.
Charity Registration No. 1099748 Company Registration No. 04839046 (England and Wales) Charity Registration in Scotland SC041285
Vineyard Churches UK and Ireland Trustees’ Report and Accounts For the year ended 31 December 2022
Vineyard Churches UK and Ireland
## CONTENTS
|Trustees’ report|2-11|
|---|---|
|Independent auditors’ report|12-15|
|Statement of Financial Activities|16|
|Balance Sheet|17|
|Statement of Cash Flows|18|
|Notestothefinancialstatements|19-30|
1
## Vineyard Churches UK and Ireland Trustees’ Report For the year ended 31 December 2022
The Trustees submit herewith their Annual Report together with inspected financial statements for the year ended 31 December 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
When planning the activities for the year, the Trustees have considered the Charity Commission guidance on the public benefit, and, the specific guidance on charities for the advancement of religion to provide public benefit.
- 1 Objectives and Activities
The primary object of the company is the advancement of the Christian faith including missionary activities in the United Kingdom and overseas and the planting of new churches. From these five key objectives can be drawn: To provide pastoral oversight, training and resourcing to the members and associate members of Vineyard Churches UK and Ireland (thereafter VCUKI) and to oversee the planting of new Vineyard congregations in the UK and treland and to support international missions.
We believe that these lead to the propagation of Christian beliefs, which bring hope and reason to those in need, spread ethical values to society as a whole and contribute to social action.
- a. Public benefit When planning the activities for the year, the Trustees have considered the Charity Commission guidance on public benefit, and in particular, the specific guidance on charities for the advancement of religion to provide public benefit.
- b. Summary of Objectives
- The Company is established to:
1. Provide oversight to the senior pastors of existing churches and facilitate the planting of new churches.
2. Bring together churches who hold common values and practices.
3. Do all it can to help people become all that they can in Christ, by helping, serving and strengthening our churches. VCUKI believes this can only be achieved through the building and sustaining of strong relationships among the churches, based on love, openness and trust.
- In Meeting our Objectives, we adhere to five main values: 1. Exercising spiritual authority supported by minimal structural authority - our understanding is that authority resides in the spiritual and relational aspects of ministry as well as in the structure.
2. Self-governing legally — we want local churches to be free to express and govern themselves within the context of the values and theology of VCUKI.
3. Relationships are key amongst leaders who like to be together and work together and are key to maintaining a highly trust-based movement.
4. Our organisation’s structure is built on people who, for as long as possible, continue to remain as Senior Pastors. By maintaining a system where those in church government are also on the front line of pastoral ministry, we hope to avoid losing the vision in the process of carrying it out.
- 5: The role of VCUKI is to support and encourage pastors and leaders and to provide resources to the movement.
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## Vineyard Churches UK and Ireland
## Trustees’ Report (continued) For the year ended 31 December 2022
- 1 Objectives and Activities (Continued)
- d. Strategies for achieving objectives:
1. Churen Planting During the period of these accounts the number of Vineyard Churches stands at 121 (2021 — 127) with 28 (2021 — 20) satellite churches.
2. Coaching
The coaching initiative continued this year, the aim is for each new Church Planter and existing Senior Pastor to have a coach to aid and assist them in the journey of planting or running a church. We have a number of certified coaches as well as a number of people who are the training programme. This allows the true empowerment of leaders to be all God has made them to be, whilst also building a healthy, dynamic, life-giving church culture and a healthy balance between being and doing, a vital challenge, as we look after our leaders.
3. Events For the furtherance of religious education of the wider Church, several national events were held throughout the year as follows:
- a. Vineyard National Gathering in April. The event was held in person over two days, held twice at the beginning of the week and at the end of the week, total attendees over both events were 1,484 (2021 — online 12,674 on average during the evening sessions, and 3,004 for the morning sessions, a further 32,846 views of the whole conference after the event. Teaching came from Steve Nicholson, John and Debby Wright, Archie Coates and Chuck and Taryn Freeland.
- b. National Worship Retreat, held in February in England and in March in ireland for a time of connection, teaching, ministry and worship. 191 delegates attended the English retreat, and 74 delegates attended the Irish retreat (2021 — No events held, except for online training and connection with worship leaders and songwriters).
- Cc. The Dreaming the Impossible youth festival met for the first time in person in August at the based at the Staffordshire Showground for 5 days, 2419 young people and youth leaders gathered, with a further 371 people on teams to make the event run (2021 - 1,478 meet in person at Trent Vineyard Church spread over Event A and Event B). Tha navant far all usha usarna thara vine a rnoniindina ainaAnnacs 1G SVL Wt an Wily WOIG UIDIG vwao a boovuUliuiniy VvUYuUvOD.
- d. The Cause to Live for Conference held in November, aimed at the 18-30's for a time of encouragement, envisioning and equipping for, the cause of Jesus Christ. 835 attended including team (2021 — 701).
4. Vineyard Ministry Pathway A major new initiative was launched at the Vineyard National Gathering in April by Chuck and Taryn Freeland. The Vineyard Ministry Pathway is a leadership development strategy, designed to assist with leaders’ journeys towards vocational ministry in the Vineyard. It aims to help leaders from any context to receive the training and support they need to step into their calling to ministry. It takes leaders of all ages and stages and prepares them for vocational ministry through tailored training and equipping programmes. The pathway has multiple stages, ranging from a modular leadership training course run through individual Vineyard churches in the UK and Ireland, called Vineyard Essentials; to a year-long intensive part-time Leadership College programme for those aiming to step into vocational ministry or church planting. Set up in record time, the hope was for 25 students attending the Leadership College in the first year, the response was overwhelming with 83 students spread over four campuses starting the college in September.
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## Vineyard Churches UK and Ireland
## Trustees’ Report (continued) For the year ended 31 December 2022
- 1 Objectives and Activities (continued)
5. Areas The primary work of the movement is carried out though local churches, these are grouped together geographically into areas, typically with 10-12 churches per area. Different activities have been carried out in different areas, but the main activities include:
- a. Relationship building — encouraging networking, co-operation and encouragement amongst the church leaders within the area, investing time in Senior Pastors and worship leaders and looking at potential church planters and church growth.
- b. Teaching and Training - facilitated by Area Days, Leadership Essentials Course Centres based around the country, trustee training and the Vineyard ‘Stack’ resource website.
- Cc. Pastoral Support — Area Leaders spend time supporting Senior Pastors which includes assisting with difficult local issues that arise and general mentoring.
- 6. Regions Each region has a cluster of churches grouped together by area. The pastoral support and care for those churches is facilitated by an Area Leader, Coach, Spiritual Director and Pastoral Mentors. These Area Leaders work together with their Regional Leader to provide leadership, vision and encouragement. The five Regional Leaders all report to the Vineyard National Leadership Team (VLT) which enables the national strategy and its local implementation to be disseminated quickly.
- 7. Trademarks Part of our role is to articulate what it means to be a local Vineyard Church and at the same time to protect the reputation of all Vineyard Churches in the UK and Ireland. One way we do this is by maintaining the Vineyard name and associate devices as registered trademarks and licensing these to accredited individuals who are planting churches.
8. Taskforces a. Church Planting — continues to be a high priority for the Vineyard Movement. Led by James Rankine from Cardiff Vineyard.
- b. International Missions — we estimate that half of the Vineyard Churches in the UK and Ireland are actively involved in supporting overseas mission. They support church planting efforts, ministry to the poor and advancing social justice to those around the world. This is led by Nick Sutton from Coventry Vineyard.
9. VCUKI Grant giving policy and philosophy Often the primary work of the charity is carried out through some of our specific local churches, as they are commonly in direct contact with our target group. Additionally, they have existing skills and resources on which we may “piggyback”. Thus, by giving them grants, to cover their marginal costs for these tasks, we are able to fulfil our objects in a highly efficient and focussed manner without having to carry extra overhead. We make grants to them in the context of specific objectives and tasks which help us to achieve the charity's overall objectives, namely:
- a. Firstly, within the UK and Ireland to assist in pastoral oversight of individual churches by means of area and regional leaders.
- b. Secondly, to assist in the training and resourcing of member churches via means of theological training and other leadership training.
- Cc. Thirdly, to assist in the planting of new churches within the UK and Ireland. d. Fourthly, to assist in the development of theological knowledge within the UK and internationally.
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Vineyard Churches UK and Ireland
;
## Trustees’ Report (continued) For the year ended 31 December 2022
- 1 Objectives and Activities (continued)
- e. Fifthly, to assist the global Vineyard Movement to train and equip leaders to advance the Christian faith through missions in the UK and overseas.
It is further understood that on the receipl and expendilure of the grants these churches will, annually, account for the expenditure as well as describe the nature and details of the activities they have undertaken in helping us fulfil our objectives.
10. Vineyard Training This digital platform is used to provide training resources to the movement. This platform brings together the best training in a variety of ministry areas that people can access whenever they need and on any device. Partnering with the Vineyard Institute a number of modules have been created to aid theological education in the Vineyard, covering such topics as: Hermeneutics, The Story of the Kingdom, The Pentateuch and the 10 Core theological topics and many others.
11. Plans for the Future The movement's focus continues to be:
- a. To enrol new students onto the Leadership College to start the new course in September.
- b. Vineyard Theological Training - to equip leaders and potential leaders in their gifting, focusing on three main areas of leadership training: spiritual formation, hands-on experience for ministry and biblical training.
- c. To use the strategic reserves in developing and growing Vineyard Churches five priorities in the UK see paragraph 2a(3).
- d. Run anumber of national events, including: i) Vineyard National Gathering in April 2023. ii) Worship Leaders Retreat in England in June 2023 and one in Ireland. iii) Soul Care senior Pastors retreats in April to June 2023. iv) Dreaming the Impossible Conference in August 2023. v) Cause to Live For Conference in November 2023.
## 2 Financial Review
Trustees believe that the internal financial controls conform to guidelines issued by the Charity Commission and the Fundraising Regulator.
The principal stream of income of the charity continues to consist of regular contributions from local Vineyard Churches. These are supplemented by one-off gifts to initiate new projects.
During this period major grants were made totalling £209,906 (2021 — £260,824), a detailed breakdown is included in note 7 to the accounts.
Total incoming resources for the period amounted to £1,935,420 (2021 - £1,450,931), all applied for general purposes, except for that given at various conferences and restricted to that offering.
Total resources expended for the period amounted to £2,033,285 (2021 - £1,542,162).
Leaving reserves at the year-end of £869,014 (2021 - £966,879).
> a. Reserves policy In line with Charity Commission guidance, the Trustees have reviewed their policy on the unrestricted funds not committed or invested in tangible fixed assets (the free reserves) and find the charity should have:
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## Vineyard Churches UK and Ireland
## Trustees’ Report (continued) For the year ended 31 December 2022
## 2 Financial Review (continued)
1. Operating Reserves equivalent to 4 months of core expenditure in the current year. At present the free liquid reserves are £451,353 which represents 4.0 months of expenditure at 2022 levels.
2. Designated Funds — Fixed Assets, this represents resources in the charity’s fixed assets. The fund is therefore not readily available for other purposes.
3. Strategic Reserves are unrestricted funds over and above those needed for operating reserves and designated reserves to be used for strategic developments as identified by the Trustees for the five key strategies of the movement: Church health and growth, Developing tomorrow’s leaders, Worship, Kingdom impact and Church planting.
Each of these has been running for the past four years and it is assumed that these are now part of the warp and weft of normal activities and are covered by income from the Vineyard Churches. However new initiatives may well come up and these will be paid for from Strategic Reserves.
- b. Investment policy In the current investment climate, our policy has been to hold reserves on deposit at the highest rate of interest that can be earned safely and ethically.
The trustees, having considered the charity’s reserves and bank balances in light of current global events, have a reasonable expectation that the charity has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements and therefore have a prepared the financial statements on a going concern basis.
## 3 Structure, Governance and Management
VCUKI is a company limited by the guarantee of its members and is also registered as a charity in England and Wales (No 1099748) and in Scotland (No SCO41285). The Articles of Association (last amended on 25 February 2020) of the charity act as its governing document.
The key groups are shown below. In the case of the first two, their members are listed on page 9.
## a. Trustees
The Trustees’ role is to oversee the financial affairs of VCUKI, to consider and manage risk, and to ensure compliance with legislation and regulations.
The Trustees also form the board of directors of the company, and they meet in person at least 3 times per year with intervening Zoom calls. They are appointed in conjunction with the Leadership Group on expertise and need, and in general are leaders or members of churches in the movement. The group consults widely with experts about emerging issues affecting VCUKI.
The Trustees have given due consideration to Charity Commission published guidance on the operations of the Public Benefit requirement.
## The process of selection and induction of Trustees:
Our Trustees would typically be Christian and either church leaders or professionals of some standing and repute. Additionally, they would have become familiar with the workings and business of VCUKI through being a church
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## Vineyard Churches UK and Ireland Trustees’ Report (continued) For the year ended 31 December 2022
## 2 Structure, Governance and Management (continued)
pastor or voluntary leader within a local Vineyard church. They would also be checked to see that they are in good standing as follows:
- They are not an undischarged bankrupt;
- a. They have not been convicted of any offence involving dishonesty or deception; b. They have no criminal record; Cc. They are not banned by the Charity Commission in the UK; d. They are not subject to a disqualification order under the Company Directors Disqualification Act 1986 e. nor to an order made under section 429 (2)(b) of the Insolvency Act 1986; f. They have not been removed from being concerned in the management or control of anybody under Section 7 of the Law Reform (miscellaneous Provisions) (Scotland) Act 1990;
- g. They have not been removed as a Trustee by the Charity Commission or the High Court.
induction process — ail new Directors / Trustees are supplied with the following;
## a. Recent financial accounts;
- b. Overview of the business;
- c. Articles and Memorandum of Association;
- d. Staff handbook; e. Health and safety/ risk assessments; f. Induction talk and orientation covering the practical aspects of the charity's objectives.
The charity provides Trustee and Director Insurance cover to the amount of £1 million.
## b. Vineyard Leadership Team
The Leadership Team is responsible for the day-to-day governance, leadership and strategy of VCUKI which they execute in conjunction with the Trustees. The Leadership Team consists of 12 people. They meet physically at least 4 times per year and also have conference calls at other times as needed. They focus particularly on the twin areas of church development and church planting.
## c. Area Leaders
The UK and Ireland are divided into 12 areas. Area Leaders coordinate and support churches in their areas: East Anglia, Essex and Kent, Ireland, London, Midlands, Northeast and Yorkshire, North West, Scotland, South Central, South Coast, South West, West Country and Wales.
## Regional Leadership and Regionalisation
The Leadership Team and the Trustees have clustered ‘the areas’ together into five regions, and are listed here: Ireland, London & Southeast, North/Midiands/East, Scotland, South & Wales where they still operate as areas but come under a Regional Leader. This allows primarily a clearer line of connection and communication between the local church and the Leadership Team.
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## Vineyard Churches UK and Ireland
## Trustees’ Report (continued) For the year ended 31 December 2022
## 3 Structure, Governance and Management (continued)
- d. Risk Management
A formal risk management procedure is followed to assess business risks and implement risk management strategies. Major strategic, operational and financial risks to which VCUKI may be exposed have been identified and prioritised in terms of potential impact and likelihood of occurrence. Systems have been established to mitigate those risks. The action plan is reviewed annually as required to ensure its validity. As part of this process, the Trustees have reviewed the risk to the reputation and image of VCUKI, and a comprehensive process has been established to mitigate the risks we face in this area.
- The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include: a. Anannual budget approved by the Trustees. b. Regular consideration by the Trustees of financial reports. c. Delegation of authority and segregation of duties. d. Identification and management of risks.
Fundraising Regulator — Vineyard Churches UK & Ireland is registered with the Fundraising Regulator. We are committed to ensuring that our fundraising remains legal, open honest and respectful and will abide by the Fundraising Code of Practice.
Vineyard Churches UK & Ireland fundraising happens generally once a year at our National Leaders Conference, an announcement is made from the front of stage, usually by the National Directors, detailing what VCUKI is fundraising for. This is generally to other charities with similar aims and ethos to Vineyard Churches UK & Ireland, however sometimes the fundraising maybe used for internal projects. Other promotional means include details on the giving page on the conference website and in the event brochure.
The donors can either give by login into the Vineyard Churches UK Ireland giving page to pay by credit/ debit card or make a direct to transfer to the bank account. Baskets will be sent round the auditorium for cheques and cash to be donated, though this forms a very small proportion of the total given.
No one is coerced into giving and it is a purely free choice of the individual whether they wish to donate.
There were no compliance issues with a scheme or fundraising standard.
There have been no complaints concerning fundraising by Vineyard Churches UK & Ireland.
The setting of pay and remuneration for key management personnel is arrived at by looking at equivalent roles in the local community such as the education sector and the charitable sector, a cost of living rise is given based on the Office for National Statistics average earnings report in December to start from the following financial year, the board approves the budget for the year including the increase in salaries and pension contributions.
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## Vineyard Churches UK and Ireland
## Trustees’ Report (continued) For the year ended 31 December 2022
## 4 Reference and Administrative Details
## National Directors
## John and Debby Wright
Vineyard Leadership Team Jeremy Cook York Vineyard James & Jen Rankine Cardiff Vineyard Andrew & Harmony Smith Belfast Vineyard John & Debby Wright Trent Vineyard Andrew & Rosie McNeil Birmingham Vineyard Chuck & Taryn Freeland Catalyst Vineyard Mark Crosby Vineyard Cardiff (West)
## Trustees
Jeremy Cook (Chairman) Kim Hurst Clive Sillito Robert Byk John Wright Alex Cook Thomas Bird
Resigned (5 December 2022) Resigned (3 January 2023)
Company Secretary Thomas Bell
## Registered Name
## Vineyard Churches UK and Ireland
## Working Name
## Vineyard Churches
Principal and Registered Office
Unit 8, K3 Business Park 200 Clough Road Hull HU5 1SW
## Bankers
Bank of Scotland 33 Old Broad Street London BX2 1LB
HSBC 3-4 Jameson Street Hull HU1 3X
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## Vineyard Churches UK and Ireland
## Trustees’ Report (continued) For the year ended 31 December 2022
## 4 Reference and Administrative Details (continued)
## Auditors
Smailes Goldie Chartered Accountants Regent’s Court Princess Street Hull HU2 8BA
## Insurers
CaSE Insurance for Charities Manor House 1 The Crescent Leatherhead Surrey KT22 8DH
## Independent Financial Adviser
Solomon’s The Old Bakery 2D Edna Road Raynes Park London SW20 8BT
## Registration Number
Charity England & Wales 1099748 Charity Scotland SC041285 Company 4839046
## Country of Incorporation
England and Wales
Data Controller Z8211138
## 5 Statement of Trustees’ responsibilities
The trustees (who are also directors of Vineyard Churches UK & Ireland for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- = Select suitable accounting policies and then apply them consistently; = Observe the methods and principles in the Charities SORP 2019 (FRS 702); - Make judgements and estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- = Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
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## Vineyard Churches UK and Ireland
## Trustees’ Report (continued) For the year ended 31 December 2022
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitabie company and hence for taking reasonabie steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
= There is no relevant audit information of which the charitable company’s auditor is unaware; and: = The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
## Auditors
The auditors, Smailes Goldie Chartered Accountants, will be proposed for re-appointment at the forthcoming Annual General Meeting.
This report has been prepared taking advantage of the small companies exemption under the Companies Act 2006.
By order of the Trustees
Trustee
10 June 2023
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## Vineyard Churches UK and Ireland Independent Auditors’ Report To the trustees and members of Vineyard Churches UK and Ireland
We have audited the financial statements of Vineyard Churches UK & Ireland (the ‘charitable company’) for the | year ended 31% December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- e give a true and fair view of the state of the charitable company’s affairs as at 31°* December 2022, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- e have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- e have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
## Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
- e the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
- e the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
## Other information
The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
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## Vineyard Churches UK and Ireland
## Independent Auditors’ Report To the trustees and members of Vineyard Churches UK and Ireland
We have nothing to report in this regard.
## Opinions on other matters prescribed by the Companies Act 2006
in Our opinion, based on the work underiaken in ihe course of ine audit:
- e the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- e the directors’ report has been prepared in accordance with applicable legal requirements.
## Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
- e adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- e the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors’ remuneration specified by law are not made; or
- e we have not received all the information and explanations we require for our audit; or
- e the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions from the requirement to prepare a strategic report.
## Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement set out on page 10 and 11, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
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## Vineyard Churches UK and Ireland Independent Auditors’ Report To the trustees and members of Vineyard Churches UK and Ireland
## Auditor responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from . material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
## The extent to which the audit was considered capable of detecting irregularities including fraud
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the Charities Act 2011, Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation. An understanding of these laws and regulations and the extent of compliance was obtained through discussion with management and inspecting legal and regulatory correspondence ;
We assessed the susceptibility of the charitable company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we: -performed analytical procedures to identify any unusual or unexpected relationships; -tested journal entries to identify unusual transactions; -assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and -investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: -agreeing financial statement disclosures to underlying supporting documentation;
-reading the minutes of meetings of those charged with governance;
-enquiring of management as to actual and potential litigation and claims; and
-reviewing correspondence with HMRC, relevant regulators and the charitable company's legal advisors.
Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission, or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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## Vineyard Churches UK and Ireland
## Independent Auditors’ Report To the trustees and members of Vineyard Churches UK and Ireland
## Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 16 of the Charities Accounts (Scotiand) Reguiations 2006. Gur audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Stephen Bramall BSc FCA (Senior Statuary Auditor)
for and on behalf of Smailes Goldie
Chartered Accountants and Statutory Auditors
Stephen Bramall is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. Regent's Court
Princess Street Hull HU2 8BA
10 June 2023
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## Vineyard Churches UK and Ireland
## Statement of Financial Activities Including Income and Expenditure Account For the year ended 31 December 2022
||||Restricted|Unrestricted|2022|2021|
|---|---|---|---|---|---|---|
||||funds|funds|Total|Total|
|||Note|||£|£|
||Income and endowments from:||||||
||Income from donations|2|489,634|887,301|1,376,935|1,175,315|
|,|Income from charitable activities|3|-|546,710|546,710|266,078|
||Income from other trading||||||
||activities||>|4,255|4,255|6,090|
||Investment income|4|-|2,330|2,330|2,151|
||Other income|5|-|5,190|5,190|1,297|
||Total Income||489,634|1,445,786|1,935,420|1,450,931|
||Expenditure on:||||||
||Charitable activities||||||
||Leadership||362,912|849,333|1,212,245|937,779|
||Church planting & development||=|821,040|821,040|604,383|
||Total|6|362,912|1,670,373|2,033,285|1,542,162|
||Net Income /(expenditure)||126,722|(224,587)|(97,865)|(91,231)|
||||126,722|(224,587)|(97,865)|(91,231)|
||Reconciliation offunds||———|————_.|———————_.|——————_.|
||Fund balances at 1 January 2022|17|276,703|690,176|966,879|1,058,110|
||Fund balances at 31 December||403,425|465,589|869,014|966,879|
||2022||||||
The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
All the company’s activities are classed as continuing.
The notes form part of these financial statements
16
Vineyard Churches UK and Ireland (Company Registration No. 4839046) Balance Sheet As at 31 December 2022
||Notes|2022|||2022|
|---|---|---|---|---|---|
|||£|£|£|£|
|Fixed assets||||||
|Tangible assets|12||14,236||7,025|
||||14,236||7,025|
|Current assets||||||
|Stock||9,159||10,108||
|Debtors|13|43,811||37,141||
|Investments —cash deposits||607,392||605,623||
|Cash at bank and in hand||387,300||526,032||
|||—_||—_—_||
|||1,047,662||1,178,904||
|Creditors: amounts falling due||||||
|within one year|14|(192,884)||(219,050)||
|Net current assets|||854,778||959,854|
|Net assets|||869.014||966,879|
|Reserves||||||
|Designated fixed asset funds|17||14,236||7,025|
|Restricted funds|17||403,425||276,703|
|Unrestricted funds|17||451,353||683,151|
||||869,014||966,879|
These accounts have been prepared in accordance with the provisions applicable to entities subject to the small entities regime. The accounts were issued, authorised and approved by the Board on 10 June 2023 and signed on its behalf by:
## J Cook
Trustee § eoec
The notes form part of these financial statements
17
## Vineyard Churches UK and Ireland
## Statement of Cash Flows For the year ended 31 December 2022
|||2022|2021|
|---|---|---|---|
||Notes|£|£|
|Cash Flows from operating activities||||
|Net cash (used in) / provided by operating activities|19|(125,477)|(15,652)|
|Cash flows from investing activities:||||
|Dividends, interest and rents from investments||2,330|2,151|
|Purchase of property, plant and equipment||(13,816)|(4,685)|
|Purchase of Investments||(1,769)|(838)|
|Net Cash provided by investing activities||(13,255)|(3,372)|
|Change in cash and cash equivalents in the reporting period||(138,732)|(19,024)|
|Cash and cash equivalents at the beginning ofthe reporting period||526,032|545,056|
|Cash and cash equivalents at the end ofthe reporting period||387,300|526,032|
|Analysis of cash and cash equivalents||||
|||2022|2021|
|||Total|Total|
|||£|£|
|Cash at Bank and in hand||387,300|526,032|
|Totalcashandcashequivalents||387,300|526,032|
The notes form part of these financial statements
18
1 Accounting policies
## Vineyard Churches UK and Ireland Notes to the financial statements For the year ended 31 December 2022
1.1 Statement of compliance Vineyard Churches UK and Ireland is a company limited by quarantee and registered as a charity in England/Wales. The address of the registered office is given in the charity information on page 9 of these financial statements. The nature of the charity's operations and principal activities are set out in the Report of the Trustees on pages 2 to 11. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a ‘true and fair view and have departed from the Charities {Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements arc sct out below. These policies have been consistently applied to all years presented unless otherwise stated.
The trustees, having considered the charity's reserves and bank balances, in light of current global events, have a reasonable expectation that the charity has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements and therefore have a prepared the financial statements on a going concern basis.
1.2 Funds accounting Unrestricted funds are those which are not subject to any special restrictions and they can be used as the Trustees decide in furtherance of the general objectives of the charity.
Restricted funds are those which are subject to special restrictions as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Designated funds are part of unrestricted funds and are amounts the Trustees have set aside to cover particular expenditure. At 31 December 2013 the Trustees set up a designated fund to cover the net book value of tangible fixed assets.
1.3. Incoming resources All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Income received by way of donations and gifts is included in the Statement of Financial Activities on a receipts basis. Tax recoverable on gift aid donations is recognised in the same period as the gift to which it relates. Investment income is included when receivable. Income from charitable activities is recognised when the activity occurs. Income from other trading activities and other income is recognised when the Charity is entitled to the income and the amount can be reliably measured.
The value of services provided by volunteers has not been included in these accounts.
19
## Vineyard Churches UK and Ireland Notes to the financial statements (continued) For the year ended 31 December 2022
## 1 Accounting policies (continued)
1.4 Resources expended Expenditure is recognised on an accruals basis where there is a legal or constructive obligation to make payments to a third party. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates. Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure.
Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and service for beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
| 1.5 Fixed assets Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. The charitable company carries out annual impairment reviews where there is indication that the carrying amount of an asset may not be recoverable. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or revalued amount on a straight-line basis over their expected useful economic lives as follows:
**----- Start of picture text -----**
Computers - 50% per annum on written down value
Fixtures and fittings - 25% per annum on written down value
Office equipment - 25% per annum on written down value
**----- End of picture text -----**
## 1.6 Pensions
The charity makes contributions to The Peoples Pension, the Charities auto-enrolment pension scheme provider. Contributions are charged to the Statement of Financial Activities in the period to which they relate. Pension costs are allocated to the activity in which associated staff costs have been attributed.
1.7 Financial instruments The Charity has adopted section 11 of FRS 102 in respect of financial instruments. Short term debtors are measured at transaction price, less any impairment. Short term creditors are measured at transaction price.
1.8 Investments Current asset investments comprise term bank deposits realisable within 12 months and which are held to generate investment income. Fixed asset investment comprises bank deposits with a maturity date greater than 12 months from the balance sheet date and which are held to generate interest income.
|2 __Income from donations|2022|2021|
|---|---|---|
||Total|Total|
||£|£|
|Donations from member churches|886,542|959,450|
|Individual giving|490,393|215,865|
||1,376,935|1,175,315|
included within donations from member churches above is £15,145 (2021 - £NIL) receivable from outside the United Kingdom.
Included within individual giving is £490,392 (2021- £215,865) which is restricted income.
20
## Vineyard Churches UK and Ireland
## Notes to the financial statements (continued) For the year ended 31 December 2022
|3|Income from charitable activities|Income from charitable activities|Income from charitable activities|||||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
||||||Total||Total|
|||||||£|£|
|Conference income|||||498,813||266,078|
|Leadership college|||||47,897||-|
||||||546,710||266,078|
|4|Investment income|||||||
||||||2022||2021|
||||||Total||Total|
|||||||£|£|
|Interest receivable|||||2,330||2,151|
|5|Other income|||||||
||||||2022||2021|
||||||Total||Total|
|||||||£|£|
|Other|||||5,190||1,297|
|Trading activities|||||4,255||6,090|
||||||9,445||7,387|
|6|Total expended|on charitable activities||||||
|||||Church||||
|||Basis of||planting &||2022|2021|
|||allocation||development|Leadership|Total|Total|
|||||£|£|£|£|
|Costs directly allocated to|||activities|||||
|Grants and gifts||||||||
|(see|note 7)||Direct|78,506|131,400|209,906|260,824|
|Other direct costs|||Direct|152,043|689,163|841,206|494,773|
|Staffcosts|costs||Time|-|203,165|203,165|159,647|
|||||230,549|1,023,728|1,254,277|915,244|
|Support costs allocated to activities||||||||
|Staff|costs||Time|534,995|124,665|659,660|540,022|
|Website and media||||||||
|costs|||Usage|27,682|27,683|55,365|42,892|
|Other support costs|||Usage|6,561|14,915|21,476|13,577|
|Governance|||Usage|21,253|21,254|42,507|30,427|
|(see|note 8)|||qo||Sos||
|||||590,491|188,517|779,008|626,918|
|||||821,040|1,212,245|2,033,285|1,542,162|
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## Vineyard Churches UK and Ireland
## Notes to the financial statements (continued) For the year ended 31 December 2022
## 7 Grants
Grants and gifts made during the period were as follows:
||Church||2022|2021|
|---|---|---|---|---|
||Planting
& Development|Leadership|Total|Total|
||£|£|£|£|
|Restricted Funds|||||
|NewFrontiers International|-|-|-|50,000|
|Jesus House Ltd|-|-|-|50,000|
|dB Studios|-|-|-|2,000|
|Open Doors|-|13,014|13,014|5,879|
|EFGA Limitless|-|34,126|34,126|-|
|VCC of Evanston|-|5,253|5,253|-|
|Vineyard Music Brazel|-|6,006|6,006|3|
|Vinogradnik|-|19,032|19,032|-|
||-|77,431|77,431|107,879|
|Individuals|-|6,000|6,000|-|
|TotalRestrictedFunds|-|83,431|83,431|107,879|
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## Vineyard Churches UK and Ireland
## Notes to the financial statements (continued) For the year ended 31 December 2022
|7|Grants (continued)|||||
|---|---|---|---|---|---|
|||Church||2022|2021|
|||Planting|Leadership|Total|Total|
|||& Development||||
|||£|£|£|£|
||Unrestricted Funds|||||
||VCF Belfast|9,000|-|9,000|7,000|
||VCF Central Northampton|5,500|-|5,500|7,000|
||VCF Farnham|1,450|-|1,450|-|
||VCF Gateway Norwich|1,461|-|1,461|400|
||VCF Leeds|4,072|-|4,072|3,549|
||VCF Melton|1,189|-|1,189|96|
||VCF Plymouth|1,450|-|1,450|-|
||VCF Riverside|16,500|-|16,500|-|
||VCF Severn|1,450|-|1,450|-|
||VCF South Birmingham|~|7|=|2,000|
||VCF West Suffolk|1,500|-|1,500|-|
||VCF Vineyard 53|1,000|-|1,000|650|
||VCF Winchester|13,000|-|13,000|11,000|
||VIE|-|19,189|19,189|17,757|
||City Church, Aberdeen|11,800|-|11,800|7,000|
||VCF Garder Cily|4,500|-|4,500|-|
||VCF Inverness|1,800|-|1,800|-|
||VCP Salisbury|1,450|-|1,450|-|
||VCF StAlbans|-|15,000|15,000|-|
||VCF York|500|-|500|-|
||Ndola Vineyard Church, Zambia|-|10,634|10,634|-|
||AVC Kenya|-|-|-|5,000|
||Jesus atthe Door|-|-|-|5,000|
||Mercy Outreach Danmark|-|-|-|5,034|
||Open Doors|-|-|-|20,000|
||Somali Christian Outreach|-|-|-|5,000|
||Tearfund|-|-|-|15,000|
||Vineyard Persia Parinership|-|-|-|5,000|
||Vinogradnik (Ukraine)|~|-|-|4,000|
||222 Ministries|-|-|-|10,000|
||Total Unrestricted Funds|77,622|44,823|122,445|130,486|
||Individuals|884|3,146|4,030|22,459|
||Total Funds|78,506|131,400|209,906|260,824|
||NumberofIndividuals|4|61|65|61|
23
## Vineyard Churches UK and Ireland
## Notes to the financial statements (continued) For the year ended 31 December 2022
|8|Governance costs|||
|---|---|---|---|
|||2022|2021|
|||£|£|
|Staffcosts||5,550|4,437|
|Auditors’ fees - audit||6,288|5,850|
|Meeting costs||13,621|6,637|
|Legal|& professional|16,998|13,427|
|Other||50|76|
|||42,507|30,427|
## 9 Taxation
Vineyard Churches UK& Ireland is a registered charity and is accordingly exempt from taxation on its charitable activities.
|10
Net movement in funds|||
|---|---|---|
||2022|2021|
||£|£|
|Net movement in funds is arrived at after|||
|charging/(crediting):|||
|Auditors remuneration - audit|6,288|5,850|
|Depreciation|6.605|3,150|
24
‘
## Vineyard Churches UK and Ireland
## Notes to the financial statements (continued) For the year ended 31 December 2022
|11
Staff costs|||
|---|---|---|
||2022|2021|
||£|£|
|Staff costs were made up of:|||
|Wages and salaries|469,421|421,237|
|Social security costs|39,964|37,509|
|Pension costs|22,877|22,143|
|Staff costs charged from other organisations|326,728|215,927|
|Other staff costs|9,385|7,290|
|Total|868,375|704,106|
||Number|Number|
|The average number of staffemployed by the charity during|||
|the period was:|24.0|15.3|
|Key management compensation|||
|Key management includes the Trustees and members of senior management. The||compensation paid|
|and payable to key management foremployee services is shown below:|||
||2022|2021|
||£|£|
|Wages and salaries|194,772|144,178|
|Pension costs|8,393|7,855|
|Total|203,165|152,033|
The charity is recharged costs from a number of Vineyard member churches and other related charities in relation to time spent on VCUKI matters.
No employee received emoluments for taxation purposes over £60,000 in either the current or preceding year.
£1,788 (2021 - £1,771) was paid to 3 Trustees (2021 - 3) in respect of travel and subsistence and other costs.
CJ Wright, one of the charity’s trustees, received renumeration totalling £47,119 for his services as National Director of VCUKI. The charity also paid pension contributions totalling £4,712, to his pension plan and Death in Service and Income Protection premiums via the charity’s life assurance policy, administered through UNUM, as per his employment contract.
The charity’s Memorandum and Articles of Association, as approved by the Charity Commission, provides the legal authority under which the payments were made.
25
Vineyard Churches UK and Ireland
## Notes to the financial statements (continued) For the year ended 31 December 2022
|12
Tangible fixed assets|||||
|---|---|---|---|---|
||Computers|Office|Fixture||
|||Equipment|Fittings|Total|
||£|£|£|£|
|Cost or valuation|||||
|As at 1st January 2022|12,382|1,134|1,498|15,014|
|Additions|13,816|-|-|13,816|
|Disposals|-|-|-|-|
|Adjustment|-|-|-|-|
|As at 31st December 2022|26,198|1,134|1,498|28,830|
|Depreciation|||||
|As at 1st January 2022|7,880|47|62|7,989|
|Charge for period|5,946|284|375|6,605|
|Eliminated on disposal|-|-|-|-|
|Adjustment|-|-|-|-|
|As at 31st December 2022|13,826|331|437|14,594|
|Net Book Value|||||
|As at 31st December 2022|12,372|803|1,061|14,236|
|Asat31stDecember2021|4,502|1,087|1,436|7,025|
26
Vineyard Churches UK and Ireland
## Notes to the financial statements (continued) For the year ended 31 December 2022
ee
|13|Debtors|||
|---|---|---|---|
|||2022|2021|
|||£|£|
|Trade debiors
Prepayments||1,023
39,458|2,062
33,463|
|Other|debtors|3,330|1,116|
|||43,811|37,141|
|14|Creditors -Amounts falling due within one year|||
|||2022|2021|
|||£|£|
|Social security and othertaxation
Accruals||10,269
12,028|11,921
39,808|
|Accruals - Grants||15,645|15,640|
|Deferred income||154,942|151,681|
|||192,884|219,050|
Deferred income relates to conference fees received in advance.
|15
Analysis of net assets between funds|15
Analysis of net assets between funds|,|||
|---|---|---|---|---|
||||Current||
||Fixed assets|Current assets|liabilities|Total funds|
||£|£|£|£|
|Designated funds|14,236|-|-|14,236|
|Restricted funds|-|403,425|-|403,425|
|Unrestricted funds|-|644,237|(192,884)|451,353|
||14,236|1,047,662|(192,884)|869,014|
27
? :
## Vineyard Churches UK and Ireland
## Notes to the financial statements (continued) For the year ended 31 December 2022
## 16 Commitments under operating leases
Minimum lease payments under non-cancellable operating leases fall due as follows:
|||||2022||2021|
|---|---|---|---|---|---|---|
|||||£||£|
|Expiry date:|||||||
|Less than one year||||25,416||11,976|
|Between two and five years||||38,856||23,952|
|Total||||64,272||35,928|
|17
Funds|||||||
||Balances|as|Incoming|Resources|Transfer|Balances as|
||at 1 January
2022||resources|expended|between
funds|at 31
December|
|||||||2022|
|||£|£|£|£|£|
|Unrestricted fund|683,151||1,431,970|(1,663,768)|-|451,353|
|Vineyard National|271,374||287,685|(318,020)|-|241,039|
|Gathering|||||||
|Church Planting Donation|5,329||-|-|.|5,329|
|OtherConferences||.|20,173|(19,942)|:|231|
|Special Offering|||181,776|(24,950)|-|156,826|
|Restricted fund|276,703||489,634|(362,912)|-|403,425|
|Designated Fixed Asset|||||||
|Fund|7,025||13,816|(6,605)|-|14,236|
|Totalfunds|966,879||1,935,420|(2,033,285)|-|869,014|
The designated fixed asset fund represents the net book value of fixed assets at the year end. Depreciation costs in relation to the fixed assets are recognised in the designated fund.
Restricted funds have arisen because restrictions have been placed on incoming resources as follows:
National Leaders Conference — Donations received to be used for DTI 2020 as VCUKI takes on the significant commitment to invest in our young people both within the Vineyard movement and those denominations, networks and streams that would like to join us, this is on-going. During the year a new offering was taken at the 2022
28
## Vineyard Churches UK and Ireland Notes to the financial statements (continued) For the year ended 31 December 2022
## 17 Funds (continued)
Vineyard National Gathering (formerly NLC), this was for internal use to fund the new Leadership College/ Pathway initiative, launched at the VLG meeting in April. Church Planting - a legacy was received from a sister of a former Vineyard Pastor and restricted to church planting and especially in the SW Region. Other Conferences — donations received during DTI summer event 2022 this was entirely given away to Open Doors, a non-denominational mission supporting persecuted Christians in the world, and the Worship Leaders Retreat held in England and Ireland. The English offering was donated to Vineyard Brazil and the Irish Offering given to the Vineyard Ukraine appeal.
Special Offering — following the start of the war in Ukraine in February, several churches in the UK wanted support the Vineyard Churches in the Ukraine of which there are three — Lviv, Kremenchug and Kyiv, donations have been received, firstly for immediate humanitarian needs and secondly once the war has ended for reconstruction projects.
## 18 Related parties
VCUKI objectives and activities include the provision of support and other services to Vineyard Church leaders and pastors and to the affiliated or Vineyard churches that they lead. These Vineyard Churches are usually established as independent charities in their own right but have common charitable objectives. The charity’s Trustees and leadership group are drawn from the senior pastors and members of these Churches. Members’ donations disclosed in note 2 include donations received from such member churches.
Vineyard Music (UK) Limited is a related party due to a common Trustee between the two charities. During the year Vineyard Music (UK) Limited recharged the charity for expenses totalling £11,878 (2021 - £10,102). During the year Vineyard Music (UK) Ltd was refunded a total of £4,732 (2021 - £9,088) for the expenses due to VCUKI.
Hull Vineyard was a related party in 2021 due to a common Trustee between the two charities, however from 2022 this trusteeship changed and is no longer a related party. During 2021 Hull Vineyard recharged the charity for expenses totalling £2,499 for staff time and other expenses. Hull Vineyard did not charge any rent for the use of its premises whilst VCUKI was in occupation.
Trent Vineyard is a related party due to a common Trustee between the two charities. During the year Trent Vineyard recharged the charity for staff time and expenses totalling £39,384 (2021 - £37,613). £62,355 (2021 - £50,290) was transferred to Trent Vineyard for costs incurred by in hosting VCUKI events and other recharges totalling £10,582 (2021 - £3,395).
Riverside Vineyard is a related party due to a common Trustee between the two charities. During the year Riverside Vineyard recharged the charity for staff time and expenses totalling £9,044 (2021 — Nil). Also during the year the charity made a grant to the charity of £16,500 (2021 — Nil) in the capacity of the senior pastors as regional and area leaders.
29
‘
## Vineyard Churches UK and Ireland
## Notes to the financial statements (continued) For the year ended 31 December 2022
## 19 Reconciliation of net movement in funds to net cash flow from operating activities
**----- Start of picture text -----**
||||||||||
|---|---|---|---|---|---|---|---|---|
|Notes|2022|2021|
|£|£|
|Net|(expenditure)/ income|for the|reporting|period|(as|per|(97,865)|(91,231)|
|the|Statement|of|Financial|Activities)|
|Adjustments|for|
|Depreciation|charge|12|6,605|3,150|
|Loss|on|sale|of|fixed|assets|a|-|
|Dividends,|interest|and|rents|from|investments|4|(2,330)|(2,151)|
|Purchaseof|Inventory|949|(10,108)|
|(Increase)|/ decrease|in|debtors|(6,670)|(9,456)|
|Increase/|(decrease)|in|creditors|(26,166)|94,144|
|Net Cash (used|in)|/ provided|by operating|activities|(125,477)|(15,652)|
**----- End of picture text -----**
30