**Charity Registration No. 1099748 Company Registration No. 04839046 (England and Wales) Charity Registration in Scotland SC041285** ## **Vineyard Churches UK and Ireland** **Trustees’ Report and Financial Statements** **31st December 2025** Vineyard Churches UK and Ireland CONTENTS Tru8ts88' report 2-15 Indopondont audltors, r•port 16-20 statgment of Flnanclal Actlvltles 21 Balance S￿et 22 ststomont of Cash Flows 23 Notes to the flnanclal statoments 24-37 Vineyard Churches UK and Ireland Trustees. Report For the year ended 31 December 2025 The Trustees subnil hgrgmth thgir Annual Report tcgethgr wlh InSF*Ct￿l financkql statsmen18 for t￿ yèar ￿￿ed 31 1)8c8mber 2025. The IrLk81888 have adoptèd Ihe prowslons of Ihe Stslemgnl of Rormimended Praclc* ISORPI "kcA)unting and R¢porting by Charthe5' in preparing the annual reFQrt and flnandal statemenls of th8 ¢Wty. Thefinanctal statsmenls have prepared in acmrdarKe with th9 0Gcounting polirygssetoul in nolestoth8 ac(x)unts and comply with the charitys govemlng documant. tha C￿r￿$S Ad 2011 ar￿ Accounting and RepNbng by Charities.. ststemènl of Recommended Practice applicablg to charities preparing tholr accounts in act£Jrdanc* with thè Financial Roporting Standard applicable in th8 UK and R8public of ITeland published in O(aobor 2019. When planning the a¢tlviJ8s forth8 year, the Trustees have wns*Jered the Chaty Ccthmlsslon guldanes on tho public benefit, and th8 s￿¢the guidance on charities for advan(8ment of rellglon to provlde public bon6fi1. 1. Objectlves and Actlvltlas The primary objod of tha esjmpany 19 th• $dv8ne•mnt of tho Chri4tl*n fAlth. ineludiry mlssK)nAry get5￿t￿•s In th• United Kingdom and overseas and the planting of new churehes. From these key objectiV88 can be drawn: To pro￿de pastoral oversight. training and resourcing to the members and asswate membe￿ of Vineyard Churches UK and Ireland IhereafteT'VCUKI'I and to ovarsè& th8 planting of n8w Vineyard rnnarAoAtirJn& in thA IJK Anrt IrAIAnd 8NJ tt) support inlem811on81 missions. We bgliove that these lead lo th8 propagaI￿n of Christsan bell8fs, which bring ho￿ and r9850n lo those 8proad ethical valu8S to soclety 88 a whole a￿1 Gonlribute to sodal 8Ctlon, Publk beneflt When planning the acttvities for the year, the TN8tees h8vè considered thg Ch8dty Commlsglon guidance on public benefit, and in p8rticular, the spedfic guidon¢e on chari1188 for th& advancomonl of religion to provide publlc tson￿t. Summary of ObJ¢ctlv•8 Th9 Company is 8stsNishgd lo: 11 Provide ov8Nght lo the Senior Pastors of existing churthes and f8dlMats thè planting of new churches. ii) Bring lo￿ther churches that hold valLt88 aMI prdCtic8s. Ill) Do all 11 can to ￿1p [￿P1a b0￿me all that they can in Christ. by hglplvJ, S&￿tt9 8nd strongthenlng our churches. VCUKI belleve8 this can only be a(*IMd through the bulkling and sustsinlng of str￿jg relath￿ShIPS among the Ghu[di￿, buètuj uii IDVB. LTrPgllng33 an¢J trust. Vlneyard Churches UK and Ireland Trustees. Report (continued) For the year ended 31 DeGember 2023 Objectlves and Actlvities (contlnued) In mè•tlng our obJ•ctlv••i w• adh•K• to th? followlng prlnGlplo¥- i) Exerdslng spiritLsal authority and accountabilty- Affiliated Churches hove c￿en to b8 part of tho Vln6y8rd family and. a$ such. cary its namg. Th18 ral8lk)nship 18 one af spiritual resp6ct and 3ubmi8sion. VCUKI is whore churches have found al68d8￿hip that th&y can tru81 and willingty want to submil lo. VCUKI provldes vision. encou￿geMent. Iraining. ovorsght, Care. and. when neeè5Sory, Ixirwtbn. ii) Sèff-govoming legally-Afflliated Chu￿he8 manage Ihelrown affairs, ar8finanaBlly independent and ern￿OY tholr own staff and leadership teams. iii) Our Organisat￿)n'8 structure 18 based around supportlng and empow8rirvJ our affili8t8d churches and Lloon¥ed Sensor Paators to extend th¢ K4n5JtJurn of In Ihelr communiiies an(1 tygyona. iv) VCUKI prowdes vlsion, tralning. resources and gullancg to th0$6 on the front lines of Klngdom ministy In the UK Iroland. d. Stratègles for achlwlng obJgctlv•s: hurch Planti During the P9ri0LI of these accDunts, the numbar of Vineyard ChLwchès stands at 121 12024- 1191 wlth 19 12024- 261 addition81 site churche8. The ¢x)aching program ￿ntInued this year, wlh thè aim of new Church Fl8nt8r Antl A*iSting S•nior Pastc*tts hav8 a coach to aid and assist IF*m in Iheioumey of planting or running a church. We have several ¢eTbfied Coaches &s well as several people who are on Ihe training programm6. This truly empowers leaders to b8ccth& everything God created them lo bg. At the same time, it builds a h8allhy. dynamlG arKJ Ilfe-giving church culbjrg, Strfklng a vital balancè betr￿en 'being' and 'dolng' as we care for our18ader8. Vineyard Churches UK and Ireland Trustees, Report {contlnued) For the year ended 31 December 2025 Objectives and Adivlties (continued) iii) EyoD For th8 furth&ranc8 of religious edU¢￿tIOn of the Vineyard Movemgnt and wlder Churth, several national vents were held throughout the year. as follows.. 111 Vin&yard N8tional Gathèring tn April. Th19 gvsnl tskes placa in one week: th& totsl number of attsrKJ885 over both evenl8 W8s 1.92012024- 1.800). T88chlng ¢an* from Tom Th(￿p$on, James Rankine. Lara Sokunbi, and John Wright. 121 No National Worship Retreat was held in th8 year.. howev8r, s&v8ral règion81 ov8nts look pl￿9 arwnd the country for a lime of ¢x)nnection, tsad7ing. ministry and WOTship. (3} Th8 Oreamlng the Im￿ssIbl@ youth fostival look pkc8 in August al thg St8ffordshlre Showground over 5 days. 4.248 young [￿pIe and youth leaders galh8red. with a further 722 peoDl6 on te8ms to mak8 thg event run {2024- 3,778 young poople and a further 653 on tsamsl. Th& event was considered lo be a roBoundlng #ucce88. 141 The Cause to Live ForConf6renc8, h81d in November. aimed alth6 1840's for8 time of 8nwur8g8menl. envisioning and equipping for the cause of Jesus Christ. 1,018 attèndgd, Includlng the team (2024 - A751. VCUKI provides Licensed Senior P8Stors and AffiliBted Churches free &￿eSS to the Vineyard 'Stack' resourc6 website. The Stack hosts a wldo variety of In-depth guid8nc8 and lèmplalè documents lo rgsource leaijers ana tneir churcthes in thelr ministrf88. Tr81nin and Mi 111 The Vineyard Ministry Pathway Is a leadership development str8le9y dèsigned to 8SSlSt wkh leaders. ioumèys Iow8rds vocational ministry in the Vineyard. tt aims to hglp leadèrs from any CAJnt8Xt r&c&ivA the training and sUPp￿t they need to slep Into thelr ¢alling to ministry. It takes leaders of all ages and stag88 and prepares tham fcf vocational mlnlstry Ihrouyh tailored tralning and equipping programme8. The pathway has multtple 8lwJes. ranging frc4n a modular lèadgrshlp training cJyJrsg run through individual Vingyard church68 In th8 UK and Ireland. called Vineyard EssenI81s, to a year-long inlenslve part-timfft l Aadorship Coll•9• programme for thoae aiming to step into ¥￿011￿1￿1 Iiilnlstry or Ghurcn planlirYJ. Following on from th¢ huge success of the Leadershlp College In the first year, the Coll8g8 took on 57 new stijdonts for the acad&mic year 2025126 (2024 - 611, wlh student$ spread over six campuses. Vineyard Churches UK and Ireland Trustees, Report (continued) For the year ended 31 DeGember 2025 Objectlves and Activities (continued) 121 The Vineyard Trainin9 Platform Its a dl9ttal platfr)mi utsod to proMk lo thg roPUtation and Iwnage of VCUKI. an¥J comprehensive process ha8 bèen established to mibgale the risks we fo￿. Th& systems of intsrnal control are dosign¢d to pwide reasonable, bLrt not absc4ute, 88sur8￿9 8galnst materfal rrrisst81ement or k)ss. They Include.. An annu81 IxJdg8t approved by the Tru81ees. Regular consideration by the TTUSteg8 of finanu81 raports. Delegation of authority and segregatKJn of dullès. 1dendric8￿0n and m8nag8ment of risks. Vineyard Churches UK & Ireland is regi$ler&J wlh the Fundr818ing Regulator. We aro commltted lo ensuring th8t (Ajr fundraising r8mains legal, open. honest and re8p8cthJl and will abide by the FurKlralsing Codo of Pradice. VCUKI'S fundralsing happens generally tr41ce a year at our Nattonal Leaders Gathering and Dreaming The Impossible natK)n81 youth Conferer￿., an announcement is made from the front oflhe stage. usually by senior l￿dership representativ98, detailing wb81 VCUKI is furmjraising fLY. This can be for¢)ther thariil88 wilh similar a￿S and ethos lo Vln8yard Churche$ UK & Ireland. or inlemal VCUKI projocl$. Othw promotlonal means irtlude details on the giving page on Ihe conferenc* websites and in the event brechures. The donors can either d￿ale by logging into the Vln8y8rd Churches UK Irèland g￿fjng p￿9 to pay by credivdebit card or make a direct transfer lo tha VCUKI bank a¢￿unt. Baskets will be sent around t uditorium for eh•qu•$ 4nd eAsh to b• donatod, though th1$ vory sm811 proportinn nf thA al￿n_ No one is c)Jerced into giving, and fi Is o purely free chole8 ol the Individual whether they I￿$h to donel8. Ther8 wer& no ¢omplIan￿ issues with a scheme or fundraising standard. Th6r8 have been no complgints cKJncaming fijndral￿r￿j by Vlneyard Churches UK & Ireland. 11 Vlneyard Churches UK and Ireland Trustees. Report (contlnued) For the year ended 31 December 2025 Structure, Govemanc8 and Management (contlnued) The selling 01 pay anu remunera￿On for Key management personn￿ Is arnvaa at Dy ItYJKing 81 8qiIN8ie roles in the Ic¢al communf(y such as the education secior aThJ the charitable sector, 8 cost of living iise ss glven basad on the Office for National Statistics averagg eamings rgport in De¢èmber to start from thè following finarKial yoar, th$ b)aTd approves the budget for tho year induding th¢ incr¢a$o in salaries and p¢nsion contributions. 4. Referan¢8 and Administrative Detai18 Natlonal Dlre¢tors John and Debby Wright Vln•yard L•ad•rnhlp f•am Mark Crosby Chuth & Taryn Freeland Vineyard Cardiff (Westl Catalyst Vin8yard luntil September 20251 & Verso Vineyard lfrom January 20261 Bimiingham Vineyard Vineyard Cardiff Beffasl Vineyard Andrew & Rosie McNeil James Rankin Andrew Smith John & Debby Wrlght Tom Thompson Trent Vintsyard Croydon Vineyard Tru8teo8 Robert Byk arggn Farrell Clive Sillito IChairm8nl John Wright Joanna Frost Nick Harding Company Socretsry Thomas Bell R•gl•t•rnd Nam• Viney•rd Churtheo UK and Ireland Worklng Nam8 Vin8yard Churthes Prln¢lpal and R•gl8tsr•d Offlc• Unil 8, K3 Business Park 200 Cbugh Ro￿1 Hull I IUS l￿w Bank•r8 Bank of Scotland 33 Old Broad Street London BX2 1LB 12 Vlneyard Churches UK and Ireland Trustees, Report (continued) For the year ended 31 December 2025 Reference and Admlnlstratlve Detalls (¢ontlnued) HSBC 34 Jamgson Street Hull HU1 WX Flagstone Group Ltd 1Jl Flcx)r, Clareville House 2&2T Oxendon 51reei London SW14 4EL Audltors Smailgs Goldie Chartered Ac￿untants Regent's Court Princess Str98t Hull HU2 8BA Insurer8 CaSE Insurance for Charities Manor House 1 The Cre8L%nt L9atherhgad Sutrgy i(r22 BDH Indèpèndent Flnanclal Adviser Sokjmon's Th8 Old Bakery 2D Edna Road Raynes Park Lond¢Jn SW20 88T Roglstratlon Numbar Charity Eng￿nd & Wales 1099748 Charity Scouand SC041285 Company 04839046 GDUntry of InGDrporallon Englan¢J and Wal85 Data R•yl$tratlon Z8211138 S. Statomont of Trust••$' rèspon&ibllitlgs The Iwslees {who are 8180 dlrectors of Vlneyard Churches UK & Ireland for the purposes of company lawl are responsiblè for prsparing th8 Trustees. Annual Roport and the￿nancial st8tèmant$ in 8ecord•ftce w6th appli¢able law and United Kingdom A¢counfjng Stsndards {United Kingdom G8neralty Accepted Aceountlng Pr8cll¢e). 13 Vlneyard Churches UK and Ireland Trustees, Report (continued) For the year ended 31 December 2025 Statement of Trustees. responslbllltles (contlnued) Company law requlres ihe iru$i8e$ w prepare flnonclal swiwnenis for each flnanclal year. whlch glve a true and falr view of the slate of affairs of the charitable company and of Ihe incoming resources and application of r8sour¢es. induding the Income a￿1 8xpendrture, of th6 ch8dtable t￿MpanY for that perh)d. In preparang these ffinanclal statsments, Ihe truste88 are reqLtired to.. Select suitsble accounting poliaes and then apply them consistenty. ObseThe the methods and prSneAples Sn the ChBrities SORP 2019 IFRS 102).. Make judgements and estim8tes that are reasonable and PNdent; Slate wh8ther applicaL4e UK Aco)unling S18ndards h8v6 beèn followed. sublect to 8ny material dcpnrturcs ditsolosed ond tsxploined in the financiol statcmcnts.. Prepare the finanaal statements on the gdng I￿nceM ba&s unles8 il is Inapproprlale to presume that tho charitable company will confjnue In operation. The trustees are responsi￿@ for k8eplng adgquato afxounung records that cJisd0s8 with ffjasonablo 8(tur8¢y 8t any lime tt)e finanaal position of the charitable company and enable them to ensure that Ihe fingnc481 statements Gomply th the Ccxnpanies Act 2(XJ6. the Charities and Trustee Investment Isoitland) Act 2005 and the Charities Accounts (Scotlandl Regulations 2￿6{89 8m8nded). Th8y are a150 restx)nsible for safeguarding th8 85881s of the charitable company and hence for takn'ng ieasonable slep5 for the provgnlion and detecbon of fraud and Othgr irregularittes. Insofar as the Iru5tses are aware.. Th6re 18 no relevant audit infomiation of wh￿h thg charitsble ccwnpan￿s audllor Is unaware, 8nd: Th8 trn8lees have taken all steps that Ihey oughl lo have taken to makg thomsolve5 aware of any televairt au¥JlL knf0imwll￿) oiid lo eslablisli Il*l lh8 audlioi i¥ vl ilwL iiilvriiialfjoii. Audltorn The audllors. Smalles Gokyie Chartered Acujunlants, will be proposed for re-appointment at tho forth￿mir￿J Annuol General Meeting. Thls rewt has bean pr9pared tsking *Jvantage of small companl6s' &x8mption und6rth6 Compani9s Acl 2006. 14 Vlneyard Churches UK and Ireland Trustees, Report (continued) For the year ended 31 DeGetnber 2025 Statement of Trustees, responslbllltles (continued) c siiiitts TnJsl88 (Chaw) 05 June 2026 15 Wineyard Churches UK and Ireland Independent Auditors, Report To the trustees and members of Vineyard Ghurches UK and Ireland We have audltsd thè financial st818ments of Wineyard Churches UK & Ireland Ilhè'ch8rilabl8 ￿MpanY') for Ihe ye8r ended 314t December 2025, which comprise the Stslement of Financial klivilies, the Balance Sheet, Slatem8nl of Caah Flow? ond notca to the fin0n￿91 atatemente, including o aumm&ry of atgnifi¢ont a¢¢ouAting pdiolots. Th¢ financial rgporbng framgwcik that has been applied in their preparation is applicable law and Unitgd Kinglom Accounting Standards, induding Finan￿al Reporting Standard 102. The Flnanual Repjrtrng Standard 8ppIIc8bl6 in th9 UKand Republic of Irgland Iunlted Klngdom Gon8rally Acc8pted Accc4Jntlng Practice). In our opinion. the finonci81 stslements.. Glve a true and f8lr vlew of the ststs of the ch8rftable (t)mpan￿8 8ff81rs as at 31•1 Dec8mb8r 2025. and of Its incoming resourt*s and applicatson of resources. including its income and expendbture, for thè year then endad; Have been pl￿6￿Y prep8red in ￿C*danc8 with United ￿ngdoM G6n8rallyAcc*ptsd AcLX)untlng PracU¢%; and Have been prepared In accordano& wrth the requlremgnls of the Companles A¢1 20C6, the Charloes and Tru8199 Invotstmont1gwUand) 2005 and regulat￿￿ P of the Charitieo A￿OUr￿ (SLX)Uandl Regulations 200G. Basls for oplnlon Wg cr￿dUCted ouraudf( in accordance with Intematk)nal Standards on AuditSng IUKI IISAS IUKII and appllcable law. Our responsibilities und8r those standards are further described in the Auditor's fvspL)nsibiliti&s for the audit of the flnancial slatem8lltS S8Ctlon of our r8port. We are Ind8wndent of the charflable cfjmpany In a¢o)rd8n¢8 wlth tho ethical requirem8nts Ihal ar8 relevant to our audll of the finandal $talements In th& UK. Indudlng tho FRC'S Ethit%l Stsndard, and we havo fulfilled our other ethical responsitlllties in ac￿rd￿nCe with these requirements. We believe that the audit evide1￿8 w8 have obtained is sufficiènt and appropriale lo provKle a basis for (￿r opinion. Concluslon$ rolatlng to gdng conc•rn We have nothSng lo report in respect of the following matters in rglalion to which th8 ISAS IUKI require us to report to you, where: The trustees, use of th8 goiry concern basis of ￿[))UntIng in the preparation of tha financial $L￿ments is ￿t approprittto,. gr The Irustses have nc•t disclosed In the flnanclal stslements any idenllfl6d materi81 uncertainties that may cast significantdoubt aboulthe charitable companls abilitylo continue toadoptthe going concern b8sisof accounting for a period of al least tsvolve months from th$ ¢J810 wh&n the financial 8tstements are aulhorised for issue. 16 Vlneyard Churches UK and Ireland Independent Auditors, Report (continued) To the trustees and members of Vlneyard Ghurches UK and Ireland Other Infomiatlon The trustO0¢ rèeponGiblg for thè other infomiation. Tho other infomi8tion eompri898 th• Informatlon Includ•d In the Irust¢es' annual rep¢)rt. other than the finanu81 stsl8menl8 and our audrtofs repK•rt thereon. Our opinion on the financlal 81at&ments does not ￿ver the other information and. excapt to th8 extent oth8Ni88 expllcltty ststed our roport. we do not Èxpr8&8 any form of assurBn(s conclusion th8raon. In oonnecti¢n with our audlt of the financl818ts18ments, our responslbS11ty Is lo rèad th& olh&r Infomiatlon and, In doing so. eonsider whether the other Information is materially inconsistent with thè financi81 stslements or our knowledge obtain8(J in the audit or otherwise appears to b8 materially mlsslated. If we identify Suth matèri81 inconsistsncles or apparerrt materfal mlsstatements. we are required to deterrninB wl*lhor 1$ a matgrlal misslatemenl in the financAal ststsments or a material mi8slat*nènt of the other infomia1i￿. If, based on thè wc*k we have pgrfomied, we condude that there is a material misstatement of this other information, we am r4uirthl lo report th•t fo¢t. We hav6 nothSng to report In thls regard. Oplnlons on Ot￿r matter8 pre8crlbed by the Companles Aet 2006 In our Olmnton. based on the work undertaken in the course ofthe aud￿. The Inforn￿lI0n given in the trusl8es' rep)rt (incorporating th8 diroGtors' rèport) for th8 financl81 year for which the financial ststements are prepared is cornsistent wlh the financial statèments.. and The directors. report has been prepared in 8c¢ord8neh with 8ppllcable leg81 requirem8nts. Matters on whlGh wo aro rgqulrnd to report by •xceptlon In light of our krK•W￿dge ¥nd understanding ofthe ch?￿table ¢x¥npany and its enwronm8rit obtslnod in tho (ourse of the audlt, W8 have not Idenfjfled malerlal mlsstslgmgnts in tho directh. rewt. Wg h&e to in resp*ct of the folk)wing matters in relatiC￿ to which the Companies Act 2006 and the Charities Accounts Iscthlandl Regulations 2006 wuire us lo report to you if, in our opinion= Adequate and prO￿r a¢ts)unting records have not been kepL or tBturn$ ad9quale for our audit have not been received from branches not visited by us: or Tha financiel 8tatements ore not in a9re¢mont with lh¢ ao¢ounting r¢¢ords ond rotums. or 17 Vineyard Churches UK and Ireland Independent Auditors, Report (continued) To the trustees and members of Vlneyard ChurGhes UK and Ireland certain disclosures of directors. remuntsration 8peufied by law are not made; or We have not recelved all the infomalion and explan81ions we require forour 8udSt'. or Th¢ tru¥tt&S Woro not ontitl¥d to Prep¥￿ th¥finanGiJl at•tement• in aGwrdonrnTrMth lh# 8m•ll ¢ompani8s' wim• and take advantage of the small rKJmpanioS' QX8mplw)ns from the requirement to prepare a stra189iG rgPQrt. R•$pon$lbllltl•$ of tru$t••# As explained more fulty in tho trusl8es' respon&bli 1188 8tslemenl Set out on page 10 and 11, the Irusla88 (who 8re also the dir8¢tors of the charitsble company for the purposes of ccKnp8ny18wI are responslble for the preparalon of the financial st8lemèntS 8fKJ for being satisfied that they give a tru8 and fair vivw, and for such inlgrn81 control &5 th8 trustees d￿ernIn8 Is necessary lo enable the preparation of financial stslèments th81 are frea from matsrial misslalemenl, whether due to fraud or error. In pr¢parSn9 th¢ finonGlal slaiomonls. tlity Iru8ts85 ar8 r¥6ponsibl¥ (or a8¥¥wiiy tli¥ bl)Millubl¥ (J)nIs￿rIY,S alJillLy lo eontinue 89 8 going concem, disclosing. as applicable. matters related to going concern and using going concem basis of accounting unless the trustees either intend lo liquidate the charilable CoM￿nY or to cease operation¥, or Yp né¥ ￿811?￿￿91t￿mativts but to do w. Audltovs r•8pon$lbllltl•¥ for tho audlt of t￿ flnanctal ststgmonts Our objective8 ara to oblaln reasonablo assurnnce about whether the financial stslements a8 a whol8 are fr88 from material misstatement, whether due to fraud or error. and to issue an 8udilorfs Teport that includes our opinion. Reasonable assurance is a high level of 88suranc*, but it Is not a guarantee that an audit conducted in accLJrdanc8 th ISAS IUKI will 81w8ys d818cI a material misstatement when il exlsts. Mlsstalements can adse from fraud or arr and are considered matsrial tt, individually or in th8 aggregate. they Gould re43sonably 854ieci¥d to inrfuBnce the gconomic decisions of users taken on the basls of these flnandal slatsmenls. Irr8wJlarit. , In￿L￿11n9 fraud. are Instanc9$ of n￿-￿MplI￿r￿8 wfith law8 and regulalKJns. We de8ign procedures In Ilr*A Viith ojur fa)ponsibililies. outlSned a￿Ve, to delec* materfal ml88tslemants in respect of irregularili¢s. including tra￿1. Tho extent to which our procèdures arè c8pablè of detecting iTregulariti8s. indudin9 fra￿1, is detailed below: 18 Vineyard Churches UK and Ireland Independent Auditors, Report (continued) To the trustees and members of Vlneyard churches UK and Ireland Tho extent to whlch th8 audlt was consldgr8d capablo of detsctlng IrrngularltSfr8. Sncludlng fraud Our approach to 6d•ntfying And assessing the of matorial miBstatom•nt in r•opoct of irrogul8ritlo¥, Includlng fraud and nm-eompliance with laws and regulats'on5, was focus8d on sF4cific laws and regulaoons whth we n￿d9r8d may have a direct material effact on the financial statements or the operations of Ihe charitsb18 company, kneluding the Charities Act 2011. CompaniesAct 2006. taxation legislBtion, data protection, anti-bribery, employTh8nl. environmental and health and $afety1ogislalion. An urxlorstanding of Ih05818ws and Tfjgulation$. and the 8Xt6nt of o)mplian￿. was obtained through discLL5SIC￿ With manag8mont and inspgCting19gal and rggulatory Gorrespondencè. We assessed the susceptlbiltty of th8 charitabl8 company's finanoal statements to malerfal mlsstat6menl, including obtaining an understanding of how fraud might oc(￿r. by making enquiri&8 of managemenl arhj ￿lis1den￿9 the intèmal controls in place to mitYJate risks of fr8ud 8nd non-compliance with laws and regu181ions. To addreea the riak of fraud through management biaa ond override of contrda, we.. 1. PgrfoTmed analyiical pr￿edureS to identfy any unusual or unexpecl8d r8lalk)nships: 2. Tested jOLsrno1 gntrigs to idenlty unusual transactions.. 3. At$•swl whgthgr judggmont6 and assumptions msde in detormining the aLwunting eBtimste8 W• indicallvo of potential trAas'. and 4. Investigated the rallonale behlnd significant or unusual trans8ctions. In response lo the Tisk of irregularities and nonwcompisar￿e wilh18ws and regULqUo￿. wa deS￿ned rffocedures whlch Included, bui were mt limlled lo: Agreging financial slalement disclosures to und8rfylng 8UPPOrtlng doeJJmentsUon', 2. Reading th8 minutss of meetings of those charged wfth govemance., 3. Enquiring of management a5 to actual and potential If(igatK)n and daims- and 4. Reviewing c>Jrrespondence with HMRC. rdevanl regulators and the charitsble company's leg81 advisors. Due to the inherent limltatk)ns of an audit. thwo i¥ a risk that Wo wll not deted all irregularities, including those leading to a material misststgment in the finandal slalements or non-compliarKèwiih regulations. This risk increases the more that complianc6 wf(h a low or rogulation is removed fr¢)m the avents and trans8don8 refiacted In th8 finAneial gtst•m•nt$. $8 Wo will bg less likely to bocomo awaro of inÈtsneo8 of non-compllanc¢. Audltlng etandgrd¢ also limit the audll procedures required lo identify non-compliance wlth laws and r8gulalic￿8 to an tsnquiry of tho directors and other m8n8gemenl, and the inspection of regulatory and legal correspondence, if any. 19 Vlneyard Churches UK and Ireland Independent Auditors, Report (continued) To the trustees and members of Vineyard Churches UK and Ireian The risk is also gre8tsr regarding lryegularTties occurring due lo fraud rather than error. as fraud Snvolvgs intgntional concealm¢nl. forgery. ￿llIuS10n. omission. or misrepresentation. A ￿rther description of our re8ponsibililies for the audit of the fin8ncial 818tements is local8d on the Finawal Reportlng Councll's w8bslt8 at: ww.fraorg.uklaudllor8responslblllu8s. Thls descrfpllon fonyts part of cwr auditorfs repDrt. Use of our rèport Thls report is solely to Ihe charitab* o)mpany's mombers, as a Ixxly, in accordan￿ wilh Chaptsr 3 of Part 16 of the Comp8nles Act 2006, and lo the chaNlable companys Iwslees, es a body, In ac(ord8nce ￿th Regul8tkJn 10 of the Charities A¢counts (Scotland) Regulations 2006. Our audit work ha$ bggn undortgken so that w8 might stslè to the charitable ￿MPanI￿ members and trustsgs ItrKJso matters we ate required to sL*e to them in an auditorf8 Yeport and for other purpose. To the full6st axtent permltted by law. we do not accept or aa8ume reBpon8ibility to anyone other than th8 charSlable wmp8ny. the charitable (x)mpany's membets as a body and the tharftabte mpany's trustees as a body, for our audlt *ork, for Ihls report, or for the c¢)Inions we have fonn8d. Stephen Bramall Bsc FCA ISenl)r Slaluary Audllor} for and on behatt of Smalles Gdd18 Chartered Accountants and StstLrtory ALKlltors stephen Bramall is èl*Jible to act as an auditor in ternis of $gCtion 1212 of the Comp8nS8s Act 20￿. Reggnt's Court Princets Streèt Hull HU2 8BA 05 June 2026 20 Vineyard Churches UK and Ireland Statement of Financial Activities Including Income and Expenditure Account For th8 yaar 8ndod 31 Doc•mb8r 2025 Re8trl¢tod lund8 Unro8trlctod fund$ 2025Total 2024Totsl Not? In¢omèAnd •ndowmoni8from: Inoomo from donation8 Income from ¢haritablo act1￿11￿$ Ineome from other trading activities Inve*rn8nt income Other Income 260.870 1.360,343 906,840 1,611,213 906,840 1.368.65 805,746 18.136 18,136 34.929 17,452 19,359 14.326 4.251 34,929 17,472 TotAL Ineom• 269.008 2.319.￿4 .589.590 2.212.336 Ex￿ndItur0 on: Charltablo actMtIo8 Le8dership Church Planting& D8v8lopment 419,365 1,175,540 1,216.777 1,594.905 1.215,777 1.444.613 991.033 Total 419,365 2.392.317 2,811,682 2,435.646 Not In¢omo1 l¢xpondliur•l 1150.3591 (72,7331 1223,0921 1223.3101 1150,3591 172,7331 1233,0921 1223,310} Funds balances At l J&nu8ry 17 715,831 305,275 1,021,106 1,244,416 Fund bAi&neoxAt 31 Dae•mbor202S S6S,472 232.542 798.014 1.021.106 Thè St8tamant of Fbn8ndal Athitio¥ al80 complies with the requirements 8n incom$ and •xpondlbJr• 9¢￿unt und•r the Companio8 Act 2006. I th8 company's activities ar8 da8sed as continuing. Th8 notes form part of these financial statements 21 Vineyard Churches UK and Ireland (Company Registration No. 4839046) Balance Sheet As at 31 December 2025 Nots8 2025 2025 2024 2024 Flxod a58ats Tangible ass8ts 12 23,730 29,205 23,730 29.205 Curr•nt assfrts Stock 1,281 13 67,394 699,576 357,070 41,921 822.087 389,631 Investments- cash do￿$11$ C&sh ot bank and in hand 1,12S.321 1.256.143 Credltor8". amounts falllng duo wlthln one yoar 14 351037 264 242 Not currnnt assats Ngt assots Re8ervgs Designalgd fixed 8SSOt fund8 Restricted funds Unrestricted fvnd8 17 17 17 23,730 565,472 208812 29.205 715.831 276,070 1.021,106 798,014 These accounts have been pr¢paroJ In a(UTdance wlth Ihe p￿￿on8 appllGabl8 to entitvas subject to the small entities reglme. The> aGGoL4nts Were iSSLtad. 4Lthori•8d and approv￿ by the Board oli 05 Juno 2020 aiid 45puil￿j vri il¥ ￿t￿lf by: C Silllto Trustee The nDt88 form part of these financial statements 22 Vineyard Churches UK and Ireland Statement of Cash Flows For the year ended 31 December 2025 Notes 2025 2024 Cash Flows from operatlng actlvltlo¥ Net cash lusedyprowdgd by operating actiwlies 19 190013 Cg$h flows from In￿stIng actlvltl•B: DivKlends, interest and rents from investments 34.929 14.326 Purchase of propety, plant an(J equipment Sale of investmgnls (12.661) {25,1001 122,511 1207,7361 N¢t.C&#h provldod by Investlng actlvltl•s 144,779 1218,5101 ChE4ngo In Gash ond caah •gulvtsl•nt• In th• roPQrtlng porlod 1?2,5611 {406,A31 Cash and equivalents at the beglnnlng of the repo￿n9 period 389,631 798,158 Cash and cash equlvalgnt$ at the end of the reporting period 357,070 389,631 Analysls of cash and ca8h gqulvalonts 2025 Total 2024 Total Cash al Bank and in hand 357,070 389.631 Tolaiw8h cash oquivalents 357,070 389,631 The r￿188 fomi part ofthese finanaal ststamènts 23 Vlneyard Churches UK and Ireland Notes to the financial statements For the year ended 31 December 2025 AGGountlng pollGles 1.1. Statemont of compllanco Vineyard Churches UK and Iraland is a cornpany limi￿ by guaranteg and registered as a charlty In EnglandMaleslScLJtland. Th& address of tho rogistere(l office is given in the charity Snfomiation on pag8 9 of the8e financial stalemenls. The nalurg of Ihg charftys operations princspal activities is s8t out in the Report of thg Twslees on pages 2 10 15. The charity constilutss a wbllc knefft entity as defined by FRS 102. The financial ststements have Lwi preparn in accordanc8 with Accounting and ReporbThJ by Charities: Slatemgnt of R8￿Mmende(j Practi(* applicable to tharities preparing their accounts in accordance with the FlnancL81 Reporting Standard IFRS 1021 applicab18 in the UK and Republic of Ireland, I$sugd in S¢ptember 2024 las amended). thg Chadues Act 2011, and UK Generally pted Arthunting Pra&SG@. The financial statements are preparèl on a going COn￿M basis under the hi8torlcal txJ81 u)nventlon, modffied to indude certoin ilems at fair value. Th8 finanaal slatsments are prgsentsd in sterting. vthich is thefunclonal currency of the Gharity and rounded to the nearest £1. The signrficant a￿OUnting pollcies applied in Ihè preparation ofthgsa financial statements are set out below. Th888 policiès have baen ￿￿SistenuY ap￿led lo all years presented unless otherwise stated. Tho trustees. having considered the charfty'8 r888rves arKI bank balances, in light of ￿rrent global events. JH¥e a r¥a¥uiiabltr ¥XW3LLdUon thgt tho charlty ha8 a¢Jequate resources to conUnu8 In (yeraiionai 8￿StenCe lor a pen.oa of 12 monlhs frLYn the dale of approval of these fin8ncial slatsmènts and thereforo havg prepared the ffinandal statsments on a going concem basis. 1.2. Funds accountlng Unrgstricted fund8 are those which are not subject to any 8p8clal rastricth)n$. ond can be used as the Tru8te8s d￿l￿e in fvrlher8nc8 of the general obJ"gctivos of th8 chartty. Rostrfctad funds ars thrAo which are subject to SP¢eAal ￿sInGl10￿¥ as to how they may L* u$¢d. Th8 purpo8e8 arKI uses of the restricted furtrds are $el out in the notes lo th8 financial stst9m9nts. Designated funds are part of unrestricted funds and are amounts Trustees h8V& Sat asld8 to cover partlcu18r expendf(ure. On 31 December 2023 the Trustses set up a desiJn8tgd fund to Gover the net t*)Dk value of tsngiblg fixed assets. 24 Vineyard Churches UK and Ireland Notes to the flnancial statements (continued) For the year ended 31 December 2025 Accountlng Pollclès (contInu￿) 1.3. Incomlng rosource8 l incoming resourc￿ are Induded in the Slatsw￿l ol Financial A¢tivllles when the ¢harfty 1$ entkled lo tha Income and the amount can be quantified wlth reasonatle accuracy. Th8 followng 8pedfic pollcies are appll8d to particular caleg0ri8s of income.. Income receN8d by way of donations and oifts is included in the Statèmènt of Financial Activllie8 on a r6ceigts ba818. Tax recoverable on glft ald don811on$ 1$ ro¢ognisad In the samo perio(l a$ tho gift to whlch11 relates. Invaslmenl tiicome is inrJud9(I wh8n recesv8ble. In¢x)m& from charitable actNf(ies is re￿JnIseo when the &ts"vity occurs. In￿m8 from othertra(Ilng actlwties and otherincome Is rwnised when the Charity is entitlwj to Ihe Income and the amount can be reliably measured. The v&lu8 of services PToMded by volunteers has not been includ&d in th858 accounts. 1.4. Resources expend8d xpendilure is reeognised on an accruals basis where there is a18gal or construdive obligation to make payments to a thlrd party. Expenditurts indud?• any VAT bvhiGh Gannot be recovered and is reported aj part of the expenditure to which it relates. Grants offered subject to conditions which have not been mel at the year-end dale are noted as a commllmenl bul not accrued as e￿ndItUre. Charftsble 8Ctfvllles gxpendilure fAimprise5 those costs incurred by the charity in the d81iv8ry of its actiwlies and seTvlces for benefldarfe5. 11 Inclu¢es tx)th cosis ihat can tse allccatea ¢Jirecw io sucn acuwiies ana u)os& C08ts of an indirect nature necessary lo support them. Gov&man¢% costs Include tho$8 Cwts associated wilh rn8etiro tho constttutional and st8tutory r8qulr8m8nts of th tharity, arKI indLKI8 the audit fees and costs Ilnked to the stratogl¢ m8nagemgnl ol the charfty. 1.5. Flxod as$gts Tangible fixed assets costing more than £5(K) are capi181iseil and Included 81 Cp)$l, indLNJing any incidental exFensos of acquisitKJn. The charitable company ￿rrIeS out annual impaiment reviows where there is an indication that the Carrying amount of an asset may not be rec￿rable. Depreciation is provided on all tanglble fixed assets al ratss ealculatsd lo wrilg off the cost or revalued amount on a stra+Jhl-ling basis over their eX￿¢ted useful e¢xJnomlc lives as follows: Computors Fixiures aNI fittings offlce equipmenr - 50% Fer annum on written down value - 25% annum on written doffi) value - 25% per annum on written do%vn value 25 Vineyard Churches UK and Ireland Notes to the financial statements (contlnued) For the year ended 31 December 2025 Accountlng Pollcles (contlnu 1.6. Penslons The chorty makes contributions to The Peoples Pensb)n, the c*8rity$ autfrenrolment per￿lon sthemè p￿vIdar. Contributkjns are eharged to tho Statement of Financial Activiti85 in the period lo whith they relat8. Pensic*) costs are al￿￿ted lo the activity in which associated staff o)sts have been athibuled. 1.7. Flnanclal Instruments The CharSty has adopted section 11 of FRS 102 in rg3PBCt of finanGkg1 in8lrumenls. Short-tern debtus are measured al transaction price. less any Impalrm8nl. Short-18mi credllors are mea8ured at tr8n88cllon prlr*. 1.8. In￿stmentS Current asset investments c#Jnprlse t6rm bank dow%ils, re81isatrA8 Within 12 months and whith are held lo generate invesim8nt incLJme. Fixg(J asset Investmeni compn888 Dank ¢JePOSlts Witn a maturity dstè greaier than 12 month$ from the balanc8 she8t dalo and which are h8ld to g8ner8le Interest IncLNm8. Incomo from donatl¢)n 2025 Total 2024 Total Donations from mam￿r d)urGhe$ Grant from Vineyard Music (UK) Ltmited to suprth church planting and developm9nt Individual gwino {reslrictedl 1,120,343 240.000 1,108,138 250,870 260.516 1.611.213 1,368,654 Indud&J within donalK)ns from m8mb8r thurches above 1$ £2.00612024- £8,913) receivable from outshle thè Uniled Kingdom. 26 Vlneyard Churches UK and Ireland Notes to the financial statements (continued) For the year ended 31 December 2025 Income from charltable actlvltle8 2025 Total 2024 Total Conference Income Leadership college 812,250 94,59) 6,840 701.530 104,216 805,746 In￿*1m0nt Inc¢)mè 2025 2024 Total Tot41 Interest receivable 34.929 14.326 Other Income 2025 Totsl 2024 Total Other Tradlng advlU88 17,472 4,251 35,608 Y3,610 Tol81 •xp•nd•d on eh*rltablo #¢tiv4tl•B Church plantlng & developmont Lgadgrshlp Basls of allocatlon 2025 Total 2024 Total Costs dlroctly allo¢otod to actlvltles Grants and grft8 {see note 7) Olher direct Dlrect 122.240 69.490 191,730 162,743 DSrect Tlmo 154.798 902.660 372.614 1,057,458 372,614 1,000,495 303,233 Staff Gosts 277.038 1.344.764 1,621,802 1,466,471 Support ¢o$ts allocated to actlvltlws Stsff costs Time Website and medSa costs oiner suppon Costs Govemance see nots 8) 824,880 132.705 957,585 780,847 Usage 37,123 37.124 74.247 63,354 Usage U88ge 15,257 62,479 17,833 62.470 32,145 92,829 124,958 939.739 250.141 1.189.880 969,175 1.216,777 1.594.905 2,811.682 2.435.646 Vineyard Churches UK and Ireland Notes to the flnanclal statements (continued) ear ended 31 December 2025 Grants Grants and glfts made durfng the perknl were as follows: Grants and glft$ 31￿ December 2025 Churfjh Plantlng & Loadgrshlp 2025 Total 2024 Total D#vltspmAnt Restrlctod Funds Open Doors Family of Christ Fulltsr Sominary Westminster Thoolcol¢81 Collog• 9.571 5,074 5,734 7.374 5,074 6,734 7,374 3,466 10,361 Crossroad Church 2,686 14,720 VCF Hope Vineyard VCF Cataly81 VCF Sallsbury 81blica Europè Ministries 286 456 9,800 9,800 Prc¢opius TV LIV IUKI Blble Scthty 1,017 13,068 909 49.306 1,017 13,068 909 49,306 42.503 InONI(Juals T,323 7,323 6.015 Total R￿trICted Funds 56.629 56,629 48.518 28 Vineyard Churches UK and Ireland Notes to the financial statements (continued) For the year ended 31 December 2025 Grants (contlnued) Church Plantlng & Dovolopmgnt Lead•rshlp 2025 Totsl 2024 T*itsl Unrestrlctod funds VCF B8lla8t VCF Farnham vcr Gateway P4orwkh VCF Leods VCF Mell VCF Plymouth VCF RfveTBlde VCF S&v8rn VCF Vinoyord 53 vcr WSD¢h¢¥l¢r VGCT VCF CHloly5t VCF Ggrden Clty VCF Invem888 VCF Sal￿b￿Y VCF Coventry 10.664 10.664 9.thjo 1,771 1,08 8,￿1 1.600 950 9,INJO 1,500 2.￿)0 13,WO 20,￿3 1?.140 10,LX)O 1,700 950 128 S.(Y)O 3,CKJO 660 5.LlJO 740 13,800 1.300 740 13,800 1.300 12.350 12,350 14,12T 22.215 .nnn 10,877 2.525 14,127 22.215 6.ono 10.877 2,525 1,177 1,177 YWAM Harpenden Fu8bn Ndd8 Viney8rd CIKJrth. Z)mi¥'a AVC Kenya VCF Cardiff VCF Falklrk Wayslotlon VSnoyard Kit)9•way CLC Tru¥t YES Uganda 2.S39 327 1,725 327 1.725 5,000 15,000 1,500 1.500 Totsl Urrestricted Funds 121,866 121,866 108.343 Ind￿IdUal8 374 13,235 5,882 Total Funds 122240 191730 162 743 Numb8r of Indlviduals 101 103 139 Vineyard Churches UK and Ireland Notes to thg financial statamants (continuad) the ended 31 December 2025 Govgrnanco ¢0sts 2025 2024 Starf ¢0 Auditors, fee5- audit Meeting costs Legal & K*of&88lonal Olhèr 7,710 8,208 25,739 64.341 18.960 9.$64 7,464 23,891 45,113 6.797 124.958 92,829 T4xatlon Vineyard Churches UK & Ireland is a registered tharity and is accordingty exempt from tax8tion on ts charita￿8 10. Not movom•nt In fund8 2025 2024 Not movomont In funds arrfvgd at aftgr charglnollcredltlngl: Audltors ron)uivJr¥lithi- au(Jil Depreciation 8,208 18.136 15.788 Vineyard Churches UK and Ireland Notes to the financial statements (continued) For the year ended 31 December 2025 11. Staff costs 2025 2024 Staff ¢osts woro made up of.. Wages and salaries Soeial security costs Pension costs Staff costs charged from 0th6r orgarmsations Other staff costs 975,087 104.795 83.044 155.611 19,372 663,939 57.992 52,302 305,571 13,840 Total 1.337.￿9 1.093.644 The average number of staff empiDyed by the ch8ri1y during the peri&J was: Number Numbar 45.0 Key managemènt ¢ompensatlon Key man898m8nt includ8S the Tnjstses arKI mombers of senior managemgnt. The cc#npensalk)n paid and payaL48 to key management for empbye8 sorvic8s is shown tr*low: 2025 2024 W8g88 8nd salari88 Pension costs 282,568 42,121 284,785 115,OJ3 Total 305,295 301,618 The charity is recharged costs from sevoral Vineyord memb8r churches and other related ch8rlile$ In rdatlon lo tlme spent on VCUKI matters. The numb8r of amployegs whosg emolum8nls fell within lh8 fcllowtng bands was: 2025 2024 No. £70,0￿- £80.000 £80,001- £90,000 £1,629 {2024 - £1,786) was paid lo 4 Trustees (2024- 4) In r68k*d of travel and subsistence and 0th8r costs. CJ Wright, one of the ¢haritls trustees. receNed remunèration tr)talling £88,20512024- £78.8461 for his emrAoymgnt services as National Director of VCUKI. The charity also pa¢d pension contributi￿5 totalling £8,821 12024- £7,771). to hls pension plan and Death in SerV￿e and Incomè Prolgction wemiums via the charftys Ilfe assuranc£ polw, 8dminislered through UNUM, as per his 8mploymènt ￿ntraCt. The Charity's Artides ofAs80Ci81ion. as approved by the Charity CommissKJn, provhle th81ggal aulhority underwhlth the paymrt wore mad¢. 31 Vineyard Churches UK and Ireland Notes to the financial statements (continued) For the year ended 31 DeGember 2025 12. Tanglble fixod aBJot• Comput•rs Flxtur• Flttlng# £ Total Equlpment Cost or valuatlon As al 101 January 2025 Additions 58,218 6,145 10,410 6,516 70,126 12,661 Disposals Adluslmenl As at 31* D￿mber 2025 64,363 16,926 82,787 Depreclatlon A5 at 1° January Charge for poriod Eliminated on dispc681 AdjUstr￿nt As al 31llt December 2025 3T."170 2.564 1,187 40,921 14,503 3.322 311 18.136 -41.R7.q 1.498 59.057 Net Book Value As at 31•1 December 2025 11090 11,040 7.846 23,730 AS 8131" oecembèr 2024 21,048 311 29,205 Vlneyard Churches UK and Ireland Notes to the flnanclal statements (continued) For the year ended 31 December 2025 13. Debtors 2025 2024 I r818 ieDtors Prepayments Other dgblors 7,449 59.945 38.917 67,394 41,921 14. CredStors- Amounts falllng due wlthln one ygar 2025 2024 Soaal 5eGurity and olhgr taxation Accruals 36,681 28,338 17,540 25.606 Deferrgd incomo 286,018 221.096 351.037 284.242 Deferred income r8lates to eonferenco f88s recelved in advance. 13. Analys15 of nwt bglween funds Current Ilabllltl•8 Flxed a880ts Curront asswts Total funds Designated funds R•strietecl fur￿$ Unrestricted funds 23.730 23.730 566,472 208.812 565,472 559,849 1351,0371 23.730 1,125,321 1351.0371 798,014 33 Vlneyard Churches UK and Ireland Notes to the financlal statements (continued) For the year ended 31 December 2025 16. Commltmonts under 0￿ratIng l•as Minimum lease paym8nts under non-eancellable oper8ting188sès f811 due as foll(pws.' 2025 2024 Expiry dat6.. Lèss than on6 yèar Between two 8nd five year8 26,509 48.542 26.109 22.171 Totol 7S,051 48.280 17. Funds Balances a8 at l January 2025 Incomlng rosourcgs Rewur¢•$ •xpended Tran8f•r Balances a8 tween at31 fundg D•eèmb•r 2025 Unrnstrlcted fund 276,070 2,308,923 12,374,181) 208,812 National Loaders 592,995 248.724 1392,5041 449,215 Conf8r@ne Church Planting Other Conferences 50.585 523 71,728 7,000 13,282 57,585 532 (13,2731 113.5881 Special Offering 58.140 R&strlct•d fund 715,831 269.006 {419.3651 565,472 Doslgnatgd Flx•d AM•t Fund 29.205 12.661 118.136) 23.730 Total funds 1,021,106 2.588,590 12,811,682) 798,014 The designated fixèd asset fur*J represBnts the nel book value offixed assets ot the year-end. Depreciation tt*sts in relation lo the fixed assets aTO recognised in the designated fund. Restrict￿1 fvnds h8ve arisen because r8slriction$ have ￿en ploced on incoming r89JUT¢e$ as fdk)ws'. Natk)nal Le8der8 Confgren¢e- Donations rec8lved lo be used for DTI. Vineyard Churches UK and Ireland Notes to the financial statements (continued) For the year ended 31 December 2025 17. Funds (contlnu8d) Church PlanUThJ- a legaGywas rocelv8d from slstsrof a fomor Vlneyard Pastorand r8strfGt&J ¢0 churc* plantlng. SFwfKalty in the SW R&s￿)n. AdditK)nal donations have been re(eNod from on individual has reslrictsd thè incom8. Olher Confergnc&s- donations that were received during the DTI summer event in 2025 were entirely given away to Open Doors. Spociql (￿￿rfng - fdlowing the start of the war In Ukrdlne In Fabruary 2022. sev8ral ¢hur¢has In th8 UK wantsd lo support Viney8rd churth8s in Ukr8in6. Ther8 are fivè Ukrninian Vineyard ehurthas that VCUKI wrronlly 8upports- Lwv. one in Kremenchuk. two in Kyiv. one in Vinnyslia and one in Uzhhorod. Donations hav6 been recdv8d for the pur￿5& of immediate humanitarian relief and posl-w8r reconstruction proj8¢ts. A VCUKI representalNe visited the county twice In 2UdJ io wsii ine eiaers cnurcnes ana to assi* in8 p￿vIsion of numaniwnon aid. 18. Rolated P¥Uèts VCUKI obledves and acttvllle8 Include the provlslon of support and other serwi￿ to Vlneyard d)urch le8der8 and pastOTS and to the affilia18d Vineyard churthes thal Ilw lead. Th88e VlneyarL1 church88 are usually established as indopendent charitios but have common eharitablo obj8ctiva6. Soveral of tho chariVÈ Tru8t8os and loador8hip toam are drawn from the senior pastors and members of these churches. Memb6rs' don811c￿$ di8cbsad in Mte 2 include donations recewed from such member churchas. Vineyard Muslc (UK) Llmltgd Is 8 related party duè to common twste85 bgtsvean the charities. During the year, Vineyard Muslc IUKI Limitèd T￿harged the charity for expenses totalling £2.03012024- £10.7051- During the year, Vineyard Music {UKI Ltd was refunded o totsl of £38812024 - £3321 for the expen889 due to VCUKI. Foll￿n9 a board meeting in M8y 2025. rtwas 8gre￿ to Iransfer£240.00012024- Nil) to VCUKI forworship and church planting Initiaiives. Trent Vlngy8rd Is 8 related paty due lo common trustses btheen the tsvo Gharities. Durfng the ygar, Trent Vlneyard rechar9ed the charity for staff time and expenses totslling £50.88912024- £45.S76)- £45.911 12024- e47,7061 was transferrèd to Trent Vineyard for costs incurr&d In hoslSng VCUKI events. and other rathargestotslling £20.51412024 £12,052). South W8St London Vin8y8rd is a relatad paty dua to a common Iruslee bO￿88n the chorities. During the year, South West Lond￿ Vineyard donatsd as part of the by-laws a lolal of £29,39912024 - £30,585), together wth an 8dditittnal donation Df £NIL12024_ ÉR.2fjQl tn IhA lJkrAlniAn Offqring.. Vlneyard Churches UK and Ireland Notes to the financial statements (continued) For the year en(led 31 December 2025 19 ReGonGlllatlon of net movement In funds to not cash Ilow from operatlng actlvltl66 Not•1 2025 2024 Net {experKJitureYlnc￿m8 for the reporting period las per the Statement of Financial Activities) 1223.0921 1223.3101 Adjustments for Deprèciation th8Tgo Loss on sale of fixed assets Dividends. Interests, and rents from investments Decreas9 in stock IlnLTeaseydecrease in d8bloTS Increasellde¢re8sel in ¢￿dItorS 12 18,136 15.788 134,9291 1,223 125.4731 86,795 (14.3261 726 3.948 27,161 Net Cash {usod Inllprovldad by op•ratlng aetlvltl&$ 1177,3401 I1￿,013)