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← Plymouth Vineyard

2024-12-31-accounts

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S.| CHARITY COMMISSION | Independent examiner's report on the
FOR ENGLAND AND WALES accounts
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Section A Independent Examiner's Report
Report to the trustees PLYMWNOUTH; Nine YARO
On accounts for the year}. ae . Charity no
ended |Oi DECEMBER 2O2(,4 (if any) | | IQ2AG
Set out on pages pa TO 4h
| report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended ;
Responsibilities and As the charity's trustees, you are responsible for the preparation of the
basis of report accounts in accordance with the requirements of the Charities Act 2011
(‘the Act”).
| report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, |
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent [The charity's gross income exceeded £250,000 and | am qualified to
examiner's statement undertake the examination by being a qualified member of [iasert+reme-ef Tenkw
applicableisted-bedy]]Delete] itnotappleable:
| have completed my examination. | confirm that no material matters have
come to my attention in connection with the examination (other-than-that
disclosed-belew-4) which gives me cause to believe that in, any material
respect:
e the accounting records were not kept in accordance with section 130
of the Charities Act; or
e the accounts did not accord with the accounting records; or
e the accounts did not comply with the applicable requirements
concerning the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a ‘true and fair’ view which is not a matter
considered as part of an independent examination.
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IER
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| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. *Please-delete-the-words-in-thebrackats if they-da-pet-apply. Relevant professional _ = a qualification(s) or body | EC AEW -— MEMBEIZ N= 7733796 1 Oct 2018

Address: | ACorwS

  1. LOvGR porr wew SALTASH, Co@AWALL PLt2 4BY

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of | \woade any items that the examiner wishes to disclose.

IER

P

Oct 2018

plymouth e 3 vineyard church

PLYMOUTH VINEYARD

Trustees’ Report and Financial Statements

for the year ended 31 December 2024

Affiliated to fo vineyard churches™

Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

TRUSTEES

Arthur Goode

Chris Anderson

Rick Cowdery (Chair of Trustees) Lizzie Dorey Dawn Tucker Tracey White

COMPANY SECRETARY Alex Cooper

FINANCE OFFICER Alex Cooper

REGISTERED OFFICE ADDRESS 182 Mannamead Road Plymouth Devon PL3 5RE

CHARITY REGISTRATION NUMBER 1102919

COMPANY NUMBER 04942055

BANKERS The Cooperative Bank PO Box 101 Balloon Street Manchester M60 4EP

INDEPENDENT EXAMINER

Steven Carey FCA, of Vanguard Business Solutions Limited

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Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

The Trustees of Plymouth Vineyard (“PVC”) who also act as Directors of PVC for the purposes of the Companies Act 2006, present their annual report together with the financial statements of the charitable company for the year ended 31 December 2024.

The Board of Trustees are satisfied with the performance of the charity during the year and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity’s assets are adequate to fulfil its obligations.

OBJECTIVES AND ACTIVITIES

As stated in its statutes, (Memorandum and Articles of Association) Plymouth Vineyard is established for:

As can be seen from the overview and developments of the church during the past year, Plymouth Vineyard continues to fulfil its objectives as outlined in its purpose and mission statements and its Articles of Association.

The Trustees have reviewed the activities of the charity in the light of the guidance published by the Charity Commission on public benefit. The Trustees are satisfied that the charity’s activities during the past year continue to be for the public benefit, relating as they do to benefit the community in the City of Plymouth and beyond.

ACHIEVEMENTS AND PERFORMANCE

2024 saw a renewed vision and confidence in mission for the church. Many things that had been invested in, and seeds sown, grew into established elements of the church community. We developed a clarity around what we are and what we are called to do which produced both energy and momentum.

Sunday Worship

We continued to enjoy a stable venue for Sundays at Plymouth High School for Girls, as well as using the City Centre venue for evening gatherings on occasion — either on Sunday or midweek. We changed the name from Sunday Service to Sunday Gathering, and began to put thought to what needs to change in order to retain visitors and grow the congregation. We have seen some growth and look to extend this further.

Church Community

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Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

We have continued to invest in the areas of community, personal development (we call it discipleship) and building church family. Social events alongside midweek small groups have proved popular, and mentoring continues to be an area of investment.

Leadership

The Lead Pastors took a sabbatical in the middle of the year, and the group that led the church so well in their absence was then appointed as a Core Leadership Team. Their first step was to discern vision and put together the actions and priorities needed to make it a reality.

93 New George St

There are now5 different projects all operating out of No 93, which is having a big impact on many people’s lives. Funding continues to be an issue, with high rents causing financial pressures. We began a community café with the aim of bridging the church ministry and what goes on at No 93, and this is proving very successful.

Wider Engagement

The lead pastors are Area Leaders for the Vineyard South West Area, and they remained committed to working in partnership with other churches in Plymouth. Arthur Goode remains chaplain of Plymouth Argyle and contributes to Cross Rhythms Radio and the Plymouth Herald newspaper.

FINANCIAL REVIEW

During the year ended 31 December 2024, the charity received total income of £148,113 and incurred total expenditure of £142,277 so there was a surplus of £5836 for the year. Most of the charity’s unrestricted income is obtained from church members donations and is used for the general running costs of the church.

The charity is extremely grateful to have been awarded grants during 2024 as restricted income towards the running costs of Children’s Storehouse and Uniform Store Plymouth. An additional grant of £1700 was received from Vineyard Churches UK, to help cover the expenses for the Lead Pastors as Area Leaders and for events and training to benefit Vineyard Churches in the South West and Wales.

The charity supported local missions through regular giving to Plymouth Youth for Christ, Churches Together in Plymouth and also the Vineyard Missions Partnership in Peru. The church also continued to make a regular donation of 5% of its unrestricted income to Vineyard Churches UK.

Reserves Policy

At the end of 2024, the charity had total reserves of £21,119 with restricted reserves of £5719. The Trustees consider that the ideal level of unrestricted reserves would be equivalent to 3 months expenditure (average monthly expenditure for unrestricted funds 2024: £6931). Current reserves are therefore lower than needed, so the Trustees will continue working towards building up this level of reserves with on-going careful management of expenditure in the years ahead.

Going Concern

The Trustees have reviewed the circumstances of the charity and consider that adequate resources continue to be available to fund the activities of the charity for the foreseeable future. The Trustees are of the view that the charity is a going concern.

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Plymouth Vineyard

ANNUAL REPORT at 31 December 2024

New income and expenditure categories

During 2024 new income and expenditure categories were implemented to help better monitor and manage the charity’s finances. Consequently, some of the figures for prior year funds in the reports below don’t match the annual report from 2023.

Investment Policy and Performance

The charity operates a low risk and ethical approach to the investment of reserves, which are held in an interest-bearing cash deposit account with the Co-operative Bank.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Plymouth Vineyard is a charitable company limited by guarantee, governed by its Memorandum and Articles of Association dated 23 October 2003, and is affiliated to the Association of Vineyard Churches UK and Ireland (VCUKI). It has been registered as a charity with the Charity Commission since 29 March 2004.

Method of Recruitment and Appointment of Trustees

The Chair of the Board of Trustees and Lead Pastor of Plymouth Vineyard, initiate the recruitment of new Trustees from members of the church who are then approved by the Board. A minimum of 3 Trustees is required by the Memorandum and Articles. Trustees normally serve for an initial period of 3 years and may serve for a further period if they are agreeable and are invited to do so. As the church has grown, the charity has recognised the need both to hold on to experienced Trustees and to appoint new Trustees who are able to offer relevant skills and experience, to ensure that the Board can contribute fully to the charity’s development.

When new Trustees are appointed, they are required to study the Trustees Manual published by VCUKI and are given ongoing training by the Lead Pastor, as well as accessing training offered nationally by Vineyard Churches at their annual National Leadership Gathering. The Trustees can also attend training events run by the Area as well as other organisations.

Organisational Structure and Decision Making

  1. The Board of Trustees normally meets 4 times a year and monitors the overall governance of the charity. The Trustees are responsible for setting and reviewing policies, approving the statutory accounts and budgets, monitoring charity performance by the use of financial data, and making decisions about expenditure and staff appointments and salaries. The Trustees also give advice and counsel to the Lead Pastors in relation to the financial, legal and administrative life of the church.

  2. The two Lead Pastors are responsible for the oversight, direction and vision of the church. Decisions are made in consultation with the different staff and leaders operating in their various functions, and with the support of all the church’s leaders. They receive oversight in their role externally through the oversight system arranged by VCUKI.

  3. Ministry Leaders and Coordinators head up specific areas of the church and lead the teams who report to them as volunteers for that ministry.

  4. Housegroup Leaders oversee small groups, set up by the church to encourage people to look after each other.

Risk Management

Plymouth Vineyard has undertaken a full risk analysis for all its activities. This policy is under constant review and updated as necessary. The church is fully insured against public liability. Staff contracts are reviewed annually along with the job descriptions and appraisals. All staff, trustees and volunteers involved with children and young people are DBS checked and receive safeguarding training, which is updated every three years. Our Safeguarding Policy is reviewed annually and

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Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

one of the Trustees is responsible for safeguarding. There also is a Health and Safety Policy in place for public meetings and activities.

Related Parties

Plymouth Vineyard is a Christian Church. It is affiliated to the Association of Vineyard Churches, UK & Ireland (VCUKI) from whom it receives pastoral oversight and training. More locally it is part of the South West Area of VCUKI. It is also a member of ‘Churches Together in Plymouth’ - an ecumenical group.

PLANS FOR FUTURE PERIODS

Compassionate Community

We are ona mission to impact the poverty that has arisen from the cost of living crisis, and the social isolation and mental illness that results. There are a number of projects that currently run out of No 93, and Vineyard lead 2 of them. We also run a Community Café. As things grow and develop we want to see a more integrated church and city community out of No 93, and look to help people with some of their more long term issues (eg parenting and mental health)

Small Groups

At the heart of the church vision is to grow meaningful communities which are self-sustaining and support the individuals within them. Primarily this is in the form of Life Groups, but we also recognise other groups springing up which fulfil this function, from the informal ‘Dip and Sip’ sea swimming group to parenting courses and prayer groups. Over the summer of 2025 we will trial social groups which will run instead of Life Groups for 2 months in July and August.

Sundays

Sunday gatherings need to remain a vibrant expression of church that people will want to invite their friends to, as well as valuable gatherings of our young people and children. As well as encouraging people to recover the habit of coming along on Sundays we want to reach out to those new to church and draw them in. Growth is a priority, and our social media output, Sunday experience and welcome are key to achieving this.

TRUSTEES’ RESPONSIBILITIES STATEMENT

The Trustees (who are also directors of Plymouth Vineyard for the purposes of company law) are responsible for preparing the Trustee’s 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. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the situation 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:

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Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and 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. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINERS

Each of the persons who are Trustees at the time when this Trustee’s report is approved has confirmed that:

The company has taken advantage of the small companies’ exemption in preparing the Trustee’s report.

This report was approved by the Board of Trustees, as the company directors, on 26" September 2025 and signed on the Board’s behalf by:

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Rick Cowder Tele 28 (4/29
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Chair of Trustees

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Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

Statement of Financial Activities for the year ended 31 December 2024

Unrestricted Restricted Total Prior year
funds funds funds funds
Notes £ £ £ £
INCOME 3
Donations 55,009 62,623 117,632 151,760
Charitable Activities - - - -
Investments 360 - 360 55
Trading activities - 250 250 215
Other 39,707 (9,836) 29,871 3,060
TOTAL INCOME 95,076 f 53,037 148,113 155,090
EXPENDITURE
Charitable Activities 4 83,177 58,447 r 141,624 153,129
Other activities - 653 653 -
TOTAL EXPENDITURE 83,177 59,100 142,277 153,129
Net income / (expenditure) 11,899 (6,063) 5,836 1,961
RECONCILIATION OF FUNDS
Fund transfers in - 4,000 4,000
Fund transfers out 4,000 - 4,000 -
Net movement offunds 7,899 (2,063) 5,836 1,961
Total Funds Brought Forward 7,501 7,782 15,283 13,322
TOTALFUNDSCARRIEDFORWARD 15,400 5,719 21,119 15,283

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Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

Balance Sheet as at 31 December 2024

All Total Total
funds this year last year
Notes £ £ £
FIXED ASSETS
Tangible assets 7 - - 460
Total fixed assets - - 460
CURRENT ASSETS
Debtors 8 8,362 8, 362 4,305
Cash at bank and in hand 43,894 43,894 36,895
Total current assets 52,256 52,256 41,200
Creditors:
amounts falling due within one year 9 (31,137) (31,137) (26,377)
Net current assets 21,119 21,119 14,823
Total assets less current liabilities 21,119 21,119 15,283
TOTAL NET ASSETS 21,119 21,119 15,283
CHARITY FUNDS
Unrestricted Funds 15,400 15,400 7,501
Restricted Funds 10 5,719 5,719 7,782
TOTALFUNDS 21,119 21,119 15,283

The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP.

The financial statements were approved by the trustees / directors on 26'" September 2025 and signed on their behalf by: Rick Cowdery (Chair of Trustees) {wloree

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Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

NOTES TO THE ACCOUNTS

1 Basis of Accounting These accounts have been prepared under the historical cost convention, with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

Plymouth Vineyard constitutes a public benefit entity as defined by FRS 102.

2 Accounting Policies

Fund Accounting

Unrestricted funds are donations and other incoming resources which are available to be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds are funds which are to be used within the objects of the charity, in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular restricted purposes.

Income

All income is included in the Statement of Financial Activities when the charity becomes entitled to the resources, it is probable that the income will be received, and the amount of income can be measured reliably.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation. The tax reclaimable on Gift Aided donations is accrued for if not received by the end of the financial year.

Interest on funds held on deposit is included in the accounts when receipt is probable, and the amount receivable can be measured reliably.

Expenditure and Liabilities

Expenditure is recognised once there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured reliably. Expenditure is classified under the headings that aggregate all costs related to that activity. Expenditure includes attributable VAT which cannot be recovered, since the charity is not registered for VAT. Liabilities are measured on recognition at their historical cost and then subsequently measured at the best estimate of the amounts required to settle the obligation at the reporting date.

Assets

Debtors are measured on initial recognition at settlement amount. Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost. Depreciation is calculated on the straight-line basis, in order to write off the cost of each asset over its estimated useful life, as follows: Equipment - over 3 years Fixtures and Fittings - over 5 years

Gifts

Decisions concerning which individuals and institutions receive gifts out of the assets of the charity are made by the Leadership Team in consultation with the Board of Directors, in accordance with the Memorandum and Articles of Association.

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Plymouth Vineyard eagE ee

ANNUAL REPORT

at 31 December 2024

3 Analysis of Income

Unrestricted Restricted Total Prioryear
funds funds funds funds
£ £ £ £
Donationsand Legacies
Donationsfrom Individuals 46,931 7,059 53,990 93,670
Gift aid 8,078 1,508 9,586 8,650
Grants - 29,186 29,186 49,440
The National Lottery Community
Fund (ReachingCommunities) TOTAL 55,009 24,870
62,623		 24,870
117,632		 151,760
Trading activities
Children's Storehouse textile		 sales - 250 250 215
TOTAL - 250 250 215
Investments
Bank Interest 360 - 360 55
TOTAL 360 - 360 55
Other Income
Contribution to rent/utilities 25,671 (9,836) 15,835 -
Eventsincome 2,000 - 2,000 3,060
Contribution tocompassion gift 440 - 440 -
Reversal ofdeferredfunds 10,000
Other 1,596 - 1,596 -
~ TOTAL 39,707 (9,836) 29,871 3,060
TOTALINCOME 95,076 53,037 148,113 155,090

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|

ANNUAL REPORT at 31 December 2024

4 Analysis of Expenditure

Analysis of Expenditure

Unrestricted Unrestricted Restricted Total Prioryear
funds funds funds funds
£ £ £ £
CharitableActivities
Activities
Admin
Bankcharges
Depreciation
Giftsgiven
Othergrantexpenditure
Premises		 - 5,324
2,514
97
259
5,052
18,323		 - 1,605
228
14
201
4,529
22,972		 6,929
2,742
111
460
5,052
4,529
41,295		 14,787
3,622
128
460
5,106
2,426
50,380
Staffcosts . 51,608 28,914 80,522 75,247
OtherActivities
SWWareagrantexpenditure		 637 -
637		 973
TOTALEXPENDITURE 83,177 59,100 142,277 153,129
|

5 Trustees’ Expenses

For the year ending 31 December 2024, trustee and director A Goode was paid a gross salary of £25,535.83 in respect of his position as Senior Pastor of Plymouth Vineyard Church, as permitted by the company’s Memorandum and Articles and by the Charity Commission.

No other individual who was a trustee/director during the year received a remuneration or reimbursement of expenses.

6 Staff Costs
Thisyear Lastyear
£ £
Gross Salaries 73,714 67,622

There were 7 part-time employees as at 31 December 2024

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Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

7 Tangible Fixed Assets

Tangible Fixed Assets

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Equipment
£
Cost
At 1 January 2024 920
Additions -
At 31st December 2024 920
Depreciation
At | January 2023 460
Charge for year 460
At 31 December 2024 920
Net Book Value
At 31 December 2024 -
At 31 December 2023 460
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8 Analysis of Debtors

This year Lastyear
£ £
Accrued Income 5,362 505
Prepayments 3,000 3,800
TOTAL . 8,362 4,305

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Plymouth Vineyard

ANNUAL REPORT

at 31 December 2024

9 Analysis of Creditors: amounts falling due within one year.

Analysis of Creditors
This year Last year
£ £
Unreversed opening balance 53 53
Taxation & social security 2,104 2,486
Utilities 1255 640
Accruals 131 -
SWYM trainee expenses = 16
Adjustment - (130)
Deferred Income 27,596 23,312
TOTAL 31,137 26,377
Deferred Income
Deferred Income B/fwd 23,312 37,414
Resources deferred during the year 19,693 5,409
Amounts released (15,409) (19,511)
TOTAL 27,596 23,312
Deferred income is made up of
Children's Storehouse and
Uniforms Store grants which relate
to2025&abuildingfund.

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Plymouth Vineyard aSs

ANNUAL REPORT

at 31 December 2024

10 Statement of Restricted Funds

Statement of Restricted Funds

Statement of Restricted Funds
Carried Last year
forward £
E
Children's Storehouse - (746)
Uniform Store Plymouth 5,850 5,770
SWWAreaVineyard Grant 2,101 1,037
Restricted gifts (1,978) (1,777)
Building Fund (254) 3,498
TOTALFUNDS 5,719 7,782

11 Pension Contributions

Six employees are enrolled to the Plymouth Vineyard National Employment Savings Trust (NEST) pension scheme. Plymouth Vineyard contribute 3% of gross salary, the employees contribute 5%.

This year Lastyear
£ E
Employer contribtions 4,802 4,774

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