## **The Vine Christian School (Reading)**
**Report of the Trustees and Unaudited Financial Statements for the year ended 31 August 2021**
**The Vine Christian School (Reading)**
2
## **Report of the Trustees for the year to 31 August 2021**
## **Registered Charity Number;**
1104385
## **Principal Address**
Three Mile Cross Church Basingstoke Road Three Mile Cross Reading RG7 1AT
## **Trustees**
R Michael Spooner (resigned 25 August 2021) Babu Samuel Rudolf Esterhuizen (appointed 3 June 2021) Alan Tun (Deceased 10 March 2021)
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of Trust, and constitutes an unincorporated charity. The charity is governed by a declaration of Trust dated 10 June 2004.
## **Risk management**
Risk assessment is an ongoing management process within the charity. Uppermost among those that have been identified is the risk of employing staff with inappropriate background records or experience who may be detrimental to the principles and values of the charity. In order to avoid that risk, all appointments are carefully considered to ensure that, as far as possible, that risk is minimized. The financial risks are centered on the need to ensure future funding, which is alleviated by steadily increasing student numbers and fees.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity's principal activities comprise the advancement of education for children between the ages of rising 4 and 18 years that promotes the Christian Faith, in particular by the provision of a School based upon biblical principles, values and doctrines, that nurtures good character as well as high academic achievement.
## **Public benefit**
The School provides education for students from all walks of life and, in particular, provides bursaries for children whose families are unable to meet the full costs of their education. By providing a fully rounded education to a high standard the school is able to bring students to maturity so that they can make a useful contribution to society as a whole. The bursary fund assists in meeting the public benefit requirement by providing funds for less advantaged students.
**The Vine Christian School (Reading)**
3
## **Trustees Annual Report for the year to 31 August 2021**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The school continued to use the Accelerated Christian Education (ACE) curriculum system, which is used throughout the world, and which makes the Bible the point of reference in all subjects. Regular games and sporting activities took place through various online platforms due to the Covid19 pandemic. Students took part in harvest boxes that were delivered to families who were in isolation due to contracting Covid19.
We had 21 pupils in the main school and 3 in the preschool for the year 2020 – 2021. In the academic year 2020-2021 the pupils’ average pass mark achieved over all subjects was 94%.
During the lockdown’s the school was successful in moving over to a home-schooling/online system, this allowed all our students to continue achieving their academic targets.
Our goal is to make our education affordable and accessible and so we continue to offer financial assistance as needed. In January 2020 we launched a new Bursary Fund to formally manage that financial assistance and were able to offer a portion of the bursary fund to one family.
The blend of home-schooling and Vine School learning was introduced at the start of the academic year with two families making use of this option.
## **FUTURE DEVELOPMENTS**
The charity has succeeded in establishing its reputation in the field of Christian education within the area in which it is located, and the trustees aim to improve the quality of education to an increasing number of students in the coming years.
The school is preparing for the next standard Ofsted inspection, which is due early in the Autumn 2021. The trustees would like to see the school’s grading return to an Ofsted good rating which will result in the preschool funding being reinstated.
Staff in the school are developing curriculum material to complement the ACE curriculum which will enable students to have a broad and balanced curriculum which is comparable to the national curriculum.
Approved by order of the board of trustees on 27 June 2022 and signed on its behalf by:
## R J Esterhuizen
R J Esterhuizen (Jun 28, 2022 14:49 GMT+1)
Mr R Esterhuizen Trustee
**The Vine Christian School (Reading)**
4
## **Independent examiner’s report to the trustees for the year to 31 August 2021**
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**|The Vine Christian School|The Vine Christian School|The Vine Christian School|
|---|---|---|---|
|||||
||31stAugust 2021|**Charity no**
**(if any)**|1104385|
|||||
||2-4|||
||The charity's trustees are responsible for the preparation of the accounts.
The charity’s trustees consider that an audit is not required for this year
under section 144 of the Charities Act 2011 (the Charities Act) and that an
independent examination is needed_._
It is my responsibility to:
•
examine the accounts under section 145 of the Charities Act,
•
to follow the procedures laid down in the general Directions given by the
Charity Commission (under section 145(5)(b) of the Charities Act, and
•
to state whether particular matters have come to my attention.|||
**Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
**The Vine Christian School (Reading)**
5
## **Independent examiner’s report to the trustees for the year to 31 August 2021**
**Independent** In connection with my examination, no material matters have come to my **examiner's statement** attention which gives me cause to believe that in, any material respect,:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- 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.
I have have come across no other matters in connection with the examination, other than that disclosed below. to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**----- Start of picture text -----**
Date: 24 [th] June 2022
Signed:
Name: Rachel Eden
Relevant professional Chartered Institute of Management Accountants
qualification(s) or body
(if any):
Address: Holy Brook Associates
Curious Lounge, 1st Floor, Pinnacle Building, Tudor Road, Reading
RG1 1NH
**----- End of picture text -----**
## **Section B Disclosure**
**Give here details of any items that the examiner wishes to disclose** .
In order to form a proper understanding of the accounts I wish to draw the reader’s attention to the change in the Trustee body between the end of the financial year and the dates of my examination. This has meant that some assurance about controls during the year reviewed was not possible to ascertain. The charity trustees are aware of the importance of maintaining full records and ensuring clear controls going forward.
**The Vine Christian School (Reading)**
6
## **Statement of Financial Activities for the year ended 31 August 2021**
|**_Notes_**
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
**Incoming resources from charitable activities**
Education
Pre-School Education
**Other incoming resources**
Miscellaneous income
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Education
**_3_**
**Net incoming resources**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**Bursary fund net outgoings**
**TOTAL FUNDS CARRIED FORWARD**|**2021**
**£**
**Unrestricted**
**Fund**
**1,800**
**58,421**
**33,021**
**-**
**93,242**
**100,391**
**-**
**7,149**
**14,035**
**(630)**
**6,256**|2020
£
Unrestricted
Fund
7,375
70,221
15,770
-|
|---|---|---|
|||93,366|
|||93,366
-
14,035
**-**
**630**|
|||13,405|
The notes form part of these financial statements
**The Vine Christian School (Reading)**
7
## **Balance Sheet as at 31 August 2021**
|**_Note_**
**FIXED ASSETS**
Tangible assets
**_4_**
**CURRENT ASSETS**
Debtors
Bank
Cash
**CREDITORS**
Fees in advance
Parent deposits
Other creditors
**Net current assets**
**Net assets**
**FUNDS**
Unrestricted; General
Restricted; Bursary||**2021**
**£**
2020
£
**3,205**
4,273
**2,506**
1,332
**19,882**
37,748
**81**
81
**22,469**
39,162
**8,996**
24,544
**9,450**
4,950
**200**
536
**18,646**
30,030
**3,823**
9,132
**7,028**
13,405
**2,657**
9,035
**4,370**
4,370
**7,027**
13,405|**2021**
**£**
2020
£
**3,205**
4,273
**2,506**
1,332
**19,882**
37,748
**81**
81
**22,469**
39,162
**8,996**
24,544
**9,450**
4,950
**200**
536
**18,646**
30,030
**3,823**
9,132
**7,028**
13,405
**2,657**
9,035
**4,370**
4,370
**7,027**
13,405|
|---|---|---|---|
|||||
|||||
||||13,405|
||||9,035
4,370|
||||13,405|
The financial statements were approved by the Board of Trustees on 27 June 2022 and were signed on its behalf by:
## R J Esterhuizen
R J Esterhuizen (Jun 28, 2022 14:49 GMT+1)
Mr R Esterhuizen Trustee
The notes form part of these financial statements
8
**The Vine Christian School (Reading)**
## **Notes to the Financial Statements for the year ended 31 August 2021**
## **1 ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
School equipment - 25% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds can only be used for the particular restricted purposes within the objects of the charity. Restrictions arise then specified by the donor or when funds are raised for particular restricted purposes.
## **2 TRUSTEEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for either the year ended 31 August 2021 or 31 August 2020.
|**3STAFF COSTS**
**2021**
**£**
Wages and salaries
**72,937**
Pension
**2,581**
The average monthly number of employees during the year was as follows:
Teaching
**8**|2020
£
70,096
2,306|
|---|---|
||8|
No employees received emoluments in excess of £60,000.
9
**The Vine Christian School (Reading)**
## **Notes to the Financial Statements for the year ended 31 August 2021**
|**4TANGIBLE FIXED ASSETS**
**COST**
At 1 September 2020
Additions in the year
**As at 31 August 2021**
**DEPRECIATION**
At 1 September 2020
Charge for the year
As at 31 August 2021
**NET BOOK VALUE**
**At 31 August 2021**
At 31 August 2020|Computers &
Equipment
£
7,459
**-**
**7,459**
3,186
1,068
**4,254**
**3,205**
3,525|
|---|---|
**The Vine Christian School (Reading)**
10
## **Detailed Statement of Financial Activities for the year ended 31 August 2021**
|**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
Gifts
**Incoming resources from charitable activities**
School Fees
Pre-School Fees
**Other incoming resources**
Miscellaneous income
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Wages
Social Security
Pensions
Teaching Materials
School trips and sport
Equipment, computers
Training
Insurance
Merit shop
Ofsted
Travel
Convention
Refurbishment
Depreciation
CCPAS, IAPS
**Support costs**
Office Expenses
**Total resources expended**
**Net deficit**|**2021**
**£**
**1,800**
**58,421**
**33,021**
**771**
**94,013**
**72,937**
**-**
**2,581**
**10,504**
**706**
**154**
**1,923**
**1,055**
**344**
**1,161**
**1,723**
**343**
**1,599**
**1,068**
**391**
**96,489**
**3,902**
**3,902**
**100,391**
**(6,378)**|2020
£
7,375
70,221
15,770
-|
|---|---|---|
|||93,366
69,252
844
2,306
7,485
1,286
304
1,573
1,037
420
380
1,726
-
1,740
1,425
355|
|||90,133
3,233|
|||3,233|
|||93,366|
|||-|
## 20210831 Year End Report - The Vine Christian School
## Final Audit Report
2022-06-28
Created: 2022-06-27 By: James Neale (james@sharelogic.com) Status: Signed Transaction ID: CBJCHBCAABAAh87a-i-L3qHT_pTuyXGfZRVY5CNsY_ke
## "20210831 Year End Report - The Vine Christian School" Histor
## y
Document created by James Neale (james@sharelogic.com)
2022-06-27 - 3:00:14 PM GMT
Document emailed to rudi.esterhuizen@thevcs.org.uk for signature
2022-06-27 - 3:21:49 PM GMT
Email viewed by rudi.esterhuizen@thevcs.org.uk
2022-06-28 - 1:48:22 PM GMT
Document e-signed by R J Esterhuizen (rudi.esterhuizen@thevcs.org.uk)
Signature Date: 2022-06-28 - 1:49:12 PM GMT - Time Source: server
## Agreement completed.
2022-06-28 - 1:49:12 PM GMT