VINE EVANGELICAL CHURCH (SEVENOAKS) (A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023
CHARITY REGISTRATION No: 1128970 COMPANY REGISTRATION No: 06821266
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| VINE EVANGELICAL CHURCH (SEVENOAKS) | |
|---|---|
| (A COMPANY LIMITED BY GUARANTEE) | |
| CONTENTS | |
| Page 3 | Legal & Administrative Information. |
| Pages 4 to 5 | Report of the Trustees. |
| Page 6 | Statement of Financial Activities. |
| Page 7 | Balance Sheet. |
| Pages 8 to 13 | Notes to the Financial Statements. |
| Page 14 | Independent Examiners Report on the Accounts. |
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VINE EVANGELICAL CHURCH (SEVENOAKS) (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2023
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
1128970
COMPANY REGISTRATION NUMBER 6821266
START OF FINANCIAL YEAR 1st January 2023
END OF FINANCIAL YEAR
31st December 2023
DIRECTORS THAT SERVED DURING THE YEAR TO 31ST DECEMBER 2023
C Stiven G Tainio R Hancock G Newholm A Grüneberg M Reynolds
COMPANY SECRETARY
C Stiven
REGISTERED ADDRESS
Vine Evangelical Church Hitchen Hatch Lane Sevenoaks Kent TN13 3AT
GOVERNING INSTRUMENT
Memorandum and Articles of Association dated 17th February 2009.
PRIMARY BANKERS
CAF Bank
INDEPENDENT EXAMINER
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
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VINE EVANGELICAL CHURCH (SEVENOAKS) (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 DECEMBER 2023
The Directors have pleasure in submitting their report and financial statements for the year ended 31st December 2023.
Objects of the charity
The charity seeks to demonstrate the Christian faith in action by being a church in the Sevenoaks area.
Governance
The policy and operating decisions of the charity rest with the Directors who meet regularly to monitor the activities of the charity.
Review of Activities
A church is not just a company or a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. The leaders and members of Vine Evangelical Church (Sevenoaks) are committed to the restoration of those New Testament principles. We are not alone in this, but are one of many churches in the area, the country and all over the world that are re-discovering the excitement of knowing Jesus Christ. The vision is to see the people of Sevenoaks District come into this experience of knowing Jesus as their Lord, Saviour and friend.
Although only incorporated as a company in 2009, Vine Evangelical Church (Sevenoaks) ("VEC") has inherited and carries on the rich tradition of the church community that has been meeting in its current premises for some 150 years. VEC regularly carries out and/or participates in activities with a view to achieving this vision, including weekly worship services with crèche and Sunday Club activities, youth club meetings and outings, mid-week home groups, men's and women's fellowship groups, Bible studies and teaching.
VEC’s activities during 2023 continued to approach the pre-COVID pattern, with the Tuesday morning mother and toddler group replaced by a ‘warm space’ drop-in centre. Physical meetings for worship, teaching, prayer and fellowship continue with somewhat reduced numbers. We continue to offer online participation via Zoom, and sermons are published to YouTube.
During 2023 VEC continued to provide office space without charge for the use of Sevenoaks Area Youth Trust, and to make its premises available free of charge to the Sevenoaks Branch of Crosslight (formerly West Kent Debt Advice), and to the Sevenoaks Child Contact Centre. The two latter organisations are staffed by volunteers from local churches including VEC, and all of them provide services to the public free of charge. In addition, VEC serves as the registered office for Sevenoaks Welcomes Refugees and makes its premises available free of charge for their meetings. The Contact Centre kindly made a one-off voluntary donation in lieu of rent.
VEC continues to help support financially a small number of Commended Workers – members or former members of the church who are engaged in full time Christian ministry in the UK and/or abroad, and who rely on donations from a wide range of supporters, both individual and institutional, including VEC. Finally, VEC is pleased to be one of the local churches participating in the governance of Trinity School, a Christian free school in Sevenoaks that opened in September 2013, and our pastor is on the board of directors of its governing body.
Financial Review
Incoming resources for the year under review amounted to some £87,952, a decrease of some £22,000 from the previous year. However, the previous year’s figure included a one-off legacy of £25,000, so that the underlying income showed a modest increase of some £3,000. Expenditure for the period, at £124,369 was very similar to the previous year, and resulted in a deficit of £36,417, a considerable increase over the previous year’s deficit.
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VIIIE EVAP4GEUCAL CHURCH {SEVEP40AKS) {A COMPAP4Y LIMThED BY GUARANTEE) FOR ThE YeAR eNDED 31 DtCEM8ER 2023 Charlty law requlres us zs dlrettoi¥ to prepore flnand)l statements for each tKcountlng year whlch glve a true and tslr vlew of the state OT tThe Charity of As InciTh and eXperk1ltu for the year. Thls requlres us to 5dect sultsble acttyjnttng Wkles arhj appty them conslstentty Make Judgernents and estlmates thot a reaS£Vb and prudent State whether the app1kab aCnn9 thTrJards have been followed. subjrft to any matsrtal departuts d&closed and explained kn the accounts. Prepare Llie n1£111 5¢aternents on a going coiicern Iiasts un95 n ts Iriappwoprltrte to presume that charlty wlll contlnve In tx. We ar• resporkglbk keeplng •dequate p£¢(tIng reaxds hkh dlttlw wmh Yeasmablt aCCUfXV at )ny tlme th• fin)la1 p051tlon cl the cOmnY •TrJ enab us to ensure th the financ1 Statements comply wlth the CoMpanS Act 2006. We also have a re5ponslblllty to safeouard the set8 ol the ar0 to take reasonab steps to pvent rr4ud or any other IrregularftS. The rrustees are CMS¢knJ5 01 the fact that Ihai recent dellcirs have eaten Into er but contlnue to te confldent that these are sufflcbent to Il Ilxed ex[$¢5 ts the 12 rnOnt th the glgnlno ol these counts. Awrv•• Pollty It Is the p)Ilry ol the thadty that unrestrkted lunds slwk1 be melrtalned at • level equfv0ftt to o mlnhnum ol ilx months, expendtture, whkh k1 have amryjrted to around £62,000 fry tr year uThJer milew. The dlrectots con51der that reserves jt Ihls levd wlll ensure tw, In the event rf a $lgnmcant drop In fuThdlng, they wlll be able to contlnue the chJrlty'$ current actfvitles whlle con$klernth)n Is gl¥en to Wtys In whlch add1 fvnds may be ralsed. Unre5trted reserves at the end of the yeor were £115,662 whh cower apprtsxlrnatety 11.2 mth5. expendlture. The trustees do not cOnder that reserves at thls btvel are excesslve. They wlll eble the charlty to cover flxed overhead$ should IrKome from don•tth¥ conllnut ot a kjww vel ry4er the coming months, tne trustees cort$tr to be 4 re)1 posslblllty as a result of current econthmk condKlons. ApproY•l Approved by the Dlr•rtors Jr¥l s19j thdr behow on 2024 by: CDStI en
VINE EVANGELICAL CHURCH (SEVENOAKS) (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
Incorporating income and expenditure account
| Notes Donations and Legacies 3a Charitable Activities 3b Trading Activities 3c Investments 3d TOTAL INCOME EXPENDITURE ON: Charitable Activities 4 TOTAL EXPENDITURE NET INCOME/(EXPENDITURE) Total Funds Brought Forward Transfer between funds 5 TOTAL FUNDS CARRIED FORWARD INCOME AND ENDOWMENTS FROM: |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2023 2022 £ £ £ £ £ 53,369 14,231 3,025 70,625 96,569 - - - - - 15,571 - - 15,571 12,848 1,756 - - 1,756 567 70,696 14,231 3,025 87,952 109,984 99,496 22,071 2,802 124,369 123,859 99,496 22,071 2,802 124,369 123,859 (28,800) (7,840) 223 (36,417) (13,875) 67,218 84,861 - 152,079 165,954 (7,979) 7,979 - - - 30,439 85,000 223 115,662 152,079 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 8 to 13 form part of these financial statements.
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VIP4E eVANGtLICAL CHURCH (SEVtNOAKS) {A COMPANY LIMrrED BY fjVAAAKnE) BALANCE SHetT AS AT 31 DEcD••eR 2023 Unrestrttted Restrlrted 31-Dw23 31-D•c-22 FurhJ5 Funds Tot•1 Total Note Tanglble assets 523 523 C¥rr•nt A•••t• Debtors Cash at bank and In h4nd 3,388 112.548 63 160 3,451 112.708 7,441 145,628 T•t•l Curr•nt A•••ts 115 936 223 116 159 153 009 Cr•dltov•: amtrjnts falllng ¢Je wtthln year 1.020 1,020 990 114,916 223 115,139 132,Q79 TOTAL ASSETS lem current Ikiblltt 115.439 223 115.662 152079 NET Atsrrs 223 15 079 Pund• of th• Ch•rlty General Funds Deslonated Funds R•strfjcted Funds 30.439 85,0(Kl 30,439 85,000 223 67,218 84,861 223 Totsl 223 For the year endlng 31st December 2023 the Cwpany entttd to exemptknn frrn •udlt under 477 of th• panies Art 2006 relotlrYJ to small c(rfnpans. Tht rnembers requlred the company to cètsln an aud In accoydance wlth seLtkn 476 of the Crynp•ns Act 2006. Th• dlrertors Kknowledge thelr re8pMSItA1 for cunptylNJ wsth t1 wulremerts crf the C¢mpanles Art 2006 wlth rupert to ac¢ountlng rttords and tr the prwrnth)n of accwnts. These a¢nIS have been prepartd In acc(¥dèn¢e rth the prov applkable to compjnles wbjett to the sm•ll companles, reglrne •ThJ In acconlarKe trth FRS102 SCftP. Approved by the Dlrert(n on ......................... ............... . Slgne41 ¢)n thdr beh•ll
VINE EVANGELICAL CHURCH (SEVENOAKS) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
Basis of Preparation
The financial statements have been prepared on the historical cost basis of accounting in accordance with the Charities Act 2011 and in accordance with applicable accounting standards. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice - "Accounting and Reporting by Charities" (SORP 2019). The accounts have been prepared on an ongoing concern basis. The charity meets the definition of a public benefit entity under FRS102.
Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.
The company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.
Changes in Accounting Policies and Previous Accounts
There has been no change to the accounting policies (variation rules and methods of accounting) since last year.
Preparation of accounts on a going concern basis
Preparation of the accounts is on a going concern basis. The Trustees are of the view that the level of reserves will support the charity going forward.
Income
Recognition of Income
These are included in the Statement of Financial Activities (SOFA) when:
-
the charity becomes entitled to the resources;
-
the trustees are virtually certain they will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Income with Related Expenditure
Where income has a related expenditure (as with fundraising or contract income) the income and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Income from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services have been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts but is described in the Trustees' annual report.
Government Grants
The charity did not receive any government grants during the financial year.
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VINE EVANGELICAL CHURCH (SEVENOAKS) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES (continued)
Expenditure
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the Trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
Funds
Unrestricted Funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Designated Funds
Designated funds are funds that the Trustees have reserved for specific purposes. Although these are in principle unrestricted funds, these funds may only be expended on the specific purpose designated by the Trustees.
Restricted Funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of the regular appeals for special offerings made for specific purposes.
Assets and Liabilities
Fixed Assets
These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a straight line basis over their estimated useful lives charged to the SOFA. The rates applied per annum are as follows:
| Equipment | Between | 15% and 33% | |||
|---|---|---|---|---|---|
| Land & Building | 2% | ||||
| 2. TANGIBLE FIXED ASSETS | Church | Motor | Equipment & | ||
| Building | Vehicles | Fittings | TOTAL | ||
| Title No: | |||||
| 362530 | |||||
| £ | £ | £ | £ | ||
| Cost | 01-Jan-23 | 2,000 | - | 31,603 | 33,603 |
| Additions | - | - | 780 | 780 | |
| Cost at | 31-Dec-23 | 2,000 | - | 32,383 | 34,383 |
| Depreciation | 01-Jan-23 | 2,000 | - | 31,603 | 33,603 |
| Charge | - | - | 257 | 257 | |
| Depreciation at | 31-Dec-23 | 2,000 | - | 31,860 | 33,860 |
| Net Book Value | 31-Dec-23 | - | - | 523 | 523 |
| Net Book Value | 31-Dec-22 | - | - | - | - |
The Church property was transferred to the ownership of Vine Evangelical Church (Sevenoaks) in July 2012 by the previous owners of Vine Hall Trust at depreciated historic cost. The property was originally acquired in 1971 for £2,000, resulting in depreciation over the subsequent 49 years of £1,960 with the final charge being made in 2020. The building insurance value provided by the Insurer at 31st January 2023 was £1,767,775 and at 31st January 2024 was £1,979,908.
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VINE EVANGELICAL CHURCH (SEVENOAKS) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
| Notes 3. INCOME AND ENDOWMENTS FROM: a) Donations and Legacies Gift Aid Donations Legacies Non Gift Aid Donations Tax Reclaimed b) Charitable Activities Other Charitable Activities c) Trading Activities Premises Hire d) Investments Bank Interest 4. EXPENDITURE ON: b) Charitable Activities Direct Charitable Costs Staff Costs 9 Commended Workers VEC Fellowship Events(Note: 2021: refunds) Youth Ministry Professional Services Ministry Expenses Outreach and Mission Grants Payable Social Care Support & Administration Administrative Expenses Utilities Insurance Depreciation Property & Equipment Building Works Governance Costs |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2023 2022 £ £ £ £ £ 38,353 10,133 2,180 50,666 46,565 - - - - 25,000 5,524 1,456 300 7,280 13,443 9,492 2,642 545 12,679 11,561 53,369 14,231 3,025 70,625 96,569 - - - - - - - - - - 15,571 - - 15,571 12,848 15,571 - - 15,571 12,848 1,756 - - 1,756 567 1,756 - - 1,756 567 70,461 - - 70,461 68,504 - 15,360 - 15,360 14,315 184 - - 184 77 897 - - 897 345 877 - - 877 874 5,410 - - 5,410 3,843 - 6,311 - 6,311 5,420 - - 2,802 2,802 1,573 - 400 - 400 - 2,976 - - 2,976 3,714 9,006 - - 9,006 7,644 1,385 - - 1,385 1,324 257 - - 257 - 6,973 - - 6,973 14,765 - - - - 471 1,070 - - 1,070 990 99,496 22,071 2,802 124,369 123,859 |
|---|---|
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VINE EVANGELICAL CHURCH (SEVENOAKS)
(A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
5. ANALYSIS OF FUNDS - CURRENT PERIOD
| CURRENT PERIOD | ||
|---|---|---|
| Balance Balance 01-Jan-23 Income Expenditure Transfers 31-Dec-23 £ £ £ £ £ |
||
| UNRESTRICTED FUNDS | 67,218 70,696 (99,496) (7,979) 30,439 |
|
| DESIGNATED FUNDS | ||
| Emergency Maintenance Fund | 25,000 - - - 25,000 |
|
| Other Mission Fund | (139) 14,231 (22,071) 7,979 - |
|
| Future Ministry Support Fund | 60,000 - - - 60,000 |
|
| 84,861 14,231 (22,071) 7,979 85,000 |
||
| RESTRICTED FUNDS | ||
| Hardship Fund | - 1,913 (1,652) - 261 |
|
| Mission Support | - 1,112 (1,150) - (38) |
|
| - 3,025 (2,802) - 223 |
||
| TOTALS | 152,079 87,952 (124,369) - 115,662 |
|
| 5. ANALYSIS OF FUNDS - PREVIOUS | PERIOD | PREVIOUS PERIOD |
| Balance Balance 01-Jan-22 Income Expenditure Transfers 31-Dec-22 £ £ £ £ £ |
||
| UNRESTRICTED FUNDS | 80,656 89,113 (102,551) - 67,218 |
|
| DESIGNATED FUNDS | ||
| Emergency Maintenance Fund | 25,000 - - - 25,000 |
|
| Other Mission Fund | 298 19,298 (19,735) - (139) |
|
| Future Ministry Support Fund | 60,000 - - - 60,000 |
|
| 85,298 19,298 (19,735) - 84,861 |
||
| RESTRICTED FUNDS | ||
| Hardship Fund | - 554 (554) - - |
|
| Mission Support | - 1,019 (1,019) - - |
|
| - 1,573 (1,573) - - |
||
| TOTALS | 165,954 109,984 (123,859) - 152,079 |
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VINE EVANGELICAL CHURCH (SEVENOAKS) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
6. CASH AT BANK AND IN HAND
| Unrestricted Fund £ Current Account 3,206 Deposit Account 8,934 Flagstone Account 100,408 112,548 7. DEBTORS AND PREPAYMENTS Unrestricted Funds £ Accrued Income: Gift Aid tax 3,088 Security Deposit - Staff Loan 300 3,388 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Unrestricted Fund £ Independent Examiners Fees 1,020 1,020 9. STAFF COSTS AND NUMBERS The charity operates a PAYE scheme, as detailed below: Gross Salaries Employer's National Insurance Costs Employer's Pension Contributions Employer's Allowance Other Staff Costs (Rent and Rates as part of remuneration package) Employees were engaged in the following activities: Activities in furtherance of organisation's objects |
Restricted Total Total Fund 31-Dec-23 31-Dec-22 £ £ £ 160 3,366 3,941 - 8,934 141,687 - 100,408 - 160 112,708 145,628 Restricted Total Total Funds 31-Dec-23 31-Dec-22 £ £ £ 63 3,151 2,991 - - 3,600 - 300 850 63 3,451 7,441 Restricted Total Total Fund 31-Dec-23 31-Dec-22 £ £ £ - 1,020 990 - 1,020 990 2023 2022 £ £ 64,736 39,036 6,423 3,046 3,325 3,009 (6,423) (3,046) 2,400 26,459 70,461 68,504 2023 2022 TOTAL TOTAL 1.5 1.5 |
|---|---|
No employees received emoluments in excess of £60,000.
The key management personnel of the charity are considered to be the Trustees. No Trustees received remuneration.
In the 2023 financial year the Church Pastor was provided with manse accommodation as a part of their remuneration package and in accordance with a formal tenancy agreement. As the landlord, the Church paid the rent, council tax, water and sewerage charges totalling £2,400 relating to the Manse in 2023 (2022: £26,459). The manse accommodation agreement was terminated in February 2023 and the rental deposit returned to the charity.
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VINE EVANGELICAL CHURCH (SEVENOAKS) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
10. DIRECTORS AND OTHER RELATED PARTIES
One director is also a director of Sevenoaks Christian Counselling Service, to whom the church made donations during the year totalling £2,916 (2022: £2,845). This is also included in Outreach & Mission in Note 4.
A second director and his spouse are employees (but not directors) of ReachAcross (UK), to whom the church made donations during the year totalling £7,680 (2022: £6,960) which is included in Commended Workers in Note 4.
Other than this, no payments were made to directors or any persons connected with them during this financial period. No material transaction took place between the organisation and a director or any person connected with them.
During the year, directors and related persons made donations to the charity totalling £21,229, of which £3,615 was given for specific projects (2022: £18,132). There were no conditions attached to these donations.
11. RISK ASSESSMENT
The directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
12. RESERVES POLICY
The directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds unnecessarily.
13. PUBLIC BENEFIT
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the report of the directors. The directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
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VINE EVANGELICAL CHURCH (SEVENOAKS)
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
I report to the charity trustees on my examination of the accounts of Vine Evangelical Church (Sevenoaks) for the year ended 31 December 2023.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity’s trustees (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
-
the accounts do not accord with such records; or
• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I 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.
J Irvinesmith FCIE
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
Date:……………………………………………….23 July 2024
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