MEDWAY VINEYARD CHURCH
(A CHARITABLE INCORPORATED ORGANISATION)
ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st January 2022
CHARITY REGISTRATION NUMBER: 1135029
MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
CONTENTS
Page 2 Legal and Administrative Information Pages 3 to 6 Report of the Trustees Page 7 Independent Examiner’s Report Page 8 Receipts and Payments Account Page 9 Statement of Assets and Liabilities Pages 10 to 12 Notes to the Accounts
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
LEGAL AND ADMINISTRATIVE INFORMATION
PREVIOUS NAMES
Bromley Vineyard Hope Vineyard Church Croydon Limited Medway Vineyard Church Limited
CHARITY NUMBER 1135029 START OF FINANCIAL YEAR 1[st] February 2021 END OF FINANCIAL YEAR 31st January 2022 TRUSTEES WHO SERVED DURING THE Aoife Obatre YEAR Derek Bluer Andrew Millar (Chair and Secretary) Mark Howard (resigned 14[th] December 2021) REGISTERED ADDRESS 15 Thames Avenue Rainham Kent ME8 9BN
DATE OF INCORPORATION 16[th] January 2010, converted to a CIO on 2[nd] March 2021 GOVERNING DOCUMENT Constitution adopted on 2[nd] March 2021 BANKERS CAF Bank Ltd 25 Kings Hill West Malling Kent ME19 4JQ INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship Services [UKET] Limited 1 Lambs Passage London EC1Y 8AB
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st January 2022
The trustees are pleased to present their annual report and accounts of the charity for the year ending 31st January 2022.
Nature of the company
Medway Vineyard Church Limited was incorporated on the 16[th] January 2010 as a charitable company limited by guarantee as defined by the Companies Act 2006 (company registration number 7127431). Medway Vineyard Church Limited was also registered as a charity on 18th March 2010 (charity number 1135029). On 2[nd] March 2021, the charity converted to a Charitable Incorporated Organisation with the name Medway Vineyard Church. It is therefore now only accountable to the Charity Commission and is required to comply with charity legislations. The company’s financial year is February to January.
Governance and Organisational Structure
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. The day to day running of the church is led by Andrew and Sharon Millar who are the Senior Pastors, and Andrew is also a trustee. They along with volunteers implement the objectives and execute the administration of the charity.
Connected Organisations
Medway Vineyard Church is connected to the charity Vineyard Churches UK and Ireland (VCUKI) which was formed with the purpose of joining together churches that hold common values and practices. It gives oversight to the pastors of Vineyard churches and facilitates church planting. It helps, serves and strengthens the churches by leading, training, resourcing, administrating and providing pastoral support to Senior Pastors. Medway Vineyard Church uses the name under license from VCUKI.
Appointment of Trustees
Trustees are appointed from candidates who are generally from within the Vineyard movement and considered on the basis of their skills, experience and sympathy with the aims of Medway Vineyard Church. New trustees will be appointed by the existing trustees, and trustees attend periodic training days in order to keep them up to date.
Trustee Indemnity Insurance
The charity does not have indemnity insurance to protect it from loss arising from neglect or default of its trustees or agents or to indemnify the trustees or officers against the consequences of any neglect or default on their part.
Objects of the Charity
The objectives of the charity as stated in the constitution are:
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A) To advance the Christian faith and the planting of other Vineyard churches; B) To further Christian education;
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C) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provisions of counselling and training in life skills;
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D) To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities.
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st January 2022 (continued)
Summary of the charity's main activities and achievements
The objects of the charity are captured by the church’s vision to ‘Bring Hope, Healing and Freedom to Medway through the love of Jesus and by the power of the Holy Spirit’. In spite of the continued challenges this last year has presented, the church has grown once again and a few new families have joined, as well as people coming to faith and beginning their journey. The church employs two people, a Pastor (Sharon Millar) and an Administrator.
In fulfilling these objectives, the church holds Christian services, children’s and youth activities, provides charity locally across Medway. The church provides hardship relief both financially and through the giving of time, service and items to the local foodbank (Trussell Trust). During this year the church has continued to support two local primary schools in a deprived area through the provision of food for breakfasts. This is aimed at children who wouldn’t otherwise be provided with a breakfast at home and has served up to 50 children. The church’s school uniform ministry has grown significantly in demand and reputation, having been award a finalist place at the Pride in Medway Awards. This has a significant impact on the church’s finances but remains manageable, but this year were awarded funding following a successful bid (£10k), plus other donations and most recent the provision of approx. £50k of shoes from Russell and Bromley.
The following two sections seek to look back over the activities of the past year and then forward to what is planned and hoped for in the coming year.
Looking back:
2021 saw the continued impact of the government’s response to Covid-19 across the church. During the first half of 2021, various forms of lockdown continued and the church remain online for Sunday services and small groups. However, Wonderfully Made continued to operate as the need remained, particularly with schools opening and closing at various points throughout the year. Midway through 2021, the rules were relaxed slightly, enabling the church to gather once more, but outdoors. And so the church met and worshipped in a local open space, which created an exciting new dynamic to our worship. As the schools returned at the end of the summer, it became clear that the church needed to find a new building as the owners of the Jasper Centre had plans to use their building once again on a Sunday morning. And so after a few weeks meeting at the Jasper Centre, the church moved to Bradfields Academy in Walderslade. Whilst generally reluctant to use school premises for gathered settings, services in Bradfields Academy have been surprisingly well received by the church. In fact, since the Christmas service in 2021, numbers have steadily grown and new people are attending each week. Most importantly, many of the new people have no previous experience of church and we have seen people coming to faith on a weekly basis across the church, both on Sunday mornings and through people in the church reaching out to friends and family. This is an exciting phase for the whole church, and is understood to be happening across Medway and anecdotally across the country as reported by other Vineyard Pastors.
The church restarted small groups in person, but maintains an online group for those who would rather not gather in homes or are unable to. The church currently run the following small groups:
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Three location-based traditional Vineyard Small Groups
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Online Small Group
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Strategic Prayer Meeting
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Intercessory Prayer Group
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Blokes’ Breakfast Group
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st January 2022 (continued)
Summary of the charity's main activities and achievements (continued)
The church continues to run the Wonderfully Made uniform ministry, which has gone from strength to strength. Up to 1000 children have been blessed by the provision of a free school uniform, which is an excellent result, but also highlights the level of poverty in Medway. With the return of schools following the lifting of some Covid-19 restrictions, the workload increased as expected. However, the financial burden has been offset this year with a successful funding bid for £10,000 plus a £500 donation to the uniform shop for the church’s account. Most recently, Russell and Bromley (shoe company) decided to stop selling children’s footwear and decided to donate their entire stock across the country to worthy charities. They chose Homestart in Chatham for the Medway area. Homestart are a close partner of Wonderfully Made and so approached the team proposing to split the shoes between us. Each area could bid for a maximum of 2000 pairs of shoes and so Homestart took the full amount, but are only able to utilise 500 pairs. This meant Wonderfully Made took receipt of 1500 pairs of (high end) children’s shoes. The price of these shoes in retail ranged between £25-£100 and so a low end estimate of value was £50,000.
Following on from last year’s initiative, the church used our contacts within social services to run a love Christmas project, buying food vouchers and gifts for some of the most needy families we have connected with through Wonderfully Made. The whole church was involved in the purchase of gifts and this acted as a wonderful way of mobilizing people after such a long time apart. A few of the families were Afghan refugees and we received several letters of thanks after the gifts had been given out. On top of this, the church, once again, provided Krispy Kreme doughnuts for the staff and prisoners at Rochester prison for Christmas.
Looking Forward:
The church has seen numerical growth since the majority of restrictions were lifted and the excitement of new people coming to know Jesus is an encouragement to all. It seems that God is on the move and Medway Vineyard is well placed to be part of whatever happens. We expect to continue to grow both numerically and in depth over the next 12 months and on top of this, a new Hub is in the planning for the whole of Medway. This will be Hope Haven Hub and with the support of a charity called Graceway, Medway Vineyard has a leading role in the delivery of this hub, although there is no financial or legal impact anticipated at this stage. It may be that the Wonderfully Made budget is significantly reduced as a result of the hub, which should free up funds for other areas of the church’s development. The hub will be a one stop shop to support Medway Council in reducing poverty and need across the region. It will be an overtly Christian entity and the only impact anticipated for Medway Vineyard is the use of volunteer time to support the various functions. This will provide exciting opportunities for people to get involved in wider projects and bless the local community.
The church remains committed to serving Jesus in the Medway Towns and will look to His guidance and direction in the coming year.
Financial Review
The charity had a surplus during the year of £2,465 (2020/21: deficit of £15,747, restated due to the change to receipts and payments accounting method). Giving to the charity has increased during the year, partly due to increased levels of donations from individuals, and also due to the receipt of two grants to the Wonderfully Made initiative totalling £12,411.
At the end of the year the charity had reserves of £42,660 (31[st] January 2021: £40,195, restated due to the change to receipts and payments accounting method), of which £3,000 was in a designated fund for future property requirements and the remaining in general unrestricted funds which can be used for any purpose.
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st January 2022 (continued)
Reserves Policy
The trustees 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 trustees 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 trustees will endeavour not to set aside funds unnecessarily.
As such, the trustees have set a minimum level of unrestricted reserves of £9,000, which will ensure that at least three months of the charity’s core activities could continue during a period of unforeseen difficulty.
This policy is reviewed regularly, at least annually, by the trustees.
Risk Management
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
Public Benefit
The charity acknowledges its requirements to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit.
In planning the activities of Medway Vineyard Church the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. The trustees believe that this report provides suitable evidence of the public benefit being provided.
Responsibilities of trustees
Charity law requires us as trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
Andrew Millar
Date: 19[th] October 2022
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MEDWAY VINEYARD CHURCH
I report to the charity trustees on my examination of the accounts of Medway Vineyard Church (“the charity”) for the year ended 31 January 2022 on pages 8 to 12 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable 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 matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records.
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.
Sarah Crispin ACA
19[th] October 2022
Stewardship 1 Lambs Passage London EC1Y 8AB
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31st January 2022
| Note INCOME RECEIPTS Donations Gift aid receipts Other grants Investments TOTAL RECEIPTS PAYMENTS Payments in relation to charitable activities undertaken directly 2 Grants paid in relation to charitable activities undertaken by others Purchase of fixed assets TOTAL PAYMENTS Net of receipts /(payments) before transfers Transfers between funds NET MOVEMENT IN FUNDS 3 Cash funds as at last year end (restated) CASH FUNDS AT THIS YEAR END |
Unrestricted Funds Restricted Funds TOTAL 2021/22 TOTAL 2020/21 (restated) £ £ £ £ 42,117 - 42,117 36,124 12,824 - 12,824 6,446 - 12,411 12,411 - - - - 1 |
|---|---|
| 54,941 12,411 67,352 42,571 |
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| 45,175 17,640 62,815 56,004 360 - 360 1,810 1,712 - 1,712 504 |
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| 47,247 17,640 64,887 58,318 |
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| 7,694 (5,229) 2,465 (15,747) (5,229) 5,229 - - |
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| 2,465 - 2,465 (15,747) 40,195 - 40,195 55,942 42,660 - 42,660 40,195 |
Prior year amounts have been restated from those previously reported under accruals accounting basis to receipts and payments basis. See note 5 for reconciliation of this restatement.
The notes on pages 10 to 12 form part of these accounts.
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
STATEMENT OF ASSETS AND LIABILITIES AS AT 31st January 2022
| A Cash funds Cash at bank with immediate access B Other monetary assets Gift aid due to the charity C Liabilities Falling due within one year Fees for Independent Examination Accrued expenses D Assets retained for charity’s own use Land and buildings – church office Music and PA equipment Computers and IT Furniture |
Unrestricted Funds Restricted Funds £ £ 42,660 - 303 - 720 - 1,670 - |
Total 31 Jan 2022 Total 31 Jan 2021 £ £ 42,660 40,195 303 228 720 600 1,670 1,018 2,390 1,618 Cost Current value £ £ 7,541 4,730 1,320 698 1,217 913 776 174 10,854 6,515 |
|---|---|---|
| 2,390 - Fund to which asset belongs General General General General |
Current values have been estimated by the trustees by depreciating the assets on a reducing balance method.
F Guarantees and secured debts
The charity has not given any guarantees and has not provided its assets as security for any liabilities
The accounts were approved by the trustees and signed on their behalf
By: Andrew Millar Date: 19[th] October 2022
The notes on pages 10 to 12 form part of these accounts.
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st January 2022
1. ACCOUNTING POLICIES
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
In the previous year, the charity presented accounts prepared on the accruals basis using the Charities SORP. However, now that the charity is a charitable incorporated organisation, it has taken advantage of the option to prepare its accounts on a receipts and payments basis and the results reported previously have been restated; further information is giving in note 5 below.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
2. PAYMENTS IN RELATION TO CHARITABLE ACTIVITIES UNDERTAKEN
| Advertising and promotion Bank charges 31:8 (CCPAS) Fees and Subscriptions Gifts Smallgroups and outreach Hardship relief Independent Examination fees Insurance Miscellaneous Pastoral items Refreshments Rent Rochester Prison Project Staff Costs School breakfasts School Uniform Ministry Stationary Telephone Training and conferences Travel Young people’s work |
Unrestricted Funds Restricted Funds TOTAL 2021/22 TOTAL 2020/21 (restated) £ £ £ £ 522 - 522 510 97 - 97 70 154 - 154 167 2,139 - 2,139 4,350 2,112 - 2,112 1,516 598 - 598 172 1,600 - 1,600 3,102 720 - 720 570 263 - 263 - 335 - 335 885 1,164 - 1,164 707 953 - 953 241 1,243 - 1,243 900 680 - 680 451 25,643 - 25,643 24,882 674 - 674 249 - 17,640 17,640 14,862 397 - 397 14 450 - 450 540 2,460 - 2,460 560 1,673 - 1,673 999 1,298 - 1,298 257 45,175 17,640 62,815 56,004 |
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st January 2022 (continued)
3. MOVEMENTS IN FUNDS
| General Fund Designated Fund Restricted Fund – School Uniforms Total Funds |
Balance at 31 Jan 2021 (restated) Income Expenditure Transfers Balance at 31 Jan 2022 £ £ £ £ £ 37,795 54,941 (47,247) (5,829) 39,660 2,400 - - 600 3,000 |
|---|---|
| 40,195 54,941 (47,247) (5,229) 42,660 - 12,411 (17,640) 5,229 - 40,195 67,352 (64,887) - 42,660 |
There was one restricted fund this year. The School Uniforms Project, known as Wonderfully Made, is designed to provide school uniforms to those that might struggle to afford one otherwise. Any shortfall in this fund during the year is made up from general funds. There were no restricted funds held by the charity at the end of the financial year.
The designated fund is amounts set aside by the trustees for possible future building requirements, and are held as cash balances at the balance sheet date.
See note 5 for reconciliation of opening reserves to those previously reported.
4. TRUSTEEES’ REMUNERATION AND TRANSACTIONS WITH RELATED PARTIES
Mrs S Millar is a related party to Mr A Millar, and received remuneration of £19,372 (2020/21: £18,900) in respect of her work in the running of the church, as permitted by the governing document. She is also considered to be Key Management for the Charity.
Mr A Millar and Mrs S Millar received travel expenses between them of £1,376 (2020/21: £976) during the year, as permitted by the governing document. All other expenses paid to them were reimbursement of specific costs incurred.
5. RECONCILATION WITH PREVIOUSLY REPORTED FUNDS
As explained in note 1 'Accounting Policies', in the previous year the charity prepared its accounts using the accruals basis. In the current year the charity's gross income was less than £250,000 and the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been restated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows:
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MEDWAY VINEYARD CHURCH (A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st January 2022 (continued)
5. RECONCILATION WITH PREVIOUSLY REPORTED FUNDS (continued)
| Reconciliation of reserves Previously reported reserves Adjustment arising from use of receipts and payments basis: Exclusion of previously included fixed assets Exclusion of previously included debtors Exclusion of previously included creditors Restated reserves Reconciliation of results Previously reported results Adjustment arising from use of receipts and payments basis: Previously capitalised expenditure, less depreciation, now expensed Excluded movements in debtors resulting in the recognition of more income Excluded movements in creditors resulting in the recognition of less expenditure Restated results |
31 Jan 2021 31 Jan 2020 £ £ 45,183 61,271 (6,378) (6,833) (228) (2,362) 1,618 3,866 40,195 55,942 2020/21 £ (16,089) 454 2,135 (2,248) (15,747) |
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