## Gateway Vineyard Christian Fellowship Norwich
Report and Accounts Year ended 31 March 2021
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **COMPANY INFORMATION**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **Trustees**
Paul Cracknell Judy Day (appointed 17 September 2020) Angela Greaves Nicola Adlam Craig Deal John Squires (resigned 9 June 2020) Andrew Wiltshire (appointed 18 June 2020)
## **Governing Document**
Memorandum and Articles of Association dated dated 23 February 2010, amended by a special resolution on 7 March 2017.
**Company Registration Number**
07165537
**Charity Registration Number** 1135206
**Registered Office &** Gateway Vineyard Norwich **principal address** Trowse Sports Hall The Street, Trowse Norwich NR14 8SP
## **Independent Examiner**
Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB
## **Bankers**
CAF Bank Limited 25 Kings Hill Avenue West Malling Kent ME19 4JQ
|**Contents**|**Page**|
|---|---|
|Company Information|1|
|Trustees' Annual Report|2-7|
|Independent Examiner's Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Accounts|11-16|
|Detailed Statement of Financial Activities with Comparatives|17|
Page 1
## **Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2021**
The trustees present their report and accounts for the year ended 31[st] March 2021
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.
## **Structure, Governance and Management**
## **Nature of the Governing Document and constitution of the charity**
Gateway Vineyard Christian Fellowship (GVCF) is a Charitable Limited Company. The governing document of the charity is made up of the Articles of Association and Memorandum of Association and in its affiliation to the Association of Vineyard Churches UKI (UK and Ireland).
## **Membership of a wider network**
Gateway Vineyard Christian Fellowship is a Christian Church. It is a member of the Association of Vineyard Churches (Vineyard Churches UK and Ireland) from whom it receives pastoral oversight and training. More locally it is part of Vineyard Churches UK: East Anglia area.
## **Relationships with other groups, charities and individuals**
GVCF is a member of the Network Norwich group of local Christian Churches and organisations. GVCF is a part of the Fusion network which aims to support students during their university years. We are also part of the local New Wine Network. Locally we are part of Transforming Norwich. We have a partnership also with Hope into Action and Kidsmatter.
## **Objectives and Activities of the Charity**
A summary of the objects of the charity as set out in its governing document is:
- The advancement of the Christian faith including missionary activities in the UK and overseas and also including but not limited to the planting of new churches and organisation of new congregations.
- The relief of the poor and needy.
- The relief of the sick and elderly.
- To promote and fulfil other such charitable objects beneficial to the community as the trustees may decide from time to time.
The charity’s aims including the change or differences it seeks to make through its activities are as follows:
The aim of Gateway Vineyard Christian Fellowship is to extend the Kingdom of God by inviting people into a relationship with Jesus Christ through its activities.
We aim through our Sunday meetings, mid-week small groups, training events and other activities to bring adults, young people and children into a greater spiritual, intellectual and moral awareness and to advance the practical application of Christianity.
We seek both to mobilise the people of God and to express the love of God to those within and outside our congregation through all of our church activities.
Page 2
## **Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2021 continued**
We seek to express the love of God especially through our food and clothing provision by relieving poverty and hardship through direct giving of food to those accessing Growkids, those referred to us by professional organisations and through “The Pantry”. Other charitable help may also be offered more directly where a need is ascertained and the resources are available.
We expect to see people’s lives changed for the better as they experience God’s help in their daily lives and the companionship and practical help of others in our supportive groups and gatherings.
We expect people to be better equipped in life skills though our training and education; to see marriages and parenting skills strengthened amongst all those who we encounter both within and outside the church fellowship.
We expect beneficial change in the lives of those both within and outside our congregation who receive practical or monetary help or gifts of food and clothing, and in the lives of those who receive help from gifts made to overseas aid and overseas mission.
## **Summary of main activities of the charity in relation to its objects**
The main activities that have been organised this year to further the objects of the charity have been focussed on the gathering and empowering of people coming to the church in person or online and through spiritual nurture, encouraging connection and community, education and training to enable us to live out the Christian life both for their benefit and the wider public benefit of others in Norwich, Beccles, the UK and overseas. In response to covid we focused on continuing to support people and maintain activities online and through covid secure practice.
Regular leaders’ meetings, Hub leaders training, worship team development and Gateway Journey Courses for those new to the church leaders were also scheduled throughout the year to enable our leaders to become more skilled in pastoral care and oversight; to be equipped in leadership and ways to connect during the pandemic; and to be better informed about the life of the church. Our training opportunities are one of the ways by which we seek to fulfil our educational objectives as a church. Daily Fuel provided a regular devotional time and connection point on week days.
## i. Sunday Mornings
In 2020/2021 the Sunday teams have been created around the Sunday stream, Planet Kids TV (later renamed Planet Kids Goes Zoom) and events. These teams enable GVCF to connect together online in such a way that those who are in the church and especially our visitors from the wider community find the experience beneficial. During this year services were online and face-to-face on occasions e.g., Christmas in person. There were 3 Christmas services in person and also online.
## ii. Children & Family Events
Our children’s’ programme online took the form of ‘Planet Kids TV’ which was on YouTube each Sunday and included teaching, games, worship and connection through zoom groups for different ages. In January we changed Planet Kids TV to Planet Kids Goes Zoom and started a more interactive form of Planet Kids. We also did events at Halloween, Christmas and Easter.
## iii. Compassion
At Christmas we provided 140 hampers for individuals and families identified by Growkids, the Pantry and Leeway. Hampers also went to NHS staff. We ran a Christmas toy shop so families visiting Growkids could choose a toy to give to their children at Christmas. We provided free clothing and equipment to 150 families (with children 0-12yrs) through our Growkids project. Food was then provided to these families and others self-referring as part of the Pantry Project until August 2020 when we paused the Pantry to review our next steps after the initial pandemic crisis. We supported 3 men through our Hope into Action House. We ran a Kids Matter parenting course online to support parents who are harder to reach.
Page 3
## **Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2021 continued**
## iv. Life Groups
Life groups are small relational groups that during this period met predominantly via zoom on a weekly basis. Our Life Groups provide one of the key structures of the church which enable pastoral care to be delegated to a growing number of Life Group Leaders. Life groups have been a primary place for connection and community during the pandemic. By 31st March 2021 there were 25 such groups with over 300 people engaged. New groups started in this period such as 6 meet groups (groups of 6 outdoors groups), new sports groups such as Netball and Express groups (groups meeting online for an hour). Alpha online was well attended. Groups are categorised as community groups, life stage groups, activity groups or courses.
## v. The Place Drop In Centre
At the Place drop in centre we welcome people of all ages to a range of activities which promote connection, community, reducing isolation, gaining skills and life groups. The use of the Place has been dramatically reduced during this period due to the Pandemic. We were able to relaunch the Baby café to support new parents, run connection groups in the garden and some other one-off events.
## vii. Community Events
Our 1000 Hours project evolved into 1000 Acts. People in the church gave time in acts of kindness to the local community. Many people engaged in a wide range of acts of kindness and volunteer time.
## viii. Beccles Site
We have 2 life groups in the Beccles community. Hampers were given to local identified families as part of Light Up Christmas. We had an outdoor Christmas service. People in the Beccles Community have participated with Gateway Vineyard Online.
## **Summary of the achievements of the charity during the year**
GVCF numerical reach has been hard to measure in the year 2020/2021 as many activities have been online. Online viewing has been higher than pre covid in the room attendance figures. Life group engagement has increased. We have supported more people in the local community through Growkids, Light Up Christmas and the Pantry. Moving online has helped more people regularly access services. More people attended and watched our Christmas services than previously.
## **The Charity’s grant making policies**
GVCF has a general policy agreed by the trustees that 10% of the churches income should be expended on our support for Compassion Ministries, Church planting, Overseas Mission and other mission work outside the immediate benefit of the church including a 5% gift to Vineyard Churches UK and Ireland each year.
Food, clothing and equipment is donated from the congregation to Trowse offices collection point and stored ready to be given away.
## **The contribution of volunteers**
Volunteers serve in all areas of the church’s life. GVCF depends on its volunteers for its work and ministry and in this reporting year over 80 individual volunteers were working on teams on Sundays, mid week compassion ministries, small groups and in other ways.
## **Employment of disabled persons**
GVCF is committed to helping the employment of disabled people. We have no such staff employed at present.
Page 4
## **Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2021 continued**
## **Financial Review**
During the year income increased by £134,750 to £380,766 and expenditure fell by £26,422 to £219,241. As a result the surplus for the year is £161,525 (2020: £353) and net assets increased by £161,525 to £245,735. Net assets includes cash of £236,356, of which £162,546 is unrestricted.
This year's income includes government grants totalling £65,018 received to help mitigate the impact of Covid-19. The charity's supporters also gave very generously and giving to general funds, the Compassion fund and the Building fund all increased markedly. Conversely, expenditure fell as the charity had to curtail some of its activities during the pandemic.
## **Policy on reserves**
The trustees have agreed to maintain a reserve (defined as being unrestricted net current assets) of approximately £50,000. This is justified by the need to maintain operating procedures following any unexpected or sudden drop in funding whilst not building up inappropriate reserves which could bring the church in disrepute. It was increased so we can relaunch well after covid when income maybe significantly reduced. This level of reserves is regularly reviewed by the trustees.
At the year-end the church held reserves of £166,588. Funds in excess of required reserves are allocated to a “Building Fund”, which although currently only a fraction of the amount needed to secure a suitable building, over time the fund will be increased.
## **Principle Funding Sources and how expenditure in the year under review has supported the key objectives of the charity**
The church relies upon the gifts of those who attend for its income. Our expenditure during the year has been £219,241. We have continued to maintain our infrastructure to administer, develop and facilitate the key objectives outlined above during this year. There has been increased investment in compassion. The investment policy and objectives, including the extent (if any) to which some environmental or ethical considerations are taken into account
The trustees seek to invest funds into savings accounts which are secure, easily accessible and give a good rate of interest whilst not compromising our Christian Faith. The trustees are advised on this by our Finance Manager.
## **Transactions and Financial position**
The trustees are satisfied that the charities assets are available and adequate to fulfil its obligations. The financial statements follow this report.
## **Plans for Future Periods**
As a Christian Church the aim of Gateway Vineyard Christian Fellowship is to extend the Kingdom of God by inviting people into a relationship with Jesus Christ through its activities. We are hoping to relaunch in person services as soon as we are safely able to do so.
We want to maintain current staffing to enable a relaunch of Sundays and the rebuilding of teams.
We want to increase the number of leaders and groups. This means we must train more life group leaders and release new groups that are online and in person.
We will continue to actively encourage and equip members to get involved in new ways and rebuild teams for gatherings in person.
We want to relaunch our Beccles site and explore other multiplication opportunities.
Page 5
## **Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2021 continued**
We want to continue to increase our impact and make a difference through the development of our compassion projects.
We want to increase the leadership capacity of the church to take forward these plans.
We will continue to look at future venue possibilities to help facilitate growth and resource these plans well.
We want to continue to develop new and innovative ways of engaging with people who have questions about life and spirituality.
## **Description of trustee’s activity in 2020/21**
The trustees met 5 times during this reporting year. On each occasion the finances of the Trust were reviewed and discussed as well as other GVCF business. One of these meetings was a governance review.
The trustees have sought to review and revise polices. There are currently 6 serving trustees in total.
The trustees keep an updated Risk Log.
## **Statement of public benefit**
The trustees have taken due note of the guidance on ‘Public Benefit and the Advancement of religion’ given by the Charity Commissioners in February 2008 and in subsequent legislation.
The trustees are satisfied that in the reporting of its activities in this Annual Report, GVCF, in its moral, ethical and spiritual teaching and also in its events and activities and as a Christian Church, together with its doctrines and beliefs, provides a real and substantial benefit to whole local community.
In addition to this, all the meetings and events at GVCF are open to any and all members of the public regardless of race, wealth, gender, age, sexual orientation, disability or religious or denominational affiliation.
All ministries of the church, as described above, are designed to be of benefit to the whole community and no exceptions are made in the provision of the churches services to members of the general public only providing that the legal obligations of the church are fully met and there is no risk of breaching the GVCF risk assessments, child protection or other policies designed to specifically protect the congregation and those it serves, from harm. The assessment of whether this is the case lies with the Senior Pastor or in his absence the next most senior member of the pastoral staff.
## **Statement as to disclosure of information to examiners**
The trustees state that in so far as each of the trustees are aware at the time this report was approved:
- There is no relevant financial information of which the examiners are unaware, and
- The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant financial information and establish that the examiners are aware of that information.
## **Statement of trustees’ responsibilities**
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 6
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Page 7
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021 on pages 9 to 17 following, which have been prepared on the basis of the accounting policies set out on pages 11 and 12.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors 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 of the Company are not required to be audited 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**
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.
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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB
Date:
Page 8
## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Other trading activities
Investments
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
5
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
12
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
12|Unrestricted
Funds
£
313,106
1,838
43
35
315,022
189,271
189,271
125,751
(3,438)
122,313
49,612
171,925|Restricted
Funds
£
65,744
-
-
-
65,744
29,970
29,970
35,774
3,438
39,212
34,598
73,810|Total
Funds
2021
£
378,851
1,838
43
35
380,766
219,241
219,241
161,525
-
161,525
84,210
245,735|Total
Funds
2020
£
228,129
6,808
10,797
282|
|---|---|---|---|---|
|||||246,016|
|||||245,663|
|||||245,663|
||||||
|||||353
-|
|||||353
83,857|
|||||84,210|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on pages 11 to 17 form part of these accounts.
Page 9
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## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **1 Statutory Information**
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements 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) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered how Covid-19 migh affect projections.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes recoverable gift aid, which is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. For the most part it comprises income from church run events and conferences.
Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity. It includes income from the rental of the sports hall.
c) Expenditure Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
The cost of raising funds is not significant and has not been separately disclosed.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
## d) Fund accounting
Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 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.
Page 11
## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **2 Accounting Policies continued**
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
## Equipment
## 33% on a reducing balance basis
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Leased assets
Leases which do not transfer substantially all the risks and rewards of ownership to the charity are classified as operating leases. Operating lease payments are recognised as an expense on a straight-line basis over the lease term (unless another systematic basis is more representative of use).
## g) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## h) Taxation
The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## i) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
j) Critical accounting estimates and areas of judgement The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
## **3 Donations and legacies**
|**ations and legacies**|||
|---|---|---|
|Donations of cash and similar
Gift aid recoverable
Government grants:
Business and other COVID support grants
Job Retention Scheme grants
**me from charitable activities**
Activities and events
Sales of resources and other income|2021
£
263,232
50,601
58,431
6,587
378,851
2021
£
1,838
-
1,838|2020
£
193,154
34,975
-
-|
|||228,129|
|||2020
£
6,513
295|
|||6,808|
## **4 Income from charitable activities**
Page 12
## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **5 Charitable expenditure**
|**a**
**Costs incurred directly on specific activities**
Employment costs
Evangelism and community projects
Catering
Events and conferences
Other ministry expenses
Youth and children
Worship
Communications
Rent and rates
Other property costs
Equipment - small purchases
Compassion ministry: help for those facing hardship
Gifts and grants payable (note 5c)
**b**
**Costs incurred on support & administration**
Governance costs
Independent examiner's fee for preparing and examining the accounts
Office costs
Licences
Depreciation of tangible fixed assets
Other professional fees
Insurance
**Total expenditure**|2021
£
138,023
5,363
833
2,473
1,631
535
15
2,475
684
9,991
5,546
17,868
16,100
201,537
2,220
6,049
749
2,629
4,290
1,769
17,704
219,241|2020
£
123,252
20,439
13,347
7,790
5,169
2,947
1,515
4,620
20,084
8,561
5,285
2,722
15,503|
|---|---|---|
|||231,235|
|||1,772
5,462
1,020
1,443
3,145
1,586|
|||14,428|
|||245,663|
In addition to the fee payable for preparing and examining the accounts, the charity paid £1,588 (2020: £937) to Stewardship for payroll bureau services, consultancy services and other employment related resources.
## **c Grants payable**
|Grants for mission
The comparatives for the previous year are as follows:
Grants for mission
The charity's principal grants to institutions comprised:
Vineyard Churches UK
Overseas Missionary Fellowship
Grants to institutions for less than £1,000 each|Institutions
£
14,870
Institutions
£
13,393|Individuals
£
1,230
Individuals
£
2,110
2021
£
13,200
1,240
430
14,870|2021
£
16,100|
|---|---|---|---|
||||2020
£
15,503|
||||2020
£
11,773
1,140
480|
||||13,393|
Page 13
## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **6 Analysis of staff costs, the cost of key management personnel and trustee remuneration**
|**ysis of staff costs, the cost of key management personnel and trustee remuneration**|||
|---|---|---|
|Gross wages and salaries
Social security
Pension costs
Other employment benefits|2021
£
123,435
3,876
7,859
2,853
138,023|2020
£
109,938
4,190
6,999
2,124|
|||123,252|
The average monthly number of employees, including both full time and part time employees, during the year was 9.1 (2020: 7.6). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the wife of one of the trustees, who is named below. Total employment benefits payable to key management for the year were as follows:
|Employer
Wages &
pension
salaries
contributions
Trustees:
Craig Deal
41,937
2,936
Key management connected to trustees:
Hannah Deal
20,128
1,409|2021
£
44,872
21,537|
|---|---|
||66,409|
The following amounts were payable in the previous year:
|following amounts were payable in the previous year:||
|---|---|
|Employer
Wages &
pension
salaries
contributions
Trustees:
Craig Deal
40,417
2,829
Key management connected to trustees:
Hannah Deal
19,398
1,358|2020
£
43,246
20,756|
||64,002|
Craig and Hannah Deal served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.
## **7 Tangible fixed assets**
|**Tangible fixed assets**|||
|---|---|---|
|Cost
At 1 April 2020
Additions
At 31 March 2021
Accumulated depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020|Fixtures,
fittings and
equipment
£
41,206
5,037
46,243
38,277
2,629
40,906
5,337
2,929|Total
2021
£
41,206
5,037|
|||46,243|
|||38,277
2,629|
|||40,906|
|||5,337|
|||2,929|
Page 14
## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **8 Debtors**
|**ors**|||
|---|---|---|
|Tax recoverable
Other debtors
Prepayments and accrued income
**h at Bank and in Hand**
Cash at bank with immediate access
**itors: liabilities falling due within one year**
Other creditors
Accruals|2021
£
8,280
1,087
-
9,367
2021
£
236,356
2021
£
1,505
3,820
5,325|2020
£
33,581
4,296
749|
|||38,626|
|||2020
£
51,954|
|||2020
£
5,747
3,552|
|||9,299|
## **9 Cash at Bank and in Hand**
## **10 Creditors: liabilities falling due within one year**
**11 Pension commitments** During the year employer’s pension contributions totalling £7,859 (2020: £6,999) were payable to defined contribution personal pension schemes. At the year end pension contributionts totalling £685 (2020: £580) were owed.
## **12 Funds**
During the year the movements in the charity's funds were as follows:
|_Restricted Funds_
Building fund
Compassion
Grow kids
The Place
Overseas mission
1,000 hours
Church Worker fund
Area Leaders
Kipton Sings
_Unrestricted Funds_
_Aggregate of funds_|Opening
balance
2021
£
27,939
-
-
-
-
-
6,659
-
-
34,598
49,612
84,210|Incoming
resources
2021
£
43,724
20,028
16
1,526
450
-
-
-
-
65,744
315,022
380,766|Outgoing
resources
2021
£
(840)
(18,072)
(121)
(3,232)
(1,045)
-
(6,659)
-
-
(29,970)
(189,271)
(219,241)|Transfers
in the year
2021
£
-
1,032
105
1,706
595
-
-
-
3,438
(3,438)
-|Closing
balance
2021
£
70,823
2,987
-
-
-
-
-
-
-|
|---|---|---|---|---|---|
||||||73,810
171,925|
||||||245,735|
The charity transferred £3,438 from unrestricted funds to restricted funds so that no restricted funds were in deficit at the year-end.
Page 15
## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **12 Funds continued**
In the previous year the movements in the charity's funds were as follows:
|_Restricted Funds_
Building fund
Compassion
Grow kids
The Place
Overseas mission
1,000 hours
Church Worker fund
Area Leaders
Kipton Sings
_Unrestricted Funds_
_Aggregate of funds_|Opening
balance
2020
£
26,689
-
965
-
1,904
-
-
-
-
29,558
54,299
83,857|Incoming
resources
2020
£
1,250
634
156
1,511
565
232
9,486
2,550
297
16,681
229,336
246,017|Outgoing
resources
2020
£
-
(2,150)
(1,121)
(8,840)
(2,752)
(2,319)
(2,826)
(3,107)
(632)
(23,746)
(221,917)
(245,663)|Transfers
in the year
2020
£
-
1,516
-
7,329
283
2,087
-
557
335
12,106
(12,106)
-|Closing
balance
2020
£
27,939
-
-
-
-
-
6,659
-
-|
|---|---|---|---|---|---|
||||||34,598
49,612|
||||||84,210|
The charity's restricted funds comprise:
- a) The **Building fund** was created from donations received for the future purchase, development or refurbishment of buildings owned or used by the church.
- b) The **Compassion** fund was created from donations received to help those in need.
- c) The **Grow kids** fund was created from donations received to help charity's work with children.
- d) **The Place** fund was created from donations received to help support ministry in the community from a small shopfront.
- e) The **Overseas Mission** fund was created from donations to help support overseas mission.
- f) The **1,000 hours** fund was created from donations received to help support acts of kindness, particularly during Lent. g) The **Church Worker** fund was created from donations received to help fund the employment of a youth and young adult pastor.
- h) The **Area Leaders** fund was created from grants received to help support the charity's work with other Vineyard churches. i) The **Kipton Sings** fund was created from donations received to help support a community choir.
## **13 Operating lease commitments**
The charity has an operating lease for a building that it uses as a community hub. The minimum amount payable (until the next break clause and ignoring the potential effect of future rent reviews) in respect of this lease is as follows:
|
clause and ignoring the potential effect of future rent reviews) in respect of this lease is as follows:|||
|---|---|---|
|Within one year
Between one and five years
Payments falling due:|2021
£
6,600
6,600
13,200|2020
£
6,600
13,200|
|||19,800|
The landlord waived their entitlement to rent for the period when the hub was closed due to Covid-19 and the charity was charged £3,300 (2020: £6,600) for its operating lease.
## **14 Transactions with related parties**
During the year the charity received donations totalling £71,466 (2020: £36,683) from related parties (which includes trustees, other key management and anyone closely connected to them).
Except for the reimbursement of expenses incurred when acting as agent for the charity, or incurred when undertaking employment duties, no expenses (2020: £nil) were paid to (or for) the trustees.
Except as disclosed in note 6 'Analysis of staff costs', there have been no other transactions with related parties during the year.
## **15 Members**
Each member of the company commits to contribute if the charity is wound up an amount of £1.
Page 16
## **GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Other trading activities
Investments
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
5
**Total Expenditure**
**Net income/(expenditure)**
**Transfers between funds**
12
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
12||Unrestricted
Funds
2021
£
313,106
1,838
43
35
315,022
189,271
189,271
125,751
(3,438)
122,313
49,612
171,925|Restricted
Funds
2021
£
65,744
-
-
-
65,744
29,970
29,970
35,774
3,438
39,212
34,598
73,810|Total
Funds
2021
£
378,851
1,838
43
35
380,766
219,241
219,241
161,525
-
161,525
84,210
245,735|||Unrestricted
Funds
2020
£
214,735
3,522
10,797
282
229,336
221,917
221,917
7,419
(12,106)
(4,687)
54,299
49,612|Restricted
Funds
2020
£
13,394
3,286
-
-
16,680
23,746
23,746
(7,066)
12,106
5,040
29,558
34,598|Total
Funds
2020
£
228,129
6,808
10,797
282
246,016
245,663
245,663
353
-
353
83,857
84,210|
|---|---|---|---|---|---|---|---|---|---|
Page 17