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2022-03-31-accounts

Gateway Vineyard Christian Fellowship Norwich

Report and Accounts Year ended 31 March 2022

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2022

Trustees

Paul Cracknell (resigned 31 March 2022) Judy Day Angela Greaves Nicola Adlam Craig Deal Andrew Wiltshire

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 2-8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12-17
Detailed Statement of Financial Activities with Comparatives 18

Page 1

Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2022

The trustees present their report and accounts for the year ended 31[st] March 2022

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 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 2022 continued

We seek to express the love of God especially through our food and clothing provision by relieving poverty and hardship to those accessing Growkids through self access and those referred to us by professional organisations. 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 in person gatherings.

Regular leaders’ meetings, Hub leaders training, worship team development and Gateway Journey Courses for those new to the church and for 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 2021/2022 the Sunday teams have been created around the Sunday stream and the Sunday teams needed to relaunch Sunday services from September 2021 including worship, production, Planet Kids, welcome and youth. These teams enable GVCF to connect together in person and online in such a way that those who are in the church and especially our visitors from the wider community find the experience beneficial.

ii. Children & Family Events

Our children’s’ programme online was in the form of Planet Kids Goes Zoom until August 2021. June to August 2021 we started monthly in person family services. In September 2021 we regathered at Norwich High School for Girls school each Sunday and Planet Kids started again weekly in person. Monthly there was a family service.

iii. Compassion

At Christmas we provided hampers for individuals and families identified by Growkids, Gateway nominated people and Leeway. We ran a Christmas toy shop so families visiting Growkids could choose a toy to give to their children at Christmas. Through our Light Up Christmas Projects we were able to distribute over £15,000 worth of food, clothes, hampers, vouchers and toys. We provided free clothing and equipment to many families (with children 0-12yrs) through our Growkids project. Food was then provided to these families when needed in crisis with support given to access longer term support. We supported 3 men through our Hope into Action House. We continued support for Kids Matter parents who had participated in our Kidsmatter course.

Page 3

Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2022 continued

iv. Life Groups

Life groups are small relational groups that during this period met either via zoom on a weekly basis or in person. Our Life Groups provide one of the key structures of the church which enable pastoral care to be delegated to Life Group Leaders. Life groups have been a primary place for connection and community during the pandemic. In the Spring term 2022 there were 21 such groups. New equip groups and one off sessions started in this period. 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 run the Baby café to support new parents, run connection groups in the garden and some other one-off events. The venue is being used for pastoral meetings, community lunches and community building.

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 during lent. We had 2 connect weekends with multiple opportunities to meet people and build community around different activities. We organised a church outside event with activities for all ages.

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. People in the Beccles Community have participated with Gateway Vineyard Online and supported the relaunch of Sundays at the school.

Summary of the achievements of the charity during the year

GVCF numerical reach has been hard to measure in the year 2021/2022 as many activities have been online. Online viewing has continued alongside the relaunch of in person services. Online average viewing 80-120 and in person 150-175 people during this period. Children, youth, student and family connection times took place regularly. Life group engagement has continued to be an important part of church life. We have supported more people in the local community through Growkids and Light Up Christmas. Continuing online has helped more people regularly access services. After exploring the launch of a new site at Meadow Way Chapel we agreed to make plans for the launch of a new Gateway site in the Summer of 2022.

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 100 individual volunteers were working on teams on Sundays, mid week compassion ministries, small groups and in other ways.

Page 4

Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2022 continued

Employment of disabled persons

GVCF is committed to helping the employment of disabled people. We have no such staff employed at present.

Financial Review

During the year income was £312,045 (2021: £380,765) and expenditure was £275,869 (2021: £219,241). As a result surplus for the year was £36,176 and net assets increased by £36,176 to £281,911. Net assets includes cash of £256,864, of which £179,270 is unrestricted.

In the previous year the charity received some particularly large donations (which also helped increase gift aid income) and the charity also received more in the way of grant income from the government to help mitigate the impact of the pandemic.

This year the charity received significant donations of e-vouchers, clothing, toys and other items for the charity’s Compassion projects. Because these donations were significant this year, an estimate of the value of these donations has been included for the first time in these accounts. Over half of the donations received were distributed to beneficiaries during the year and this year’s expenditure includes first time expenditure of just over £29,000 in respect of the items distributed.

There have been some changes to staffing over the past two years and some modest increases in rates of pay; as a result this year’s expenditure on staff increased by just over £12,000. As pandemic restrictions eased, the charity could begin meeting in person again and expenditure in most other areas of church life have increased.

Policy on reserves

The trustees have agreed to maintain a reserve (defined as being unrestricted net current assets) of no less than £80,000, which equates to about 3 month’s worth of budgeted expenditure for the coming year. These reserves would help ensure that the charity could continue to operate smoothly should income fall, or expenditure increase, unexpectedly.

At the year-end the church held a reserve of £178,685. Whilst the trustees are mindful that the charity’s income could be affected adversely by recent increases in the cost of living and that some costs will be incurred to establish Meadow Way Chapel as a site, the key reason for holding high reserves is for the future strategic development of the charity. A “Building Fund” bank account is maintained which holds £177,048 (£70,837 of which is restricted) for this purpose.

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 £275,869. 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.

Page 5

Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2022 continued

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.

Significant events since the year end

Following the adoption of Meadow Way Chapel as a new site, the trustees are pleased to announce that the Chapel has now formally completed the transfer of its net assets to the charity. There is some further information about this in the accounts in note 16 ‘Events since the year end’.

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 establish and grow Vineyard communities in 2 locations in Norwich and relaunch in Beccles.

We want to increase leadership training and development and rebuild teams to enable us to effectively operate as a multi- site church and take our plans forward.

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 want to invest in community building and courses that support people in specific areas of life ie bereavement, parenting and money management.

We want to continue to increase our impact and make a difference through the development of our compassion projects. Specifically we want to increase our Growkids provision to more than one location, with more drop in services available. As part of this we want to resource a staff post to oversee this development.

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 2021/22

The trustees met 5 times during this reporting year. On each occasion the finances of the charity 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. One trustee resigned at the year end and there are currently 5 serving trustees.

The trustees keep an updated Risk Log.

Page 6

Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2022 continued

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 the 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 church’s 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:

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).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

Page 7

Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2022 continued

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:

Andrew Witshire

Andrew Witshire, Trustee.

Date: 6 December 2022

Page 8

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 2022 on pages 10 to 18 following, which have been prepared on the basis of the accounting policies set out on pages 12 and 13.

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

Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 6 December 2022

Page 9

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

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
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 Unrestricted
Funds
£
244,483
3,159
3,375
166
251,183
234,991
234,991
16,192
(3,802)
12,390
171,925
184,315		 Restricted
Funds
£
60,848
-
-
14
60,862
40,878
40,878
19,984
3,802
23,786
73,810
97,596		 Total
Funds
2022
£
305,331
3,159
3,375
180
312,045
275,869
275,869
36,176
-
36,176
245,735
281,911		 Total
Funds
2021
£
378,851
1,838
43
35
380,765
219,241
219,241
161,525
-
161,525
84,210
245,735

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 12 to 18 form part of these accounts.

Page 10

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2022

Note
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Stock
8
Debtors
9
Cash at bank and in hand
10
CREDITORS: Amounts falling
due within one year
11
Net current assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
13
Unrestricted Funds
Restricted Funds		 Unrestricted
General
Funds
£
5,630
-
12,167
179,270
191,437
12,752
178,685
184,315
184,315
-
184,315		 Restricted
Funds
£
-
20,003
-
77,594
97,596
-
97,596
97,596
-
97,596
97,596		 Total
Funds
2022
£
5,630
20,003
12,167
256,864
289,034
12,752
276,281
281,911
184,315
97,596
281,911		 Unrestricted
General
Funds
£
5,337
-
9,367
162,546
171,913
5,325
166,588
171,925
171,925
-
171,925		 Restricted
Funds
£
-
-
-
73,810
73,810
-
73,810
73,810
-
73,810
73,810		 Total
Funds
2021
£
5,337
-
9,367
236,356
245,723
5,325
240,398
245,735
171,925
73,810
245,735

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The trustees (who are the charitable company's directors for the purposes of company law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

Andrew Witshire

Andrew Wiltshire

Date 6 December 2022

Company number: 07165537

Charity number: 1135206

The notes on pages 12 to 18 form part of these accounts.

Page 11

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

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.

b) Income

Income from donations and legacies includes:

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 events and conferences run by the charity.

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.

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.

Page 12

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

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
Donations in kind
Government grants:
Business and other COVID support grants
County council grant to support the charity's work with young families
Job Retention Scheme grants		 2022
£
203,796
34,286
44,750
20,000
2,500
-
305,331		 2021
£
263,232
50,601
-
58,431
-
6,587
378,851

Donations in kind comprises:

(a) donations of clothing, toys and other items with an estimated value of £34,100 given fo the charity's Growkids initiative. These items were given away free of charge to help those with babies and with children up to the age of 12.

4 Income from charitable activities

me from charitable activities
Activities and events 2022
£
3,159
3,159		 2021
£
1,838
1,838

Page 13

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

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:
Money spent on helping those facing hardship
Distribution of donated items (see note 3)
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		 2022
£
150,351
9,356
4,449
9,220
2,470
3,706
470
2,667
9,664
8,880
4,836
5,745
29,010
14,960
255,783
2,376
3,673
1,162
2,773
7,957
2,145
20,086
275,869		 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

In addition to the fee payable for preparing and examining the accounts, the charity paid £1,298 (2021: £1,588) to Stewardship for payroll bureau and consultancy services.

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
£
12,680
Institutions
£
14,870		 Individuals
£
2,280
Individuals
£
1,230
2022
£
11,000
1,140
540
12,680		 2022
£
14,960
2021
£
16,100
2021
£
13,200
1,240
430
14,870

Page 14

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

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		 2022
£
135,482
5,035
6,809
3,025
150,351		 2021
£
123,435
3,876
7,859
2,853
138,023

The average monthly number of employees, including both full time and part time employees, during the year was 9.8 (2021: 9.1). 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
42,775
2,994
Key management connected to trustees:
Hannah Deal
22,507
1,576
following amounts were payable in the previous year:
Employer
Wages &
pension
salaries
contributions
Trustees:
Craig Deal
41,937
2,936
Key management connected to trustees:
Hannah Deal
20,128
1,409		 2022
£
45,769
24,083
69,852
2021
£
44,872
21,537
66,409

The following amounts were payable in the previous year:

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 2021
Additions
At 31 March 2022
Accumulated depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Fixtures,
fittings and
equipment
£
46,243
3,066
49,309
40,906
2,773
43,679
5,630
5,337		 Total
2022
£
46,243
3,066
49,309
40,906
2,773
43,679
5,630
5,337

Page 15

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

8 Stock

Donated clothing, toys and other items held for distribution to beneficiaries
Food vouchers held for distribution to beneficiaries
9
Debtors
Tax recoverable
Other debtors
Prepayments and accrued income
10
Cash at Bank and in Hand
Cash at bank with immediate access
11
Creditors: liabilities falling due within one year
Other creditors
Accruals
Grant obligations		 2022
£
15,740
4,263
20,003
2022
£
8,111
1,339
2,717
12,167
2022
£
256,864
2022
£
8,036
3,916
800
12,752		 2021
£
-
-
-
2021
£
8,280
1,087
-
9,367
2021
£
236,356
2021
£
1,505
3,820
-
5,325

12 Pension commitments

During the year employer’s pension contributions totalling £6,809 (2021: £7,859) were payable to defined contribution personal pension schemes. At the year end pension contributionts totalling £938 (2021: £685) were owed.

13 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
Church worker
Unrestricted Funds
Aggregate of funds		 Opening
balance
2022
£
70,823
2,987
-
-
-
-
73,810
171,925
245,735		 Incoming
resources
2022
£
14
21,925
36,600
413
660
1,250
60,862
251,183
312,045		 Outgoing
resources
2022
£
-
(18,913)
(19,542)
(413)
(760)
(1,250)
(40,878)
(234,991)
(275,869)		 Transfers
in the year
2022
£
-
3,702
-
-
100
-
3,802
(3,802)
-		 Closing
balance
2022
£
70,837
9,701
17,058
-
-
-
97,596
184,315
281,911

The charity transferred £3,802 from unrestricted funds to restricted funds so that no restricted funds were in deficit at the year-end.

Page 16

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

13 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
Church Worker fund
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

14 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:

Within one year
Between one and five years
Payments falling due:		 2022
£
6,600
-
6,600		 2021
£
6,600
6,600
13,200

During the year the charity was charged £6,600 (2021: £3,300) for its operating lease. In the previous year the landlord waived their entitlement to rent for the period when the hub was closed due to Covid-19.

15 Transactions with related parties

During the year the charity received donations totalling £35,329 (2021: £71,466) 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 (2021: £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.

16 Events since the year end

Since the year end Meadow Way Chapel (whose registered name is Hellesdon Christian Fellowship with charity number 1144925) has completed the transfer of its assets, liabilities and activities to the charity. The assets transferred included (a) a freehold building, which in the Chapel's accounts had a carrying value of £625,000, and (b) cash of just over £97,000, of which £21,385 is restricted as follows: 

  - The employee loan fund of £20,000 will be used by Gateway Vineyard, Norwich to support employee housing via loans to employees.

  - The music and PA fund of £450 will be used by Gateway Vineyard, Norwich for music and/or PA equipment at the Meadow Way site.

Each member of the company commits to contribute if the charity is wound up an amount of £1.

Page 17

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 MARCH 2022

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
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 Unrestricted
Funds
2022
£
244,483
3,159
3,375
166
251,183
234,991
234,991
16,192
(3,802)
12,390
171,925
184,315		 Restricted
Funds
2022
£
60,848
-
-
14
60,862
40,878
40,878
19,984
3,802
23,786
73,810
97,596		 Total
Funds
2022
£
305,331
3,159
3,375
180
312,045
275,869
275,869
36,176
-
36,176
245,735
281,911		 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

Page 18