## 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 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 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:
- 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).
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:
- Select suitable accounting policies and apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are responsible and prudent
- State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts
- Prepare the financial statements on ‘a going concern basis unless it is inappropriate to presume that the charity will continue in operation
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:
- (a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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.
- 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.
## 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:
- i) Recoverable gift aid. This 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.
- ii) Items donated for distribution to beneficiaries. These items are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items). When donated items are distributed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any items that have not been distributed are recognised as stock.
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.
- 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 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.
- (b) a grant for £10,000 given in the form of e-vouchers; these e-vouchers were given to those in need. (c) donations of items with an estimated value of £650 for Christmas hampers. Again these hampers were given away free of charge to those in need.
## **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|
- 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 grants and donations received to help those in need. It includes a donation of of e- vouchers and items given for Christmas hampers; these were given to those in need.
- c) The **Grow kids** fund was created from donations of money and donations of clothing toys and other items received to help charity's work with families with babies and young 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 **Church Worker** fund was created from donations received to help fund the employment of a youth worker
## **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.
- The baptism tank fund of approximately £935 will be used by Gateway Vineyard, Norwich for the purchase of a baptism tank.
- One of the Chapel's employees has also joined the staff team.
- **17 Members**
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