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2021-03-31-accounts

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ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH)

(Company Limited by Guarantee) CHARITY REGISTRATION No: 1140214 COMPANY REGISTRATION No: 07490294

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Independent Examiners Ltd : Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF

3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee)

CONTENTS

Page 2 Legal and Administrative Information

Pages 3 to 9 Directors’ Annual Report

Page 10 Statement of Financial Activities

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Page 11 Balance Sheet

Pages 12 to 22 Notes to the Financial Statements

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Page é' . 23 Independent Examiners Report to the Directors/Trustees

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3 Counties Vineyard (formerly known as Three Counties Church): The report of the Trustees (Directors of the charitable company) for the year ended 31 March 2021

Trustees’ annual report for the period from 1° April 2020 to 31%* March 2021

LEGAL AND ADMINISTRATIVE INFORMATION

Charity Name: 3 Counties Vineyard (formerly known as Three Counties Church) Other names Charity is known by: 3 Counties Church Registered Charity Number: 1140214 Registered Company Number: 7490294

Date of Formation: Incorporated 12 January 2011 Legal Status: Company Limited by Guarantee

Registered Office: 3 Counties Vineyard Haslemere Locality Office Lion Green Haslemere Surrey GU27 1LD Telephone number: 01428 653011

Names of the Trustees (who are the Directors of the charitable company) who have managed the charity between 1* April 2020 and 31° March 2021:

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|||||| |---|---|---|---|---| |ee| |Mr Richard|Durrant|i|Resigned|31/03/2021| |Mr Robert Haywood|ae|Appointed|06/07/2020|

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The trustees present their annual report and accounts of the year ended 31 March 2021 The board of trustees is satisfied with the performance of the charitable company during the year and the position at 31 March 2021.

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3 Counties Vineyard (formerly known as Three Counties Church): The report of the Trustees (Directors of the charitable company) for the year ended 31 March 2021

Names and addresses of advisors:

|TypeofAdviser|TypeofAdviser||Name
Address
s—“‘“S™SCC‘z
HSBC
110 High Street,
Godalming,
Surrey,
GU7 1DP||Name
Address
s—“‘“S™SCC‘z
HSBC
110 High Street,
Godalming,
Surrey,
GU7 1DP| |---|---|---|---| |Solicitor||Barlow Robbins|The Oriel, Sydenham Road, Guildford, Surrey,| ||||GUi 3SR| |Independent|Examiner|Independent|Unit 2 The Broadbridge Business Centre,| |||Examiners Ltd|Delling Lane,
Bosham,
West Sussex PO18 8NF| |Charity Advisors||Trust Advice|Unit 2, The Broadbridge Business Centre,| |Independent
Specialists|Safeguarding|Formerly AFVS
Thirtyone:eight|Delling Lane, Bosham, PO18 8NF
POBox133,Swanley,Kent,BR87UQ|

STRUCTURE, GOVERNANCE AND MANAGEMENT Legal Status: Company Limited by Guarantee Governing Document: Memorandum and Articles of Association Incorporated 12th January 2011. ‘Nature of the Governing Document and constitution of the charitable company The original charity “Declaration of Trust” for the Church, which was then known as the Haslemere Evangelical Church, was made on 1 October 1974,

The Declaration of Trust was subsequently updated by the Charity Commission Scheme sealed on 29 October 1991 and Constitution dated 24 September 1987.

There was a change to incorporated status as a Charitable Company with effect from 1 April 2011

The organisational structure and decision making processes are all in accordance with the Memorandum and Articles of Association with day to day activities of the Church in accordance with ‘The Way we Work’ dated 11" May 2011, as amended 31 August 2021, as amended 11" October 2021.

Trustee selection methods: As detailed in the Company Memorandum and Articles of Association

The organisational structure of the charitable company and how decisions are made:

The Church is led by a Church Leadership Team (who are the members of the charitable company) consisting of 6 people (as at 31%' March 2021), with David Wright undertaking the role of Team Leader since 1* July 2018. Some of the church Leadership Team are employed part-time by the Church (details of which are given in the table below). The Chair of trustees will become a member of the charitable organisation for the duration of their post as Chair and will attend the Company Members Annual general meeting and any other special meetings of the Members.

The Church attendees meet at the Hammer building for Sunday worship. A Wider Leadership Team (consisting 64 people as at 31 March 2021), responsible to the Church Leadership Team leads significant areas of work and ministry within the Church and the wider community.

Two or more church meetings, consisting of a Church Annual general meeting and Vision meetings (the latter usually held on a Sunday morning), attended by Leaders, trustees and regular Church attendees, are held each year and are usually preceded by Trustees’ meetings.

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3 Counties Vineyard

3 Counties Vineyard (formerly known as Three Counties Church): The report of the Trustees (Directors of the charitable company) for the year ended 31 March 2021

Names of the Leadership Team (who are the members of the charitable company) between 1* April 2020 and 31° March 2021:

Leadership Dates on the Employment title and dates if not
Team Role Leadership Team if for the whole year
not for the whole
ear, |
Rowena Wright Pastoral and Projects Leader from
08/03/2021
(6 month contract
Sarah Noble
Tara Congdon		 P
a		 PastoralandCommunity Director-
resigned 29/08/2020
Children, Youthand Families Director
Jack Robson
Trustees

The name of the Chief Executive Officer and other senior staff member(s) to whom day-to-day management of the charity was delegated by the trustees.

D Wright - Team Leader, Church Leadership Team from 1* July 2018 M Brown - Operations Manager from 2"9 April 2019

The major risks to which the charitable company is exposed and reviews and systems to mitigate risks

With the resignation of our long term Senior Pastor on 30" June 2018 the Leadership Team and Trustees adjusted existing staff roles and recruited additional staff to cover immediate needs (as set out below in ‘Details of significant activities’). Staffing requirements have been reviewed regularly with agreement now reached between the Trustees and the Leadership Team that the church will seek to recruit a full time Senior Leader to enhance/oversee the Leadership Team, this will relieve some pressure on current volunteers, It is anticipated that this post will be filled during 2021.

A continuous risk assessment process is carried out by the trustees and covers safeguarding, physical, legal and other envisaged threats.

OBJECTIVES AND ACTIVITIES

Objectives and Activities of the Charitable Company:

The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the charity’s aims and objectives, in planning future activities, and in setting the policies for the year.

Objects of the charity set out in the governing document:

Summary of the main activities undertaken for the public benefit in relation to these objects: The church‘s aims are to increase the awareness of the Christian faith throughout the Three Counties area through Church services, youth work and outreach at home and at work. The church also has several activities within the local community and has links overseas.

An explanation of the charity’s main objectives and strategies for their achievement. To increase the awareness and knowledge of the Christian faith in the Three Counties Area. Its main strategies lie in its Sunday services and its work through several Youth Groups covering from 18 years of age down to toddlers and community involvement.

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3 Counties Vineyard (formerly known as Three Counties Church): The report of the Trustees (Directors of the charitable company) for the year ended 31 March 2021

Details of significant activities (including its main programmes, projects or services provided) that contribute to the achievement of the stated objectives. The impact of Covid 19 on the following activities is reflected in a separate section which follows this one. Sunday services are held at the Hammer building. Haslemere Locality Office is used for administration.

Significant youth and children’s work uses Church premises, homes and public buildings. The Fusion Group, for those aged between 14 and 18 years, is led by youth leaders primarily from Three Counties Church but linked youth work continues between Three Counties Church and other local churches on a relational basis.

The Trustees have recruited a full time Youth Leader (start date 02/09/2020) to enable the current Youth programme to continue and develop and to build/re-establish connections and services offered to local secondary schools and within the wider community. A temporary, part time, fixed term post of Community Worker (start date 01/04/2019) was originally established to enhance the administration and community capabilities. With the Pastoral and Community Director leaving employment in August 2020 the decision was taken to make the part time Community Worker post permanent with this role focusing on the pastoral care provided both within the churchfrom membersand the widerof the community.Leadership Team,In the (operatingabsence ofon an aemployed voluntarySeniorbasis)Pastorthe Trusteesand, to approvedalleviate worka temporarypressures6 month appointment of a Pastoral and Projects Leader (starting 08/03/2021) and a consultancy work package (to a second individual) for the preparation of Sunday teaching and small group materials for January to March 2021. Many of the programmes, projects and services provided remain being run by volunteers.

The Church continues to provide a range of services to the Local Community (although some of these have been impacted by Covid 19 throughout the year) including:i) 3 Counties Money Advice — a free money and Benefits advice service, registered with the FCA through Frontline. ii) Playtime - a parent and toddlers group usually held in term time and serving parents and children in the community. iii) Saturday Wave — usually biweekly, providing free gardening and other practical support for the needy.

Currently there are 180 adults regularly connecting with the church and approximately 55 children/young people connecting with their age appropriate groups on Sunday mornings (with additional young people connecting to midweek groups) .

The Impact of Covid 19 on its main programmes, projects or services provided In March 2019 the UK was impacted by the Covid 19 pandemic, with the Government enforcing working from home where possible, banning public meetings and the temporary closure of church meetings and services. There followed throughout 2020/2021 a series of “Lockdowns” and/or restrictions on meeting together and the trustees can confirm that the Government guidelines issued on (https://www.gov.uk/coronavirus) for Places of worship and meeting together have been complied with throughout the pandemic. The Covid 19 pandemic has had a significant impact in 2020/21 on the way in which it fulfils its charitable aims and objectives but the trustees can confirm that any changes to church activities have been in line with the objectives of the church.

The restrictions imposed by Covid 19 has also presented challenges with the opportunities to provide services for the public benefit. Many of the main programmes, projects and services of the church have continued but are being delivered in a different way, as described below. At the start of 2020 the church invested in equipment (costing approximately £8000) to live stream the Sunday services to make them more accessible to those unable to attend in person. From the start of the first Lockdown the church was able to live stream the Sunday services and morning mediations on line via YouTube and Facebook. Meetings, children’s/ youth work and other programmes and services operated remotely where meeting in person was prohibited or where it was advisable, this changed throughout the year in line with the current Government guidelines. Support networks were set up for individuals who attend church and in the wider community, relying on remote communication where appropriate and where practical support was required there was strict adherence to the relevant social distancing rules. Safeguarding policy and procedures have been complied with throughout and if appropriate this has been adapted in accordance with advice form Thirtyone:eight (Independent safeguarding specialists). With this in mind the following activities have taken place throughout the year: (a) Weekly worship services on Sunday mornings and daily devotional meditations (the latter between 23/03/2020 — 27/07/2020) have been live streamed on a number of platforms. Where meeting together has been permitted attendance has been reduced to comply with social distancing and live streaming has continued throughout. (b) Twice weekly youth evening meetings focusing on fun, friendship, discipleship and worship has (c) Smallcontinuedgroups,remotelyoffering wheresupport,necessaryhave continuedand in personto meet,in socialeither distancingremotely“bubbles”or, where whenpermitted,permitted.at the church premises. (d) Healing meetings, offering prayer support to church attendees and those in the wider community have remained available, either remotely or in person where permitted.

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3 Counties Vineyard (formerly known as Three Counties Church): The report of the Trustees (Directors of the charitable company) for the year ended 31 March 2021

Additional Impacts of Covid 19 on its operations

Following government advice staff started to work from home from 18 March with one staff member reducing their hours by mutual agreement. Staff were able to adapt their working practices to enable remote working, with occasional access to the office, church buildings, individuals or organisations, in full compliance of the social distancing rules. Additional support has been put in place for staff, with weekly on line meetings and additional phone call support.

The Church were at the start of a recruitment process for two further members of staff (Youth Leader and Associate Leader). The timing of the recruitment of a Youth Leader was largely unaffected by the pandemic but the recruitment of a full time paid Associate Leader has been impacted. Current staffing roles have been adjusted or enhanced with temporary measures as described above to minimise the impact on the church’s growth and community work. :

The Trustees/Leaders structure has remained the same throughout the pandemic. Regular meetings between the Leaders have continued as before but moved to on line communication. Trustees meetings have continued on line, via zoom, with greater regularity as a result of the increase in issues to be discussed, Electronic meetings are permitted under section 42 of the Articles of Association. At an extraordinary meeting of the Trustees on 6 April 2020 the implications of the pandemic were discussed; it was unanimously agreed not to furlough any staff at that time as they were still able to fulfil their contractual obligations, albeit in a different way of working (that decision was kept under review throughout the year). Minutes of all Trustee meetings are kept. Access to key documentation and records is maintained, communication of financial and operational matters continue remotely with all the usual controls in place. Trustees have reviewed risks, operations and the financial position regularly and made adjustments as required.

Contribution made by Volunteers:

The Trustees are grateful for the many hours volunteers have given to assist with a variety of activities undertaken by Three Counties Church. Without this valuable contribution of time, energy and expertise we would not have been able to achieve so much. *

ACHIEVEMENTS AND PERFORMANCE

Factors relevant to the achievement of the charitable company’s objectives

The charitable company is financially dependent upon the support of its members and in particular regular worship offerings and gifts.

Summary of the main achievements of the charity during the year:

a. Weekly worship services on Sunday mornings at Hammer and/or online.

b. Encounters with Jesus, a midweek worship service in term time, currently available online.

c, Weekly youth evening meetings focusing on fun, friendship, discipleship and worship, either at Hammer and/or online.

d. A wide range of small groups meeting in Hammer and/or online on a weekly to monthly basis.

e. Healing Hour open to members of the public, meeting at Hammer and/or online.

f. Youth Worker liaison with a local school from October 2020 to facilitate youth mentoring from the end of April 2021.

g. Playtime — running an online parenting course for parents and carers of Playtime and the local community. h. Schools worker and team liaising with local Primary schools and providing recorded material for use in assemblies, and RE lessons.

i. Supporting Alpha, a course that helps people explore the Christian faith.

j. Supporting Recharge (a weekly drop-in session for parents/carers of children with any additional needs or challenges) and the food bank, working together with other local churches.

k. Monthly liaison with local Christian church leaders. |. The Wave - providing practical help to the local community, when Covid 19 restrictions allowed throughout the year.

m. 3 Counties Money Advice with 6 part time volunteer counsellors giving free advice to the public. This is in conjunction with Frontline Trust.

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3 Counties Vineyard (formerly known as Three Counties Church): The report of the Trustees (Directors of the charitable company) for the year ended 31 March 2021

n. Support to needy people and support organisations through special offerings and the Dorcas Fund. o. Prayer meetings throughout the year.

FINANCIAL REVIEW

Assets from the old Three Counties Church Charity (No 1010847) were transferred into the new Three Counties Church Incorporated Company Limited by Guarantee (No 7490294) and Charity (No 1140214) with effect from 1 April 2011

The Charitable Company’s grant making policies

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The Church makes specific grants to personnel and Christian organisations at home and overseas to a total of £18,981 in the year (2019/20: £20,162). In addition, £4,517 was given out to those in need through the Dorcas Fund (2019/20: £5,415). The Church provides debt and benefit advice through ‘3 Counties Money Advice’ the cost of providing the service this year was £3,712 (2019/20: £4,163). These payments amount to 13% of the total expenditure for the year.

Principle funding sources and how expenditure in the year under review has supported the key objectives of the charity. Principle funding sources are regular monthly gifts and weekly Sunday offerings. Additionally, considerable funding is achieved through Gift Aid. All the key objectives are budgeted for at the start of each year and all have been met or covered from our reserves

Policy on Investmenis

In accordance with the Articles of Association, and upon the sale of the Kings Road property, the trustees agreed to instruct a professional Investment Manager to invest £350,000 from the net proceeds of sale in a general Investment account for Charities. The investment consists of three pooled funds that provide a balanced portfolio with a medium to low risk profile for the medium term. There was a drop in the valuation as a result of Covid 19 but this has recovered over the year, providing a market value of £366,084 at 31% March 2021. This mediumterm investment is expected to provide capital growth equal to or surpassing inflation after deducting costs and it will allow for the drawdown of income if and when required.

Policy on reserves

The Trustees continue to deem that it is not necessary to maintain substantial free reserves. The Church is totally dependent upon the Lord and the support of its attendees. It is, therefore, considered prudent to maintain the General Fund balance at a level sufficient to meet day-to-day needs, supported by the ability to drawdown income from the investment funds if exceptionally required. Currently, the bank balance represents approximately four months expenditure, which the trustees consider may provide some headroom for targeted investment towards a church growth strategy. Cash balances are monitored closely on a monthly basis.

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Policy on Loans

The Trustees granted two small loans to individuals who regularly attend the church during the year. These loans were made in accordance with the Articles of Association for a purpose that fulfils the charity’s objects and with trustee approval. Appropriate records are kept of the loan agreement. One loan has been fully repaid.

Impact on Covid 19 on its finances

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The church started 2020 from a strong financial base. The trustees confirm that they consider the accounting policies remain adequate and that they have reviewed and are happy with the reserves policy. The church is dependent upon the gifts of its attendees. With the church meeting remotely for Sunday worship the weekly offerings have been affected; this has been counteracted by an increase of one off or regular gifts being given electronically as a result of publishing our bank details through live stream services and by ChurchSuite (the church database system). In spite of the uncertain financial climate gifts have remained fairly consistent this year with regular gifts and offerings falling slightly lower than 2019/2020 (although the stretch target set by the trustees for 2020/2021 has not been met). Excluding the gain on investments, the church has achieved a small surplus due partially to the reduced employment costs and a couple of substantial one off gifts. It is recognised that regular giving may also be reduced if donors themselves face financial hardship (through redundancy etc.), there has been little impact from this to date but the impact may be greater in following years.

There was a drop in the investment portfolio of the church at the start of .the pandemic but this has recovered and the pandemic is unlikely to have a significant impact in the medium term. The investment is not relied on to supplement income at present. The church is also holding good levels of cash, investments and property-backed reserves.

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‘ 3 Counties Vineyard (formerly known as Three Counties Church): The report of the Trustees (Directors of the charitable company) for the year ended 31 March 2021

Availability and adequacy of assets of each of the funds. The Trustees are satisfied that the company /charity’s assets are adequate to fulfil its obligations. Each fund's budget is reviewed on a monthly basis.

Transactions and Financial Position

The financial statements are set out on pages 12 to 24. The financial statements have been prepared implementing the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales and in accordance with the Financial Reporting Standard applicable in UK and Republic of Ireland FRS 102 (effective 1 January 2015). As stated in the Legal and Administrative Information section of this report, the trustees consider the financial performance by the charity during the year to have been satisfactory.

The Statement of Financial Activities for 2020/21 shows incoming resources for the year of a revenue nature of £296,946 and realised outgoing resources of £209,671 making a net surplus of £87,275 or net surplus of £20,009 if excluding gain on investments (2019/20: incoming resources £384,327, outgoing resources £305,811 making a net surplus of £78,516 or a net deficit of £10,174 if excluding loss on investments and excluding gain on sale of asset and associated costs of sale incurred).

The total reserves at the year-end stands at £721,985 (2019/20: £634,710).

Specific changes in fixed assets

Hammer building, which is used for Sunday worship and other group meetings, was revalued for insurance purposes on 29" January 2020 with a rebuild Insurance advice/valuation of £950,000. The value of £200,000 reflected in the financial statements represents the deemed cost as calculated by an independent surveyors’ report dated 2016,

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To facilitate live streaming of services it was necessary to purchase additional equipment and licences, the approximate cost of which was £8,000. In addition, a new sound mixing desk and keyboard for use in worship were required. Details are contained in the fixed asset register and/or the asset inventory.

With the move to remote working additional technical equipment was purchased, including laptops for 4 members of staff, these are itemised in the asset inventory.

FUTURE PLANS

Vineyard

From early 2020 the church started to consider becoming affiliated with the Vineyard UK network of churches, This has been discussed with the leadership Team, trustees and the wider leadership team in consultation with the whole church family. (In accordance with our governing structure), This process has been delayed as a result of Covid 19 but the consultation process will continue and it is anticipated that a decision will be made in 2021. . ?

Post balance sheet event

On the 3ist August 2021 a special resolution was passed to change the name of the charity from Three Counties Church to 3 Counties Vineyard. Companies House issued the company name change certificate on 11th October 2021 and the records have now been updated at Companies House and the Charity Commission.

National Lottery Funding The operations manager was advised in April 2021 that an application for National Lottery Funding for the Wave to purchase new equipment to assist with its gardening activities was approved. This grant is for £2480 and will be used within the 2021/2022 financial year.

Administration offices

Following completion of the sale of the Kings Road property in 2019 the Church was able to secure a 3 year lease of part of the building at Haslemere Locality Office from 4° September 2019 to enable relocation of their administration offices. There will need to be a review of the office requirements before the expiry of the lease on 3" September 2022.

Approved by the Board of Trustees on the Als Seekemy/2021 and signed on their behalf.

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Sign Name:
dD ‘—
ChaPhil i prmanTyl o fr Board~~)of Trustees .
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QUdn
David WrightLeader, Church Leadership Team
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3 Counties Vineyard (formerly known as Three Counties Church): The report of the Trustees (Directors of the charitable company) for the year ended 31 March 2021

Statement of Trustee Responsibilities

The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to

a) Select suitable accounting policies and then apply them consistently;

b) Make judgements and estimates that are reasonable and prudent; and

c) Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

d) State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities,

The Trustees are also responsible for the contents of the Trustees’ report, and the responsibility of the independent examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

These accounts have been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime.

I approve the attached statement of financial activities and balance sheet for the year ended 31 March 2021 and confirm that I have made available all information necessary for its preparation.

Approved by the Board of Trustees on the ISS. S9plitesc./ 2021 and signed on their behalf.

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Sign Name:

aePhilip onTaylor Chairman of the Board of Trustees

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3 COUNTIES VINEYARD

(FORMERLY KNOWN AS THREE COUNTIES CHURCH)

(Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

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. FOR THE YEAR ENDED 31ST MARCH 2021

Notes Unrestricted
Funds		 Designated
Funds		 Restricted
Funds		 TOTAL
2020/21		 TOTAL
2019/20
£ £ £ £ £
INCOME
Donations & Legacies 2a 196,394 19,032 6,137. 221,563 210,307
Investment Income 2b - 7,284 = 7,284 1,119
Charitable Activities 2c 776 - - 776 13,651
Other Income 2d 57 67,266 - 67,323 159,250
TOTAL INCOME 197,227 93,582 6,137 296,946 384,327
EXPENDITURE .
Cost of Charitable Activities 3a 176,166 25,922 5,873 207,961 304,100
Governance Costs 3b 1,710 - - 1,710 1a.
TOTAL EXPENDITURE 177,876 25,922 5,873 209,671 305,811
NET INCOME/ (EXPENDITURE) 19,351 67,660 264 87,275 78,516
Transfers Between Funds (13,378) 14,386 (1,008) - -
Gains and losses on revaluation of fixed - - - zt
ee		 -
assets for the charity's own use
Total Funds Brought Forward 286,181 346,189 2,340 634,710 556,194
TOTALFUNDSCARRIEDFORWARD 292,154 428,235 1,596 721,985 634,710

Movements on all reserves and all recognised gains and losses are shown above,

The notes on pages 12 to 22 form part of these financial statements.

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3 COUNTIES VINEYARD

(FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee) AS ATBALANCE31ST MARCH SHEET2021

Unrestricted
Designated
Restricted
Total		 Total
Funds
Funds
Funds
31-Mar-21		 31-Mar-20
Notes E
E
£
E		 £
Fixed Assets
Tangible Assets
Investments		 5
6		 201,605
4,601
:
206,206
202,140
2
364,726
-
364,726
292,951
i
YE
OREO)
CIOL
201,605
369,327
”
570,932
495,091
SS
EE
A
ee
ee
Current Assets
Cash at Bank and in Hand
Debtors & Prepayments
Total Current Assets		 7
8		 78,242
57,130
1,596
136,968
127,382
16,283
1,778
=
18,061
16,027
UGE
1 DZS
94,525
58,908
1,596
155,029
143,409
———se
8 UES
84S 409
Creditors: arnounts falling due
within one year		 9 3,976
-
-
3,976		 3,790
NETCURRENTASSETS 90,549
58,908
1,596
151,053		 139,619
TOTALASSETSless currentliabilities
Creditors: amounts falling due		 10 292,154
428,235
1,596
721,985
=
-
~
=		 634,710
“
in more than one year
NETASSETS		 reenet eeenengnclpci
292,154
428,235
1,596
721,985		 634,710
Funds
ofthe Charity:
General Funds
Designated Funds
Restricted Funds		 Li
12		 292,154
-
-
292,154
-
428,235
-
428,235
-
1,596
1,596		 286,181
346,189
2,340
TOTAL
FUNDS		 eee
292,154
428,235
1,596
721,985
634,710
oer
ereoe

Directors’ Responsibilities:

The charitable company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Directors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of ys e ctionar in question477 of thein accordanceCompanies wiAc t h 2006section("the476Act")of theandAct. membHow e ver,rs havein accordancenot requiredwiththese c tionompany145 toof obtainthe Charitiesan auditActfor2011,the the accounts have been examined by an Independent Examiner whose report appears on page 23.

The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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Approved by the Directors on the 20th September 2021

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Signed on their behalf by P Taylor
Chair of Trustees
P OTe bor
Printed Name: Mr P en)
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Signed on their behalf by D Wright
Church Leadership Team Leader
Deosagtk
Printed Name: Mr D Wright
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3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) , (Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

Basis of Preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The 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 (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The Directors consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Cash Flow Statement The company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement. Changes to previous accounts There have been no changes to the previous accounts.

Incoming Resources

Recognition of Incoming Resources These are included in the Statement of Financial Activities (SOFA) when: « the charity becomes entitled to the resources; « the trustees are virtually certain they will receive the resources; and « the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported grass in the SOFA.

Grants and Donations Grants and Donations are only included in the SOFA.when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts : Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. Donated Services and Facilities These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

12

3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2021

‘ || | | | i | | | | | | ; | | | :| | | | | : | | | |

  1. ACCOUNTING POLICIES (Continued)

Investment Income This is included in the accounts when receivable,

Investment Gains and Losses This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

Expenditure and Liabilities

Liability Recognition : Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Governance Costs Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters,

Grants with Performance Conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. Grants Payable without Performance Conditions These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

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Operating Rental Leases charges payable under operating leases are charged on a straight line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Legal Status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the Investmentsliabilitv in respect of the auarantee is limited to £1 ber member of the charity. Investmentsincluded at trustees'quoted onbesta estimaterecognisedof stockmarketexchangevalue. are valued at market value at the year end. Other investment assets are Fixed Assets T angiblehey are fixedvalued assetsat costforor, use byif gifted, the charityat the v a reluecapito t alisedhe charityif theyon canreceipt. be used for more than one year and cost at least £1,500.

There has been no change to the accounting policies (Valuation rules and methods of accounting) since last year,

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a reducing balance over their estimated useful lives. The rates applied per annum are as follows: Building Improvements 25% GeneralFurnitureEquipment & Fittings 25%25%

13

:

3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2021

2. INCOME

Unrestricted Designated Restricted TOTAL TOTAL
; Funds Funds Funds 2020/21 2019/20
£ £ £ £ £
a) Donations & Legacies
Regular Gifts
Gifts & Donations		 11,12 141,810
24,270		 -
19,032		 -
6;137		 141,810
49,439		 132,223
49,030
Gift Aid Tax Recovered 30,314 - - 30,314 29,054
196,394 19,032 6,137 221,563 210,307
b) Investment Income
Bank Interest ii “ 97 a 97 456
Dividends 11 - 7,187 - 7,187 663
ee
”		 ee
7,284		 eeee
-
7,284
1,119
c) Charitable Activities
Activities & Events 776 - - 776 10,145
Playtime Income - - - - 3,506
776 - - 776 13,651
d) Other Income
Development Fund:
Gain on investments		 11 - 67,266 - 67,266 >
Gain on sale of asset 20 - = - = 159,250
Training and Conferences Income 57 - - 57 -
57 67,266 - 67,323 159,250

14

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3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH)

(Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021

3. EXPENDITURE FOR THE YEAR ENDED 31ST MARCH 2021THE YEAR ENDED 31ST MARCH 2021YEAR ENDED 31ST MARCH 2021 FOR THE YEAR ENDED 31ST MARCH 2021THE YEAR ENDED 31ST MARCH 2021YEAR ENDED 31ST MARCH 2021ENDED 31ST MARCH 202131ST MARCH 2021 FOR THE YEAR ENDED 31ST MARCH 2021THE YEAR ENDED 31ST MARCH 2021YEAR ENDED 31ST MARCH 2021ENDED 31ST MARCH 202131ST MARCH 2021MARCH 20212021 FOR THE YEAR ENDED 31ST MARCH 2021THE YEAR ENDED 31ST MARCH 2021YEAR ENDED 31ST MARCH 2021ENDED 31ST MARCH 202131ST MARCH 2021MARCH 20212021 FOR THE YEAR ENDED 31ST MARCH 2021THE YEAR ENDED 31ST MARCH 2021YEAR ENDED 31ST MARCH 2021ENDED 31ST MARCH 202131ST MARCH 2021MARCH 20212021
Unrestricted
Funds		 Designated
Funds		 Restricted
Funds		 TOTAL
2020/21		 TOTAL
2019/20
Note £ £ £ £ £
a) Cost of Charitable Activities
Activities
&Events
Bank Charges
Catering Costs
Children's Costs
Church Life Expenses
Cleaning Costs
Communication Costs		 762
12
767
1,689
1,643
7,738
108		 -
.
=
-
-
-
-		 -
-
-
-
-
oo
-		 762
12
767
1,689
1,643
7,738
108		 6,280
12
2,254
1,732
546
6,825
716
Community Outreach 50 - - 50 294
Conference Costs
Debt Advice Costs
Depreciation Expenses
velopment Fund:		 11 1,941
-
1,903		 -
13,071
=		 -
-
-		 1,941
13,071
1,903		 1,729
11,025
714
InvestmentManagement Fees
Legal and Professional Fees
Loss on investments
DNACosts
Equipment Costs
Gifts& Donations
Healing Hours		 li
5
114,12		 -
-
-
-
9,084
11,380
-		 2,678
-
-
-
2,134
8,039
-		 -
~
-
-
2
5,861
-		 2,678
-
=
-
11,218
25,280
-		 5,979
18,828
51,733
698
969
38,294
100
Insurance Costs
ITSupport Costs
Lava Costs
License&Subscriptions
Ministry Expenses
Playtime Expenses
Premises Hire
Printing, Postage & Stationery
Repairs&Maintenance
Staff Costs
StaffCosts (under accrual)
Sundry Expenses
Tear Fund
Utility Costs
Visitors Expenses
YouthExpenses		 12
i5		 -
696
703
3,894
1,655
49
3,928
1,223
5,301
111,343
-
2,561
840
5,133
1,186
577
176,166		 .
-
-
-
-
-
~
-
-
~
-
-
-
-
>
-
~
25,922		 -
-
-
-
-
12
-
-
-
-
-
-
-
=
-
-
5,873		 : -
696
703
3,894
1,655
61
3,928
1,223
5,301
111,343
-
2,561
840
§,133
1,186
577
207,961		 3,269
944
1,733
1,680
-
2,294
6,788
2,852
4,334
115,843
1,380
4,157
840
4,997
876
3,385
304,100
b) Governance Costs
Legal & Professional Fees
Independent Examiner's Fee		 9 150
1,560		 -
<		 -
-		 150
1,560		 271
1,440
1,710
EeEeEeEeEeEe6E63——0———		 = -
1,710
1,711
eee

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iS

1

3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021

ee

4. DETAILS OF CERTAIN TYPES OF EXPENDITURE

4.DETAILSOFCERTAINTYPESOFEXPENDITURE
4. DETAILS OF CERTAIN TYPES OF EXPENDITURE 2020/21 2019/20
£ £E
Fees paid to the Independent Examiners - Independent Examination
Fees paid to the Independent Examiners ~ Other professional fees		 1,560
150		 1,440
271
5. TANGIBLE FIXED ASSETS
General Fund
General Fund		 General Fund General Fund Designated Fund
Land&
Building
Buildings
Improvement		 Furniture
& fittings		 Equipment
Costs		 Equipment
Costs		 Total
31-Mar-21
Hammer
Title No:
WSX237251
£
3		 £ £ £ £ ;
Cost/Valuation
01-Apr-20
200,000
175,958
Additions
=
-
Cost at
31-Mar-21
200,000
175,958		 15,295
-
15,295		 27,214
-
20214		 -
5,969
5,969		 418,467
5,969
424,436
Depreciation
01-Apr-20
-
174,435
Charge
-
380
Depreciation at
31-Mar-21
-
174,815		 15,295
-
15,295		 26,597
154
26,751		 -
1,369
1,369		 216,327
1,903
218,230
NetBookValue
31-Mar-21
200,000
1,143		 = 464 4,601 206,206
Net Book Value
31-Mar-20
200,000
1,523		 - 618 - 202,140
A surveyorwas contracted to provide a draft valuation report for the Hammer site in 2016. Although there was limited property
sale data for this type of property, the report suggested a base valuation in its current condition of £200,000. The rebuild
insurance advice for the property provided on 29th January 2020 was £950,000.
In this financial year the Trustees agreed that £11,218 expenditure on equipment, fixtures and fittings that fell below the
individual capitalisation threshold of £1,500 would be wholly written off in this financial period.
No other departures from the accounting policies were made.
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
3ist March 2021
: None
31st March 2020
: None		 .
6. INVESTMENTS
Cash
Unrestricted
Fund
£		 or cash equivalents
Designated
Restricted
Fund
Fund
£
£		 Total
31-Mar-21
£
Carrying (fair) value at beginning of period
-		 292,951 - 292,951
Add; additions to investments during period
-		 - - -
Less: disposals at carrying value
-
Add/(deduct): transfer in/(out) in the period
-
Add/(deduct): net gain/(loss) on revaluation
-
Carrying (fair) value at end of year
=		 4,509
67,266
364,726		 =
-
-
-		 -
4,509
67,266
364,726
As at 31st March 2021 the charity held the following in its investment portfolio:
Units
Units
Total Cost
Fund name
:
No,
Cost.
£
62,896.61
1.962
123,403
BMO MM Lifestyle
70,720.62
1.642
116,123
ISFL Sinfonia		 Market value
£
123,403
116,123
109,569.29
1.098
120,263
Cornelian Managed D
4,936
Cash		 120,263
4,936
364,726 364,726

16

3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee)

| : } | | |

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021

7. CASH AT BANK AND IN HAND

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted| |Fund|DesignatedFund|_|-|RestrictedFund|31-Mar-21Total|31-Mar-20Total| |£|£|£|£|£| |Current|Account|45,597|27,440|1,596|74,633|65,673| |CCLA/COIF Account|31,284|-|.°|31,284|31,201| |3CMA|Account|-|4,396|-|4,396|3,867| |Deposit|Accounts|-|25,294|-|25,294|25,280| |Cash|In|Hand|1,361|-|-|1,361|1,361| |__78,242SEeS57,130Ee——S—=«a, 596DEG,et—*36, IOG968|A127,382_127,382—| |8.|DEBTORS|AND|PREPAYMENTS| |Unrestricted|Designated|Restricted|Total|Total| |Fund|Fund|Fund|31-Mar-21|31-Mar-20| |£|£|E|£|£| |GiftLoans Aid Tax Recoverable|16,283-|L,778a|-|161|,|283778|16,027-| |16,283|1,778|-|18,061|16,027| |a|EEE EEO| |9.|CREDITORS ACCRUALS AND|DEFERRED|INCOME: AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR| |Unrestricted|Designated|Restricted|Total|Total| |Fund|.|Fund|Fund|31-Mar-21|31-Mar-20| |£|E|E|E|£| |HMRC|PAYE|and|NI|2,416|-|-|2,416|2,350| |Independent|Examiner's|Fee|1,560|-|-|1,560|1,440| |_apeee——C~™~™SCCC—Ce—~S™SsSsSS IG|OO| |EEEEE OOOO|Ee|

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10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long term tabilities during this or the previous financial period.

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\ 17

3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021

11. DESIGNATED FUNDS

CURRENT YEAR

Total
01-Apr-20		 Income Income
Expenditure
Expenditure
(Gain on
(Purchase of		 Transfers Total
31-Mar-21
£ £ Investments)
Fixed Assets)
£
£
£		 £ £
Development Fund
Dorcas Fund
3CMA Debt Advice		 340,987
40
4,094		 7,284
9,044
9,988		 67,266
6,285
5,969
-
5,497
-
=
13,071
~		 (5,000)
6,000
3,385		 404,252
9,587
4,396
Refurbishment Fund
Legal Reserve Fund		 1,068
-		 -
;
-		 -
1,069
-
-
-
-		 1
10,000		 ~
10,000
. TOTAL i
a
Rica
346,189
26,316
67,266
25,922
5,969
14,386
428,235
woOO
2020/21 Fund Transfers
The fund transfers represent:
Development Fund (5,000) transfer to designated Legal Reserve Fund
Dorcas Fund 6,000 £6,000 transfer from general fund re: monthly support
3CMA Debt Advice 3,060 £3,060 transfer from general fund for monthly support, plus £324.92 transfer from
general fund to cover shortfall in expenditure.
Legal Reserve Fund 10,000 transfer £5,000 from designated Development Fund (see above) £5,000 from general fun
PRIOR YEAR
Income Income
Expenditure
Expenditure		 Transfers
Total
01-Apr-19
£		 E (Gain on
(Loss on
sale of asset)
Investments)
£
£
£		 £: Total
31-Mar-20
£
Development Fund
Dorcas Fund
3CMA Debt Advice
Refurbishment Fund		 28,336
(307)
7,441
8,993		 1119
380
3,598
-		 159,250
30,985
51,733
-
5,415
-
-
11,025
-
7,925
-		 235,000
5,382
4,080
-		 340,987
40
4,094
1,068
TOTAL 44,463 5,097 159,250
55,350
51,733		 244,462 346,189
2019/20FundTransfers ;

The fund transfers represent: Development Fund 235,000 transfer from general fund for property sale Dorcas Fund 5,382 £5,000 transfer from general fund re: monthly support/£382 transfer from designated gifts (Refresh offering). 3CMA Debt Advice 4,080 transfer from general fund for monthly support

The Development Fund was established by the Leadership team to support future developments in the church - either buildings or personnel.

The Dorcas Fund was set up to provide support for various charitable activities, The amounts transferred from the general fund are set at 5% of the charity's regular gifts and offerings.

3CMA Debt Advice - 3CC has been running 3CMA debt advice for several years. We have now moved the office out of the church and so are looking for external funding for some of its costs. The fund was set up to clearly identify all 3CMA costs and income and be available to support funding applications. Prior to 2014, 3CMA was a part of Frontline Debt Management. Since 2014, Frontline divided all branches into Members and Partners and 3CMA became a Partner branch sponsored by 3CC.

Refurbishment Fund - A special gift fund, with gifts from church attendees, to enhance and update the décor and facilities in our church home (the Hammer building). This fund was specific for that purpose and was closed in financial year ended 31st March 2021.

The Legal Reserve Fund was established by the Trustees specifically for potential legal costs.

18

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3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee) ‘ NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021

11. DESIGNATED FUNDS (continued)

The Designated funds are wholly represented by: The Designated funds are wholly represented by:
31-Mar-21
-
£
Fixed Assets
Investments
Cash atbankand in hand		 4,601
364,726
57,130
12. RESTRICTEDFUNDS —_426,457

CURRENT VEAR

CURRENT VEAR
Total
01-Apr-20		 Income Expenditure Transfers Total
31-Mar-21
£ E £ £ £
Designated Gifts
Playtime		 1,396
944		 6,137
-		 5,861
12		 (76)
(932)		 1,596
-
TOTAL 2,340 6,137 5,873 (1,008) 1,596
FundTransfers

The fund transfers represent:

£

Designated Gifts (76) for schools work Playtime (932) transfer from general fund for playtime fees less cleaning and facilities overheads

PRIOR YEAR:

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Totai Total
01-Apr-19 Income Expenditure Transfers 31-Mar-20
£ £ £ E £
Designated Gifts 785 8,764 7,253 (900) 1,396
Playtime = 2,517 1,637 64 944
TOTAL i785 11,281EO8,890 SD,(836) — 2,340AY)
2019/20 Fund Transfers
The fund transfers represent:
~£
Designated Gifts (900) £382 transfer to Dorcas fund for Refresh offering, plus £518 gifts previously within
Playtime general funds
64 transfer from general fund for playtime fees less cleaning and facilities costs
----- End of picture text -----

The fund transfers represent:

The Designated Gifts Fund was established to receive various specific offers of support from members of the church and are applied as grants in accordance with the members wishes.

Playtime is a weekly parent and toddlers group with 100+ attending where parents pay a £2 donation. : The Restricted funds are wholly represented by:

----- Start of picture text -----
31-Mar-21
Cash E
at bank and in hand 1,569
1,569
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:

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19

3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021

13. ANALYSIS OF NET ASSETS BY FUND

Unrestricted Designated Restricted Total Total
Fund Fund Fund 31-Mar-21 31-Mar-20
, £ £ £ £ £
Fixed Assets (Tangible Assets) 201,605 4,601 - 206,206 202,140
Fixed Assets (Investments)
Net Current Assets		 -
90,549		 364,726
58,908		 -
1,596		 364,726
151,053		 292,951
139,619
Long Term Liabilities - - - ~ 7
292,154 428,235 1,596 721,985 634,710

14. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES

The Company is Limited by Guarantee (07490294) and is a Charity registered with the Charity Commission (1140214) and does not have a Share capital and has no income subject to Corporation Tax.

2020/21 2019/20
£ £
Surplus / Deficit for the financial year 87,275 78,516
Other Recognised Gains -
87,275		 ; -
78,516
—
Balance Brought Forward 634,710 556,194
ClosingFundsat31stMarch2021/2020 721,985 634,710

20

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3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021

15. STAFF COSTS AND NUMBERS

TOTAL TOTAL
2020/21 2019/20
£ E
Gross Wages and Salaries
Employer'sNationalInsuranceCosts		 105,371
3,163		 108,185
4,672
Employer's Pension Contributions 2,809 2,986
111,343 415,843

The Charity operates a PAYE Scheme to pay all employed members of Staff. The 2020/21 Employers NI figure includes the full £4,000 (2019/20: £3,000) employment allowance claimed. Average number of employees who were engaged in each of the following activities:

TOTAL TOTAL
2020/21 2019/20
Charitable Activities 3 4
reSee ——.

No employees received emoluments in excess of £60,000 (2019/20:None)

The charity operates a government backed defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. The charity is under no further obligation to make any extra payments irrespective of how that pension fund performs, The employer contributions in 2020/21 amounted to £2,809 (2019/20: £2,986).

The key management personnel of the charity comprise the Trustee/Directors and the Church Leadership Team. One Trustee/Director Is remunerated for their role as Operations Manager. Two members of the Church Leadership Team are remunerated, The total employee benefits (including employer national insurance and employer pension contributions) of the key management personnel of the charity were £49,287 (2019/20: £71,459).

16. DIRECTORS AND OTHER RELATED PARTIES

As disclosed above in note 15, one Trustee/Director received remuneration for their role as Operations Manager.

Name oftrustee Legal authority Amounts
paid or
Remuneration
Pension		 benefit value
2020/21
TOTAL		 2019/20
TOTAL
(incl employer NI)
£
£		 £ £
M Brown Governing document 19,770
584		 20,354 26,141
____19,770584
Si354		 —S~*~=«SGTL.

| | |

No other payments were made to directors or any persons connected with them during this financial period. No material transaction took place between the charity and a trustee or any person connected with them.

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21

3 COUNTIES VINEYARD (FORMERLY KNOWN AS THREE COUNTIES CHURCH) (Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021

17. RISK ASSESSMENT

The Directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

18. RESERVES POLICY

The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs, This is based on the charity's size and the level of financial commitments held. The Directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds unnecessarily.

19, PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Report of the Directors. The directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

20. SALE OF PROPERTY

The Directors of 3 Counties Vineyard (formerly known as Three Counties Church) sought guidance and advice regarding the valuation and sale of Land & Buildings at Kings Road, Haslemere, Surrey, GU27 2QA. On the 20th June 2019 the sale of Land & Buildings at Kings Road, Haslemere, Surrey, GU27 2QA was completed and the Charity disposed of the Land & Buildings for £394,250. After deducting Legal & Professional Fees relating to the valuation and sale of the Land & Buildings the Charity received £375,423 net sale proceeds.

The gain on sale reported in the financial statements for the financial year end 31st March 2020 was as follows:

----- Start of picture text -----
£
Sale proceeds 394,250
Net book value (235,000)
Gain on sale 159,250
----- End of picture text -----

21. POST BALANCE SHEET EVENTS

On the 31st August 2021 a special resolution was passed to change the name of the charity from Three Counties Church to 3 Counties Vineyard. Companies House issued the company name change certificate on 11th October 2021 and the records have now been updated at Companies House and the Charity Commission.

22

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INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees on my examination of the accounts of the above charity for the year ended 31st March 2021.

Responsibilities and basis of report

As the charity’s trustees of the charitable company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the charitable company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

The company’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a member of The Association of Charity Independent Examiners. Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: ® accounting records were not kept in accordance with section 386 of the Companies Act 2006; or e the accounts do not accord with such records; or e the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or e the accounts have not been prepared in accordance with the Charities SORP (FRS102).

. I have no other 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. Signed sirvinesmith FCIE , Date: ist October 2021

Independent Examiners Ltd

Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF

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