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2025-06-30-accounts

VINEYARD COMMUNITY CENTRE

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2025

REGISTERED CHARITY NUMBER 1143951

COMPANY LIMITED BY GUARANTEE NUMBER 7669793

VINEYARD COMMUNITY CENTRE

Annual Report and Financial Statements 2024- 2025 Contents

Page
Legal & administrative Information 2
Annual Report of the Trustees 3
Independent Examiner's report to the Trustees 16
Statement of financial activities 17
Balance sheet 18
Statement of cashflows 19
Notes to the financial statements 20

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VINEYARD COMMUNITY CENTRE

Legal & Administrative Information For the year ended 30 June 2025

Charity Name Vineyard Community Centre
Charity Registration no 1143951. The Charity was first registered with the Charity Commission on 23 September
2011.
Company Registration no 7669793 company limited by guarantee.
Principal Address The Vineyard, Richmond upon Thames, Surrey TW10 6AQ.
Telephone, e-mail and web- T - 020 8439 9435
site E – info@vineyardcommunity.org
W – www.vineyardcommunity.org
Governing Document Memorandum and Articles of Association dated 14 June 2011 as amended by special Memorandum and Articles of Association dated 14 June 2011 as amended by special
resolution on 12 September 2011. resolution on 12 September 2011.
Objects 1. The advancement of the Christian faith for the public benefit in Richmond-upon-
Thames, Surrey.
2. The relief of need and sickness in the community with a focus on helping those who are
socially or economically disadvantaged; and
3. The advancement of such other charitable purposes that are exclusively charitable
under the laws of England and Wales as the trustees may from time to time decide.
Trustees Robert Kimmerling Chairman
David Smith Vice Chairman
Peter Flower Company Secretary
Lydia Palmer
Stephen Langridge
Sonica Mushi
Chief Executive David Logan
Key Management Those in charge of planning, directing, controlling, running, and operating the Charity,
Personnel including those members of staff who are the senior management personnel to whom the
trustees have delegated significant authority or responsibility in the day-to-day running of
the charity, are the Managing Trustees, the Chief Executive, and the Operations Manager.
Bankers Barclays Bank plc,
PO Box 13,
8 George Street,
Richmond,
Surrey TW9 1JU
Independent Examiner John Helm ACA
Tandem Accounting Limited
17 Heathville Road
London N19 3AL

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VINEYARD COMMUNITY CENTRE

Annual Report of the Trustees For the year ended 30 June 2025

The Trustees submit their report and the financial statements of Vineyard Community Centre (“the Charity”) for the year ended 30th June 2025. The financial statements have been prepared in the format prescribed by the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP2019 (FRS102)) and the Financial Reporting Standard 102. The legal and administrative information set out earlier in this document forms part of this report. This report also constitutes a directors’ report required by section 415 of the Companies Act 2006 as all Trustees of a charity company are directors.

1. Structure, Governance and Management

1.1 Organisation

The Board of Trustees administers the Charity, and the Board meets quarterly.

The Chief Executive ensures that the Trustees are kept abreast of important issues at these formal and informal meetings as well as communicating by email and telephone with updates and information. The Chief Executive attends Board Meetings. The Board members support the Chief Executive and provide a sounding board and a pool of expertise for him to draw on.

1.2 Decision making

The Chief Executive is responsible to the Trustees for managing the day-to-day operations of the Charity. To facilitate effective operations, the Chief Executive has delegated authority, with terms of delegation, agreed by the Trustees.

The Chief Executive meets the Chairman and Company Secretary regularly and reports formally to the Chairman and Company Secretary each month.

1.3 Trustee Induction and Training

All trustees are encouraged to understand their legal obligations by reading relevant Charity Commission publications. Trustees are made aware of training courses and conferences and encouraged to extend their knowledge of matters pertaining to their role in the Charity. Webinar seminars run by the Charity Commission are used to update the Trustees on governance as are those run by the Richmond Council for Voluntary Services.

When new Trustees are appointed, they are made aware of the seriousness of their responsibilities and obligations under charity and company law.

1.4 Charity Commission Governance Code

The Trustees are mindful of the Charity Commissions’ Governance Code for smaller charities and seeks to apply its principles.

1.5 Risk Management

A comprehensive Risk Management Register was approved by the Board last year and will be reviewed this year. The formulation of a Disaster Recovery Plan forms part of our Business Strategy.

Our landlord, the Life Church, Richmond, carries out monthly Legionnaires Disease Risk Assessment checks at the Vineyard Centre, as well as a Full Fire Risk Assessment every three years by a Health & Safety Consultant.

1.6 Related Parties and cooperation with other organisations

The Trustees are unpaid and receive no benefit from their work with the Charity. There is no relationship between any trustee and employees or suppliers.

The Charity has good working relationships with many organisations with a similar vision. These are detailed below in the Report by David Logan, CEO, below.

1.7 Strategic Plan 2025 – 2029

Our Strategic Plan for 2025-2029 was approved in October 2024 and focuses on key areas of development to meet the needs of those we serve extending our services, building organisational capability, building community networks and securing sustainable funding. Progress is reviewed by the Trustees quarterly.

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Annual Report of the Trustees For the year ended 30 June 2025

VINEYARD COMMUNITY CENTRE

2. Overview of our services over the past 12 months (Section 2 to 5) - Report by David Logan, Chief Executive

2.1 Urgent Need for Our Work

We continue to experience record levels of complex crises in Richmond, with increased homelessness, food poverty, and mental health issues driven by multiple factors including soaring costs, stagnant wages, benefits insufficiency, cuts and delays, illness, unemployment, and refugee arrivals. Rough sleeping remains high locally, mirroring a further 10% increase across London.

Demand for our crisis services continues to grow, with increasing complexity and mental health needs. Our emergency food provision, up 75% in five years and still slowly rising, continues to support over 6,000 people, including many children and working adults who still can’t afford the basics. This reflects the national picture where 7.3 million adults and 14% of households now face food insecurity, with food poverty estimated at three times the level of foodbank use.

2.2 Our mission - Help in Crisis, Hope for Life

Our mission is to provide innovative, compassionate support for those in crisis, helping individuals reach their full potential. Since launching in 2012, we've grown from our centre at Vineyard Life Church to ten locations, including six satellite foodbanks, and expanded and diversified our outreach through various means.

“I came for food and left with friendship….” – ML

2.3 Achievements, Strategy and Growth

This year, having finalised our new five-year strategy, we supported thousands facing complex challenges and key staff joined us, including Simon Gallant (Business Manager) and Romi Escobar (Foodbank Assistant Manager). Alongside this, Melinda McHugh and Hannah Ryland-Brown established a thriving new chapter for our charity shops, and we began the expansion work of our social enterprise developments. Though some staff turnover and gaps posed challenges to service delivery and impact data capture, our team showed great resilience, positivity, and morale.

2.4 Award Recognition

We were encouraged to receive local recognition of our work for the third year running as part of Richmond’s Business Awards Best Charity category and our local government’s Community Heroes Awards, celebrating our life-changing and

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Annual Report of the Trustees For the year ended 30 June 2025

community building work through these times of intense crises. These honours reflect the dedication of our incredible community of guests, volunteers, partners, and staff, who make our work possible.

3. Our Services: Advancing Support in a Time of Unrelenting Need

3.1. Activities and the Public Benefit

Despite overwhelming need, this has been a steady year of progress for Vineyard Community & Richmond Foodbank. We continue to serve as a friendship hub, offering free, compassionate holistic support to all in need, while collaborating with many diverse partner agencies to extend and strengthen our reach and transformative impact.

Our small staff team of 16 (almost all part-time) is now supported by 190 dedicated volunteers as our trustees ensure all services align with our new mission strategy and the Charity Commission’s public benefit guidance.

Our services include:

Demand remains at record highs, with still more people facing crisis for the first time. We remain committed to journeying alongside those feeling alone in desperate hardship throughout our communities.

Guests from Across Our Services Enjoying Our Summer Community Events

3.2 Crisis Services Overview

“I came starving, broke, desperate for safety after putting off asking for help for two years. It’s so quickly changed things for me...” – HM

Demand for our Crisis Services remains extremely high, with 75% more people supported than five years ago. Our enhanced Community Nursing Clinic has thrived in its first year of expanding into partnerships with the NHS Homeless Healthcare Service as well as an optician and oral health services, enabling us to offer broader, higher-level and more impactful healthcare support.

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Annual Report of the Trustees For the year ended 30 June 2025

Crisis Drop-in: 419 guests experiencing complex crisis supported. 309 men, 107 women, 3 undisclosed. 46 homeless individuals assisted into accommodation with ongoing support.

We provided 9,955 hot breakfasts, 1,021 changes of clothing (2,377 items), 1,295 showers

We delivered 1,402 support work appointments, hosted 1,531 partner collaboration support work appointments, 134 training and employment appointments, 229 additional general advice appointments.

Guests, Corporate Volunteers and Staff at our Christmas Party

Community Nursing: 247 guests supported with 612 appointments, made up of 181 vulnerable people experiencing complex crisis, 193 struggling with mental health breakdown. 423 physical health interventions, 362 mental health interventions.

It’s been a strong first year of having this service working in tandem with the NHS towards meeting the heightened need for it for those struggling most in life across our crisis services. Thanks to everyone involved in our multidisciplinary team.

Staff and Guest at our Health & Wellbeing Events

3.3 New Initiatives

To address rising mental health needs, we progressed to the full launch phase of our new therapy support service from our previous year’s pilot programme to offer free one-to-one and in-group therapy with local psychotherapists. 280 sessions supported 34 guests in crisis.

Our new Richmond Women’s Hub, in partnership with Voices of Hope, offers friendship, support work, community, therapeutic activities including a choir and wellbeing sessions, empowering courses and other educational and vocational opportunities.

In 44 sessions we welcomed 154 women with 50 accessing support work, 58 taking part in therapeutic activities, 57 joining the choir, 103 participating in self-care sessions, and 35 attending courses.

“It’s a journey, but it’s rescuing me from five years of being completely lost and powerless.” – RH

3.4 Looking Ahead

We remain committed to providing help and hope, thanks to the ongoing support of our community, partners, and volunteers who fuel and facilitate our mission.

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Annual Report of the Trustees For the year ended 30 June 2025

Our daily Crisis & Emergency Food Services in Action

3.5 Our Multi-Agency Collaborative Partnership Work

Complex Crisis Services Partnerships

We’ve established and further strengthened many partnerships this year including with Citizens Advice, RCDAS, WorkMatch, We Are With You, Homeless Healthcare, local opticians, vets, oral health services, local borough Health & Wellbeing Bus Services and Events alongside several others to allow for more development of our whole-person support services. Our collaborations with Glass Door, Salvation Army, SPEAR, and numerous others continue to deepen our housing, training, complex crisis and multiple disadvantages support.

3.6 Vineyard Well: Crisis Healthcare & Wellbeing Services

Our new NHS Homeless Healthcare partnerships have greatly improved our medical support, assisting with 451 guest contacts with physical & mental health and wider-life interventions. Our collaboration with RCDAS and We Are With You delivered 249 addiction recovery and life support interventions over 119 hosted sessions, including 191 psychosocial interventions, 34 third party connection and advocacy interventions, and over 40 outreach journeys to street homeless guests.

Richmond Borough Mind and Dual Diagnosis Support Work have had a difficult year as a result of staff turnover and have not been able to offer reliable attendance which is something we look forward to seeing return to stability. Health Link supported 128 people with wellbeing and advocacy, Hepatitis C Trust helped 63 guests despite attendance challenges, and SPECTRA offered sexual health outreach to 23 complex crisis guests during daily crisis drop-ins.

Along with this we hosted and delivered three Health and Wellbeing events that were very highly attended and engaged with by a range of 7-10 key partner agencies and 60-70 guests each time.

“It’s been tough, losing relationships, getting cancer, trauma from being on the streets. I came here cause it’s like a place where you feel love if you’re down or lonely. The people here are caring, and we have fun even when life’s hard” – CA

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Annual Report of the Trustees For the year ended 30 June 2025

3.7 Street Homeless, Vulnerably Housed, and Related Crisis Support

Our vital and transformative street homeless partnership with Glass Door supported 216 complex crisis guests (81 women, 131 men, 4 undisclosed), with 31 moving off the streets into accommodation with ongoing support, 46 receiving access to benefits and / or financial assistance, 47 provided with emergency food, 9 securing crucial ID documentation, 8 accessing essential longer-term healthcare. Alongside this work, our partnership with SPEAR assisted 27 guests, with 9 moving into temporary housing and 16 connected to healthcare as well as more than 100 helped through our collaboration with them on the three Health & Wellbeing events and a wonderful Christmas Dinner and Party for our homeless and isolated guests.

“These guys got me off the streets in minus temperatures and kept supporting me to get an income, get used to having a home and everything. It’s not been easy but I’m slowly rebuilding my mind and my life. This is a really good place” – LK

3.8 Training & Employment Support

Our partner projects have sustained their impact, addressing complex pre-employment needs alongside training and job support.

Salvation Army Employment Plus helped 28 guests towards training and employment in areas like IT, construction, catering, security, and language skills.

WorkMatch, a new partnership, supported 6 refugee guests with CVs, skills, training and employment opportunities and are now increasing their time and collaboration with us.

“I came a few years ago after leaving hospital from a suicide attempt. I’d lost my family, job and home, and was scared and depressed. They helped me completely recover in every part of life and now I’m about to open my own business from a national seed funding award I won.” – BL

3.9 Specialist Partnerships

Our Multiple Disadvantage Support, Complex Case Support Work and Vet partnerships remain a crucial help for those of our guests who often most concern us due to how disturbed and hard to reach they are. 14 guests were greatly helped by this work in the year.

3.10 Support for Refugees

Our Vineyard Refugee Hub, partnering with Refugees Welcome in Richmond and the Ukrainian Social Club, provided 43 sessions supporting 315 refugee connections, with 125 accessing our broader crisis services.

Citizens Advice delivered twice-weekly sessions, supporting 42 guests in over 70 sessions, including through our Foodbank Plus and refugee support programs.

“It makes me cry reflecting on how much my daughter and I have been helped. The kindness here changed everything, like a light coming into our darkness.” – AC

4. Working Collaboratively

We remain committed to the power in diversity of collaboration, daily hosting a variety of partnering agencies to address growing complex needs. Our recent project developments and new partnerships have once again strengthened our services, making this another transformative year in terms of impact, cementing our role as a key driver of change in the communities of our borough.

Alongside increasing our support for other local charities and organisations, we’ve again been able to expand partnerships with local community centres, schools, churches, the NHS, and therapy services.

These collaborations created increased emergency food offers, refugee support, holistic healthcare, further community connection and cohesion, and another renewed offer of empowering education courses. Our Richmond Women’s Hub, the borough’s first support of its kind for women in crisis, and the ongoing partnering towards establishing Richmond’s first Domestic Violence Survivors Forum are fantastic new offers for the communities of our borough.

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Annual Report of the Trustees For the year ended 30 June 2025

Some of Our Community Support Services Collaborations This Year

4.1 Community Cohesion Services

Local families and individuals enjoying our Community Services

As the cost of basic necessities continues to rise, we have maintained our caring impact on this front with our year-round support sessions and workshops, including providing a wide range of essentials for free, therapy, arts, mental health, and refugee support at our centre. In partnership with Life Church Richmond, our café and garden provide warm, welcoming and peaceful spaces of sanctuary for building connection and hosting access to expert help. These initiatives offer practical

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Annual Report of the Trustees For the year ended 30 June 2025

aid and inspire community for vulnerable families, the lonely and elderly, and those facing financial and mental health challenges.

4.2 Our Food Poverty Plus Services

Our food poverty services, including Richmond Foodbank Plus, supported over 6,000 people again this year, partnering with local churches, schools, businesses, and Trussell. We remain agile in meeting rising demand while supplying numerous local causes to maximise impact.

Our Guests Experiencing Food Poverty Enjoying Our Community & Support

Our food poverty services supported 6,673 people in crisis, including 1,748 children. Most assistance, 51%, went to vulnerable families, with another 21% to single parent families, and the remaining 28% being for individuals facing severe hardship.

“‘The people here helped me escape domestic and financial abuse. I was very scared and upset with losing everything. They helped me access refuge and financial aid, and then I was able to train and go into teaching, which I’m loving so much. My life has been completely turned around.” - EK

4.3 Vineyard Studio and Charity Shops Social Enterprise

Vineyard Studio remained a vital asset to our Foodbank logistics and operations, continuing to provide crucial community aid while preparations are underway for its redevelopment into a space offering mental health and wellbeing support for when it's no longer required for foodbank use. Thanks to the flexibility of this facility and its responsive, adaptable support team, we were able to maintain stability in our food poverty provision throughout a year that involved a few operational challenges across our teams and department locations.

Our charity shops, including our new high-end boutique which has just reached the end of its first year, continue to provide vital funds for our work as well as vital social enterprise opportunities for local people emerging from very difficult and isolating circumstances. The boutique has thrived in both sales and community connection, building cohesion both in person and online. It has been shortlisted for prestigious awards including the UK’s Best Charity Shop.

The Mayor of Richmond, Councillor Richard Pyne at the opening of our Boutique

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Annual Report of the Trustees For the year ended 30 June 2025

4.4 Local Community and Corporate Volunteering

Volunteer numbers grew 10% again, showing strong community support from local businesses, groups, churches, families, and individuals and we host frequent thank you events for our dedicated volunteers helping us meet such high need.

Community & Corporate Volunteers and Guests enjoying our Community Cohesion Services

Many volunteers, some former beneficiaries, bring their own lived experiences and dedication to our team, embodying the inclusive spirit that strengthens and enriches our mission.

“I worried about coming but my daughter and I were really struggling after my business closed. When we got here, it was such an unexpectedly embracing experience. It’s been great to have food, to feel stability, and to just have people in life to be with. I love now volunteering my old healthcare professional skills and giving that something back too.” – SD

5. Conclusion

Amid unprecedented local and national crises, our innovative initiatives and expanding partnerships have strengthened support for vulnerable families, nurturing community resilience across our borough. We remain devoted to delivering lifechanging help and hope to every person in need.

Thanks to Our Community

We are a diverse, united community overcoming loneliness and need, grateful to all who contribute across cultures and sectors to make a such tangible transformative difference.

Vineyard Community & Richmond Foodbank continues to be one of Richmond’s most vital organisations. Through its unwavering commitment, it has changed countless lives in our community, supporting those facing homelessness, hunger, isolation, and those seeking refuge in our area. I honestly don’t know how we’d manage without them, and I’m deeply grateful for their ever-growing, inspiring contribution. – Sarah Olney, MP for Richmond Park and North Kingston

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Annual Report of the Trustees For the year ended 30 June 2025

Having spent time with the dedicated staff and volunteers at the Vineyard Community & Richmond Foodbank, I’ve witnessed firsthand the vital support they offer to people across our community. As the cost-of-living continues to put pressure on hard-working families, their work is more crucial than ever. I’m incredibly thankful for all they do to support those experiencing homelessness, food insecurity, mental health challenges, and loneliness, as well as for the warm welcome they extend to refugees arriving in our borough. Speaking with the people at their hub, it’s clear they’ve found a caring and supportive community. Their impact is real and lasting, and on behalf of the people of Twickenham, I extend heartfelt thanks for all they continue to do. – Munira Wilson, MP for Twickenham

While Richmond and is often seen as affluent, there continues to be many who face disadvantage, including, sadly, those experiencing homelessness. Thankfully, we are fortunate to have Vineyard Community & Richmond Foodbank, whose ongoing exceptional work I’ve witnessed personally. Beyond providing emergency food, clothing, and a daily hot breakfast, they offer a wide range of vital services from health and housing support to career advice and long-term guidance. Under dedicated leadership, their passionate staff and volunteers deliver truly outstanding support. We have every reason to be proud of and deeply grateful for their remarkable work. – Lord Lee of Trafford

And finally, as we begin to stabilise with the hugely increased need and demand for our services and emerge from being largely driven by crisis response, we have taken a more proactive approach in inviting guests across all our services to share their feedback on the impact our support has had on their lives and the lives of their family members. This valuable insight is playing a central role in shaping the future development of our services as part of our five-year strategic plan. To date, over 200 individuals have reported that our services have made a significant and positive difference to their wellbeing and that of their families.

6. Financial Review – Report by Peter Flower, Company Secretary

6.1 Funding Overview

Our total income for the year was £697,502. The breakdown of our revenue was:

Individual donor giving &
Community fundraising 38%
Grant-making Trusts 35%
Government 2%
Company donations 4%
Trading 18%
Other 1%

6.2 Financial Activity and Financial Position

The Statement of Financial Activities and Balance Sheet can be found on pages 16 and 17 respectively. The Charity’s reserves increased by £74,560 (2024: decreased by £3,290). The balance sheet shows total net assets of £452,270 (2024: £377,710).

Included in total funds are amounts totalling £24,912 (2024: £42,199) which are restricted. These monies have either been raised for, and their use restricted to, specific purposes, or they comprise grants subject to grantor-imposed conditions.

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Annual Report of the Trustees For the year ended 30 June 2025

Full details of these restricted funds can be found in note 11 to the accounts together with an analysis of movements in the year.

6.3 Reserves Policy

The Trustees have examined the requirements for free reserves, i.e. those unrestricted funds not invested in tangible fixed assets. The Trustees consider that, given the nature of the Charity’s funding, free reserves should be equivalent to approximately 3 months’ worth of budgeted expenditure (after adjusting for projects with matching grant income and expenditure) in order to provide sufficient flexibility to cover temporary shortfalls in incoming resources and allow the Charity to cope and respond to unforeseen emergencies whilst specific action plans are implemented. At 30 June 2025 the Charity had net free reserves of £386,675 (2024: £313,872) as follows:

Charity had net free reserves of £386,675 (2024: £313,872) as follows:
2025 2024
£ £
Total reserves 452,270 377,710
Less: unrestricted fixed assets (28,751) (12,289)
Less: restricted funds (24,912) (42,199)
Less: foodbank stock (11,932) (9,350)
Free reserves 386,675 313,872
Free reserves requirement:
3 month’s budgeted expenditure 200,000 110,000
New charity shop investment 35,000 35,000
Refurbishment of community centre 100,000 100,000
Total free reserves requirement 335,000 245,000

The Trustees are aware that free reserves are currently in excess of the free reserves requirement. These reserves form an important element in implementing those aspects of our Strategic Plan.

6.4 Fundraising policy

Our Chief Executive and Grant Manager have responsibility for submitting grant applications. They are also conversant with our policy for fundraising from individual supporters through our Newsletter and Website of the options for giving. We have online provision for donor giving through CAF Giving, Easyfundraising, and Paypal.

No pressure is placed on anyone to give. The Trustees are mindful of their responsibility to ensure the special protection of those who use our services – some of whom are vulnerable adults - from being pressurised.

6.5 Salary policy

The pay of all staff is reviewed annually in accordance with our Salary Policy and normally increased in accordance with inflation. Salaries reflect the pay levels in other organisations of a similar size run on a voluntary basis. We pay as a minimum the London Living Wage as per the recommendations of the Living Wage Foundation. We are mindful of the steep rise in the cost of living over the last year and its impact on our staff.

6.6 Pension Liabilities

The Charity does not have a defined benefit pension scheme. Staff who are eligible are auto enrolled into a workplace pension with The Peoples Pension. The charity has no pension liabilities apart from an ongoing statutory requirement to pay employer’s contribution at a minimum of 3% of salary. The employer contribution was increased to 5% of salary in October 2024.

7. Plans for the future

We will continue to implement our Five-Year Strategic plan for The Vineyard Community and Richmond Foodbank which is now in its second year. Our plan focuses on key areas of development to meet the needs of those we serve through extending our services, building organisational capability, building community networks and securing sustainable funding.

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Annual Report of the Trustees For the year ended 30 June 2025

The coming year will involve considerable improvements in our basement to improve our facilities, as well as extending our services to the new site next door. This has recently been bought by the Life Church, Richmond and will be leased to us, once refurbishments have been carried out. Funding will be sought for both these capital developments.

8. Trustees’ Responsibilities in relation to the Financial Statements

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity 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 Charity and hence to take reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included in the Charity’s website.

9. Approval

The report of the Trustees was approved by the Trustees on 29 September 2025 and signed on their behalf by:

Peter Flower Trustee

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Report of the Independent Examiner to the Trustees of the Vineyard Community Centre

I have examined the accounts for the year ended 30 June 2025 on pages 17 to 29 which have been prepared on the basis of the accounting policies set out on pages 19 and 20.

Respective Responsibilities of Directors/Trustees and Independent Examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. They consider that the audit requirements under section 144 of the Charities Act 2011 (“the Act”) do not apply but that an independent examination is needed. I have been appointed to conduct an Independent Examination required by section 145 of the Act and to report in accordance with the regulations made under section 145 of that Act. It is my responsibility to examine the accounts, without performing an audit, and to report to the trustees.

Having satisfied myself that the company is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner’s Statement

This report is in respect of an examination carried out under section 145 of the Act and in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes a review of the accounts and making such enquiries as are necessary for this report. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts give a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

Since the Charity’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 member of the Institute of Chartered Accountants in England and Wales, 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.

John Helm ACA 29 September 2025

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Statement of Financial Activities (incorporating the Income & Expenditure Account) For the year ended 30 June 2025

Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
Note 2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Income from: 2 2
Donations and legacies 311,391 395,219 706,610 211,865 394,135 606,000
Charitable activities 159,006 - 159,006 76,680 - 76,680
Other trading activities 2,609 - 2,609 2,857 - 2,857
Investments 7,049 - 7,049 6,940 - 6,940
Other 889 - 889 25 5,000 5,025
Total Income 480,944 395,219 876,163 298,367 399,135 697,502
Expenditure on:
Raising funds 3a 2,870 13,534 16,404 1,484 10,664 12,148
Charitable activities 3b 387,854 397,345 785,199 272,545 416,099 688,644
Total Expenditure 390,724 410,879 801,603 274,029 426,763 700,792
Net income/(expenditure)
before tax 4 90,220 (15,660) 74,560 24,338 (27,628) (3,290)
Tax payable
5
- - - - - -
Net income/(expenditure)
after tax 90,220 (15,660) 74,560 24,338 (27,628) (3,290)
Transfers between funds 1,627 (1,627) - - - -
Net movement in funds 91,847 (17,287) 74,560 24,338 (27,628) (3,290)
Total funds brought forward 335,511 42,199 377,710 311,173 69,827 381,000
Total funds carried forward
427,358 24,912 452,270 335,511 42,199 377,710

All the above results derive from continuing activities. All gains and losses recognised in the year are included above. The surplus for the year for Companies Act purposes is the same as that presented.

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Balance Sheet As at 30 June 2025

As at 30 June 2025
~~So~~
~~So~~ ~~So~~ ~~So~~ ~~So~~ ~~So~~ ~~So~~ ~~So~~ ~~So~~
Unrestricted Restricted
Funds Funds Total Total
Note 2025 2025 2025 2024
£ £ £ £
Fixed Assets
Tangible Assets 6 28,751 5,174 33,925 21,903
Current Assets
Investments 7 - - - 75,000
Stock 8 - 11,932 11,932 9,350
Debtors 9 23,775 - 23,775 13,730
Cash At Bank And In Hand 394,510 7,806 402,316 269,561
418,285 19,738 438,023 367,641
Creditors - Amounts Falling Due Within
One Year 10 19,678 - 19,678 11,834
Net Current Assets 398,607 19,738 418,345 355,807
Net Assets 427,358 24,912 452,270 377,710
Represented By:
Restricted Funds 11 - 24,912 24,912 42,199
Unrestricted Income Funds 427,358 - 427,358 335,511
Total Funds 427,358 24,912 452,270 377,710

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime within Part 15 of the Companies Act 2006. For the year ended 30 June 2025, the company was entitled to the exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act - however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report forms part of this document.

The Trustees acknowledge their responsibilities for:

They were approved by the Trustees on 29 September 2025 and signed on their behalf by:

Robert Kimmerling, Chairman and Trustee Peter Flower, Company Secretary and Trustee

Company number: 7669793

17

VINEYARD COMMUNITY CENTRE

Statement of Cash Flows For the year ended 30 June 2025

Unrestricted Restricted
Funds Funds Total Total
Note 2025 2025 2025 2024
£ £ £ £
Net cash flows from operating activities 12 88,459 (15,429) 73,030 (5,667)
Cash flows from investing activities:
Dividends, interest and rents from investments 7,049 - 7,049 6,940
Proceeds from the sale of property, plant and
equipment
Purchase of property, plant and equipment (22,324) - (22,324) (8,512)
Proceeds from redemption of investments 75,000 - 75,000 -
Net cash used in investing activities 59,725 0 59,725 (1,572)
Change in cash and cash equivalents in the
reporting period 148,184 (15,429) 132,755 (7,239)
Cash and cash equivalents brought forward 246,326 23,235 269,561 276,800
Cash and cash equivalents carried forward 394,510 7,806 402,316 269,561

18

Notes to the Financial Statements For the year ended 30 June 2025

VINEYARD COMMUNITY CENTRE

1. Accounting Policies

Vineyard Community Centre is a charitable company limited by guarantee and is incorporated in the United Kingdom. The registered office address is The Vineyard, Richmond upon Thames, Surrey TW10 6AQ.

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a public benefit entity under FRS 102.

The Charity has availed itself of the Companies Act 2006 and adopted the Companies Act format to reflect the special nature of the Charity’s activities.

Going Concern

The Charity is a going concern. Taking into account reserves and anticipated recurring income, the Trustees are confident that the Charity remains a going concern for at least twelve months from the date of approval of these accounts.

Income recognition

Voluntary income and donations (including legacies) are accounted for once the Charity has entitlement to the income, it is probable the income will be received, and the amount of income receivable can be reliably measured. Income from the recovery of tax on gift aided donations is accounted for in the period to which the relevant donation is received. Grant income is recognised on a receivable basis.

Goods donated (including food) and held as stock for distribution by the Charity are recognised as voluntary income when received and as stock. An equivalent amount is included as expenditure when stock is distributed.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.

No amounts have been included in the financial statements for services donated by volunteers.

Expenditure recognition

Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value. The Charity is not registered for VAT and accordingly expenditure includes VAT where appropriate.

Charitable expenditure includes those costs in fulfilling the Charity’s principal objects, as outlined in the Report of the Trustees. These include grants payable and governance costs.

Grants payable are payments made to third parties in the furtherance of the charitable objects of the Charity. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one-year or multi-year grant. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the Charity.

19

Notes to the Financial Statements For the year ended 30 June 2025

VINEYARD COMMUNITY CENTRE

1. Accounting Policies (Continued)

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty as to the timing of the grant or the amount of grant payable.

Governance costs are those incurred in connection with the administration of the Charity and compliance with constitutional and statutory requirements, which tasks are undertaken mainly by the Trustees. Governance costs also include costs relating to statutory independent examination and legal fees.

The Charity makes contributions to defined contribution pension schemes for eligible employees. The assets of the schemes are held separately from these of the Charity in an independently organised fund. The pension cost charge represents contributions payable under the scheme by the Charity to the fund. The Charity has no liability under the scheme other than for the payment of these contributions.

Taxation

The Company is a Registered Charity and is therefore exempt from taxation under the Income and Corporation Taxes Acts.

Tangible Fixed Assets

Fixed assets are capitalised and are depreciated on a straight-line basis method over the estimated useful life of the asset, which is considered to be as follows:

Plant & equipment 4 years Motor vehicle 5 years Furniture fixtures & fittings 5 years

Small capital items (under £1,000 each) are written off in the year of purchase.

Stock

Food and other donated stock held for distribution is recognised as an asset on the Charity's balance sheet at fair value, which the Charity currently deems to be £2.77 per kilo (2024: £2.37 per kilo) on an aggregated basis.

Debtors

Debtors are included at the settlement amount due. Prepayments are valued at the amount prepaid.

Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.

Operating Leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the Statement of Financial Activities on a straight-line basis over the minimum lease term.

Funds Structure

Unrestricted income comprises those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the Charity for specific purposes.

20

VINEYARD COMMUNITY CENTRE

Notes to the Financial Statements

For the year ended 30 June 2025

2. Income

2. Income
Departments & Activities
Unrestricted Restricted Foodbank
Funds Funds Total Drop In Care Foodbank Refugees Shop Stock Central Total
2025 2025 2025 2025 2025 2025 2025 2025 2025 2025 2024
£ £ £ £ £ £ £ £ £ £ £
Donations & legacies
Donations 117,708 85,823 203,531 5,888 79,935 - - - 117,708 188,371
Grants (see 2a below) 185,172 137,962 323,134 71,750 2,500 63,712 - - - 185,172 267,151
Income tax reclaimed 6,511 14,801 21,312 275 14,526 - - - 6,511 14,992
Donations in kind - 156,633 156,633 - - - - - 156,633 - 134,120
Legacies 2,000 - 2,000 - - - - - - 2,000 1,366
311,391 395,219 706,610 77,913 2,500 158,173 0 0 156,633 311,391 606,000
Charitable activities
Sales 159,006 - 159,006 - - - - - 159,006 76,680
Other trading activities
Charity shop sales 2,609 - 2,609 - - - - - 2,609 2,857
Investment income
Bank interest 7,049 - 7,049 - - - - - - 7,049 6,940
Other 889 - 889 - - - - - - 889 5,025
480,944 395,219 876,163 77,913 2,500 158,173 0 0 156,633 480,944 697,502

Charity Shop sales and expenditure have been shown partly as a trading activity and partly as a charitable activity. This is because the shop has elements of both activities. There is a charitable element because it is an integral part of the Centre, connects with the community, provides volunteering opportunities for service users and some of the donated goods are given to the homeless & other charities.

21

VINEYARD COMMUNITY CENTRE

Notes to the Financial Statements

For the year ended 30 June 2025

2a. Grants Analysis Departments & Activities Departments & Activities Departments & Activities
Unrestricted Unrestricted Restricted Foodbank
Funds Funds Total Drop In Care Foodbank Refugees Shop Stock Central Total
2025 2025 2025 2025 2025 2025 2025 2025 2025 2025 2024
£ £ £ £ £ £ £ £ £ £ £
Alma Jean Henry Charitable Trust - 1,500 1,500 1,500 - - - - - - -
Anonymous Charity - - - - - - - - - - 500
Andarroch Trust - 450 450 450 - - - - - - 550
Arnold Clark Community Fund - 2,500 2,500 - - 2,500 - - - - -
Baptist Church Teddington - 1,000 1,000 - - 1,000 - - - - -
Benefact Trust 11,000 - 11,000 - - - - - - 11,000 -
Bentley Advancing Life Chances - 1,500 1,500 - 500 1,000 - - - - -
Charlotte Wade Charity 4,000 - 4000 - - - - - - 4,000 -
Chiltern Catenians 250 - 250 - - - - - - 250 -
Churches - - - - - - - - - - 569
Citizens UK Charity 500 - 500 - - - - - 500 -
City Bridge Trust
- 38,325 38,325 - - 38,325 - - - - - - 49,600
City of London - - - - - - - - - - 12,025
Community Kew Fete 1,300 - 1,300 - - - - - - 1,300 -
Garfield Weston Foundation - 25,000 25,000 25,000 - - - - - - 25,000
Giving Force Foundation 500 - 500 - - - - - - 500 -
Groundwork - 1,000 1,000 - - 1,000 - - - - -
Hampton Fund 63,000 - 63,000 - - - - - - 63,000 30,000
Handelsbanken 225 - 225 - - - - - - 225 -
Hospital Saturday fund - 2,000 2,000 - 2,000 - - - - - -
Individual Grants - - - - - - - - - - 120
Holy Trinity Barnes 4,375 - 4,375 - - - - - - 4,375 -
Holy Trinity Church Richmond - - - - - - - - - - 1,500
Kew Village Market - - - - - - - - - - 900
Life Richmond Church 2,000 - 2,000 - - - - - - 2,000 -
London Borough of Richmond upon Thames - - - - - - - - - - - - 3,623
Carried forward 87,150 73,275 160,425 26,950 2,500 43,825 0 0 0 87,150 124,387

22

VINEYARD COMMUNITY CENTRE

Notes to the Financial Statements

For the year ended 30 June 2025

2a. Grants Analysis (continued) Departments & Activities Departments & Activities Departments & Activities
Unrestricted Restricted Foodbank
Funds Funds Total Drop In Care Foodbank Refugees Shop Stock Central Total
2025 2025 2025 2025 2025 2025 2025 2025 2025 2025 2024
£ £ £ £ £ £ £ £ £ £ £
From above 87,150 73,275 160,425 26,950 2,500 43,825 0 0 0 87,150 124,387
Lifetimes Charity - - - - - - - - - - 1,500
London Catalyst Fund - 1,500 1,500 1,500 - - - - - - -
Matthews Wrightson Charity Trust - - - - - - - - - - 600
Neighbours of St Mary’s University - - - - - - - - - - 256
Never Hungry - - - - - - - - - - 416
Old Stables Charity - - - - - - - - - - 100
Probus club of Twickenham - 250 250 - - 250 - - - - -
Richmond Charities - - - - - - - - - - 12,500
Richmond Foodbank - - - - - - - - - - 500
Richmond Foundation Catalyst - 5,000 5,000 5,000 - - - - - - -
Richmond Parish Land Charity
50,000 300 50,300 300 - - - - - 50,000 39,870
Richmond Team Ministry 1,900 - 1,900 - - - - - - 1,900 1,905
Rowan Bentall Charitable Trust 500 - 500 - - - - - - 500 -
Sainsbury’s - - - - - - - - - - 305
SHOCC St Mary's University 2,250 - 2,250 - - - - - - 2,250 -
Sisters of the Holy Cross Charitable Trust 10,000 - 10,000 - - - - - - 10,000 -
SMB Trust 1,500 - 1,500 - - - - - - 1,500 -
St Margaret’s Fair - - - - - - - - - - 100
Samaritan - 12,000 12,000 12,000 - - - - - - 1,500
Schroder Charity Trust - - - - - - - - - - 4,000
Society of the Holy Child Jesus - - - - - - - - - - 15,000
Souter Charitable Trust - 2,000 2,000 2,000 - - - - - - 3,000
Stephen Roberts Memorial Trust 1,000 1,000 2,000 - - 1,000 - - - 1,000 -
St George’s Hanworth - 90 90 - - 90 - - - - -
Carried forward 154,300 95,415 249,715 47,750 2,500 45,165 0 0 0 154,300 205,939

23

VINEYARD COMMUNITY CENTRE

Notes to the Financial Statements

For the year ended 30 June 2025

2a. Grants Analysis (continued) Departments & Activities Departments & Activities Departments & Activities
Unrestricted Restricted Foodbank
Funds Funds Total Drop In Care Foodbank Refugees Shop Stock Central Total
2025 2025 2025 2025 2025 2025 2025 2025 2025 2025 2024
£ £ £ £ £ £ £ £ £ £ £
From above 154,300 95,415 249,715 47,750 2,500 45,165 0 0 0 154,300 205,939 154,300 205,939
Street Smart - - - - - - - - - - 5,000
St Peter’s Church, Petersham 2,242 - 2,242 - - - - - - 2,242 -
Sunny Skies Foundation - - - - - - - - - - 15,000
The 29th May 1961 Charitable trust - 7,000 7,000 7,000 - 7,000 - - - - - - -
The Albert Hunt Trust - 8,000 8,000 8,000 - - - - - - 7,000
The Ardwick Trust 100 - 100 - - - - - - 100 -
The Ashcroft Charitable Trust 250 - 250 - - - - - - 250 -
The Austin & Hope Pilkington Trust 500 - 500 - - - - - - 500 -
The Barnes Fund - - - - - - - - - - 14,000
The Bishop Radford Trust - - - - - - - - - - 2,000
The Grace Trust - - - - - - - - - - 1,500
The Grater Change Foundation - 1,000 1,000 1,000 - - - - - - -
The Mackie Foundation 25,000 - 25,000 - - - - - - 25,000 -
The Michael and Anna Wix Charitable Trust 200 - 200 - - - - - - 200 -
The Misses Barrie Charitable Trust - - - - - - - - - - 2,000
The Real Food Junk Project - 1,302 1,302 - - 1,302 - - - - -
The Vandervell Foundation - 3,000 3,000 3,000 - - - - - - 3,000
Tobacco Pipe Makers & Tobacco Trade
Benevolent Fund - 5,000 5,000 5,000 - - - - - - -
Trussell Trust - 17,245 17,245 - - 17,245 - - - - 11,212
The W.O. Street Charitable Foundation - - - - - - - - - - 500
Trinity Church Richmond 1,500 - 1,500 - - - - - - 1,500 -
Voices of Hope 1,080 - 1,080 - - - - - - 1,080 -
Carried forward 182,592 137,962 320,554 71,750 2,500 63,712 0 0 0 182,592 267,151

24

VINEYARD COMMUNITY CENTRE

Notes to the Financial Statements

For the year ended 30 June 2025

3. Expenditure

3. Expenditure
Departments & Activities
Unrestricted Restricted Foodbank
Funds Funds Total Drop In Care Foodbank Refugees Shop Stock Central Total
2025 2025 2025 2025 2025 2025 2025 2025 2025 2025 2024
£ £ £ £ £ £ £ £ £ £ £
Raising funds
Processing costs 1,226 702 1,928 - - 702 - - - 1,226 1,625
Purchases 1,644 12,832 14,476 16 - 15,062 - - (2,246) 1,644 10,523
2,870 13,534 16,404 16 0 15,764 0 0 (2,246) 2,870 12,148
Charitable activities
Events 3,584 - 3,584 - - - - - - 3,584 3,526
Staff costs 301,979 145,330 447,309 57,077 2,500 85,753 - - - 301,979 421,634
Gifts & grants 6,133 177,828 183,961 18,053 - 3,477 - - 156,298 6,133 155,308
Administration 19,550 20,372 39,922 1,381 - 18,991 - - - 19,550 37,440
Premises & facilities 53,808 53,815 107,623 71 - 53,744 - - - 53,808 66,296
Governance 2,800 - 2,800 - - - - - - 2,800 4,440
387,854 397,345 785,199 76,582 2,500 161,965 0 0 156,298 387,854 688,644

390,724
410,879 801,603 76,598 2,500 177,729 0 0 154,052 390,724 700,792
Net income/(expenditure) 90,220 (15,660) 74,560 1,315 0 (19,556) 0 0 2,581 90,220 (3,290)

25

VINEYARD COMMUNITY CENTRE

Notes to the Financial Statements For the year ended 30 June 2025

3. Expenditure (continued)

3a. Staff Costs

Included within expenditure are the following employee payroll costs:

Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
£ £ £ £
Salaries 252,460 127,717 380,177 370,854
Employer’s National Insurance 24,066 10,367 34,433 30,276
Employer’s Allowance (2,500) - (2,500) (2,500)
Pension contributions 10,522 5,904 16,426 14,561
284,548 143,988 428,536 413,191
Of which the following staff costs were in respect of Key
Management Personnel: 98,909 - 98,909 111,338

The total number of employees of the Charity in the year was 23 (2024: 24), being two (2024: one) full time and 21 (2024: 23) part time. The full-time equivalent is 9.08 (2024: 9.28). No remuneration was paid to any of the Trustees in 2025 or 2024 (but see the related party notes in note 14). The expenses of the Trustees amounting to £nil (2024: £nil) in relation to costs incurred in fulfilling their duties, including training, travel and subsistence, accommodation, equipment and other expenses were met during the year.

3b. Gifts & Grants

Charitable activities to individuals include financial support and support in kind (but excluding Foodbank distributions) totalled £25,122 (2024: £18,409) and were made to 527 (2024: 350) beneficiaries in furtherance of the Charity’s objects.

4. Net Income/(Expenditure)

Net income/(expenditure) is stated after charging: Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
£ £ £ £
Depreciation – owned assets 5,448 4,440 9,888 8,978
Payments under operating leases 155,499 57,192 212,691 272,864
Independent Examiner’s remuneration 2,800 - 2,800 2,040

5. Tax Payable

As a charity, Vineyard Community Centre is exempt from tax on income and gains falling within the provisions of the Corporation Taxes Act 2010 or the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen on the Charity.

26

VINEYARD COMMUNITY CENTRE

Notes to the Financial Statements For the year ended 30 June 2025

6. Fixed Assets

6. Fixed Assets
Furniture,
Plant & Motor Fixtures &
Equipment Vehicles Fittings Total
£ £ £ £
Cost
At 1 July 2024 22,413 22,194 1,886 46,493
Additions 4,800 - 17,524 22,324
Disposals (909) - - (909)
At 30 June 2025 26,304 22,194 19,410 67,908
Depreciation
At 1 July 2024 11,671 12,580 339 24,590
Charge For Year 733 4,440 4,715 9,888
Disposals (495) - - (495)
At 31 June 2025 11,909 17,020 5,054 33,983
Net Book Value
At 30 June 2025 14,395 5,174 14,356 33,925
At 30 June 2024 10,742 9,614 1,547 21,903
7. Current Asset Investment
Balance at 1 July
Redeemed/matured
Addition
Balance at 30 June
2025
£
75,000
(75,000)
-
0
~~=~~
2024
£
75,000
-
-
75,000

7. Current Asset Investment

Investment is in in Green Pastures Loan stock with Green Pastures CBS Ltd.

8. Stock

Foodbank stock
9. Debtors
Gift Aid receivable
Other debtors and prepayments
2025
£
2024
£
11,932
9,350
2025
£
2024
£
1,325
1,039
22,450
12,691
23,775
13,730
~~-~~
~~—~~

27

VINEYARD COMMUNITY CENTRE

Notes to the Financial Statements For the year ended 30 June 2025

10. Creditors – Amounts Falling Due Within One Year

2025 2024
£ £
Accruals and deferred income 8,562 4,167
Other creditors including taxation and social security 11,116 7,667

19,678 11,834

11. Restricted Funds

11a Current year
Richmond Foodbank
Morning Drop in
Care
Foodbank Stock
11b Prior year
Richmond Foodbank
Morning Drop in
Care
At 1 July
2024
£
Income
£
Expenditure
£
Transfers
£
At 30 June
2025
£
31,503
158,173
(177,729)
(1,627)
10,320
10,696
77,913
(76,598)
12,011
0
2,500
(2,500)
-
0
0
156,633
(154,052)
-
2,581
42,199
395,219
(410,879)
(1,627)
24,912
At 1 July
2023
£
Income
£
Expenditure
£
Transfers
£
At 30 June
2024
£
62,715
307,841
(339,053)
-
31,503
7,112
89,794
(86,210)
-
10,696
0
1,500
(1,500)
-
0
69,827
399,135
(426,763)
0
42,199
~~ff~~
~~rf~~

The reason for transfer from the restricted Richmond Foodbank fund to the unrestricted funds is to correct the balance of the restricted fund for 2023.

Restricted fund income headings are aligned with the Charity’s core activities. These are fully described in the report of the Trustees.

Description of the main restricted funds are as follows:

Richmond Foodbank – represents grants and donations restricted for the purchase of food and essential items to be distributed through the Foodbank.

Morning Drop in – represents restricted grants from Richmond Charities, London Catalyst, Richmond Foundation and Richmond Council to support the crises drop-in, including practical support for guests and wellbeing support such as haircuts (specifically for the Richmond Council grant).

Foodbank Stock – represents year-end valuation of donated and purchased food/essential items held for the Foodbank, valued at Trussell Trust recommended rates. Stock is restricted for distribution to guests via the Foodbank only.

28

VINEYARD COMMUNITY CENTRE

Notes to the Financial Statements For the year ended 30 June 2025

12. Reconciliation of Net Income/(Expenditure) to Net Cash Flow from Operating Activities

Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
£ £ £ £
Net income/(expenditure) for the reporting
period (as per the statement of financial
activities, after transfers) 91,847 (17,287) 74,560 (3,290)
Adjustments for:
Depreciation charges 5,448 4,440 9,888 8,978
Dividends, interest and rents from investments (7,049) - (7,049) (6,940)
Loss/ profit on the sale of fixed assets 414 - 414 -
(Increase)/decrease in stocks - (2,582) (2,582) 963
(Increase)/decrease in debtors (10,045) - (10,045) (8,590)
Increase/(decrease) in creditors 7,844 - 7,844 3,212
Net cash provided by operating activities 88,459 (15,429) 73,030 (5,667)

13. Operating Lease Commitments

The total future minimum lease payments under non-cancellable operating leases are payable:

2025 2024
£ £
Not later than one year 72,030 60,173
Later than one year and not later than five years 140,661 210,383
Later than five years - 2,308
212,691 272,864

14. Related Party Transactions

The spouses of Robert Kimmerling (Enid) and Peter Flower (Sandra) are Managing Trustees of The Vineyard Congregational Church, a Registered Charity which operates under the name of the Life Church, Richmond. The Holding Trustee is the Congregational Federation Ltd. Peter Flower is also a Managing Trustee of the Life Church, Richmond. The Charity received from The Life Church, Richmond grants of £2,000 (2024: £nil) and made payments to the Life Church, Richmond of £43,013 (2024: £26,531) in respect of rent, refurbishment, cleaning, light, heat and water.

The Key Management Personnel (Chief Executive and Operations Manager) received aggregate gross remuneration of £86,203 (2024: £97,721).

The Trustees received no salaries, benefits or expenses. Income includes donations received from Trustees of £1,860 (2024: £1,235).

15. Members

The Charity is a company limited by guarantee. The Members of the Charity are the Trustees named on page 2. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

29