2023-02-28-accounts - Vine Branch Ministries

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		VINE BRANCH MINISTRIES	VINE BRANCH MINISTRIES	VINE BRANCH MINISTRIES	VINE BRANCH MINISTRIES	VINE BRANCH MINISTRIES			Chartty No
										1152597
					Annual		accounts	for the	eriod
									Period end
		Period	start	date		01-Iiar-22			date	28-Feb-23
							e	0
								Restricted
Recommended		Details		ofown		Unrestricted		income	Endowment	Total this	Total last
categories by activity			analysis			funds		funds	funds	year	year
								R	E
Incoming resources (Note 3)							F01	F02	F03	F04	F05
Incoming resources from
generated funds
Voluntary income							57,110			57,110	48,224
Activities for generating funds					S02
Investment income					S03
Incoming resources from
charitable activities
Other incoming resources					S05
Totalincoming resources					sos		57,110			57,110	48,224
Resources expended	(Notes 4-8)
Costs ofGenerating Funds
Costs ofgenerating voluntary
Income					S07
Fundraising trading costs					S08
Investment management costs					S09
Charitable activities					S10		28,851			28,851	12,990
Governance costs					S11
Other resources expended					S12
Total resources expended					S13		28,851			28,851	12990
Net Incomlngf(outgoing)		resources before
				transl'ers	S14
Gross transfers between funds					S15
Net incomingf(outgoing)		resources before
other recognised			gained(losses)		s is		28,259			28,259	35234
Other recognised gains/(losses)
Gains and losses on revaluation			offixed assets
for the charity's own use					S17
Gains and losses on investment			assets		S18
Net movement				in funds	s1g		28,259			28,259	35,234
Total funds brought forward					S20	118,859				118,859	83,625
Total funds carried				forward	s21	147,118				147,118	118,859

						Restricted
				ED	Unrestricted	income	Endowment	Total this	Total last
				O	funds	funds	funds f	year	year f.
Fixed assets					F01	F02	F03	F04	F05
Tangible assets			(Note 9)	801
				802
Investments			(Note 10)	803
		Total fixed assets		804
Current assets
Stock and work in	progress			805
Debtors			(Note 11)	800
(Short term) investments				807
Cash at bank and	in	hand		808	147,118			47,118	118,859
	Total		current assets	809	147,118			147,118	118,859
Creditors: amounts		falling due
within one year			(Note 12)	810
Net current		assetsl(liabilities)		811	147,118			147,118	118,859
Total assets less		current liabilities		812	147,118			147,118	118,859
Creditors: amounts		falling due after
one year	(Note		12)	813
Provisions for liabilities			and charges	814
			Net assets	815	147,118			147,118	118,859
Funds ofthe Charity
Unrestricted funds				810	147,118			147,118	118,859
				817
Restricted income	funds (Note 13)			818
Endowment funds	(Note		13)	819
			Total funds	820	147,118			147,118	118,859

Note 2			Accounting policies
This sfandarrf list ofaccounting policies has been applied by the charify except forthose deleted. additional policy has been adopted then thisisdetailed in the box below.				Where adilferenf or
INCOMING RESOURCES
Recognition	ofincoming		These are induded in the Statement of Financial Activities (SoFA)when:
resources			~ 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 suflicient reliability.
Incoming resources with			Where incoming resources have related expenditure (as with fundiaising	orcontract income)
related expenditure			the incoming resources and related expenditure are reported gross in the	SoFA.
Grants and	donations		Grants and donations are only induded in the SoFA when the charity has	unconditional
			entitlement to the resources.
Tax reclaims on donations			Incoming resources from tax redairns are induded in the SoFAat the same time as the gift to
and gifts			which they relate.
Contractual	income and		This is only induded in the SoFAonce the related goods orservices have	been delivered.
performance	related grants
Gifts in kind			Gifts in kind are accounted forata reasonable estimate oftheir value to the charity or the amount actually realised.
			Gifls in kind forsale or distribution are induded in the accounts as gifts only when sold or
			distributed by the charity.
			Gifts in kind for use by the charity are induded in the SoFAas incoming resources when
			receivable.
Donated services and			These are only induded in incoming resources (with an equivalent amount	in resources
facilities			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	ofthe service or
			facility received
Volunteer help			The value ofany voluntary help received is not induded in the accounts but isdescribed trustees' annual report.		in the
Investment	income		This is induded in the accounts when receivable.
Investment	gains and	losses	This indudes any gain orloss on the sale ofinvestments and any gain or	loss resulting from
			revaluing investments to market value at the end ofthe year.
EXPENDITURE		AND LIABILITIES
Liability recognition			Liabilities are recognised as soon as there isa legal orconstrudive obligation committing			ihe
			charity to pay out resources.
Governance	costs		Indude costs ofthe preparation and examination ofstatutory accounts, the costs oftrustee
			meetings and costofany legal advice to trustees on governance orconsittut'onal matters.
Grants with	perfonnance		Where the charity gives agrant with conditions for its payment being a specific level ofservice
condltJons			or output to be provided, such grants are only recognised in the SoFAonce the recipient		ofthe
			grant has provided the specified service or output.
Grants payable without			These are only recognised in the accounts when a commitment has been	made and there		are
performance	conditions		no conditions to be met relaling to the grant which remain in the control ofthe charity.
Support Costs			Support costs indude central functions and have been allocated to acbvity cost categories			on a
			basis consistent with the use ofresources, eg allocating property costs by floor areas, or			per
			capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fled assets		for use	These are capitalised ifthey can be used for more than one year, and costat least f500.			They
by charity			are valued atcost ora reasonable value on receipt.
Investments			Inveslments quoted on a recognised stock exchange are valued at market value at the year
			end. Other investment assets are induded at trustees' best estimate ofmarket value.
Stocks and	work in progress		These are valued atthe lower ofcost or market value
POLICIES ADOPTED
ADDmONAL		TO OR
DIFFERENT FROID		THOSE
		ABOVE

				This year	Last year f
Voluntary	income &	Gift		47,669	40,109
Aid Tax Recoverable				9,441	8,115
			Total	57,110	48,224
Activities	for generating	funds
			Total
Investment	income
			Total
Incoming	resources from
charitable	activities
			Total

Note 4			Analysis ofresources expended	Analysis ofresources expended
Resources		expended	may be further analysed	ifthis would help	the reader ofthe	accounts.
				Analysis		This year	Last year f
Costs ofgenerating
voluntary	income
					Total
Fundraising		trading
costs
					Total
Investment
management		costs
					Total
Charitable	activities					28,851	12,990
					Total	28,851	12,990
Governance		costs
					Total

	Please c	omplete th	is noteifthe charity	has analy	sed its expen	ses using	activity categ	ories and h	as support costs.
			Fundraising	activity	Charitable	ActNity	Governance	Activity	Total Cost
	Su	ort cost			E
	Building	Rent & Hall	Hire						9,548
	&Rates
	Welfare					600			600
.	Subscri	lion				917			917
	Bank charges					386
	Maintenance					40			40
	Accountanc					500			500
	Statione					556
	Childrens	Church				1,020			1,020
	Honorarium					1,650			1,650
	Travel					937			937
	Events					10,030			10,030
	Missions					8OO			800
						28,851			28,851
	Note 6		Details ofcertain	items of	expenditure

This year	Last year
NONE	NONE
NONE	NONE
K NONE	NONE

grants
						Grants to	Grants to
						institutions	individuals
Purpose	for	which	grants	made		Total amount f	Total amount	R
					Total

Note 9			Tangible	Tangible	fixed assets	fixed assets
Please complete this			note ifthe charity has any tangible fixed					assets
9.1 Cost or	valuation
			Freehold land		Other land	&	Plant,	Fixtures,	Payments	on	Total
			&buildings		buildings		machinery	fittings and	account	and
							and motor	equipment	assets under
							vehicles		construction
Balance brought
forward
Additions
Revaluations
Disposals
Transfers
Balance carried
forward
9.2Accumulated		depreciation		and	impairment	provisions
		Basis	SLor	RB	SLor RB		SLor RB	SL	SLor RB
		Rate						33%
Balance brought
forward
Depreciation	charge
for year
Impairment	provisions
Revaluations
Disposals
Transfers
Balance carried
forward
9.3Net book value
Brought forward
Carried forward

FA ro	w S03.
	102	10.3
	Iwarket value at	Income from
	year end	investments	for
		the year
r
Total

Please complete this note if	Please complete this note if	the charity has any	debtors	or re	ents.
Analysis ofdebtors				Amounts within	falling due one year	Amounts more	falling due after than one year
				This year	Last year	This year		Last year
									K
Trade debtors
Amounts due	from subsidiary	and associated
undertakings
Other debtors
Prepayments	and accrued income
			Total

12.1 Analysis ofcreditors
			Amounts	falling due		Amounts	falling due after
			within	one	year	more	than	one year
			This year f	Last year f		This year f		Last year
Loans and overdrafts
Trade creditors
Amounts due to subsidiary	and associated
undertakings
Other creditors			NONE
Accruals and deferred income
		Total

13.1 Fu	nds held
Please	give a brief description ofany ofthe following type of funds held by the charity.
	~ permanent endowment funds (PE);
	~ expendable endowment funds (EE);and
	~ resbicted income funds, including special trusts, ofthe charity (R).
	Fund Name Type PE, EE Purpose and Restrictions orR

				Fund					Fund
				balances					balances
				brought	Incoming	Outgoing		Gains and	canled
				forward	resources	resources	Transfers	losses	forward
Fund	names				R
		Total	Funds

13.3Transfers between	funds
Please give details ofany	transfers between funds.
From Fund (Name)	ToFund (Name)	Reason	Amount

Name	of	trustee	or	connected	party	Legal authority (eg order, governing document)	This year Last year Amounts paid or benefit value

Name oftrustee or connected party	Legal authority	This year Amount	Last year owing

Name ofthe trustee or related party	Relationship charity	to	Description ofthe transaction(s)	This year f	Last year E