# # # ## ## ## ## ## # ## ## ## ## |||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|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|||||| ||||Analysis||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| |---|---|---|---|---|---| ## ##