## **CHARITY COMMISSION**
## **Carlisle Vineyard Church**
**(A company limited by guarantee)**
## **Annual Report and Financial Statements**
## **31 December 2021**
**Company registration number: 08494400 Charity registration number: 1152611**
## **Carlisle Vineyard Church**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' report|2|
|Trustees' responsibilities in relation to the financial statements|5|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9|
## **Carlisle Vineyard Church**
## **Reference and Administrative Details**
**Charity name** Carlisle Vineyard Church **Charity registration number** 1152611 **Company registration number** 08494400 **Registered office** Vineyard Hub Former Mitchel Dryer's Building Lorne Street CARLISLE CA2 5DU **Trustees** S Mitchell J Askew J Blair R Fearon A Reynolds **Accountant** Dodd & Co Limited FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW
Page 1
## **Carlisle Vineyard Church**
## **Trustees' Report for the Year Ended 31 December 2021**
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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.
## **Governing Document**
Carlisle Vineyard Church (“Carlisle Vineyard” or “the Church”) is a registered charity number 1152611, incorporated on 18th April 2013, duly constituted by means of its Memorandum and Articles of Association and operating as a church.
## **Objectives & Activities**
The objectives of Carlisle Vineyard are:
- The advancement of the Christian faith including missionary activities in the United Kingdom and
- 1. overseas and also including, but not limited to, the planting of new churches and organisation of congregations.
- The relief of sickness and financial hardship and to preserve good health by the provision of funds,
- 2. goods or services of any kind
3. The advancement of Christian education.
- To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age,
- 4. infirmity or disability, financial hardship or social circumstances with the object of improving the conditions of life.
The advancement of the Christian faith including missionary activities in the United Kingdom and overseas and, also including, but not limited to, the planting of new churches and organisation of congregations.
We continued to serve the city as outlined below and to reach out in love and help to our neighbours throughout this time. We also reached out to those we’ve been developing relationships with who are working in India to help send financial provision for the work they are doing there, as well as a vineyard church in Mexico, street project in Houston, Texas (7 more, working with those recently released from prison) and a charity called E3 in South Africa working to help end stigma towards those with HIV/Aids as well as providing help and support to the poorest communities.
On Easter Sunday we had a baptism, managing to work with the regulations at the time and utilising videoing to enable the community to join in.
The group in the South of Cumbria have now begun the journey to become a Vineyard Church plant and have continued to meet throughout 2021, with biweekly contact with Carlisle Vineyards leadership team.
The relief of sickness and financial hardship and the preservation of good health through the provision of funds, goods or services.
We have continued with Space to Talk throughout 2021. This has been a project in partnership with Carlisle City Council and the local NHS partnership meeting every Friday in the city centre, providing a space where trained listeners are available to chat to those passing by. 6300 bags of courage are distributed through this project with grant funding being received from the Cumbria Community Foundation and Carlisle City Council to cover the cost of these and operational overheads.
Give A Day to the city has continued to work through 20 local schools and youth organisations in providing packs to enable the schools to be more generous to those in and around the schools. This included pots of joy for vulnerable people in the community and surprise appreciation for teachers.
At Christmas, we worked in partnership with Hebron Evangelical Church and Cumbria County Council to gather and distribute 26 hampers for families identified by the social services team. We also gathered and distributed 20 hampers for local refugee families in partnership with Cumbria Refugee Action Group.
Page 2
## **Carlisle Vineyard Church**
## **Trustees' Report for the Year Ended 31 December 2021**
Cumbria Refugee Action Group moved into a room in our venue for the storage of their items and used our venue as a distribution point for refugee families in the city. In September we made welcome ‘Feast Boxes’ for all of the refugee families in the city including those recently arrived from Afghanistan.
The advancement of Christian education
Throughout 2021 we have continued to meet together as a community every Sunday to worship, pray and gather around the Bible or feast around tables. We continued to meet virtually until the end of July. From September onwards, we regathered in our venue on Sunday’s and duplicated this into zoom as well, giving everyone the option of how they’d like to gather.
We engaged with the Wellbeing Course from January until March which was well attended online, with a large percentage of the community taking part and with associated small group spaces. We then moved onto Everyday Supernatural from April onwards.
Encounter School of Mission continued on until May of 2021, with 10 from Carlisle Vineyard graduating this programme, hosted by Causeway Coast Vineyard. Some of our worship team were also involved in training through Vineyard Churches UK & Ireland.
To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.
In the Summer we held a picnic in the park and various walks for folks to reconnect post lockdowns and spend social time together. At Christmas we hosted a range of activities to provide a place for those in the city to gather socially including a Wreath Making Evening, Quiz Night, unfortunately having to cancel some of the planned activities due to the rise of Omicron. These were attended by those in the city and part of the CV community.
We restarted a parent and tots group in October which meets every Wednesday morning.
We’ve continued to host a regular gathering for our young people, with a monthly social event at the venue for young people to connect and enjoy each other’s company, rebuilding relationships post lockdowns.
## **Organisational Structure**
Carlisle Vineyard Church is a company limited by guarantee as well as a registered charity, in which the company directors also form the Board of Trustees. The liability of each trustee director in the event of a winding up is limited to £1. The day to day running of the Church is delegated to the pastoral and administrative staff led by A. Fearon and Mrs R. Fearon.
## **Appointment of Trustee Directors**
New trustee directors are appointed when appropriate suitable candidates are considered upon the basis of their skill, experience and understanding of the aims of the Church.
## **Financial Performance**
The financial statements as presented show a surplus on unrestricted funds during the period of £19,344.
The GAD Fund began 2021 with £7,392 funds which were all allocated spends and not profit, £4,895 has been distributed within the year. This leaves the total fund standing at £2,497 at the end of 2021. This is not a surplus as it is due to money allocated for specific project costs not being spent yet in 2021 and therefore will be there to cover costs in 2022.
The South Church Plant fund began the year with £5,575, it received £7,670 during the year and had no disbursements, at the end of 2021 there is £13,245 to be carried forward.
Space to Talk began 2021 with £13,500 in the fund, this received £10,063 during the year and disbursed £12,748, this leaves £10,815 to be carried forward to fund the costs in 2022.
A new restricted fund began in the year, Well. £1,370 was received during 2021 all of which was disbursed during the year, leaving nil funds carried forwards in 2022.
Page 3
## **Carlisle Vineyard Church**
## **Trustees' Report for the Year Ended 31 December 2021**
The Encouragement Shed and Exponential funds have both been transferred to the unrestricted fund during the year. These projects have come to an end and the trustees and donors have agreed that the funds can be spent elsewhere.
Performance against the charitable aims and objectives of the organisation are noted in the section “Objectives and Activities”.
## **Reserves Policy**
The trustee directors have examined the Church’s requirements for free reserves in the light of the predominant risks to the Church. The main risk is a reduction in the Church community giving rise to a reduction in income. The trustee directors have reviewed the reserves policy and consider it appropriate to aim to retain free reserves up to the equivalent running costs for three months.
As at 31st December 2021 the general protected reserve amounted to £30,000 and this is expected to vary during 2022 in the line with Church expenditure and Church community levels. This policy will be kept under constant review.
Free reserves as at 31 December 2021 are £57,744.
## **Risk Management**
The systems of internal controls are designed to provide reasonable, but not absolute assurance against material misstatement or loss. They include:
a) An annual budget considered by the trustee directors.
b) Regular consideration by the trustee directors of financial reports.
- c) Delegation of authority and segregation of duties.
- d) Identification of management of risks.
The trustee directors aim to review on a regular basis the main risks that the Church faces. They believe that maintaining free reserves, combined with appropriate controls over the key financial systems, provides sufficient resources in the event of unexpected or adverse conditions. The trustee directors are also of the opinion that adequate systems are in place to mitigate any significant matters arising from operational and business risks.
## **Small company provisions**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board on 17 May 2022 and signed on its behalf by:
.........................................
S Mitchell Trustee
Page 4
## **Carlisle Vineyard Church**
## **Trustees' Responsibilities in relation to the Financial Statements**
The trustees (who are also directors of Carlisle Vineyard Church for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and the Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Company law 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 charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 5
## **Independent Examiner's Report to the Trustees of**
## **Carlisle Vineyard Church**
I report on the accounts of the company for the year ended 31 December 2021, which are set out on pages 7 to 20.
## **Respective responsibilities of trustees and 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. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. 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 present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
......................................... Joanne Thomlinson FCA Dodd & Co Limited Chartered Accountants 17 May 2022
FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW
Page 6
## **Carlisle Vineyard Church**
## **Statement of Financial Activities (including Income and Expenditure Account ) for the Year Ended 31 December 2021**
|**Note**
**Income and endowments from:**
Donations and legacies
2
Investment income
3
Charitable activities
4
Other income
5
Total income and endowments
**Expenditure on:**
Charitable activities
Total expenditure
Net income before transfers
**Transfers**
Transfers between funds
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**£**
107,735
17
11,180
-|**Restricted**
**Funds**
**£**
19,103
-
-
-|**Total Funds**
**2021**
**£**
126,838
17
11,180
-|**Total Funds**
**2020**
**£**
151,986
59
-
555|
|---|---|---|---|---|
||118,932|19,103|138,035|152,600|
||102,769|19,013|121,782|109,958|
||102,769|19,013|121,782|109,958|
||16,163
3,181|90
(3,181)|16,253
-|42,642
-|
||19,344
40,756|(3,091)
29,648|16,253
70,404|42,642
27,762|
||60,100|26,557|86,657|70,404|
All of the Charity's activities derive from continuing operations during the above periods.
The notes on pages 9 to 20 form an integral part of these financial statements.
Page 7
## **Carlisle Vineyard Church**
## **Company registration number: 08494400**
## **Balance Sheet as at 31 December 2021**
|**Note**
**Fixed assets**
Tangible assets
11
**Current assets**
Debtors
12
Cash at bank and in hand
**Creditors: Amounts falling due within**
**one year**
13
**Net current assets**
**Net assets**
**The funds of the charity:**
**Restricted funds**
**Unrestricted funds**
Unrestricted income funds
**Total charity funds**|**2021**
**£**
**£**
2,356
845
85,889
86,734
(2,433)
84,301
86,657
26,557
60,100
86,657|**2020**
**£**
**£**
1,652
2,621
66,757
69,378
(626)
68,752
70,404
29,648
40,756
70,404|**2020**
**£**
**£**
1,652
2,621
66,757
69,378
(626)
68,752
70,404
29,648
40,756
70,404|
|---|---|---|---|
||||70,404|
||||29,648
40,756|
||||70,404|
For the financial year ended 31 December 2021, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Board on 17 May 2022 and signed on its behalf by:
.........................................
S Mitchell Trustee
The notes on pages 9 to 20 form an integral part of these financial statements.
Page 8
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **1 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
These financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
## **Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Further details of each fund are disclosed in note 18.
Page 9
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## _......... continued_
## **Income and endowments**
Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administor/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measured with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity.
Income from Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Incoming resources from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate.
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.
## **Expenditure**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Taxation**
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Fixed assets**
Individual fixed assets costing £400 or more are initially recorded at cost.
## **Depreciation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Equipment
20% straight line basis
Page 10
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **Trade Debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and Cash Equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Liabilities**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Operating leases**
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.
## **Pensions**
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
Page 11
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **Financial instruments**
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities.
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## **2 Donations and legacies**
|**Donations and legacies**
Committed giving
Appeals and donations
Gift Aid tax reclaimed
**Grants**
UK Government grants
Grants - other agencies|**Unrestricted**
**Funds**
**£**
67,020
26,048
14,667|**Restricted**
**Funds**
**£**
-
7,660
1,443|**Total Funds**
**2021**
**£**
67,020
33,708
16,110|**Total Funds**
**2020**
**£**
79,216
15,725
15,954|
|---|---|---|---|---|
||107,735|9,103|116,838|110,895|
||-
-|10,000
-|10,000
-|11,466
29,625|
||-|10,000|10,000|41,091|
||107,735|19,103|126,838|151,986|
Of the donations and legacies income in 2020, £113,619 related to unrestricted funds and £38,367 related to restricted funds.
Page 12
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **3 Investment income**
|Interest on cash deposits|**Unrestricted**
**Funds**
**£**
17|**Restricted**
**Funds**
**£**
-|**Total Funds**
**2021**
**£**
17|**Total Funds**
**2020**
**£**
59|
|---|---|---|---|---|
Of the investment income in 2020, £59 related to unrestricted funds and £nil related to restricted funds.
## **4 Charitable activities**
||**Unrestricted**|**Restricted**||**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Funds**|**Funds**||**2021**|**2020**|
||**£**|**£**||**£**|**£**|
|Other income|11,180||-|11,180|-|
## **5 Other income**
||**Unrestricted**|**Restricted**||**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Funds**|**Funds**||**2021**|**2020**|
||**£**|**£**||**£**|**£**|
|Rental income|-||-|-|555|
Of the other income in 2020, £555 related to unrestricted funds and £nil related to restricted funds.
Page 13
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **6 Expenditure**
|**Direct costs**
Employment costs
Telephone and fax
Global gifts
VCUKI giving
Sundry expenses
Church ministries and groups
Local outreach
Stewardship services
**Support costs**
Rent
Light, heat and power
Insurance
Repairs and maintenance
Computer software and maintenance costs
Printing, postage and stationery
Trade subscriptions
Cleaning
Advertising
Accountancy fees
Independent examiner's fee
Legal and professional fees
Depreciation of freehold property|**Charitable**
**activities**
**£**
50,118
200
7,422
4,200
19
6,040
21,304
752|**Total**
**2021**
**£**
50,118
200
7,422
4,200
19
6,040
21,304
752|**Total**
**2020**
**£**
57,413
415
1,794
4,200
87
6,503
15,965
1,002|
|---|---|---|---|
||90,055|90,055|87,379|
||4,200
-
716
17,007
1,958
232
506
1,250
1,116
3,539
200
-
1,003|4,200
-
716
17,007
1,958
232
506
1,250
1,116
3,539
200
-
1,003|16,800
(3,628)
425
3,021
1,684
449
663
242
1,391
400
200
130
802|
||31,727|31,727|22,579|
||121,782|121,782|109,958|
Of the expenditure in 2020, £91,121 related to unrestricted funds and £18,837 related to restricted funds.
## **7 Governance costs**
|Accountancy fees
Independent examiner's fee
Legal and professional fees|**2021**
**£**
3,539
200
3,739|**2020**
**£**
400
200
-
130|
|---|---|---|
|||730|
Page 14
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **8 Trustees' remuneration and expenses**
During the year, R Fearon and her husband A Fearon, each received remuneration for their roles as Team Leaders of the charity of £12,854, being gross salary and employer’s pension contributions. These payments were made in accordance with the provisions in the governing document of the charity. R Fearon receives no remuneration in her role as a trustee.
No trustees received reimbursement for costs incurred during the year
## **9 Net income**
Net income is stated after charging:
Depreciation of tangible fixed assets
|**2021**|**2020**||
|---|---|---|
|**£**|**£**||
|1,003||802|
## **10 Employees' remuneration**
The monthly average number of persons (including senior management) employed by the charity during the year was as follows:
|Charitable activities
The aggregate payroll costs of these persons were as follows:
Wages and salaries
Other pension costs|**2021**
**No.**
5
**2021**
**£**
47,939
968
48,907|**2020**
**No.**
7|
|---|---|---|
|||**2020**
**£**
55,289
749|
|||56,038|
No employee received emoluments of more than £60,000 during the year (2020 - No. 0).
The key management personnel comprise the senior management. The total employee benefits of the key management personnel of the Charity were £24,960 (2020 - £27,300).
Page 15
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **11 Tangible fixed assets**
|**Cost**
As at 1 January 2021
Additions
As at 31 December 2021
**Depreciation**
As at 1 January 2021
Charge for the year
As at 31 December 2021
**Net book value**
As at 31 December 2021
As at 31 December 2020|**Equipment**
**£**
4,011
1,707
5,718
2,359
1,003
3,362
2,356
1,652|
|---|---|
## **12 Debtors**
|Trade debtors|**2021**
**£**
845|**2020**
**£**
2,621|
|---|---|---|
## **13 Creditors: Amounts falling due within one year**
|Trade creditors
Other creditors
Accruals and deferred income|**2021**
**£**
1,121
312
1,000
2,433|**2020**
**£**
-
146
480|
|---|---|---|
|||626|
## **14 Members' liability**
The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
Page 16
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **15 Operating lease commitments**
As at 31 December 2021 the charity had total future minimum lease payments under non-cancellable operating leases as follows:
|Within two and five years|**Land and Buildings**
**2021**
**£**
**2020**
**£**
21,600
29,400|
|---|---|
## **16 Pension scheme**
## **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £968 (2020 - £749).
Contributions totalling £312 (2020 - £146) were payable to the scheme at the end of the period and are included in creditors.
Page 17
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **17 Related parties**
## **Controlling entity**
The charity is controlled by the trustees who are all directors of the company.
## **18 Analysis of funds**
|**General Funds**
Unrestricted income fund
**Restricted Funds**
GAD Fund
Encouragement Shed
South Church Plant
Space to Talk
Exponential
Well|**At 1 January**
**2021**
**£**
40,756
7,392
2,895
5,575
13,500
286
-
29,648
70,404|**Incoming**
**resources**
**£**
118,932
-
-
7,670
10,063
-
1,370
19,103
138,035|**Resources**
**expended**
**£**
(102,769)
(4,895)
-
-
(12,748)
-
(1,370)
(19,013)
(121,782)|**Transfers**
**£**
3,181
-
(2,895)
-
-
(286)
-
(3,181)
-|**At 31**
**December**
**2021**
**£**
60,100|
|---|---|---|---|---|---|
||||||2,497
-
13,245
10,815
-
-|
||||||26,557|
||||||86,657|
GAD Fund - Give A Day to the City is a city wide initiative (now expanded to national) to inspire business and other organisations to voluntarily give of their time and resources to help benefit projects across the city to help increase the wellbeing and atmosphere of our city.
Encouragement Shed - Was originally a fund to purchase a vehicle to serve the city.
South Church Plant - A fund saving towards releasing a new vineyard church that will be a multiplication of Carlisle Vineyard and called Lune Valley Vineyard, due to be planted in late 2022.
Space to Talk - A city wide initiative in partnership with the local NHS and Carlisle City Council (expanding to the county in 2022) where trained listeners are deployed to help increase the wellbeing of others, currently as a weekly project in Carlisle City Centre with those passing by.
Exponential - Training initiative ran in 2018/19
Well - Gift towards the work of The Well who support those coming out of addictions.
Page 18
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **Prior period**
|**General Funds**
Unrestricted income fund
**Restricted Funds**
GAD Fund
Encouragement Shed
South Church Plant
Space to Talk
Exponential|**At 1**
**January**
**2020**
**£**
17,644
6,937
2,895
-
-
286
10,118
27,762|**Incoming**
**resources**
**£**
114,233
19,277
-
5,590
13,500
-
38,367
152,600|**Resources**
**expended**
**£**
(91,121)
(18,822)
-
(15)
-
-
(18,837)
(109,958)|**At 31**
**December**
**2020**
**£**
40,756|
|---|---|---|---|---|
|||||7,392
2,895
5,575
13,500
286|
|||||29,648|
|||||70,404|
## **19 Transfers**
A transfer has been made to unrestricted totaling £3,181, £2,895 of this is from Encouragement Shed and £286 from Exponential. These projects have now come to an end, it has therefore been agreed by the trustees and donors that these funds can be spent elsewhere.
Page 19
## **Carlisle Vineyard Church**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
_......... continued_
## **20 Net assets by fund**
|Tangible assets
Current assets
Creditors: Amounts falling due
within one year
Net assets
**Prior period**|**Unrestricted**
**Funds**
**£**
2,356
60,177
(2,433)
60,100|**Restricted**
**Funds**
**£**
-
26,557
-
26,557|**Total Funds**
**2021**
**£**
2,356
86,734
(2,433)
86,657|**Total Funds**
**2020**
**£**
1,652
69,378
(626)|
|---|---|---|---|---|
|||||70,404|
|Tangible assets
Current assets
Creditors: Amounts falling due
within one year
Net assets|**Unrestricted**
**Funds**
**£**
1,652
39,730
(626)
40,756|**Restricted**
**Funds**
**£**
-
29,648
-
29,648|**Total Funds**
**2020**
**£**
1,652
69,378
(626)
70,404|**Total Funds**
**2019**
**£**
2,456
29,560
(4,254)|
|---|---|---|---|---|
|||||27,762|
Page 20