CHARITY COMMISSION Carlisle Vineyard Church IA company Ilmlted by guaranlg¢1 Annual Report and Flnanclal Statements 31 December 2023 Company registration numbar. 08494400 Charity registration number: 1152611 dOdd&co
Carlisle Vineyard Church Contents Reference and Administrdtive Details Trustees. report Twstees, responsibileS in relation to the financial statements Independent examinevs report Statemènt of finanaal activities 88lance sheet Notes to the financial statements
Carlisle Vineyard Church Reference and Admlnlstrative Detsils Charity nome Carlisle Vineyard Church Charity r•gl$tration number 1152611 Company regIStraOn number 08494400 Re9iStèred officg Vineyard Hub Former Mitchel Dryers Building (Main Entran¢6} Denton Holme CARLISLE CA2 5DU Trustee8 A Reynolds, Chair S Mitchell IRèsigned 3 May 20231 (Resigned 31 October 20231 J Blsir A S Fearon B A Young M Tayl(x E Hall (Appointed 31 January 20241 Aecountant Dodd & Co Limyted FIFTEEN Rosehill Montgomeryway Rosehill Estate CARLISLE CA12RW Page 1
Carllsle Wineyard Church Trustee$. Report for the Year Ended 31 Decembar 2023 The financial statements have boen pr8p8r8d in accordance wth the acLountln9 policies get out in notes to the accounts and comply wth the charity's goveming documènt. the Charities Act 2011 and AcLounting and Reporting by Charities.. siaiement of Recomrnended Practice ap1¢able to charities preparing their accounts ln accordance with Ihe Finanagl Reporting Standard applicable in the LIK 8nd Republic of Ireland. Gov•mlng Document Cartie Vinèyard Church {"Carlisl8 Vineyard" or °Iha Church") is a registered charity number 1152611, incorporated on 18th April 2013, duly consts"tuted by meatts of its Mernorandum and Arbejes of Association and operating as a church. The Truste8s confimi that they have referred to th8 Charity Commission puilic benafit guidan vthen lewing the Charity's aims and objectives an¢J in anA1 future aCb"Wts. Oblectlvgs & Actlviti85 The objectives of Cartisle Vineyard are-. 1. The 8dvanrArnent of thè Christian faith indJIng rnissionary actiwbes in the United "rjd0rn and ovet5eas and 81so induding, but not limitj to, the planting of new churches and organisation of congregations. 2. The relief ol sickness and financial hardship and to preserve good haalth by the provision of funds, goods oi services ol any kind 3. The advancement ol Chrtin education. 4. To provid8 01 assist In proMOn of facilitS in the interests ol social welfaTE for rweation or other leisure time occupation of individuab who hav8 need of sucth facilities by reason of their youth, aoe, Infirmity or disability. financial hardship or social cir¢umstan¢es with the 0.ect of improwng th8 conditions of life. The advanc8ment of th8 Chrostian falth Includlng missionary activltlg$ In thg United Kingdom and overseas and, 0180 in¢ludingi but not Ilmit•d to, the pbantlng of new ¢hur¢hes and organlsation of congTegatso#s. Despite lots of change and challeng8 we have continu&J to love and seTve the city. Wa have seen numbers end giving decrease yet we have seen the church community step up in regards to commitmeni and involwrent. We have always sought to be a bl8s5ing to the aty and on8 exciting partnership wth our Hub venue is that W8 have been able to Share the spac& wrth Cumbn'a Deal assOction and also The Well C0rnfflunes, which Is an or9aniz8tion that helps people corne out of addidion. As a church we have connected with m8ny different people from these groups. We also Nvo lots of people g8th"rKJ baptised in local rivers across 2023. The group in the South of Cumbria have restart the church plant conp1 and we have connected them to olhers In the V1neyard movement who will help thèm in this next season. We contlnue to be In wular connection. Tho rellof of 81ckno$s and flnancial hardshlp and tho pres•Nation of good health through th¢ provl$ion of funds, goods or sÈrvlc¢¥. Give A Day has enjoyèd a great year coming out of thé covid roStDctions we have se8n schools, bjsinasses, groups. other thurches getting involved many gerrouS projeds acT05S the c4ty. Carlisle Ifineyard enables GNe a Day to happen 8v8ry year. At Christrnas, we again h8lped with resources for those who havg just moved to the cty, and we gave hampars away lo struggling f2milie8. We work wth Cumbria Refugee Action Group in welo)ming new pecrf)le to the city with resources and praotyrAI gifts to thtsse most in need. The advancemont of Chtl$tian education During 2023 we have met community ev8ry Sunday to worship, pray and gather around thè Bibl8 or feast around tables. On the 8econd Sunday in the month, we have stsrted to have a big church lunch all toJelh8r. The last Sunday in the month is called Scattered Sunday and we encourage people to open up their hotnes to invite friends and neighbours to com8 and enjoy f(bod. Pagè 2
Carllsle Vineyard Church Trustees. Report for th8 Year Ended 31 December 2023 We have ntInued to gather together at the Wedne8day evening Reset meeting, the group h85 gotten smaller. but the relationships have dBveloped. To providè or asslst In the provl8ion of facilitie5 in thg interests of social wèlfarè for recreation or othar leisure time oecupa0n of Indlvlduals who have n88d of such fa¢llltie8 by r*a$ort of thelr youth, age, Inflmilty or disability, financial hardshlp or social circum¥tan¢e$ with the object of improving thelr Gondltlons of Ilfe. As a ehurch have had fjifferent events throughout thè yaar such as wreath making, feast Sundays, T8¢0 Tuesdays (student 8ge group) Give a day to the City. we h8ve also helped develop spa to Talk which is where we help provide 3 safe $pac8 for conn8thon arKI to ask people how they ale. This has happene(l on a nurnber of occasions in and around the cty. We have good connections across th8 cty with other ehurches, Safe Families for children, Cartisle Ambassadors amongstothers. Organlsafjonal Structure Carfisle Vineyard Church Is a company limited by guaranteè as well as a registered charity, in whith the JmpanY directors also form the Board of Trustees. liability of each tstee director in the event of a winding up is limited to £1. The day to day running tsl the Church Is delegated to the pastoral and administratwe staff led by A Feaion. Appolntment of Tru¥lg9 Dlrectors New trustee directors are appointed when appropriate suitab16 CandateS are Un5KkTEd upon the basis of their skill. experience and understsnding ol the aims ol the Church. Finanelal Perfomian¢e The financ4al ststemenls as presented show a deficit on unre$trictÈd funds during the period of £5,257. The GAD Fund began 2023 wlh £1,258 funds which were 811 allocated spends and not profit, £1,258 has been distribuied within the year. This leaves the total fund standing at £nil at the end of 2023. The South Church Plant fund began the year wth £4.245, il received £475 during the year and £2.917 has been distnbuted. The project was complet8d during the year and the remaining £1,803 wa$ transferred to th8 unrestrided fund. PerforrnancÉ against the d)aritsble aims and 0.ectIveS of the organisation are noted in the section 'ObjectlV88 and A¢tiwbgS". R48Otves Pollcy The trusieg dirECtors have examined the Church's QUIrerit5 for free reserves in the light of the predominant risks to the Church. Thg maln risk Is a reduction in the Church ci>mmunrty giving rise to a reduction In income. The trustee directors have rewewed the SerS policy and consider it 8PPlOPriate to aim to retain free r8sewes up to the equivalent running costs for six months. As at 31st December 2023 the general pToteLted reserve amounted to £30.000 and this is expected to vary during 2024 in th8 linp wrth Churd) expendvcure and Churd) community levels. This policy wll be kept under constant reviow. Free reserves 85 * 31 DevrL[2023 are £34,073 Page 3
Carlisle Vineyard Church Trustees. Report for the Year Ended 31 Decembèr 2023 Risk Manggèment The systems of intemal Controls 8re design&1 to provide reasonable, but not absolute assurarn against m8téri81 misststement or1058. They incle.. al An annual budget considered by the trust88 directors. bl Regular nsideratIon by the trust88 dir8Ctors of financial reports. cl Delegation ol authority and segregation of duties. dl Identification of managementof llsks. The trustee directors aim to revw on a rul8r b8SlS th8 main risks that the Church fa$. They believe th81 maintaining free reseNes, combined wth appropriate controls over the key finanual systems. provides sufficient resources in the evEnt ol unexpe£tsd or adverse conditions. The tIU5tee director5 are also of the opinion that adequate systems are in pla to rngate any signifi¢ant matter$ arising from operational and business risks. Small Company provlslonG This report has b88n pr8p8r8d in accordants ryth the small companies regime under the Companies Act 20C6. Approved by the BoaTd on 2 July 2024 and on its behalf by.. A Reynold5 Ttustee Page 4
Carlisle Vineyard Church Trustees, Responsibiliti8s in relation to the FSnan¢lal Statements The trustees lthl)o are also directors of Carfisle Vineyard Church for the purpo$85 of company lawl are responsible for pr8panng the Tiustees, Annual Report and the finsnaal statements in accordan wth applicable law and the Financial Reporting Standard 102 - 'The Financial R8POtting Starvjard applicable in the UK and Republic of Ireland,. Company law requires the trustees to prepart fin8nual statements for each financial yegr whid) give a true and fair eW of the state ol affairs of the charitable ¢ompany and of the incoming resour<$ and application of rosources, induding inctsme and expenditure. of thg charitable company lor that period. In pieparing these rinanaal statements. the trustees aré required to.. Select suitable accounting polic5 and then apply them CAJnsislenYy; obseNe the methods and prinoples in the Charities SORP.. make judgements and estimates th8t are rtasonable and prudent.. state whether applicable UK accounting standards have been followed, subject to any material ¢Yepartures di10$e 8nd oxplained in th6 finanoal 5tatem8nts,' and prepare the financial statemants on the goin9 concern basis unless it is inappropriate to presurne that the charitablg ¢ompany will continue in business. The trustees are responsible for keeping proper accounting records that disclose wth reasonable accur8Cy at any time the fin¢la1 position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding thè assets ol the charitable Company and henTr for taking asonable steps forthe prèvèntion and deteCtn of fraud and othèr irregularitie5. PaJ8 5
Independent Examiner's Report to the Tru$tg8s of Carlisle Vineyard Church I report on the accounts ol the company for the year ended 31 Dember 2021 which are set out on pages 7 to 20. RespeGlve responslbllltles of trustees and gxamlner The trustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of thè accounts. Thè trustees consider that an audit is not required for this year under sethon 144121 of th8 Charities Act 2011 Ithe 2011 Act) and that an independent exarninalion is need8d. Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and i8 eligible for independent examination, rt is my responsibility to-. examine the accounts under section 145 of the 2011 Art follow th8 procedurès lèid down in the Goneral Directions given by the Charity Comrnission under section 145151 Ibl of the 2011 Act.. and ststè whèthèr particular m8tters have Come to my attention. 8asi$ tsf IndondOn10xamift&rfs roport My exarnination was carried out in accordance with the General Directions given by the Charity Coinmission. An examination includes 8 review ol the accounting records kept by the charity and a cotnparison of tha accounts presented with those records. It also inelud6s consideration of any unusual items or disclosures in the accounts, and seeking explanalions from you a8 trustees concerning any such matters. The procedures undertaken do not prowde all the eviden that would be required in an audit and con5equenJy no OnIOn is given as to whether the accounts present a 'true and fair wev/ and the report is limtsd to thase matters set out in the statement below. Ind•pond•nt •xamln•r'$ stat•m•nt In connection with my examirEatiDn, no matter ha5 come to my attention.. 111 which gives me reasonable cause to believe that in any material respect the requirernents.. to keep ac4)untiTrJ re¢ords in aC(ran with sethon 388 ofthe Companies 2006.. and to prepare accounts which aecord with the accounts.ng cOrdS, comply with the accounting requirements of section 396 af the Companies Act 2006 and wth the methods and princAples Of the Statement of Recommended Practice.. Accounting and Reporting by Charitses ha not been me( or 121 to whieh, In my opinion, attention should be drnwn in order to enabk a prtsr undèrstanding of thè accounts to be reached. FIFTEEN Rosehill Montgomery Way Rosehill Estatè CARLISLE CA1 2RW anne Thomlinson FCA dd 8 Co Limited Charteied Acoounlants 2 July 2024 Pago 6
Carlisle Wineyard Church Statement of Financial Activities {inGluding Income and Expenditure Account} for the Year Ended 31 December 2023 Unrestricted Restricted Totsl Funds Total Funds Fund8 Furtd¥ 2023 2022 Note In¢omo and gndowments from: Donations and legacies Investments Charitable aCtiltieS Totsl income and endowments 66,353 476 18,832 85,461 475 66.828 476 18,632 85,936 71.436 61 3,040 74.537 475 Expendlture on: Charitable adivities Total expenditure 92,521 92,521 4.175 4,175 ,696 .696 115,218 115,218 Net expenditure before trAnslars 17,0601 13,7001 110.7601 140.e411 Transfers Transfers beNveen lunds 1,803 11,8031 Net movements in funds (5,2571 {5,5031 (10,7601 140,6811 Reconclllatlorh of funds Total funds brought forward Total funds carried fotward 40,473 35,216 5,503 45,976 35,216 86,657 45,978 All of the Charitys activities derr from continuing opèralons during the above p8riod5. The notes on pages 9 to 20 form an integral part of these financial statements. Page 7
Carlisle Vineyard ChUh Company registration number: 08494400 Balance Sheet as at 31 Decèmbèr 2023 2023 2022 Nota Fixed assèts T8ngible a85ets 10 1,143 1,619 Current a8set8 Debtors Cash at bank and in hand 11 3,727 36,835 40,562 573 45,297 45,870 Credltor8'. Amounts lalllng due wlthln one year 12 16,4891 11,5131 Net eurrent assets 34,073 44,357 Not assets 35,216 45,976 Th• funds of th• ¢harlty: Re$trfcied funds 5,503 Vnrestrlcted funds Unrestricted Income funds 35,216 40,473 Total ¢harfty fvnds For the financial year Ènded 31 December 2023. the ¢harty wss ents.lled to exemption from audit under section 477 ofthe Companies Act 2006. 35,216 45,976 The rnembers have not required Ihe charity to obtain an audit of its accounts lor the year in question In acCordanceVlh 5eGtson 476 of the ACL The 41CtorS acknowledge their responsih"lib"es for complying wth th8 rUirements of the Act wrth respect to accounting reeords and the preparation ol accounts. These accounts have been ppared in accordan wth the provisions applicable to c<ynpanies subjed to the small CDmpanies regirne. Approved by the Bo8rd on 2 Juty 2024 and signad on its bèhalf by.. A ReyId$ Trustee The notes on pages 9 to 20 fomi an integral part of these finanaal slalements. Page 8
Carlisle Vineyard Church Notes to the Flnanclal Statements for the Year Ended 31 D8combgr 2023 Accountlng pollcles Summary of signrficant ac¢ountlng pollc5es and key aecounting estimatès The prinapal accounting poliaes applied in the preparation ol these financial ststements are set out bel<. Thèsè polrcie5 have been consistÈnNy applied to all the yea[5 presented. unles5 OtheiSe stated. Statement of eompliancè The financial ststements have b88n pr8P8red in accordan with Accountyng and Reporting tjy Charities.. ststement ol Recommended Practice 8pplir2ble to charibes preparing their accounts in awOrdan with the Financial R6POrting St8ndard applicable in the UK 8nd Republic of Ireland IFRS 1021 (effective 1 January 20191- (Chanties SORP IFRS 10211, the Financial Reporhng Standard applicable in the UK and Repvblic of Ireland IFRS 1021 and the Companies Act 2006. Basia of preparation Thtr charitable cornpany meets the definOn of a public benefit entty under FRS 102. Assets and liabiltbes ale initially r8cognised al hIstc¢al cost transaction valua unlèss otherwise stsled In tha relèvant accounting policy notes. t30ing toncern These finanaal statements hsva been prepared on a going concern basis, The trustees assess whether the use of going concern is appiopriate i.e. whether therE ale any rnaterial uncertainties related to events or condition5 thal m8y c8St significant daubt on the ability of th8 Charity to continue as a going concem. The tnJst6as m8kÈ this sssessmentin respect of a period of one year from the date of approval of the financial ststement5, Fund a¢¢ountlng pollcy Unrestricted inmme funds are general fijnds that are available for use at ths trustées, discrètion in furtherancfi of the objectives of the charity. Restricted income funds are those donatad for usè In a partl¢ular a8 or for spe¢ifi¢ purposes, the use of which is restricted to Ihat a2 or purpose. Futther details of egeh fund arè dL%do8ed in note 17. Page 9
Carllsle Wineyard Church Notes to the Financial Statements for the Year Ended 31 December 2023 .. continued Income and endowments Donations are recogni5ed when th8 Ch8rity has been nOtifd in writing of both the amount and settlement d8t8 In the event that 8 donation is subject to eonditlons that require a level of perfomiance by the Charity before the Charity is ents'tled to the fvnds. the incomè is deferred and not cOgnised unts'l either thos8 condityons are lully met, or the fulfilment of th058 condrtions is whc4ly wthin the control of the Charity and it is probable that these c<Jnditlons will be tulfilled in the reporting period Legacy grfts are recognised on a css8 by casè baS followlng the grant of probate when the administorlexecutor for the estate has comTnunicatsd in writing both the amount and settlement date. In the event that the gift is in the fomi ol an assetothar than cash or a financial assat traded on a r8cognised stock exchange, rtcognrf(ion is subjeetto the valL of the gift being reliably measured wth 8 dre8 of reasonable accuracy and the titl8 to the ass8t hawng been transforrad to the Charity. Irume from Gov8mrn8nt and other grants. wh8th6r'¢apital' grants or'revenue, grants, is reCgnISed when the charity has entidement to the funds. any performanc8 cond5 attathed to th6 grants have beer¢ met, it is probable that the income wll be received and the amount can b8 rneasud reliably and is not deferred. Ioming resources from tax reclaims are induded in the ststement of financial activits.es at the same tsme as tW gift to which they rel£te. Investment incoTne is iecognised on 8 roce1v8b basis. Incomg from ch8ritsble adivities indudes incLmè rècognised as eamed las the retated goods OT Services are provided) undercontract. Expèndlture Liabilities a recognised as soon as there 13 a tegal or constructive obligation committing the charity to the expenditure. All expenditu is accounted tor on an accrna15 basis and has ten classified under headings that aggregate all costs related to the category. Ch8ritab18 8xp8nditure comprises ihose costs incurred by charity in the delNery of its 8c*iwtEs and Servic85 for it5 béneficiari8s. It indud8s both costs ihat can be allocated diredy to suth activities and those cosis of an indirerl nature necessary to supportthem. Support costs Support costs include central fvnctiolls and have been allocated to actlvty cost categories on a basis consistent with the use Of resources, for example, allocating property costs by ffoor artas, or pttr capits, staff Costs by the time Spont and alr costs by thèlr usage. Taxatlon The Charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finan Act 2010 and therefo it meets the definits'on of a charitable company for UK corporation lax putP05es. Accordingly, the Charity is potentially expt from taxation in respect of incom8 or c8pit81 gains received within categories covered by Chapter 3 Part 11 of the Corpoiation Tax Ad 2010 or Section 258 of the Taxation of Chargeablé Gains Arl 1992, to th8 ext8nt that suth income or gains a appld exdusively to charitable putposes. Flxod assots Indildual fixed assets costing £400 or more ar8 intbally recorded at eost. Dèpraeiaiion Depredab"on Is provided on tangible fixed assets $0 as to write off th8 eost or v81uation. 18ss any ests"mated residual vaWJe, over their expected useful economic life as follows.. 20% stravJht line basis Equiprnent Page10
Carlisle Vineyard Church Notes to the Financial Statements for the Year Ended 31 December 2023 . ¢ontintJ8 Tradè D&btor8 Trade debtors are amounts due from custorners for merchandrse sold or Serwces perfom)e¢J in the ordinary course of business. Trade debtors are recogni$1 inibally at the transaction price. They ai£ subsequently rne8sured at amortised cost using the effech've inter85t method, less pro%4sion for impairment. A piovision for Ihè impaimient of trade debtors is established when there 15 objectivè eviden that Ch8rity will not be able to collect 811 amounts due according to the onginal temis of the r8C8ivables. Cash and Cash Equlval•nts Cash and cash equivalents comprise cash on hand antj e811 deposits, and other short-terrn highty liquid investments that are readily conVertie to a known 8mount of eAsh and are subject to an insignifirant risk of change in value. Liabiliti•s Trade creditors are Dbligations to pay lor goods or servi$ that have beèn a(4uired in the ordinary course of bu5inès$ from suppliers. Accounis payab18 ar8 classified as ojrrent liabilib'es if th& Charity does not have an unconditional right, at thtt end ol the reporting period, to d8f8r setuement of the creditor for at least velve months after th8 repotting date. If there is an uncondition81 right to defer settlement for at least letve months 8fterthe teporting d8to, they are presented as non-current liabilitiès. Trade u6ditors are recognise¢J initialty al the transaction pdeè and subsequendy m8asur8d al arnorti5ed cost using the effective Inte$t method. Operatlng l•ases Leases in which substanbally all the risks and rewards of ownership are retsin8d by the lessor are dassified 85 operating lease8. Rentals pay8tAe urKler (¥)grating leases a chargad in st8tÈmsnt of Financial ACtitiS on a straight line basis over the lease terrn. Pensions The tharity operates a defined contribution pension $th8rn8. Contributions are charged in the 8tat8ment of financial activities as they become paysbla in accordan wth the rUS of the scheme. Page11
Carlislg Vineyard Church Notes to the Financlal Statements tor the Year Ended 31 December 2023 . continued Finan¢lal Instrumgnts Financial assets and financial liabileS are CognISed when the thaTty becornes a paty to the contradual prowsions of thè instrument Financial liabilities and equity instruments are clasSifd according to th8 SUbStsn of the Contractual arrangernents entered into. An equily InStm8nt Is any contract that eden$ a residual interest in the a$89ts of the Charity after deducting all of its liabil&s. All financial assets and liabilities are initially rneasured at transaction price linduding transaction costs), except forthose finanei818ssets dassified as at fair value through profit or loss, which are Initially measur8d at lair value (which is normally the transaction price excluding transaction costsl, unless the arrangement constitutes a ffnanang transaction. If an arrar¥Jernent consts"tutes a financing transaction. the financial asset or financial liability is measured at the present valua of the future payments discounted at a market rate of intérèst for a mIlarabl instrument Financial assets and liabilities are only offset in tho statement of financial position when, and only when the exists a legally enforwble right to set off the COgnised amounts and th& Ch8nty inténds either to satda on 8 nèt basis, or to realise the asset and settle the liabslity simultaneously. Financial assets are der8cogni5ed when and only when al the contr8CtU81 rights to the cash flows from the financial ass8lexpire or are gett. bl thè Charity transfers lo anoiher paty substsntially all of the risks and rewards of ownership ol the finanual asset, or cl the Charity, despite having retained some, but not all, significant risks and rawards ol ownership, has transf8rred control of the assel to anotherparty. Financial liabilities are derecognis8d only whèn the obligation specified in the contrad is discharged, cancelled or expires. Donatlons and legacles Unr95trlct8d Restrictsd Totsl Funds Totsl Funds Funds Funds 2023 2022 Donatlons and legacles Comrnitted giving Appeals and donations Gift Aid tax redaimed 52,420 3,160 8,523 64,103 52,420 3.623 8,535 64,578 49,808 7,950 7.978 65,736 463 12 475 Grants UK Government grants Grants- other agenc4es 5,300 400 5,700 2.250 2.250 2.250 2,2SO 66,353 475 66,828 71.436 Of the donations and legaaès income in 2022. £e8,726 related to unre5tric*ed fvnd5 and £2,710 retated to restricted funds. Pag8 12
Carlisle Vineyard Church Notes to the Financial Statements for the Year Ended 31 December 2023 . continued Inv8skn8nts Unrestrlcted Restrleted Total Funds Totsl Funds Funds Funds 2023 2022 Intsresl on cash deposits 476 476 61 All of the donats.ons and leg8¢I8s income in 2022 related to unrestricted funds. Charitable activities Unr•$trieted Re8tricted Tot41 Fund¥ Total Funds Funds Funds 2023 2022 Event incomè Rental incomè fProfit)Aoss on disposal of tangib ILxed assets 2,404 16,011 217 18.632 2,404 16,011 217 18,2 1,022 2,018 3,040 All ol the income from char&table actiirities in 2022 lated to unrestricted lunds Page 13
Carlisle Vineyard Church Notès to the Flnanclal Ststements for the Year Ended 31 December 2023 . continued Expenditur• Charltsblo activities Totsl 2023 Totsl 2022 Direct eosts Employment costs Tèlephone and fax Glob81 gifts VCUKI giving Sundry expenses Church ministries and groups Local outreach Stewardship services 40,871 437 4,045 2,869 393 4,593 7.788 676 61.672 40.871 437 4.045 51.133 238 13,004 3,873 165 3.951 16,316 755 89,435 393 4.593 7,788 676 61,672 Support coJts Rent Light. heat and powar Insur8nce Repairs and maintenan Computer sofiware and maintenance costs Prints"ng, postage and ststionery 1e.41J) 1.880 224 8,702 2,095 202 16,400 1,880 224 8,702 2,095 202 13,200 214 544 1,677 1.367 416 tr 111 Trade subscriptions Sundry expenses Cleaning Advèrtising Accountsncy fee8 I[ependent examiners lee DèprÈu8tt"on offreehold property 51e 13 1,978 612 1,426 soo 476 35.024 516 13 1,978 612 1,428 500 476 35,024 711 1,341 771 4,144 220 1,168 25,783 96,696 96.696 115.218 Of the expenditure in 2022. £go,831 related to unresth'cted fvnds and £24,387 related to restri¢tsd furKJs. Govemance costs 2023 2022 Accountancy fees Independent 8xarninees fee 1.426 500 6.778 4, 144 220 13,532 P89814
Carfisle Vineyard Church Notes to the Financlal Statements for the Year Ended 31 Decomber 2023 . Gontinu8d Trust86s' remuneratlon and &xpens•s During the year, A Fearon. received remunethon for his role as Te8m Leader ol the charity of £17,140 12022 - £13,518) being gross s818ry and émployeF'S pension contributions. Thése payments were made in a¢cordance wth the provisions in the goveming docurnent of the charity. A Fearon reiVeS no rernun8ration in his role as a trustee. Two trustses reiVed reimbursement for costs incurred of £1.313 during the year. OThe trustee recieved 8 gift valued at £50 as appra¢lation torthair rde. Net expendlture Net expenditure is stated after chargingllcredth"ngl'. 2023 2022 Profit on disposal of tsngiblo fixed assets Depreciation of tangible fixed assets 12171 476 1,166 Employees. remuntration The monthly average number of pttrsons lindudirvJ senior managernentl employed by the charity during the yearwas as follows.. 2023 No. 2022 No. Charitable activil'es The aggregate payroll costs ol these persons were as foltow& 2023 2022 Wages and SSIar5 Othar pension costs 39,387 936 40.323 43.881 1.133 45.014 No etnployee received emoluments of more than £80,000 during the yeÉr12022- No. 01. The kéy management personnel cornprise the Trustees and the senior man8gemenL The total employee benefrts ofthe key rnanagement personnel ofth8 Charity £17,14012022- £13,517). Page15
Carfisle Vineyard chUh Notes to the Financial Statements for the Year Ended 31 December 2023 . nIn(led 10 Tangible fix assèts Equlpment Cost As at 1 January 2023 DPosalS As at 31 DecMber 2023 6,147 {2171 5,930 Depraciztion As at 1 January 2023 Eliminaied on disposals Chargè for the year As at 31 Dacomber 2023 4,528 12171 476 4,787 Nèt book valu6 As at 31 De[be[ 2023 1.143 1.619 As at 31 Dec£mber 2022 11 Debtors 2023 2022 Trade debtors PpayentS and aceru8d incomè 827 2,900 3,727 573 573 12 Cr•dltors: Amounts falling du• hthIn yaar 2023 2022 Trade creditors Other creditors Accruals and deferred income 3,158 182 3,149 6,489 150 223 1,140 1,513 13 M8mb8rs' liability The charity 18 a piwatg company limitgd by guarant8e and consequentty does not have share capital. Ea ol the members is liable to contrbute an amount not exr£eding £1 towards the assets of the tharity in the event of liquidal'on. P8ge 15
Carlisle Vineyard Church Notes to the Financlal Statements for the Year Ended 31 December 2023 . continued 14 Operatlng lease commilments As at 31 December 2023 the ¢h8rity had totsl future minimurn lease paymants under nonwC2nc611able operating leases as folbws-. Land and Bulldlngs 2023 2022 thin one year Within and five yegrs 9,600 14,400 9,600 24,000 9,600 15 Pen8lon schemè Dofinod ¢ontrfbutlon pen8lon 6ch8rn8 The charity operatés a dèfined contribution p8nsion scheme. The pension cost tharge far the period repsernts contributions p8ygble by the charity to the scheme and amounted to £93612022- £1,132). Contributions totslling £182 12022 - £2231 wera payable to the stheme at the ènd of the period and are inclEEded in creditors. Page 17
Carlisle Vineyard Church Notes to thg Financial Statemonts for the Year Ended 31 December 2023 .. continued 16 Related partles Controlling entity Th8 charity Is controlled by the Iruslees who are all dire¢lors of tha Company. 17 Anatysis of fund8 At31 December 2023 At 1 January 2023 Incomlng resources Resour¢e8 expended Tran8fers General Funds Unrestricted inccThe ftjnd 40,473 85.461 192.5211 1,803 35.216 Restrleted Funds GAD Fund South Church Plant 1,258 4.245 5,503 11,2581 12.9171 14.1751 475 475 11,8031 11,8031 45.976 85.936 196.6961 35.216 GAD Fund - Give A Day to the City 15 a city wide initiative {now expanded to nalionall to insplro buslness, and other organisations to voluntarily give oltheir time and resou$ to help beneft projects across the city to help increase the w8llbeir4 and atrn05phere of our city. South Church Plant- A fvnd saving towards releasing a new vineyard church thal wll be a multipli¢3tion of Cartie Vinayard and called Lune Valley Vineyard. Page18
Carli51e Vlneyard Church Notes to the Financial Statements for the Year Ended 310ecember 2023 . confrnued Prlor period At1 January 2022 At31 Decembar 2022 Incomlng resources R880urces expend8d Transfer5 General Fund Un¥e$trided income fijnd 60.100 71,827 190.8311 16231 40,473 Restrfcted Funds GAD Fund &)uth Ctturd) Plant Sp8tÈ to Tall( 2.497 13.245 10.815 26,557 11.2391 111.2101 111,9381 124.3871 1,258 4,245 2,210 5(KJ 5,710 823 623 5,503 86.657 74,537 1115.2181 45,976 18 Transfews A transfer has been ma(le from South Church Plant to vnrestricted foll<wAng the cornpletion of th& related projèct and therefore the ndS rele3sed to unrestricted. Page19
Carlisle Winayard Church Notes to the Financial Statements for the Year Ended 31 December 2023 . conh'nued 19 Nèt assèts by lund Unrestrfcted Fund8 Total Fund8 2023 Totsl Fund¥ 2022 Tangible assets Current assets C4(£0rs." Amounts falling due wthin one year N8t assets 1.143 40,562 16,4891 35.216 1,143 40,562 16,4891 35,216 1.619 45,870 11.5131 45,976 Prior pgriod Unrèstrletsd Fund$ Roslrtcted Funds Total Funds 2022 Total Funds 2021 Tanglble assets Curont assets Crad1tr. Amounts falling due wrthin one year Nat assets 1,619 40,367 11,5131 40,473 1,619 45,870 11.5131 45.976 2,3S8 86,734 12,4331 86,657 s,3 5,503 Page 20