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, responsibil￿eS 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$tration number 1152611 Company regIStra￿On number 08494400 Re9iStèred officg Vineyard Hub Former Mitchel Dryers Building (Main Entran¢6} Denton Holme CARLISLE CA2 5DU Trustee8 A Reynolds, Chair S Mitchell IRèsigned 3 May 20231 (Resigned 31 October 20231 J Blsir A S Fearon B A Young M Tayl(x E Hall (Appointed 31 January 20241 Aecountant Dodd & Co Limyted FIFTEEN Rosehill Montgomeryway Rosehill Estate CARLISLE CA12RW Page 1 Carllsle Wineyard Church Trustee$. 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 ap￿1¢able to charities preparing their accounts ln accordance with Ihe Finanagl Reporting Standard applicable in the LIK 8nd Republic of Ireland. Gov•mlng Document Carti￿e 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"Wt￿s. Oblectlvgs & Actlviti85 The objectives of Cartisle Vineyard are-. 1. The 8dvanrArnent of thè Christian faith ind￿JIng rnissionary actiwbes in the United ￿"r￿jd0rn and ovet5eas and 81so induding, but not limit￿j 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 Chr￿ti￿n education. 4. To provid8 01 assist In proM￿On of facilit￿S 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 assOc￿tion and also The Well C0rnfflun￿es, 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 con￿p1 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 ger￿rouS 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$tian education During 2023 we have met community ev8ry Sunday to worship, pray and gather around thè Bibl8 or feast around tables. On the 8econd Sunday in the month, we have stsrted to have a big church lunch all toJelh8r. The last Sunday in the month is called Scattered Sunday and we encourage people to open up their hotnes to invite friends and neighbours to com8 and enjoy f(bod. Pagè 2 Carllsle Vineyard Church Trustees. Report for th8 Year Ended 31 December 2023 We have ￿ntInued to gather together at the Wedne8day evening Reset meeting, the group h85 gotten smaller. but the relationships have dBveloped. To providè or asslst In the provl8ion of facilitie5 in thg interests of social wèlfarè for recreation or othar leisure time oecupa￿0n of Indlvlduals who have n88d of such fa¢llltie8 by r*a$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 $pac8 for conn8thon arKI to ask people how they ale. This has happene(l on a nurnber of occasions in and around the cty. We have good connections across th8 cty with other ehurches, Safe Families for children, Cartisle Ambassadors amongstothers. Organlsafjonal Structure Carfisle Vineyard Church Is a company limited by guaranteè as well as a registered charity, in whith the ￿JmpanY directors also form the Board of Trustees. liability of each t￿stee director in the event of a winding up is limited to £1. The day to day running tsl the Church Is delegated to the pastoral and administratwe staff led by A Feaion. Appolntment of Tru¥lg9 Dlrectors New trustee directors are appointed when appropriate suitab16 Cand￿ateS are Un5KkTEd upon the basis of their skill. experience and understsnding ol the aims ol the Church. Finanelal Perfomian¢e The financ4al ststemenls as presented show a deficit on unre$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 ￿QUIre￿rit5 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 ￿Ser￿S 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 Dev￿r￿L￿[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 incl￿e.. 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 r￿ul8r b8SlS th8 main risks that the Church fa￿$. They believe th81 maintaining free reseNes, combined wth appropriate controls over the key finanual systems. provides sufficient resources in the evEnt ol unexpe£tsd or adverse conditions. The tIU5tee director5 are also of the opinion that adequate systems are in pla￿ to rn￿gate any signifi¢ant matter$ 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 polic￿5 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 di￿10$e￿ 8nd oxplained in th6 finanoal 5tatem8nts,' and prepare the financial statemants on the goin9 concern basis unless it is inappropriate to presurne that the charitablg ¢ompany will continue in business. The trustees are responsible for keeping proper accounting records that disclose wth reasonable accur8Cy at any time the fi￿n¢la1 position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding thè assets ol the charitable Company and henTr for taking ￿asonable steps forthe prèvèntion and deteCt￿n of fraud and othèr irregularitie5. PaJ8 5 Independent Examiner's Report to the Tru$tg8s of Carlisle Vineyard Church I report on the accounts ol the company for the year ended 31 De￿mber 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 Indo￿ndOn10xamift&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 O￿nIOn 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(￿r￿an￿ 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 prts￿r 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 aCti￿ltieS 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 ChU￿h 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 acCordanceV￿lh 5eGtson 476 of the ACL The 41￿CtorS acknowledge their responsih"lib"es for complying wth th8 r￿Uirements of the Act wrth respect to accounting reeords and the preparation ol accounts. These accounts have been p￿pared in accordan￿ wth the provisions applicable to c