REGISTERED COMPANY NUMBER: Ik8381215 (EngJfiDd and Wal¢$) REGISTERED CHARITY NUMBER: 1152620 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMEwrs FOR THE YEAR ENDED 31ST DECEMBER 2023 FOR RAYLEIGH VINEYARD ESW Chanered Accountan 162-164 High Street Raylcigh E.sscx SS6 7BS
RAYLEIGH VINEYARD CONTEiwfs OF THE FJNANCJAL STA TEMENTS FOR THE YF,AR ENDED 31ST DECEMBER 2023 Pa%e Report of the Trustees Independent Examlner's Report Ststem¢n¢ of FlnantlAI Aetlvldes BAl8ne.Sheet Nok$ to the Fln8n¢lal Slttments 6 to 10 D¢tslled StAtcment of Flnanclil A¢tlvltleg
RAYLEIGH VtNEYARD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECXMBER 2023 The $¢¢5 who arc a150 directors of the charity for the pu]pos¢s of the Compani¢s Act 2000, present their report with the financial stalcments ofthe charity for the yeTW ended 3 1st December 2023. The trustees have allopd the PTOVl5ions of Accountin¥ and Reporting by Charities.. Siatemeni of Re¢omTnended Practice applicable to chaTiti¢s preparing their accounts in accordance with the Financial Rewrting Standard applicable in the UK ar Republic of Ireland IFRS 1021 leffecrive l January 20191. OBJECTIVES AND.4CTIVITIES The objective% i)f ihe Lharity are a% followg'.- The furthewce of religious or secular public education. The advancement of the Christian faith including missionary activities in the United Kin8(iorn and oversea4 and also including, but ntsi limited to. the plantittg of TMV chureheg and organisations of con8Tcgations. Rthef vf the poor and needy. The relief of the sick and elderly. Such other charitable objects and for the benefit of such other ¢haritabl¢ b[leS and insliturions &$ the ¢Driin]ittee shall in their ab%olule di5CTelion see fil. STRUCTLryiE, GOVERNANCE AND MANAGEMET4T Governing document Rayleigh Vineyard was incorporaied on 30th January 2013 as a private limited ¢oTnpany by guarantee without share apital and llse of 'Limiled' exemptiotj. The activities of fom)er Rayleigh Vineyard Church, which was constituted by a dcclaraiivn of TNst dated 20th August 2003 windrr charity R¢signaiion number 1101054. ar¢ now bcing continued through this company. REFERE.NCE A AD%IINISTRATtVE DETAILS Regi5tsr¢d Company numb¢r 08381215 Ilngl>llJd and Wales) Rtgi5tered Ch8rfty number 1152620 Registered office 33 High Road Raylci&Th SS6 7SA Trnstees Rei'eTend D E Smith Minister Of Reli8JOiI Ms L Stniih TedLher M Ctonin Police OtTicer Iresigned 26.1.20231 M5 L Last Manauement Accountsnl Ircsigned 29.1.20231 R B L Sncll Retired A Mcclintork Solicitor MTS A Gellett Independent Exarniner ESW Chartercd Accountants 162-164 HI7h Strecl Rayleigh SS6 7BS ApprOd by orderof the knrd of trustees on 25th April 2024 and $2gned on Tts behalf by.. Pag¢ I
RAYLEIGH VINEYARD REPORT OF THE TRUSTEE.S FOR THE AR EYDED 31ST DECEMBER 2023 Reverend D E Smith- Tntsiee Page 2
LNDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RAYLEIGH VINEYARD Independent examiner'5 report to the trustets of Rayleigh Vinry*rd I'the Company,) report io the charity trustee$ on my examination of the a¢¢ounts of the Company for the year ended 31st December 2023. ResposIbIlitieS and b99is of report As the chanty'5 trLb5tees of the Cumpany (and dso its directors for the purpos¢s of company lawl you are responsible for the preparation of the a¢¢ounts in accordance with the requ1ments of the Companies Act 2(K)61'the 2006 A¢l'l. Havitig 5ati$fied myself that the aLrounts of the complY are noi required to be audited under Part 16 of the 2006 Act alld 2re eligible for independent examination. I report in respect of my examination of your ¢haTiWs account% a5 carried Oiil under Section 145 of the Charitr¢s Aci 2011 {'th¢ 2011 Aci'l. In carrying out my examination I have followed the Directions giveD by the Chan"ty Commission w)deT Section 145151 Ib) of the 2011 Act. IndtpeDdent examlntr'5 5tatem¢nt I have cumpleted my examination. I confirrn that no matters have come to my attention in connection with the examination gI.1B me ¢3u5e lo believe.. a¢¢ounting rerdS were not kept in respect of the Company as required by Section 386 of th¢ 2006 Aci. or the accounts do ttot ac¢ord with thos¢ Tecords., or the accounts do not comply with the 2CLvunling r4uiremen15 of Section 396 uf the 2006 Act other than any r¢quiremeni that the accoutst% give a bue and fair i'iew M,hich 15 not a mall¢r considered as part of #n independeni examinalion,. or the accounts have not been prepared in accordance with th¢ methods and principles of the Statement of Recommended Practice foT accounting and rcpothng by charitics (applicable io charities preparing their drcounts in aceordance with the Financial Reporting Sthndard applicable in the UK and Republic of Ireland IFRS 10211. I have no conceTn5 and have come acros5 no oiheT tter$ In Co[CellO wilh ihe examination to which attention should be dra#Tr in this r¢port in ordcr to CTthle a proper ulldetStanding of the arrounts to b¢ r¢ached. Mr S Crdcknell FCA ESW Chartered Accountants 162-1 (A High Stre¢t Rayleigh Essex SS6 7BS 25th April 2024 Page 3
IL4YLEIGH VINEYARD STATEMENT OF FV4ANCIAL AcfIvJTIES FOR THE YEAR ELYDED 31ST DECEMBER 2023 2023 Unrestr¢ted fund 2022 Total Fwjds Notes JNCOME AND EhTJ0WMEs FROM Donattons and legacies 115,562 109,255 EXP£NDrruRE ON Raising fiuLd5 113.809 123,376 NET IT*COIKEIIEXPENDITUREI 1.7S3 RECONCILIATION OF FUNDS Total tilt brought forward (5461 3,575 TOTAL FUTr4DS CARRIED FORWARD 1.207 (5461 The nolL's fumj part of these fin3ncia] statements Pag¢ 4
RAYLEIGH VINEYARD BALNCE SHEET 31ST DECEMBER 2023 2023 Total fut 2022 Total funds Not¢s FJXF,D ASSETS Tangible assets 423 529 CURREIYT ASSETS Cash al bank 5.155 CREDITORS Amounts falling due within one year {4,3711 14.2561 NET CURRENT ASSETSIILIABJLITIESI 784 11.0751 TOTAI. ASSETS LESS CURRENT LIABILITIES 1,207 15461 NF.T ASSETW(LIABILITIF.SI 1.207 (5461 FUNDS Unresrricied tljnds 1,207 15461 TOTAL FUNDS .207 15461 The LhariiRblc cumpany is cntitled ty ¢x¢mption from audil under SeLiion 477 of th¢ Cornpanie¥ Act 2006 for th¢ ycar cndcd 3 Isi Dcccmb¢r 2023. The Inembvr% havc n()t rcquirLd th¥ ¢ompuny lo obthin an audit ()r its financial 8totem¢nts for the ycaT cnded 31$¢ Decembcr 2023 io accordance with Scclion 476 0l.ihe c.ompanies Act 2006. The tru%lees acknowledge their TeSponsibilitlC8 for ensuring th&1 Ihc Lhariidble Lompany kecps 8¢¢ounting rcLord¥ that Lomply with S¢ctions 386 and 387 of the Companies Act 2006 aiid preparin8 finHn¢i4151alements which 8iv¢ a truc and fair view of thc 5t8tc of BtYAirs of th¢ ch11able company as al the end of caLh financial ycar and of il% 4urplu5 or dcficil fvr each finanLiul yedr in ar¢ordanLC wilh the r¢quirement% of Section% 394 and 395 which oihetivi$e Comply with the requirements ot'the Companies Act 2(X)6 rcldling lu financidl ststetDcnls. so fdr as appliLable li) Ihc charitable compdny. Ibl These financial stsrements have been preparcd in accordance with the provi5ion5 appliLable to charitable companies subj¢¢t to the small ¢omJwiies Te8imc. Thc fjnancial 51alemcnl$ were approved by the Board of TTU51ces and Authoriscd for i%su¢ on 25th April 2024 and were SI¢4 ort its behalf by.. D E Smith- Trustee The notes fomi part ¢)f these fi[CIal ststsmenl$ Page 5
RAYLEIGH VINEYARD NOTES TO THE FINANCIAL sTATE.Es FOR THE YEAR ENDED 31ST DECEMBER 2023 ACCOUNTtNG POLICIES as1$ of preparing the financlal Statements Tlie findttcldl %tslenients of the Lharitable company. which i5 a publiL benefit entity under FRS 102, have been PTq)ared in accordance the Charities SORP IFRS 1021 'Ac¢ounting and Reporting by ChaTities'. Statement of Re¢ommen(kd Practice appliLable to charities preparing their accowjts in ac¢oTdance with the Financial Reporting Standard applicable in the UK and Rcpublic of Ireland IFRS 1021 Icffecitve l January 20191,. Fsnancial Repoftirtg Stsndard 102 The Financial Reporting Standard applicable tn the UK and Republic of Irc12nd' and the Companies Aci 2Q06. The financial 51atemenls have been prqKred undcr the historical cost Convenlion. Income All tncome 15 recolsed in the Statcmcnt of Financial Activities once the chaHty has entitlement lo the fid8. it is probable that the in¢onie will be re¢eiv¢d and the amount con bc ]neasured reliably. Expendire Liabilili¢s are rtto¥nised as expenditUFe 35 500n as there is a legal or constructivc obligation committing the charity to that expenditUTe, it is probabl¢ that a transfer of economic benefits 17 be requ5Ted in settlement and the amount tsf the obligation tan be Ineasured reliably. Expenditure is aLcount¢d for on an accruals basis and ha5 been classified undtt heading5 that aggregate all cost relaied to the category. Where costs ¢annot be directly attributed io parti¢u]ar headings th¢y have bten allocated to actiTrities on a b3515 consistent with the us¢ of resources. Tangible fixed Ésset5 Depreciaiion 15 prowded at the following a[Ual rdtes in order to write off each asset over Its ¢stirnat usefi]I Plant and machinery 25% on reducing balance T2xation The chariry is exeTnpt from cojporatson rax ott sts charitable actitt¢s. Fund accounting Unro%tncted funds can be u5cd in accordanc¢ with th¢ charitable objectives at the discretion of the tntstees. Restricted fimd5 can only be used for particular resiricied purpos within the obj¢ct5 uf the charity. R¢sthctions arise when specified by the donor or when tutjds are rdiSed for particular Te5tricted puryo%es. Further explanation of th¢ narure and purpose of caeh fvnd 15 includcd in the notes to the sraiement5. NET INCOME/(EXPENDITUREI Net lncome1lextdIllej is stated after chargin{creditIgl'. 2023 2022 Depreciation- owned 106 133 Page 6 contint]ed...
RAYLEIGH VNEYARD NOTES TO THE FtNANCIAL STATEMEN'TS- contlnued FOR THE TrTAR ENDED 31ST DECEMBER 2023 TRUSTEES, REMUNERATION LND BENEFITS 2023 2022 Tn]stees' salaTies 44,652 4U,596 As irt acrordance with the chdTiiVs Articles of Association a director may receive reasonable remuneTatir)n for acting in the mle of Pastor of the Chur¢kn provided that a majonty of tru5tee5 do not beDefit uttd¢r this PTovisiofL Trnstees, expenses There WeTe no tn]stees' expenses paid for the year end 31st Decemb¢r 2023 nor for the year ended 315t December 2022. STAFF COSTS The average monthly nUTnber of employ¢¢s during th¢ year w35 as follows.. 2023 2022 Pastor Administrative No ernployees Teceived ¢ItlUmentS in ¢xc¢ss of£60,(X)O. COMPARATI&TS FOR THE STATEMENT OF FJNANCIAL ACTIVITIES Unrestricted fijnd INCOMF. AliD ENDOWMF.NTS FROM Dot)alions and Icga¢ies 109.255 EXPENDITURE ON Raising funds 123,376 NET INCOMEI(EXPEPIDITURE) RECONCILIATION OF FitNDS Total fund5 brought fuTward 13.575 TOTAL FUNDS CARRIED FORWARD 1546) Page 7 continued...
RAYLEIGH VINEYARD NOTES TO THE FINANCIAL STATEMENTS- eonrfnued FOR THE YEAR ENDED 31ST DECEMBER 2023 TANGIBLE FIXED ASSETS Platt1 and machinery COST Ai 1st January 2023 and 315t December 2023 9,503 DEPRECIATION Ai 1st January 2023 Charsc for year 8.974 106 At 3151 Dccember 2023 9,080 NET BOOK VALUE Al 3 1st Dcccmbcr 2023 423 At 315t December 2022 529 CREDITORS: AMOUNTS FALLING DUE WITHIN ()NE YEA 2023 2022 Social security and oih¢r taxes Other¥rcditor5 878 3.493 942 3,314 4,371 4.256 MOVEMENT IP+, FUNDS Nei rnovemenl ID fillS At 31.12.23 Ai 1.1.23 Unreitrlctcd funds Gcncrlll fund 15461 1,753 1.207 TOTAL FUNDS 15461 1,753 1,207 movemcnl in fvnds, included in thc above arc as follows.. Incoming Te%ources Resources expcndcd Movcmcnl in funds Unrestricted funds Gcneral fund 115,562 1113,8091 1,753 TOTAL VUNDS 115.562 (113,8n91 Pa8e 8 continucd...
RAYLEIGH VINEYARD NOTES TO THE FINANCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED31ST DECEMBER 20LI MOVEMENr TN FUNDS- contlnued Comp8r4rfves for movement In fund5 Ner movement in funds Ai 31.12.22 Atl.1.22 Unre5trlcted fund5 General fund 13,575 (5461 TOTAL FtJNDS 13,575 15461 Comparative nct inovemeni in funds, included in th¢ Hbove are as follows.. IncomiDg re*(IUTCe5 Rc50urces expindcd Movement in funds Upreitrlcltd funds General tId 109.2S5 1123,3761 TOTAL FUNDS 109.255 1123,376 A current year 12 rnonih$ and Prior year12 month5 cornbincd position 15 as follows.. N¢1 movement in fund% Al 31.12.23 Al 1.1.22 UrtrICted fundi Gcncral nd 13,575 112,3681 1,207 TOTAL FUND.S 13.575 112,3681 1.207 A currertt year 12 months and prior ye4r 12 month5 combined net moveinenl in funds, included in the above are as follows,, Incoming re%uurre5 Re¥ouTce5 expcnded Movcmenl tn fund5 UnrestrlLted funds GenerAI fund 224,817 1237,18S I (12.3681 TOTAL FUND 224.817 (237,1851 {12.3fiXI In the Trusiees. view. the reserv¢5 StM>uld provide the chanry with adequate fjnanciai stability and the mean5 for It to meet its charitsble objectives foT thc fore%e¢able future. The trnstces propose to mdintain the charity's Te5erv¢5 at a level which is al least equivaleol to three months opeTrtional expenditure and have don¢ so having r¢gaTd5 to its mannerof QPeTation of likely fiJndit)g streams. Page 9 ¢otttinu¢d...
RAYLEIGH VINEYARD NOTES TO THE FtNANCJAL STATEMENTS- continued FOR THE YEAR ENDED 31ST DECEMBER 2023 MOVEMENr Ir* FUNDS- contlnutd The try$e$ review the amount of reserves ihat are required io ensure that they are adequate to fulfil tt)e charity's continuing obligationb on a qilarterly basis at their finance mceting. RF.LA TED PARTY DISCLOSURF.S There were no lated party transa¢iion5 for the year ended 31st D¢cember 2023. Pa8e 10
RAYLEIGH TrTrIEYARD DETAILED STATEMENT OF FIf*ANCIAL ACTIVITIES FOR THE ITAR ENDED 31ST DECEMBER 2023 2023 2022 INCOME AND ENDOWMENTS Donations #nd legacie5 Incoming resources 115,562 l(V),255 Total intomlng resources 15.562 109.255 EXPENDITURE Ral$lng donations and legacles Truslecs, salanes W8ge$ and salaries Rent Travcl and Subsistence Entertatning Tclcphone and fax Postage SthiiL)n¢ry and printing Area budget Books. Ct>3. DVD5 Evertl Fod bags Gcnerogity Outreach Planet Kids- Under 12s Sunday Catering Sunday Worship Subscriptions Bank charges Insurance Software Church PlaDling Accountancy fees Bookkeeping fecs Other legal and professional Charitable and political donations Inlcre81 on lal¢ paid tax Plartl and machinery 44,652 9.819 10,850 3,523 953 1.980 514 1.856 1.882 147 6.458 3,531 11,282 657 40,596 16,877 14.122 1.532 921 1.820 392 765 2,879 4.807 5.404 12,198 709 5.089 2,436 1,078 420 370 567 2.540 749 2,185 3,376 278 510 581 2,650 38 2.359 283 1.781 192 4,236 106 132 113,809 123,376 Total resources expcnded 113.809 123,376 Net int0mel{expeDdire) 1,753 Thi5 page do¢s ijot fonn part of the StatOry f]nanci81 ststements Pagell