REGISTERED COMPANY NUMBER: 8688328 AMENDED REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 FOR VINEYARD 53 (A COMPANY LIMITED BY GUARANTEE) •ACOH)?JN* 3110Y2023 COMPANIES HOUSE 1135
VINEYARD 53 ANNUAL REPORT AND HNANCIALSTATEMETrifs FOR THE YEAR ENDED 30 JUNE 2022 Table of contents Page Report of the Trustees Summary of Financial Activities Balance Sheet io li Notes to the Financial Statements 12-19 Independent Examiners Report 20
VINEYARD 53 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THEYEAR E14DED 30JUNE 2022 Report of the Trustees for the year ended 30 June 2022 The trustees. who are the director5, present their annual trustees. report and financial statements for the year endin8 30 June 2022 which" are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements have been prepared in accordancewith the accountingpolicies set out in notes to the accounts and compty with the charitls governin8 document, the Companie5 Act 21K16, 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 IFRS 1021 issued in Ortober 2019. Objertives & Activlties Vineyard 53 was started in 2013 by a handful of people in the Chester area. From meeting In people's homes and then rented venues. we now meet weekly on Sundays, rent an office space and host numerous events and gatherings through the region. We aim to be a light across our region. 5ervin8 and blessingthose who live here. As we have grown in size we have been able to set up numerous projetts that reach out to many different groups of people. We have had the privilege of seeing lives transformed as we share the compassion and love of God with those we meet. The broad aims of VINEYARD s31.the Church") continue to be the following; Furthering the gospel of Jesus Christ and advancing the Kingdom of God. Showin8 compassion forthe vulnerable. Building up the faith of Christian believers. 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 support of these objects the Church receives gifts and donations by its attendees and supporters and many of these are given by way of Gift Aid and so are further enhanced by tax reclaim. In the execution. the objects of the Church are expressed in specific and prattical ways described below and as such, the application of its resources are similarly displayed in the financial statements.
VINEYARD 53 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENOED 30JUNE 202Z Report of the Trustees for the year ended 30 June 2022 The aim of VINEYARD 53 is to extend the Kingdom of God by drawing people into relationship with Jesus through its activitie5. We seek to do this by our Sunday Celebrations, mid-week groups, training events, projerts, gathering events and seasonal programmes. We seek to bring adults. young people, and children into a greater spiritual, intellectual and moral awareness and to advance the practical application of Christianity. We seek to express the love and mercy of God to both those inside the church and in the community outside. We do this in particular through our compassion projects. In the last year this has included Move In, Move On lan initiative providin8 people moving out of refuge accommodation into new housing with basic household items) and Church Has Left the Building events. These projects aim to support those in need or who are vulnerable in the region and beyond. Much of thiswork is done bylarge volunteerworkforces, who have themselves experienced God'5 help and want to offer prattical help to others in need. We seek to help people with better life skills, in relationships. marriage, money. work habits, community life, and education. Achlevements and Performance In. planning our activities for the year, the trustees have considered the Charity Commission'5 guidance on public benefit. including the guidance-Public benefit: running a charity IPB2)". Objectives for the Year To Brow the church in temis of numbers and maturity; To recruit, train and develop the voluntary workforce; To alleviate hardship and poverty: To train new leaders; To build and consolidate the financial base of the charity; To expand our work in the region and abroad by way of relief of poverty. Furtherfng the gospel ofjesus Chrlst ond odvondng the Klngdom of God. Over the year to June 2022 at VINEYARD 53 we have seen'several hundred people attend services during this period. Approximately 250 people have made VINEYARD 53 their own church, with several of the new members havin8 had no previous experience of any church, This year saw us move from meeting largely online, to meetin8 in a hybrid model with a service livestreamed each week. Thi5 has allowed us to maintain the wide reach of online church whilst also rebuilding community within the church.
VINEYARD 53 ANNUAL REpoKfA14D FINANCIAL STATEMENTS FOR THE YEAR ENDED JOJUNE 2022 Report of the Trustees for the year ended 30 June 2022 Showing composslonlor the vulnernble. The church has worked in the local community to be a blessing in practical and relational ways. We currently have 17 small groups and through these groups and as a wider community we look to generously give in ways that do not directly benefit the church, Around 15% of our total income is set-aside forthis purpose. This last year has been a period of rebuilding the ways we show compassion for the vulnerable post lockdowns. We started our Move In, Move On initiative in 2020, helplng families being moved into new housing get off to a good start with basic household items. We signed up to become a welcome church this year. working to welcome refugees from Afghanistan and later Ukraine. We expect this work to accelerate over the year. We have also been ableto restart our relationshipwith ForFutures and are preparedto start a games night with residents of their homeless hostel from September. From time to time we will help a person to find accommodation. furniture and the basic needs of life, particularly if they are trying to exit an addictive lifestyle or are in a vulnerable position. We are in a strong P051tion to continue and increase showing compassion for the vulnerable into the next financial year. Building up thefvlth oAChrlstian believers. VINEYARD 53 uses its small group network that meet in the city and the surrounding area to study the bible and bless their local communities. This is in addition to Sunday services where the bible is looked at. We have set.up both children's and youth groups this year as well as several online groups. Training took many forms this period; including training on marriage. money, time management, helpin8 those in need. reaching your community, a number of biblical and theological topics, leading a 8roup and pastoral care. The teaching takes place in one-tO- one situations aswell as small group5 and the Church gathered. We have also added several online options this year. We have continued a re8ional HUB to train leaders in the North West area. We have also begun a learning community of young adult leaders. In addition to that a number of people from Vineyard 53 have been on training courses- The Cause to Live For (training for young adults on life direction); Vineyard National Leaders Conference (for leadership and ministry trainin81.
VINEYARD 53 ANNUAL REPORT AND F114ANCIAL 5fATEMÉNTS FOR THE YEAR ENDED 30JUNE 2022 Report of the Trustees for the year ended 30 June 2022 To pmvide or ossist in the provIsl¢ of fvcllltles In the interests of souol welfvre fvr recreatlon or other le15ure time occupation oAindivlduols who have need of 5uchfvcilities by reoson of thelr youth. oge, Inflrmlty or dlsabllity, flnancial hardshlp or social circumstances with the objert of improving their conditions oAlift. As the church has grown, we have 50U8ht to offer specific activities for men. women, youth, children and students to develop links both within the church, and with the wider community. We have also worked alongside various charities and institutions within the city of Chester and its surrounding areas. Flnanclal Revlew The financial statements as presented show a net deficit for the perlod of £6,132. Performance a83inst the charitable aims and objectives of the or8anisation are noted in the section titled "Achievements and Performance". ReseThes Pollcy The Director5 and Trustees have examined the Church's requirements for free reserves in the light of the predominant risks to the Church. The main risk is identified as a reduction in the Church mernbership givin8 rise to a redurtion in income. The Directors and Trustees have reviewed the reserves policy and consider it is appropriate to retain free reserves up to the equivalent to the Church's staff Salaries and venue costs for 3 months as well as an amount sufficient to cover capital costs if equipment were damaged. This total is less than the amount held in reserrfes at 30June 2022. Structure. Governance and Management VINEYARD 53 is a company limited by guarantee as well as a registered charity. in which the company directors also form the board ofTrustees. The liabilltyof each Trustee in the event of a winding up is limited to £1. The day to day running of the Church is delegated to J Slmmons and A Simmons. Trustees The Trustees who have served during the period are as follows: . J Simmons J Hender50n S Maxey SJ Dunlop
VINEYARD 53 ANNUAL REPORT AND HNANCIAL STATEMErifs FOR THE YEAR ENDEO 30J(n4E 2022 Report of the Trustees for the year ended 30 June 2022 G Mulholland Appolntment of Trustees New Trustees are appointed when appropriate. Suitable candidates, who are expected to be generallv (but not exclusively) selected from within the membership of VINEYARD 53, are considered on the basis of their skills, experience and understanding of the aims of the church. New Trustees have the opportunity of reviewing appropriate documents including the accounts as part of their induction protess. Rlsk Management The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include: (al an annual Budget considered by the Trustees; (bl regular consideration by the Trustees of flnancial reports; Icl delegation of authority and se8regation of duties; {dl identification and management of risks. The Trustees aim to review on a regular basis the main risks that the Church faces. They believe that maintaining the free reserves at the levels noted on the statement of financial activities, combined with appropriate reviews of the controls over key financial systems, provides su1clent resources in the event of unexpected adverse conditions. The Trustees are also of the opinion that adequate systems are in place to mitigate any si8nificant matters arising from operational and business risks. Summary The Trustees consider that they have complied with the Charities Act 2011 and that the church and its membership are meeting the charitable objectives that were determined when the church was formed. As it 8rows. it is expected that the church's community will have further opportunities to increase its activity and influence. Reference and Admlnlstrntlve Details CHARITY NAME VINEYARD 53
VINEYARD 53 ANNUAL REPORT ANO ANANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Report of the Trustees for the year ended 30 June 2022 REGISTERED CHARITY NUMBER: COMPANY NUMBER.. 1153966 08688328 DIRECTORS & TRUSTEES: J Simmons J Henderson S Maxey SJ Dunlop G Mulholland REGISTERED OFFICE: 26 MILL LANE UPTON CHESTER CH2 IBT BANK: CAF (Charities Aid Foundation} Head Office 25 Kings Hill Avenue Kings Hill West Malling Kent, ME19 4TA INDEPENDENT EXAMINER: Joshua Rugen ACCA 36 Totland Grove Chester CH2 2EY Trusteeg responslbllities In relation to the flnanclal statements The trustees (who are also dirertors of VINEYARD 53 for the purposes of company lawl are responsible for preparing the Trustees, Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). 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 the income and expenditure, of the charitable company for that period. In preparing these linancial statements, the trustees are required to: select suitable accounting policies and then apply them consistently;
VINEYARD 53 ANNUAL REPORT AND ANANCIAL STATEMEiif5 FOR THE YEAR ENDED 30 jIE 2022 Report of the Trustees for the year ended 30 June 2022 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 h'nancial statements; and prepare the financial statements on the going concern basis unles5 it is inappropriate to presume that VINEYARD 53 will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Church 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 Church and hence for taking reasonable Steps for the prevention and detection of fraud and other irre8ularities and to provide reasonable assurance that: the church 15 operatin8 efficiently and effectively; proper records are maintained and are reliable: and the church complies With relevant law5 and regulations. Statement as to disdosure of Inforniatlon to the Independent Examlner The trustees have taken all the necessary steps to make themselves aware of any relevant audit information and to establish that the Independent Examiner is aware of that information. As far as the trustees are aware, there is no relevant audit information of which VINEYARD 53,5 Independent Examiner is unaware. Approval of Accounts The accounts were approvÈd on behalf of the Trustees on 3010112023. (ICI 211SJtszl J Simmons Trustee/Director
VINEYARD 53 ANNUAL REPORT AND FINANaAL STATEMEPITS FOR THE YEAR ENDED ao JUNE 2022 Statement of Finandal Artlvities {includlng Income and Expenditure Account) for the year to 30 June 2022 Unrestrlrted Restrirted Funds Funds 2021122 2021122 Total Total Funds Funds 2021122 2020121 Notes Income from: Donations and legacies Charitable activities 189,928 19,697 209.625 219,806 435 435 425 Investments 186 195 117 Total Income 190,549 19.706 210,255 220.348 Expendlture on: Charitable activities 211.529 4,858 216.387 176,910 Net Income -20.980 14,848 4,132 43,438 Reconclllatlon of funds Total funds brought forward 187.198 8,957 196.155 152.717 Total funds carried forward 166,218 23,805 190.023 196,155 io
VINEYARD 53 ANNUAL REPORT AND FINANCIAL sfATEM£NTS FOR ThE YEAR ENDED 30 JUNE 2022 Balance sheet as at 30 June 2022 Notes 2021122 2020121 Flxed Assets Tangible assets 8.111 11,637 Current A$5ets Stock Debtors Cash at bank & in hand 266 46,785 144,895 191,946 386 38.532 150,104 189,022 Creditors: due within a year 110,034) 14.5041 Net Current Assets 181.912 184,518 Totsl Net A55ets 190,023 196,155 Funds Restricted income funds 23,805 166,218 8.957 187,198 Unrestricted funds Total charity funds 190,023 196,155 For the year endin8 30 June 2022. the company wa5 entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The mernbers have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accotJntin8 record5 and the preparation of accounts. The financial statements and associated notes {which form part of these accounts) on pages 12 to 19 were approved by the Trustees on 30/01/2023. These accounts have been prepared in accordance with the provisions applicable to companie5 Subject to small companies, regime and in accordance with FRS 102 SORP. J Simmons TrusteelDirector li
VINEYARO 53 ANNUAL REPORT AND RNANCIALsfATEMENTS FOR THE YEAR ENDED 30JUNE 2022 Notes to the flnancial statements for the year ended 30 June 2022 l. Accountln8 Polides lal Basis of preparation These accounts {financial statements) have been prepared under the historical cost convention with items recognized at cost or transartion value unless otherwise stated in the relevant note{s) to these accounts. The accounts have been prepared in accordance WFth the Statement of Recommended Practice (applicable to charitie5 preparin8 their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021} (issued in October 20191- (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 1021, the Companies Act 21I)6 and the Charities Act 2011. The Charity constitutes a public benefit entity as defined by FRS 102. Due to the level of cash and unrestricted reserves held the trustees consider that there are no material uncertainties aboutthe Charitys ability to continue as a going concern. {b) Funds accountlnl The financial statements have been prepared to include all funds dirertly under the responsibility of Vineyard 53.. All funds have been analysed into their different types. Unrestritted funds are not subject to any special restrirtions and they can be used as the Trustees decide. Restricted funds are where the donor has imposed restrictions on how the fund may be used, bLrt which do not preventthe fund bein8 spent. During the period, around fifteen percent of the Church's voluntary income was Set aside for activitie5 and causes that do not directly benefit Vineyard 53. This is not regarded as a separate fund as such. but merely as an indicator as to how general charitable expenditure is to be dlsseminated and is considered to be part of the General unrestricted fijnd. (c) Income Donations and tithes are credited to the financial statements as received. Gift Aid receivable is included in income when there is a valid declaration from the donor. AnyGift Aid amount recovered on a donation 15 considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. 12
VINEYARD 53 ANNUAL REPORT AND HNANCIAL sfATEMENT5 FOR THE YEAR ENDED 30 JUIIE 2022 Notes to the flnanclal statements for the year ended 30 Junè 2022 No monetary value has been put on the voluntary help received by Vineyard 53 from Its members duringthe period {for more information refer to the Trustees, Annual Report) or on minimal gifts in kind le.g. refreshments provided for meetings, used furniture donated for office use, etc.) due to impracticability and limited benefit of doing so. Income from any trading or other activities is recognised when earned. In the ease of recharged events income and expenditure are shown gross. Id) Fixed assets Fixed assets are capitalised if they can be used for more than one year and the cost is over £I,LIXI. They are recorded at cost of pvrchase less atcumulated depreciation. (el Depreciation Depreciation of fixed assets is charged at rates estimated to write off their cost, less any estimated residual value. over their expetted useful lives. All assets are depreciated on a Straight line basis: both equipment and the vans (purchased used) have depreciation charged at 20% per year. A full rnonth's depreciation is charged in the month of acquisition, and none in the month of disposal. {fj Value added tax The Church is not re8iStered for VAT. Ig) Stock Stock is included at the lower of c05t or net realisable value. (h) Debtors and Credltors The Church recognises all transartions on an accrua15 basis, which is to say that all sums due to or from the Church are included in the year which they occurred irrespective of whether they have been paid. If they have not been paid, they are included as a debtor or creditor. Debtors are measured at their recoverable amounts. Creditors are measured at their settlement amount. 13
VINEYARD 53 ANNUAL REPORT AND RNANCIALSTATEMENTSFOR THE YEAR EPIDEO 30JUNE 2022 Notes to the firbancial statement$ for the year ended 30 June 2022 2. Analysls of Income Unrestricted Restricted Funds Funds Total Prlor Year Funds Funds Donations Donations 157,054 15,845 172,899 183,344 GiftAid 32,874 3,852 36,726 36,462 189.928 19.697 209,625 219,806 Other charltable activitles Event fees 420 420 425 Other sundry income 15 15 435 435 425 Investmtnt Income Interest 186 195 117 Total 190,549 19,706 210.255 220,348 Donations include £0 in fvnding from the Government for charities in response to the coronavirus outbreak {prior year £IO.(KM)} and a grant from Vineyard UK to cover regional oversight activities of £0 {prior year £6501. Restricted Funds income is further analysed in note 9. Event fees comprise £420 contributed towards the costs of certain events included in note 3 below under Gathering Events and Children & Families Iprioryear £425). Interest income is received on Gift Aid refunds and bank balances. The charity did not have any investments during the year. 3. Analysis of Experbditure Expenditure on Charitable Activities comprises those costs incurred by the Church In the delivery of its activities and seriices for beneficiaries including costs of an indirett nature necessary to 5UPPOrt these activities. As noted in the Trustees. Annual Report the principal objects of the Church are advancement of the Christian Faith, Relief of sickness and financial hardship, the advancement of Christian education. and Provision of facilities in the interests 14
VINEYARD 53 ANNUAL REPORT AND HNANCIAL sfATEMENTS FOR niE YEAR ENDED 30JUNE 2022 Notes to the financlal statements for the year ended 30 June 2022 of Social welfare. These are practically expressed under the 6 initial headings listed elOw, supported by the following staff and support COSt5. Unrestrlrted Re5trirted Funds Funds Total Funds Total Funds Gatherings & Events Training & Conferences Pastoral Expense Sunday Gatherin8S Giving to Other5 Chlldren & Families 9.249 5.091 9.249 6,433 3.480 5.091 3,486 15.806 3,486 2,277 7.920 15.806 19,907 9,758 2,671 22,578 9,7S8 18,886 6,337 Staff costs 115.767 115,767 106,433 25,144 Support costs . Total 32,465 2,187 34,652 211,529 4058 216,387 176,910 Support costs include costs associated with the maintenance of the Church's office and meeting space "Montagues" of £10,883 (prior year £12.8441, which the Church vacated in April 2022. Since then it has taken on the lease of a new office space in Chester. Running costs related to this new office for the period March to June were £6,782. Other items included in Support costs include van running costs of £3,752 {prior year £1,205), depreciation of £3,526 (prior year £3,547) and Governance costs of £62 (prior. year £1631. Expenditure on restricted funds Is further analysed in note 9. Independent examinerfs fees were waived and donated on a voluntary basis. 4. Staff costs Wages and salaries amounted to £111,711 net of reclaims for statutory adoptiorn/parental pay {prlor year £103,847). Wineyard 53 is able to take advantage of the Employment Allowance which reduced the amount of social srfurity Costs to £1,753 (prior year £5351. Pension contributions of £2,303 were paid in the year (prior year £2,051). 15
VINEYARD 53 ANNUAL REPORT AND F114ANCIAL STATEMENTS FOR THE YEAR ENDED 30JUNE 2022 Notes to the finan¢ial ststements for the year ended 30 June 2022 At the end of the year there were 9 employed staff members, of which 8 work part time {prior year 10 employee5, one on maternity leave}. The average head count for the year was 4.5 (prior year 4.31 and at the end of the year the staff were working a total of 25.5 days a week (prior year 24). No employees received benefits of more than £60.iJ)O. 5. Tan8lble Fixed Assets Equipment Van Total Cost at l July 2021 Additions 8,520 13,163 21,683 Disposals Cost at 30 June 2022 8,520 13.163 21.683 Depreciation at l July 2021 DisP05als Charge for the year 5,877 4.169 10,046 893 2,633 3.526 Depreciatlon at 30 June 2022 6.770 6,802 13,572 Net book value at ljuly 2021 2,643 8.994 11,637 Net book Wdlue at 30 June 2022 1,750 6.361 8.111 6. Taxatlon As Vineyard 53 has charitable status no provision for corporation tax is required. 16
VINEYARD 53 ANNUAL REPORT ANO Af4ANCIAL STATEME14TS FOR THE YEAR ENDED 30JUNE Z022 Notes to the flnanclal ststements for the year ended 30 June 2022 7. Debtors 2021122 2020121 Income tax recoverable via Gift Aid 36.742 36.478 Rent depositlprepayment Other Debtors 6,3S3 1,500 3,690 554 Total 46,785 38,532 8. Credltors 2021122 2020/21 Accruals 7.123 3,417 Other creditors 2,911 1,087 Total 10.034 4,504 9. Summary of Fund Movements Brought forward Carrled Forward Income Expendlture Transfers Year to 30June 2022 General Funds Unrestricted Building Fund 87,198 190,549 100,000 187.198 190,549 211.529 66,218 loo.000 166,218 211,529 Restrlrted Funds Move In, Move On Compassion Other specific gifts Buildin8 Fund 2.200 1,671 78 5,008 8.957 1,250 771 1,756 2,679 3,915 1,879 15,332 23,805 1,945 12,511 19,706 2,187 4.858 17
VINEYARD 53 ANNUAL AEPORT AND FIIIANCIALSfATEMENTS FOR ThE YEAR ENOED 30JUNE 2022 Notes to the finandal statements for the year ended 30 June 2022 8rou8ht forward Carried Foard Income Expendfture Transfers Yearto 30 June 2021 General Funds Unrestricted Building Fund 147.709 215.19) 175.701 -100,IX(I loo,000 87,198 ioo,ooo 187,198 147,709 215,190 175.701 Restrlrted Funds - Move In, Move On Compassion Other specific gifts Building Fund 2,790 590 329 290 2,200 1,671 78 5,008 8.957 5,008 5.008 5.158 1.209 Move In. Move On is an initiative helping families bein8 moved into new housing by supplying them with baslc household items, for which funds were collected in 2021 and 2022 and will be disbursed over the coming year. The Compassion fund is income restrirted to Vineyard 53's work for the benefit of the wlder community. In this financial year it lar8ely went to pump primin8 for initiatives starting in the next financial year. For example. £600 was spent to become a Welcome Church, enabling US to help welcome refugees to our region. Other specific 8ifts include a donatton of £1,250, including Gift Aid, (prior year £0) towards the senior pastors, sabbatical in the early part of the 2022123 financial year. The Building Fund will be used to facilitate the purthase or development of church buildings when the opportunity arises. £2,187 has been utilized from the Building Fund during the year (prior year £0) to cover set up costs of the new office space. All funds other than the General fund are represented by cash in the bank at the end of both the current and prior period. 10. Remuneratlon and Transartions with Trustees None of the trustees or dirertors received any fees, reimbursement of expenses or other benefits for their services as trustees or directors. John Simmons is a trustee and is employed part-time as a pastor by the Church forwhich he received remuneration of £29,520 and pension contributions of £931 (prior year £29,520 and £931). His wife. Anna 18
VINEYARD 53 ANNUAL REpoKfA14D RNANCIAL STATEMENTS FOR THE YEAR E14DED X>JU14E 2022 Notes to the flnandal statements for the year ended 30 June 2022 Simmons, is also employed part-time as a pastor by the Church and received remuneration of £9,840 and pension contributions of £144 (prior year £9,840 and £1441. Gareth Mulholland is a trustee of Vineyard 53 and also a director of Eden Ecommerce Limited. During the year the Church has made purchases of £279 from Eden {prior year £768). No trustee expenses have been incurred. 19
VINEYARD 53 ANNUAL REPORT AND FINAP4aAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Independent examlnerfs rtport to the tntstees of Vlneyard 53 I report on ihe accounls of the Company for the period ended 30 June 2022. set out on pages 11-19. Respertlve respon51billtles oftntss and exarniner The Trustees (who are also the Directors of the Company for the purposes of company lawl are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under 5ertion 144121 of the Charities Act 2011 (the 2011 Artl and that an independent examination is needed. The charity's gross income did not exceed £250,LK(l and l am qualtfied to undertake the examination by beir qualified member of the Association of Chartered Certified Accountants. Hawn6 satisfied myself that the Charity ts not subject to audit under company law and L4 eligible for independent e¥amination, it is my responsibility to: examlne the accounts under section 145 of the 2011 Act: to follow the procedures laid down in the genernl Dirertions 8Nen by the Charity Commlsslon under sertion 145151{bl of the 2011 Aci,. and to state whether particular matters have come to my attention. Basis of Independent examlnerfs report My examination was carried out in accordance wrth the general DireLtKins given by the Charity Commlsslon. An examlnation includes a revlew of the accounting records kept by the charity and a comparison of the accounts presented with those records. It a150 include5 consideration of any unusual items or dlsc105ures 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 oplnlon 15 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 ex•mil5 ststement In connection with my examination. no matter has come to my attention". 111 which 8bve5 me reasonable cause to believe that in any rnaterial respert the requirement5- to keep accountin8 records in accordance wlth sectlon 386 of the Companies Act 2006; and to prepare accounts which atcord wrth the accounting records, comply with the accounting requSrements of section 396 of the Companies Act 2006 and with the Methods and principles of the Statement of Recommended Practice: Accountin8 and Reporting by Charities have not been met: or {21 to which. in my opinion, èttention should be drawn in orderto enable a proper understanding of the accounts to be reached. Name: Address.. Date.. Joshua Rugen ACCA . 36 Totland Grove, Chester. CH2 2EY 13 March 2023 20