2025-09-30-accounts

Community Vineyard Manchester

Report and Accounts Year ended 30 September 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

COMMUNITY VINEYARD MANCHESTER

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

ADDRESS FOR CORRESPONDENCE 16 The Downs Sandy Lane Prestwich Manchester M25 9RB GOVERNING DOCUMENT CIO Constitution dated June 2015 CHARITY REGISTRATION NUMBER 1162063 TRUSTEES RESPONSIBLE FOR Hayley Butcher (resigned January 2025) MANAGING THE CHARITY Dominic Carr (resigned January 2025) Wayne Freeman Lisa Hutt Ross Payne Edina Sereg (appointed April 2026) Joe Spademan (appointed January 2026) Paul Topham (appointed January 2026)

BANKERS Barclays Bank UK PLC INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Page 7 Notes to the Accounts

Page 1

COMMUNITY VINEYARD MANCHESTER

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Objects of the charity

The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are to demonstrate the Christian faith in action by acting as a church to advance the Christian faith in Manchester and other parts of the world as the trustees see fit.

Our history

Community Vineyard Manchester began in November 2013 when Julie and Ross Payne, Children’s Pastor and Assistant Pastor respectively at Woking Vineyard, responded to a call of God and, following the approval of Vineyard UKIR, announced their intentions to move to Manchester and plant a new Vineyard church.

In August 2014 Julie and Ross moved their home to Prestwich in Greater Manchester and in September 2014 opened their home for the first Community Vineyard Manchester (CVM) Sunday celebration which was attended by 5 adults and 2 children.

In February 2015 CVM’s growth outstripped the confines of Julie and Ross’s home and CVM’s Sunday celebrations moved to the Phoenix Centre is St. Mary’s Park, which is a youth outreach centre overseen by the Prestwich Methodist Youth Association. This remained our venue for our Sunday gatherings and provided the physical infrastructure as our growth continued until the Covid epidemic.

From March 2020 to July 2021 CVM’s gathered environments moved on-line due to COVID-19 restrictions on in person gathered environments.

In September 2021 we resumed in person gathered environments at a new larger venue, Heaton Park Methodist, on Saturday afternoons. We continue to gather on Saturday afternoons at Heaton Park Methodist for weekly in-person gatherings, in addition to operating Kidstuff and Storehouse from two separate warehouse spaces.

Summary of the charity's main activities and achievements

Looking back over the past year we have witnessed:

1. Our weekly in-person weekly celebrations Heaton Park Methodist on Saturday continued. We continue to be blessed by the ability to gather in this venue.

2. We continue to ensure café supplies are purchased to ensure any family exposed to weekend food poverty, due to the lack of free school meals, finds spare food to take home with them following our Saturday Gathering.

3. CVM continued to grow its asset base, with items to facilitate its growing worship music team along with refreshing our technology that services our children and youth ministries.

4. Kidstuff and Storehouse continue to witness referral growth, in terms of diversity of referring agencies, geography and overall referrals numbers. Over 300 families have been directly blessed through their activities this past fiscal year.

5. CVM partnered with Churches Together to provide free kids crafts at Prestwich’s annual Clough Day. The number of crafts facilitated once again surpassed 275 young lives and their carers blessed.

6. Kidstuff hosted a Christmas Toy drive with over 250 new boxed presents collected and provided to referring agencies, a new record.

7. Trustees, Pastors and Assistant Pastors gathered at the Vineyard Leadership Gathering in April hosted by Vineyard Churches UK/IR at Trent Vineyard Nottingham. During our 3 days we met with each other along with leaders from across the wider Vineyard Movement for a time of training, equipping and relationship building.

8. A CVM team attended Dreaming The Impossible, a youth festival, sharing a site with Weardale Vineyard to best share resources between the teams.

Page 2

1. We once again celebrated a Saturday of baptism and a post baptism pool party.

2. Members of the CVM community join with the Methodist circuit in hosting the Park Life Sanctuary Project which was used by over 3000 young people during the course of the Park Life festival.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Financial review

During the year income decreased by £2,680, to £73,650, and expenditure decreased by £2,820 to £72,200. As a result the cash held by the charity increased by £1,450, to £12,170, of which all is unrestricted and can be used for any charitable purpose.

In June 2025 it was discovered that a monthly donation that CVM had been claiming Gift Aid relief on was formed from pre-tax funds. We immediately halted any further claims inclusive of this monthly donation, calculated the overclaim and self-reported to HMRC. HMRC advised we could repay the overclaim (£18,738) from future gift-aid reclaims. This process is ongoing and should clear the liability over the next 24-36 months.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £5,000 (which equates to approximately 1 month of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £12,170 and the charity is complying with its reserves policy.

Governance

Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees, by a majority vote.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

Ross Payne

_____Ross Payne (Jul 5, 2026 17:33:08 GMT+1) Ross Payne Jul 5, 2026 Date:___

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

COMMUNITY VINEYARD MANCHESTER

I report to the trustees on my examination of the accounts of Community Vineyard Manchester ('the charity') for the year ended 30 September 2025 on pages 5 to 7 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

J. Young J. Young (Jul 6, 2026 10:18:18 GMT+1)

Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Jul 6, 2026

Page 4

COMMUNITY VINEYARD MANCHESTER

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes Income receipts Donations Gift aid receipts Grants Interest Other Total receipts Payments 2 3 Total payments Transfers between funds 5 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly	General Designated Funds Funds £ £ 43,038 - 11,241 - 16,410 - 62 - - - 70,751 - 35,531 - 3,600 - 39,131 - 31,620 - (30,166) - 1,454 - 10,717 - 12,171 - Unrestricted Funds	Restricted Funds £ 400 - 2,500 - - 2,900 33,066 - 33,066 (30,166) 30,166 - - -	2025 £ 43,438 11,241 18,910 62 - 73,651 68,597 3,600 72,197 1,454 - 1,454 10,717 12,171	2024 £
				46,237 17,166 12,600 37 287
				76,327
				71,316 3,700
				75,016
				1,312 -
				1,312 9,406
				10,717

The notes on page 7 form part of these accounts.

Page 5

COMMUNITY VINEYARD MANCHESTER

STATEMENT OF ASSETS AND LIABILITIES

AS AT THE YEAR ENDED 30 SEPTEMBER 2025

Notes A Cash funds Cash at bank with immediate access B Other monetary assets Gift aid due to charity C Liabilities Falling due within one year: Fee for Independent Examination HMRC (overclaimed gift aid) Falling due after one year: HMRC (overclaimed gift aid) D Assets retained for charity's own use Equipment and stock		General Designated funds funds £ £ 12,171 - 12,171 - - - - - 852 - 4,865 - 5,717 - 13,873 - 13,873 - 19,590 - Unrestricted Funds	Restricted funds £ - - - - - - - - - - Fund to which asset belongs General	2025 £ 12,171 12,171 - - 852 4,865 5,717 13,873 13,873 19,590 Value 2025 £ 12,500 12,500	2024 £
		General funds £ 12,171 12,171 - - 852 4,865 5,717 13,873 13,873 19,590
					10,717
					10,717
					1,481
					1,481
					810 -
					810
					-
					-
					810
					Value 2024 £
					12,500
					12,500

The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.

E Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

The accounts were approved by the trustees and signed on their behalf by:

Ross Payne _____Ross PayneRoss Payne (Jul 5, 2026 17:33:08 GMT+1) Jul 5, 2026 Date:_____

The notes on page 7 form part of these accounts.

Page 6

COMMUNITY VINEYARD MANCHESTER

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2 Payments in relation to charitable activities undertaken directly Employment costs [Kidstuff] Rent (church) Church activities Outreach activities - Kidstuff (including rent) Outreach activities - Storehouse (including rent) Administration and support (including equipment) Conferences, retreats and training Note 4 Insurance Governance		Unrestricte	Designated funds £ - - - - - - - - - - d Funds	Restricted Funds £ 10,229 - - 10,996 11,842 - - - - 33,066	2025 £ 10,229 7,200 9,064 10,996 11,842 10,312 7,411 734 810 68,597	2024 £
		General funds £ - 7,200 9,064 - - 10,312 7,411 734 810 35,531
						10,221 7,140 13,489 12,499 10,859 10,777 4,888 685 756
						71,316

3 Grants paid in relation to charitable activities undertaken by others

nts paid in relation to charitable activities undertaken by others
Grants for: Vineyard Churches UK	3,600 3,600	- -	- -	3,600 3,600	3,700
					3,700

4 Transactions with related parties

The trustees attended the VLG conference for which accommodation, food and travel was paid by the charity (costs included in Note 2). These payments are permitted by the governing document.

No other payments were made to trustees or persons related to them, except for reimbursement of expenses paid out on behalf of the charity.

5 Movement of funds

General funds Restricted funds Kidstuff Storehouse Total funds	Opening balance £ 10,717 - - - 10,717	Receipts £ 70,751 1,650 1,250 2,900 73,651	Payments £ (39,131) (21,224) (11,842) (33,066) (72,197)	Transfers £ (30,166) 19,574 10,592 30,166 -	Closing balance £ 12,171 - -
					-
					12,171

Page 7