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2021-03-31-accounts

Balham Vineyard Church operating as Vineyard 61 Church

Report and Accounts Year ended 31 March 2021

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

BALHAM VINEYARD CHURCH

(OPERATING AS VINEYARD 61 CHURCH)

CHARITY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2021

Trustees

Dianne Bateman

Steve Bateman (chair until 30 November 2021) Tim Bower (chair from 1 December 2021) Hamish Dudgeon (appointed 22 February 2021) Akshay John (appointed 27 September 2021) Gillian Lazonby Joanna Stone

Key Staff

Steve and Vivien Bateman (lead pastors)

Governing Document

Constitution dated 12 March 2015

Charity Registration Number 1162655 Principal Address 10 Station Parade Balham High Road London SW12 9AZ

Independent Examiner

Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers

The Co-Operative Bank CAF Bank

Contents Page
Charity Information 1
Trustees' Annual Report 2-13
Independent Examiner's Report 14
Statement of Financial Activities 15
Balance Sheet 16
Cashflow Statement 17
Notes to the Accounts 18-24
Detailed Statement of Financial Activities with Comparatives 25

Page 1

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

Chairperson’s Introduction

I am pleased to introduce the Trustees' Report and Financial Statements of the charity for the year ended 31st March 2021.

The year presented us all with a number of challenges in the face of a global pandemic, however, Balham Vineyard Church (operating as Vineyard 61 Church) found ways to quickly adapt to these changes in a range of creative and innovative new ways to demonstrate God’s love.

The impact of Covid-19 required a number of changes and adjustments to be made as we adapted and continued to meet some of the need in our communities and helped church members stay connected. The vision has continued to be turned into action in so many new creative and diverse ways as a result of Covid-19, some of which can be seen through the administrative and ministry reviews below. The ongoing sacrificial giving, in terms of time, energy and money of members of the church and the volunteer workforce, has enabled Vineyard 61 Church to continue to serve both public benefit and kingdom impact in the lives of those across Balham and Battersea.

I want to personally thank all of our leaders, church members, volunteers, Trustees and staff whose commitment and passion to serve our city has impacted our local communities in realising our vision for the church over this past year.

In God's strength and your support, we will continue to do this and partner with Jesus as He builds His church in Balham, Battersea and beyond.

………………………………………………………..

Tim Bower Chair of Trustees

………………………………………………………..

Date

page 2

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

Trustees’ Annual Report

The Trustees present their report and independently examined financial statements for the year ended 31 March 2021.

Background and Introduction

Balham Vineyard Church (BVC) was started in the summer of 2015. Steve and Viv Bateman, the church’s Lead Pastors, were commissioned and planted from South West London Vineyard, and, together with a group of 10 adults and children, they started BVC. In the summer of 2018, the church changed its operating name to Vineyard 61 Church (V61) to reflect its aim and mission as a multisite church in London. In January 2019 we launched our second site in Battersea. We are now an established and well-known church in both Balham and Battersea.

During 2021 we spent time defining our purpose and vision statements as a church. The purpose and vision hasn’t changed, it was more a reflective exercise of putting what we know into words which ensures we operate from a place of clarity, direction and energy. We are excited to enter into a new season with the following statements to guide us:

Purpose Statement: God is in the transformation business and we get to join in!

Vision Statement: We are people carrying the mandate of Isaiah 61. The Spirit of God is upon us to bring transformation. We want to see multiple thriving sites across London with Worship, Formation and Mission at their core.

The Trustees recognise the significant impact of the global pandemic on the life of the church over the course of the year. The Trustees also recognise, even in the face of the pandemic, that the church is well-established and continues to successfully remain faithful to its calling and mandate as a local church with multiple sites communicating the Gospel with compassion and mercy to many individuals and families, both inside and outside the church. The Trustees note that even in a difficult year, considerable volunteer time, energy & money has been given by lay-leaders and church members in achieving the on-going aims and objectives of the church.

Objectives

The objects of the CIO are to advance the Christian religion for the public benefit in accordance with the Statement of Faith detailed in the constitution. Our broad aims to enable ordinary people to live out their faith as part of our local community continue to be summarised as:

  1. Help people find and follow Jesus, be empowered by the Holy Spirit, connect and worship God together and advance the Kingdom of God.

  2. Build up the faith of Christian believers so that they are equipped and released to go and bring life to Balham and beyond

  3. Show compassion for the community, especially the poor and vulnerable, through pastoral care, missionary and outreach work.

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

Public Benefit `

The Trustees confirm that they complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Commission in determining the activities undertaken by the charity. The Charity Commission in its “Charities and Public Benefit” Guidance states that there are two key principles to be met in order to show that an organisation’s aims are for the public benefit: firstly, there must benefit and secondly, that the benefit must be to the public or a section of the public. The Trustees are satisfied that the objectives and activities listed above meet these priorities

The pandemic meant that we had to pause or stop some of our activities. However, we were able to launch others throughout the year for the benefit of our local communities and the alleviation of poverty. These are all made possible through the commitment of a significant number of regular volunteers both from the church and from the local community. Public Benefit Projects that were carried out during the reporting year are detailed later in the report but they included:

Job Club ● English Language School ● Sports & activity groups ● Small groups blessing the community ● Random acts of kindness ● Emergency Compassion Fund ● Covid Volunteer shopping initiative ● Covid Volunteer prayer support ● Benefits and Housing Advice ● Football youth project ● Healing Online/demonstrating healing to those in pain ● Litter Picks ● Online Morning Prayer meetings ● Befriending refugees ● listening/counselling individuals and couples ● Mercy Street

Activities Review

We are always looking for ways to develop our ministries and serve people we meet throughout the year whether they see themselves as members of the church or not. The following pages detail the strategy we have used to meet our primary objective and broad aims detailed above. This year has been challenging in light of Covid-19 and has required several changes and adjustments as we adapt and look to meet some of the needs in our community and to help our church members stay connected. Some ministries have had to stop or be paused but the review below shows that the church has remained vibrant and active and able to serve its members and local community.

Objective 1. Help people find and follow Jesus, be empowered by the Holy Spirit, connect and worship God together and advance the Kingdom of God.

We welcome those of all beliefs from every background who wish to visit, and we continue to see people join us who have had little or no previous interaction with church.

The Covid-19 pandemic advanced our technology plans instantly and thanks to our staff and volunteers we were able to transition to online services and activities without interruption. Being online meant that we had a temporary growth spurt in church attendance from people within the local Balham and Battersea community and those further afield in the UK and abroad. It is worth noting that it is hard to compare online attendance figures to in person pre pandemic. During the year we were also able to welcome new believers into our congregation as they found online church and online Life Groups more accessible. Although some members did leave London and the church permanently as a result of the pandemic, online church and small groups also enabled our members who temporarily left London during the pandemic to remain engaged and committed.

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

We value our kids and youth and during the pandemic we launched an online kids service full of creative ways of communicating the Gospel and having fun in worship! We connected our youth with young adult mentors in the church as we appreciated this was a difficult year for them to navigate, we also held monthly youth zoom calls.

Lockdown presented opportunities to hold 3 online Alpha groups which were a great success and enabled people to explore the Christian faith from the comfort of their own home.

During the summer when we were still restricted with meeting in person, we held ‘praise in the parks’. This was a great opportunity to meet outdoors in several locations and worship together. We found that passersby were willing to receive prayer or just listen to the worship and ask questions.

Baptisms are something we celebrate highly at Vineyard 61 and despite the lockdown and the restrictions placed on special services we were able to hold 3 baptisms online! Members were baptised in their baths and paddling pools by their ‘covid support bubbles’ and the church leaders via zoom, and we were able to stream them online during the services.

Covid-19 also enabled us to rethink how we welcome newcomers into the church. We have found that a ‘zoom coffee with the Pastor’ has enabled newcomers to connect, feel known and be welcomed during the pandemic. During the year we held 25+ zoom coffees. This continued when lockdown was released due to its success.

During lockdown, Life groups have supported each other and neighbours by getting shopping and essential items, for those who were shielding or self-isolating. We sent out Christmas boxes to all our members and those who use our compassion projects inviting them to our online Christingle celebration. The boxes contained invites for neighbours and everything you would need to make the christingle candles. The service was a great way for church members and the community to come together and celebrate Christmas.

Although our House of Prayer and Community base, ReStore, had to close throughout the pandemic, one of the highlights of the past year has been the way in which the church has responded to the call to prayer. At the outbreak of the pandemic, prayer took on a whole new lease of life across the church. On Sunday 22 March we joined the National Day of Prayer in response to the emerging crisis and following this, we launched online morning prayer and we continued to meet on a daily basis (Monday to Friday) throughout the year. Each day had a different focus, prayer, lectio divina, worship, praise. This drew in a number of our members. We held several prayer events throughout the year in response to injustice that has been seen throughout the world asking the Lord how we can partner with Him in these areas. Also, our healing on the streets moved online, twice a week, and we continued to see people healed.

Online creative worship evenings, the Big Church Quiz, pre-marriage mentoring for 5 couples, Triple Twenty Talk Discussion and Prayer and listening to and counselling individuals and couples are examples of other activities we carried out during the pandemic.

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

Objective 2. Build up the faith of Christian believers so that they are equipped and released to go and bring life to Balham and beyond.

Each Sunday we were online during the pandemic and when the restrictions allowed, we encouraged people to meet in their homes and invite neighbours and/or other church members to join them for breakfast and church online. We continued to have services with practical teaching, worship and prayer ministry. We also introduced ‘Glory in your Story’ to encourage one another with testimonies of what God has been doing through lockdown. As mentioned previously we had kids and youth programmes running alongside the weekly Sunday service.

Over the pandemic we had over 118 people serving the church in Sunday services, small groups and other areas of ministry. As restrictions lifted on places of worship we welcomed people back into our buildings.

Throughout 2020/21 we continued to run our Life groups and people were encouraged to join one of our many groups that meet mid-week online. Overall we had about 45 groups running. These groups were key in providing a place of connection for our members, allowing time for fun, chat, worship, learning and praying together as well as supporting each other and their neighbours by getting shopping and essential items, including prescriptions, for those who were shielding or self-isolating. Life groups remain one of the primary points of contact whereby we can make, train and equip disciples who love and serve Jesus, who love and serve one another and who love and serve their neighbours. In addition to the Life groups we also had a book club, Kintsugi Hope Wellbeing Group, a prayer group, parents and littles group, parenting course and the bible course. Additionally, one of our Leaders is a qualified Art Therapist and we were able to run an online Art Therapy group for those struggling with their mental health.

The Trustees would like to thank those leaders who have continued to lead and run Life and Small Groups over the past year, in spite of a number of personal challenges and the difficulties of leading through the pandemic. The faithfulness and servant-hearted nature of the leaders has been a huge blessing and encouragement to so many and has played a significant and central role in ensuring the health and well-being of the church throughout what has been a most difficult year.

We were able to launch Vineyard’s School of Kingdom Ministry (SoKM) in September 2020. SoKM is an 8 month weekly course that trains people in the ministry of the Holy Spirit, equipping students with a theological foundation in order to activate them in the supernatural. We had 19 people attending this course. It was such a success that we launched a second larger cohort in September 2021. Our aim is to have as many members of the church as possible to go through this course as part of our leadership pipeline.

In response to the church wanting a larger community connection, to give our life group leaders a term break and to further describe, discuss and activate some of our values we launched ‘Together All In’. It was a hybrid of our original “foundations course''; done live on zoom for people to watch and then we sent people into breakout groups / 'life group' for the term to discuss the content together, pray, and minister to one another. It was a great success with 26 small groups of 6 people.

We have 140 church members we identify as leaders or upcoming leaders. Leaders’ meetings were held online throughout the year. These are designed to equip and support our volunteer leaders who help us carry the pastoral and leadership responsibilities within the church.

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

Objective 3. Show compassion for the community, especially the poor and vulnerable, through pastoral care, missionary and outreach work.

During the pandemic we continued to seek ways to creatively and practically serve the community. The pandemic meant that we had to pause or stop some of our activities. However, we were able to launch others throughout the year. The range of compassion ministries we support are diverse and during the year included:

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

During the year we have kept in contact with our mission partners to support and encourage them as best we can following the outbreak of the pandemic. We support financially, via our annual tithe and also some special service collections. We also commit to partner in prayer and other practical ways where possible. Our mission partners are:

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

Plans for Future Periods

God has given us a vision to launch multiple sites across South London and beyond.

The ongoing navigation of the Covid-19 pandemic has meant we have had to be agile with our plans over the short term. However, some key focuses for the year ahead are:

Prayer underpins everything we do. All are welcomed to V61 - regardless of faith or practice. We continue to actively connect with our community to serve them and unashamedly, courageously invite them into becoming a follower and disciple of Jesus. We wanted to be Jesus’ hands and feet to our neighbours and communities during the pandemic and beyond. Ultimately we will judge our success in this through attendance and baptism numbers, although we are conscious that individual stories are hugely valuable. It is people meeting Jesus, rather than growth in our particular part of Jesus' church, that is the most important value we hold.

Structure, governance and management

Balham Vineyard Church is governed by its Constitution dated 12 March 2015 and was created as a Charitable Incorporated Organisation (“the CIO”) registered with the Charity Commission in July 2015 under number 1162655.

Our operating name change to Vineyard 61 Church has meant various affiliations, governing documents and materials have all needed to change. We continue to be registered with the Charity Commission as ‘Balham Vineyard Church’ with a working name of ‘Vineyard 61 Church’.

The church is also affiliated to Vineyard Churches UK and Ireland, a wider network of some +120 churches across the country. Each year, V61 grants a proportion of its income to the work of Vineyard Churches UK and Ireland in the establishing of new churches and missions work abroad. The church is also a member of the Evangelical Alliance.

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

Organisational structure

The charity Trustees are responsible for the general control and management of the charity. With the exception of Steve Bateman, who is a paid employee of the charity, the Trustees give their time freely and receive no remuneration or other financial benefits for serving as trustees. The Trustees meet together as a body quarterly and are responsible for all decisions taken in relation to running the church and the activities provided by the charity. The day-to-day management of the church and activities are undertaken by the Lead Pastors, Steve and Viv Bateman. In December 2021 the Trustees decided that the Charity should have an independent chair and appointed Tim Bower, with Steve Bateman continuing as a Trustee. Apart from the first charity Trustees, every Trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the church Trustees. New Trustees are provided with guidance from VCUKI on their roles and responsibilities and are given the opportunity to attend webinars and training on charity governance.

Statement of Responsibilities

The Trustees are responsible for preparing the Trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the Trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity 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 charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Internal Controls

As part of their continuing responsibility the Trustees have endeavoured to ensure that reasonable internal control procedures are in place as appropriate for the development of the church. They include:

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

Risk Management and Compliance

Throughout the year the staff team continued to maintain a centralised register of the risks the charity faces, which identifies the major risks by area of activity, the nature of those risks, the likelihood of the risks happening and the measures taken to mitigate and manage the major risks to the charity. The full risk register and action log was reviewed periodically by the Trustees.

The risks listed in the risk register include those which focus on governance, leadership, financial operational and external risks. The Trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. In addition to the ongoing risks that are on the register from year to year such as those relating to ensuring adequate insurance cover, safeguarding of children and young people and the impact of a decline in donations, specific risks managed during the year included:

On-going monitoring was carried out during the year with regard to the compliance requirements of the church in the key areas of the risk register.

Administrative Operations

Staffing

Steve and Viv Bateman lead V61, with a focus on setting the vision and direction of the overall ministry of the church, leading the vision and culture of our Gathered Environments, as well as the day-to-day running of the church and overseeing the development of the ministry of the church by working alongside and through volunteers. They were also responsible for overseeing the development of the ministry of the church by working alongside and through the leadership staff, administrative staff and lay leaders. They both work full-time for V61. Steve also acted as a trustee and as chair for the board of Trustees. Steve and Viv do not participate in decisions regarding their pay. The Trustees consider a variety of factors, including pay scales in similar churches and cost of living increases, when setting their pay.

Steve and Viv continued their role as Vineyard Area Leaders within the London region, overseen by Andrew and Rosie McNeil (Associate National Directors of VCUKI). They oversee a number of new and existing church plants, providing support and integration with the Vineyard Alliance on churches in UK&I. Viv and Steve receive spiritual direction, coaching and counselling to help support their role as Lead Pastors.

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS (Charity Number: 1162655)

Steve and Viv continued to be supported by a team of full-time and part-time pastoral and administrative staff members whose roles were to oversee, develop, and provide support to existing and developing areas of ministry.

During the 2020/2021 year we furloughed 2 members of staff. 2 members also resigned during the year. We did not make any new hires due to the pandemic. At the end of the financial year V61 employed 10 people with a FTE of 7.8.

Staff costs have increased this year due, primarily, to a change of mix of staff grades, two staff working for a full year (part year in 2020) and pay rises for living costs.

Volunteers

As the report details, our volunteers (~118 people) are an important resource in both our faith and community work. We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is and extend the Kingdom of God into the local area.

We encourage all members of our church to be involved in voluntary activities and to share their skills with others.

Trustees

The Trustees of the church are set out below and include two people who attend V61 and three who do not. The length of tenure for the Trustees was agreed as the below unless there are changes in circumstances. The tenure can be extended or resignation given. Reviewing individual Trustees tenure is considered at the first meeting held at the beginning of every calendar year.

The following Trustees have held office during the whole of the period from 1 April 2020 to 31 March 2021, and have the below tenure:

The Trustees have since recruited an additional trustee, Akshay John who was appointed on 27 September 2021. Lead Pastor Viv Bateman is not a Trustee but as Lead Pastor attends and contributes to meetings as does Lucy Gibson (HR and Finance Manager).

The Trustees met formally to discuss business on 5 occasions throughout the 2020/21 financial year:

Advisers

During the year Stewardship Services (UKET) Limited were reappointed as the charity’s accountants and one of their employees acts as the charity’s Independent Examiner.

page 12

Financial Review

The Charity relies on the generous donations of its members as its principal source of income. We believe in the Biblical principle of giving and generosity. We appreciate how members and volunteers give time and resources to support the church and the community. This generosity helps create environments to gather together to worship, provide the church with the finances to run various projects and ministries and to bring life to Balham, Battersea and the surrounding neighbourhoods.

1. Results for the year

Overall income increased by £83,602 (or 20%), to £504,445 (2020: £420,843). This was largely due to an increase in the number of church members and their generosity. Overall, expenditure increased by £38,412 (or 9%), to £466,394 (2020: £427,982). This was largely due to increases in payroll costs following staff recruitment in the previous year and in grant making (see ‘Grants & Gifts’ below), though this was offset partly by a reduction in most other costs because of the pandemic. As a result, this year we have reported a surplus of £38,050 (2020: deficit of £7,138) and the charity’s net assets increased by £38,050 to £197,236. This included cash of £238,574, of which £209,063 was unrestricted.

2. Investment policy and objectives

Due to the Covid-19 pandemic and our ongoing strategy to launch new sites and keep our operational reserves our primary focus, we have decided not to create a long term investment policy, but we keep this under review.

3. Operational Reserves

The trustees aim to hold free reserves (defined as being unrestricted net current assets) of at least £140,000 (which equates to about 4 months of operating expenditure). This policy for holding reserves has been set so as to help ensure that the charity could continue to operate should income, or expenditure vary unexpectedly. At the year-end the charity’s free reserves amounted to £160,601 and the charity is complying with its reserves policy.

4. Grants & Gifts

As disclosed in note 5 ‘Charitable expenditure’ to the financial statements, during 2020/21 the charity made commitments to give away £104,367 (representing 20% of income) in the form of grants and gifts (2020: £27,376 representing 6% of income). This included £36,176 (2020: £3,551) given from the charity’s Emergency Compassion Fund launched in response to the Covid-19 pandemic. It also included grants given to support organisations and other churches with aims consistent with our own. It included £23,000 (2020: £20,000) payable to Vineyard Churches UK and Ireland, which promotes church planting and provides support to churches in the Vineyard movement in the UK, and £29,136 payable to International Needs UK. This grant will mainly be used to support a water project in Uganda for the next three years. The charity aims to give away 10% of its unrestricted income every year, albeit some of these grants may not be paid until after the year end.

Approval

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

Tim Bower Chair of Trustees

Date: 27 January 2022

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INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

BALHAM VINEYARD CHURCH ('the Charity')

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2021 on pages 15 to 25 following, which have been prepared on the basis of the accounting policies set out on pages 18 and 19.

Responsibilities and basis of report

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

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 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 Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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

Ajay Rajani FCIE Fellow of the Association of Charity Independent Examiners Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 28 January 2022

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net income
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12		 Unrestricted
Funds
£
446,176
4,107
742
451,025
426,424
426,424
24,601
(250)
24,351
143,374
167,725		 Restricted
Funds
£
53,420
-
-
53,420
39,971
39,971
13,449
250
13,699
15,812
29,511		 Total
Funds
2021
£
499,596
4,107
742
504,445
466,394
466,394
38,050
-
38,050
159,186
197,236		 Total
Funds
2020
£
402,103
17,987
753
420,843
427,982
427,982
(7,138)
-
(7,138)
166,324
159,186

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on pages 18 to 25 form part of these accounts.

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BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

BALANCE SHEET

AS AT 31 MARCH 2021

Note
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
9
CREDITORS: Amounts falling
due within one year
10
Net current assets
TOTAL NET ASSETS
FUND BALANCES
12
Unrestricted Funds
Restricted Funds		 Unrestricted
Funds
£
7,124
9,900
209,063
218,963
58,362
160,601
167,725
167,725
-
167,725		 Restricted
Funds
£
-
-
29,511
29,511
-
29,511
29,511
-
29,511
29,511		 Total
Funds
2021
£
7,124
9,900
238,574
248,474
58,362
190,112
197,236
167,725
29,511
197,236		 Total
Funds
2020
£
2,904
15,349
165,244
180,594
24,312
156,282
159,186
143,374
15,812
159,186

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

Joanna Stone - Trustee

Date: 27 January 2022

Charity number: 1162655

The notes on pages 18 to 25 form part of these accounts.

Page 16

BALHAM VINEYARD CHURCH

(OPERATING AS VINEYARD 61 CHURCH)

FOR THE YEAR ENDED 31 MARCH 2021

CASH FLOW STATEMENT

Note
2021
£
Cash flows from operating activities:
Net cash provided by/(used in) operating activities
a
81,252
Cash flows from investing activities:
Purchase of equipment
(7,922)
Net cash provided by/(used in) investing activities
(7,922)
73,330
b
165,244
b
238,574
Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities
2021
£
38,050
Adjustments for:
Depreciation charges and provisions for impairment
3,702
(Increase)/decrease in debtors
5,449
Increase/(decrease) in creditors
34,050
Net cash provided by (used in) operating activities
81,252
Note b: Analysis of cash and cash equivalents
2021
£
Cash at bank with immediate access
139,262
Notice deposits (with a term of three months or less)
90,861
Payment processing accounts (such as PayPal and Stripe)
8,451
Total cash and cash equivalents
238,574
Cash and equivalents at the beginning of the year
Change in cash and equivalents in the reporting period
Cash and cash equivalents at the end of the year
Net income/(expenditure) for the reporting period (as per the statement of
financial activities)		 2020
£
(24,565)
(1,031)
(1,031)
(25,596)
190,840
165,244
2020
£
(7,138)
2,924
8,020
(28,370)
(24,565)
2020
£
55,304
103,615
6,325
165,244

An analysis of changes in net debt has not been presented because the charity does not have any borrowings.

Page 17

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Statutory Information

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment have considered how Covid-19 might affect the charity's forecasts.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and other events.

The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith, and all income from donations, legacies and charitable activities is in respect of this one activity.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

Page 18

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

2 Accounting Policies: Expenditure continued

d) Fund accounting

e) Tangible fixed assets

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Stocks

Stocks of donated items held for distribution to beneficiaries are measured at fair value.

h) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

k) Critical accounting estimates and areas of judgement The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

3 Donations and legacies

Donations of cash and similar
Income tax recoverable
Goods donated for distribution
to the homeless and to refugees
Government grants received from the Job Retention Scheme
me from charitable activities
Church retreats and events (including School of Kingdom Ministry)
Book sales
Other activities		 2021
£
409,172
86,375
-
4,048
499,596
2021
£
3,762
-
345
4,107		 2020
£
325,799
70,329
5,975
-
402,103
2020
£
16,490
90
1,407
17,987

4 Income from charitable activities

Page 19

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

5 Charitable expenditure

a
Costs incurred directly on specific activities
Employment costs
see note 6
Training expenses (including School of Kingdom Ministry)
Sunday service expenses (excluding venue hire but including on-line streaming costs)
Youth and children's ministry expenses
Other ministry expenses
Venue hire
Repairs and maintenance
Retreat costs
Community outreach
Distribution of donated goods
Grants payable
see note 5c
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee for
preparing and examining the accounts
Subsistence & travel
IT & office costs
`
Advertising & marketing
Office rent and utilities
Office fit out expenses
Insurance
License fees and subscriptions
Legal and professional fees
Other costs
Depreciation
Total expenditure		 2021
£
280,277
3,400
15,440
408
11,461
6,846
1,093
-
1,486
-
104,367
424,778
3,480
454
4,684
397
19,818
40
601
3,991
4,449
-
3,702
41,616
466,394		 2020
£
248,611
8,711
18,519
3,242
18,632
18,331
2,027
28,239
7,160
2,150
27,376
382,998
2,700
7,130
2,527
639
12,499
9,838
577
1,772
3,900
478
2,924
44,984
427,982

The fee payable to the independent examiner for preparing and examining the accounts was £3,480 (2020: £2,700); in addition the charity paid £1,092 (2020: £1,068) to Stewardship for payroll bureau and consultancy services.

c Analysis of grants made

Analysis of grants made
Grants for UK and overseas mission
Grants to support adults and children in crisis		 Institutions
£
33,000
34,191
67,191		 Individuals
£
1,000
36,176
37,176		 2021
£
34,000
70,367
104,367

In response to the outbreak of Covid-19, the charity's supporters gave generously to an appeal launched to help support individuals in crisis (see note 12 'Funds'). From the proceeds of the appeal £36,176 was spent during the year to help these individuals. This assistance usually took the form of supermarket vouchers and payments for rent and utilities. Applications to the fund were carefully considered in line with our policy.

The comparatives for the previous year are as follows:

The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants to support adults and children in crisis		 Institutions
£
20,000
3,825
23,825		 Individuals
£
-
3,551
3,551		 2020
£
20,000
7,376
27,376

Page 20

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

5c Analysis of grants made continued

The charity's principal grants to institutions comprised:

charity's principal grants to institutions comprised:
Vineyard Churches UK & Ireland
Ashford Vineyard
International Needs UK
Hestia
Glass Door Homeless Charity
The Bike Project (received bikes donated to the charity)
Other institutions		 2021
£
23,000
10,000
29,136
2,000
1,500
-
1,554
67,191		 2020
£
20,000
-
-
-
-
3,825
-
23,825

International Needs UK is the UK arm of a worldwide Christian development agency working to help families suffering through poverty and crises. This year's expenditure comprises £4,136 paid during the year as part of the 2020 tithe and a new commitment to make grants totalling £25,000 over the next three years to support their WASH (water, sanitation and hygiene) program in Uganda.

Gross wages and salaries
Social security
Pension costs		 2021
£
250,786
18,202
11,290
280,277		 2020
£
223,065
15,286
10,259
248,611

The average monthly number of employees during the year was 11 (2020: 11). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:

Employer
Wages &
pension
salaries
contributions
Trustees:
Steve Bateman
37,600
3,600
Key management connected to trustees:
Vivien Bateman
37,600
3,600		 2021
£
41,200
41,200
82,400

The following amounts were payable in the previous year:

following amounts were payable in the previous year:
Employer
Wages &
pension
salaries
contributions
Trustees:
Steve Bateman
33,600
3,480
Key management connected to trustees:
Vivien Bateman
33,600
3,480		 2020
£
37,080
37,080
74,160

Steve and Vivien Bateman served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

Page 21

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

7 Tangible fixed assets

Cost
At 1 April 2020
Additions
At 31 March 2021
Accumulated depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
8
Debtors
Tax recoverable
Other debtors
Prepayments and accrued income
9
Cash at Bank and in Hand
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
Payment processing accounts (such as PayPal and Stripe)
10
Creditors: liabilities falling due within one year
Grant obligations
Other creditors
Accruals		 Fixtures,
fittings and
equipment
£
13,697
7,922
21,619
10,793
3,702
14,495
7,124
2,904
2021
£
-
2,400
7,500
9,900
2021
£
139,262
90,861
8,451
238,574
2021
£
48,000
2,581
7,781
58,362		 Total
2021
£
13,697
7,922
21,619
10,793
3,702
14,495
7,124
2,904
2020
£
6,338
327
8,684
15,349
2020
£
55,304
103,615
6,325
165,244
2020
£
20,000
612
3,700
24,312

Grant obligations comprise constructive obligations for the following grants:

11 Pension commitments

During the year employer’s pension contributions totalling £11,290 (2020: £10,259) were payable to defined contribution personal pension schemes. At the balance sheet date pension contributions totalling £1,342 (2020: £nil) were owed.

Page 22

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

12 Funds

During the year the movements in the charity's funds were as follows:

Restricted Funds
Job Club Ministry
Sozo
Emergency Relief
Christmas charities
General unrestricted funds
Aggregate of funds		 Opening
balance
2021
£
520
-
15,292
-
15,812
143,374
159,186		 Incoming
resources
2021
£
-
195
51,716
1,509
53,420
451,025
504,445		 Outgoing
resources
2021
£
(520)
(151)
(37,746)
(1,554)
(39,971)
(426,424)
(466,394)		 Transfers
in the year
2021
£
-
-
204
45
250
(250)
-		 Closing
balance
2021
£
-
44
29,466
-
29,511
167,725
197,236

Transfers were made from unrestricted general funds to restricted funds so that no restricted funds were in deficit at the year-end.

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

ysis of net assets by fund
assets and liabilities of the various funds were as follows:
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 Unrestricted
funds
£
7,124
9,900
209,063
(58,362)
167,725		 Restricted
funds
£
-
-
29,511
-
29,511		 2021
£
7,124
9,900
238,574
(58,362)
197,236

In the previous year the movements in the charity's funds were as follows:

Restricted Funds
Job Club Ministry
Church Retreat Bursaries
Bags of Blessing Ministry
Bike Hub Ministry
Sozo
Emergency Relief
Unrestricted fund
Aggregate of funds		 Opening
balance
2020
£
1,039
5,865
-
-
49
2,996
9,949
156,375
166,324		 Incoming
resources
2020
£
-
5,085
2,150
3,825
24
16,715
27,800
393,044
420,843		 Outgoing
resources
2020
£
(519)
(10,950)
(2,150)
(3,825)
(243)
(4,420)
(22,107)
(405,875)
(427,982)		 Transfers
in the year
2020
£
-
-
-
-
170
-
170
(170)
-		 Closing
balance
2020
£
520
-
-
-
-
15,292
15,812
143,374
159,186

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

ysis of net assets by fund
e previous year, the assets and liabilities of the various funds were as follows:
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 Unrestricted
funds
£
2,384
15,349
149,953
(24,312)
143,374		 Restricted
funds
£
520
-
15,292
-
15,812		 2020
£
2,904
15,349
165,244
(24,312)
159,186

Page 23

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

12 Funds continued

Restricted funds

The Job Club Ministry fund was created from donations received to assist those seeking work.

The Church Retreats Bursaries fund was created from donations received to provide assistance to those wanting to attend church retreats.

The Bags of Blessings Ministry fund was created from donations of provisions for onward distribution to homeless people.

The Bike Hub Ministry fund was created from donations of bicycles for those in financial need looking for a means of transport. The Sozo fund was created from donations received to help fund prayer ministry.

The Emergency Relief fund was created from donations received to help provide immediate assistance to those in serious need.

The Christmas Charities fund was created from donations received from a Christmas appeal; the donations were used to make grant to two charities working with vulnerable children and adults.

13 Operating lease commitments

The charity has an operating leases for its offices. The minimum amount payable in respect of this lease is as follows:

Within one year
Between one and five years
Payments falling due:		 2021
£
15,000
10,000
25,000		 2020
£
15,000
25,000
40,000

During the year the charity was charged £15,000 (2020: £10,108) for its operating lease.

14 Transactions with related parties

During the year, the charity received donations totalling £17,858 (2020: £9,991) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).

Except for the reimbursement of expenses incurred when acting as agent for the charity, or incurred when undertaking employment duties not connected with serving as a trustee, no expenses (2020: £nil) were paid to, or for, the trustees.

Except as disclosed in note 6 'Analysis of staff costs', there have been no other transactions with related parties during the year.

15 Events since the year end

The trustees have agreed to adopt a church in Wandsworth and the trustees expect the charity to become responsible for operating this church as one of the charity's sites in early March 2022. It is expected that, once the legal formalities have been completed subsequently, the net assets owned by the church in Wandsworth will pass to the charity.

Page 24

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 MARCH 2021

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Total Expenditure
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12		 Unrestricted
Funds
2021
£
446,176
4,107
742
451,025
426,424
426,424
24,601
(250)
24,350
143,374
167,725		 Restricted
Funds
2021
£
53,420
-
-
53,420
39,971
39,971
13,449
250
13,699
15,812
29,511		 Total
2021
£
499,596
4,107
742
504,445
466,394
466,394
38,050
-
38,050
159,186
197,236		 Unrestricted
Funds
2020
£
374,304
17,987
753
393,044
405,875
405,875
(12,831)
(170)
(13,001)
156,375
143,374		 Restricted
Funds
2020
£
27,800
-
-
27,800
22,107
22,107
5,693
170
5,863
9,949
15,812		 Total
2020
£
402,103
17,987
753
420,843
427,982
427,982
(7,138)
-
(7,138)
166,324
159,186

Page 25