OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Balham Vineyard Church operating as Vineyard 61 Church

Report and Accounts Year ended 31 March 2022

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 2022

Trustees

Dianne Bateman (resigned 16 May 2022) Steve Bateman (chair until 30 November 2021) Tim Bower (chair from 1 December 2021) Hamish Dudgeon Akshay John (appointed 27 September 2021) Gillian Lazonby Joanna Stone

Key Staff

Steve and Vivien Bateman (lead pastors)

Constitution dated 12 March 2015

Governing Document 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 2-11
Independent Examiner's Report 12
Statement of Financial Activities 13
Balance Sheet 14
Cashflow Statement 15
Notes to the Accounts 16-22
Detailed Statement of Financial Activities with Comparatives 23

Page 1

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their report and financial statements for the year ended 31 March 2022 .

Background and Introduction

Vineyard 61 Church (formally known as Balham Vineyard Church) 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. 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 they launched their second site in Battersea and a third site was launched in March 2022 on the West Side of Wandsworth common. During Covid-19, their mission remained, but their online services and emergency compassion fund and ministries were created. Despite moving all their activities online due to the pandemic, they have continued to have a healthy compassion ministry and engagement from their members. Since September 2021 all the sites are open and have been building and growing the in-person community presence, as well as continuing to meet the needs of the virtual community across South London and beyond.

Objectives and Activities

The main object of the charity is the advancement of the Christian faith for the public benefit in accordance with the Statement of Faith in such parts of the United Kingdom and the world through:

  1. The organisation and provision of Christian worship

  2. The provision of such facilities and services as are appropriate for the Church, to enable it to fulfil its mission to the members of the Church, visitors to the Church and the local community and the wider community

  3. The provision of facilities for Christian training and service

  4. The support and provision of Christian evangelism and outreach

  5. The provision of assistance to the wider Christian church in its ministries

During the pandemic we consolidated our purpose, vision and values and have begun assimilating this across our community, internally and externally. These objectives are set to reflect our faith and community aims.

Our Purpose

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

Our Vision

We are people carrying the mandate of Isaiah 61, where 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.

Our Core Values

Authenticity, Expectancy, Honour, Generosity and Fun

Page 2

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

The above charitable objectives and values fall under 3 broad primary objectives, listed below. The following details the strategy the church has used to meet these primary 3 objectives:

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

V61 welcomes those of all or no faiths from every background who wish to visit for a service, and/or join a group, activity, or community project, and we continue to see people join us who have had little or no previous interaction with church.

During the pandemic and various government lockdowns some members including members of staff and key leaders (approx. 125-150) left London permanently. We slowly opened for in person gatherings and are enjoying welcoming new and current members back into regular in person worship.

Our vision has always been to launch smaller communities across this part of London. During this time, we were approached by an independent evangelical church in Wandsworth (West Side Church) and have been exploring adopting their community under our leadership. This has been a nine-month process of meeting with their core leaders, discussing values, theology and ministry ethos in order to prepare the church community for adoption and become a site of V61. In March 2022 we formally adopted West Side church as our third site and commissioned their new site pastor. This has been a varied and complex journey. With West Side’s rich history and legacy of community mission, with members of the church who were baptised, married and been part of the church for decades, they have much to offer us in being a community in the city over a long haul. We are delighted that a number of V61 members have joined this new site and are excited for the ongoing mission in this part of Wandsworth.

At the same time as commissioning a new site, we introduced new site pastors for Balham and Battersea and are looking forward to seeing local site pastors encouraging and connecting with their local sites too.

Our Gathered Environments

At present V61 does not own any buildings or premises to hold their services and activities. Not owning our own building gives us the opportunity to partner with local churches and community spaces utilising their premises at times when otherwise it may remain empty. The rent charged goes towards supporting their educational and charitable objectives and we hope is a blessing to them as, in their own way, they seek to be a blessing to the local community.

V61 has continued its partnership agreement with the United Reformed Church (URC) which enables us to use the URC church building on Rowfant Road for our Sunday gatherings (in person and online during the pandemic), evening groups and Compassion Ministries, Mercy Street collection, and leaders’ gatherings. After the last government lockdown, we opened our Balham site first in summer 2021, before re-launching our Battersea site in autumn 2021. We were thankful to see over 40 people attend the first in person gathering at our Battersea site and have seen steady increase in growth there too.

During the course of 21/22, a number of different types of Sunday services across both sites were held including Family Services, guest speakers invited, a range of subjects covered, and church calendar events observed. Not only did we see new people coming towards the church as a result of our 2 services across our 2 sites, but we have continued to see new leaders emerge, as they have taken on new responsibilities in leading services, preaching, worship, serving etc

Page 3

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

We hosted our first ‘City Conference’ in March 22, where we invited Putty Putman and his team from ‘School of Kingdom Ministry’ and sought to lean into helping people reset after the impact of Covid-19. It was a well attended weekend conference in Clapham Junction. Then on the Sunday of that same weekend, we then held our BIG church gathering (the first one for 2 years) where we had all 3 ‘sites’ together, commissioned our new ‘West Side’ site and new site pastors at Balham, Battersea and West Side. We were fortunate to be able to hire a newly built large secondary school hall in Clapham Junction and gathered over 200 adults and children. It was a powerful morning seeing all the Lord has done in our community.

Across the two sites during the 2021/22 reporting year:

V61’s lease with Wandsworth Borough Council also continued for a building on Larch Close which the church named ‘ReStore’. V61 uses this space for community activities, small groups and worship team meetings, and encourages members of the community to use it as a House of Prayer. We re-opened this space at the end of 2021 as it was closed from March 2020 due to the pandemic.

Objective 2. Build up the faith of Christian believers so that they are equipped, discipled and formed into being like Christ.

The church welcomes families with children and young people, and we run programmes for both groups. During the morning service, children and young people meet in their own age groups through Kids Church (for children aged between 2 and 10) and V61 Youth (aged 11 upwards) programmes. We provide safe and creative environments for children and young people to encounter Jesus for themselves, to learn about the bible, to pray for one another and to develop good friendships. All of our team are Disclosure and Barring Service (DBS) checked and receive regular safeguarding training.

We had c120+ people serving on teams across these three Sunday services. People are also encouraged to join one of our many small groups that meet mid-week, usually in someone’s home over a meal, allowing time for fun, chat, worship, learning and praying together and serving their local community together. Bursaries are made available to individuals or groups of people who cannot afford to pay full fees for courses and activities.

Just over half (two thirds before pandemic) of our members attended one of these small group during the 2021/22 reporting year:

Page 4

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

Other Courses and activities that ran throughout the year include:

● Sozo prayer ministry ● pastoral care work provides practical support, prayer and encouragement to those in need ● worship training ● worship nights ● Vineyard Institute theological and ministry training ● newcomers lunches and drinks ● socials ● Vineyard National Leaders Conference ● David’s Tent worship event ● Vineyard National Worship and Song Writing Summit ● Leadership Training evenings

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

During 2021/22 period all of our compassion ministries were affected by the various lockdowns and restrictions of public activities. We had to pause, close and adapt our projects and were delighted with the impact of the various projects we were able to do during this financial year.

  1. Our Balham Job Club went online during the pandemic and proved to be just as successful with the coaching and clients connecting through zooms and calls. Many of our volunteer coaches become virtual coaches providing support and care over the phone or zoom. We supported over 55 people with 12 volunteers. These volunteers also supported our most vulnerable people with essential shopping trips and emergency items. Since the pandemic we have closed our job club but allow space for people to search for jobs using a PC at The Hub.

  2. At the beginning of the pandemic we created an emergency compassion fund (ECF) for people in and around our community to apply. We raised restricted income from members of our community in order to give away to people who would suffer financially during this Covid19 crisis. We understand that people from all walks and stages of life have needs, and we have developed this policy to provide a clear and consistent response to requests for ECF from those within our V61 community and from our local community. V61 offers ECF to individuals for the following life needs: Rent/Mortgage, utilities, transportation, food, clothing, medical supplies, essential household items and other emergency provisions. Assistance is limited and may include referrals to other national and local community assistance programs who may be better able to provide support for an individual request. During this financial year we supported 36 people with £9,667 of financial assistance.

  3. Our Mercy Street project reaches out to people experiencing homelessness. Our volunteers go out on streets, we practise “direct action”. This means we do what we can materially and spiritually at that point in time to alleviate their suffering. We currently serve people in Clapham Junction, Battersea, Balham and Croydon and want to do more in these areas over time. Around 15-20 volunteers have taken part in our regular Mercy Street outings, we have had direct contact with a total of 113 people . This is a figure derived from what is captured in our Contact Reports. The actual figure will be higher, estimated at about 200 people . In 2021/22, we gave out about 48 sleeping bags, 16 tents, 160 pairs of socks, 64 sets of thermal underwear, 32 jackets and 48 hats. Again, this is a conservative estimate. In addition to these, we have given out a large amount of food and drink, wet wipes, gloves, scarves and so much more.

Page 5

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

  1. We continued Bike Hub, through which the church takes second-hand bikes and stores them so they can be repaired and fixed up. These are then donated to refugees and asylum seekers in London to help lower their transport costs. To date we have collected over 200 bikes, all of these were collected during our Sunday gatherings from members of the public and then taken to our ReStore base ready for collection by ‘The Bike Project’ whom we partner with.

  2. Our Hub project began during the pandemic in 2021 and is a gathering space where people from all backgrounds can come together to be known and form community. Every Monday there is a social space, with games and bingo. We run art classes, help people find jobs and help people support one another. It has grown from strength to strength and it has provided vulnerable, isolated or elderly people an environment to come, chat, keep warm and have a free lunch.

  3. We re-started the ‘V61 football academy’ outreach in October on the Doddington Estate, and despite no advertising, this has been a huge success, seeing between 6 - 15 young people (Y5 - Y10) attend on any given week. We have used football as a way to encourage the young people in their character as well as their football gift-set. It has provided a safe space where they can come to have fun. We have also used this time to share our faith, and have led many of the young people to pray for each other for healing, with dramatic and encouraging results!

Our plans for the year ahead

God has given us a vision to launch multiple sites across South London and beyond. Despite the Covid-19 pandemic this is still what we believe the Lord is calling us to do and we are continuing to pray and invest in leader development and our multi-site model. Prayer underpins everything we do.

Our key focuses over this next year is:

Page 6

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

Reporting Public Benefit

When planning our activities for the year, the Trustees and leadership of the church have applied the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. V61 have identified the following broad objectives to enable ordinary people to live out their faith as part of our local community:

  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; and

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

Each year the Trustees review V61’s objectives and activities to ensure they continue to reflect the church’s aims. The detailed information in the ‘Objectives and Activities’ section of the report explains what activities the church undertakes and how these activities further the charity’s purposes for the public benefit. In particular, the annual report also addresses the two key principles by which we will assess public benefit:

  1. There must be an identifiable benefit or benefits – the Trustees explain the value to those who worship at the church and to the wider community of Balham

  2. Benefit must be to the public, or a section of the public – the Trustees explain how the church is made available to Christians and non-Christians who are interested in the faith, that Christianity is communicated to non-Christians through its work, and that any member of the wider community of Balham can benefit from the charity’s compassion activities.

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.

Organisational structure

The charity Trustees are responsible for the general control and management 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. 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.

Page 7

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

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 charity 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:

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 is 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:

Page 8

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

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 acts as a Trustee for the board of Trustees.

Steve and Viv continued their role as Vineyard Area Leaders within the London region, overseen by Andy and Bethan Chapman, senior leaders of Riverside Vineyard, Feltham. They oversee a number of new and existing church plants, providing support and integration with the Vineyard Alliance for churches in UK&I. Viv and Steve have access to spiritual direction, coaching and counselling to help support their role as Lead Pastors.

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.

Due to the expansion of the church, additional support was needed for the Lead Pastors. During 2021/22 many of our staff team left London or went back home overseers (due to the pandemic) and we saw an almost brand new staff team. During this financial year we hired 5 full-time staff roles and 2 part-time staff roles. At the end of the financial year V61 employed 11 people with a FTE of 10.4. We also had on secondment a Youth Pastor from VCUKI, FTE 0.4.

Office Space

We continued to lease our office space in Balham during the financial year however decided to relocate the office to our West Side site in July 2022. This was ahead of the lease end due to the disruption of renovation work that was happening at the Balham office.

Volunteers

Volunteers 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.

Page 9

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

Trustees

The Trustees of the church are set out below and comprised three 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 2021 to 31 March 2022, and have the below tenure:

Lead Pastor Viv Bateman is not a Trustee but as Lead Pastor attends and contributes to meetings as does the Executive Pastor.

The Trustees met formally to discuss business on 6 occasions throughout the 2021/22 financial year:

Advisers

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

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 what members and volunteers give of their 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 decreased by £19,822 (or 4%), to £484,622 (2021: £504,445). This was largely due to a reduction in restricted income, which last year included a substantial amount donated to the charity’s Emergency Relief fund. Overall expenditure increased by £8,105 (or 2%), to £474,499 (2021: £466,394). Staff costs and general ministry costs increased as the charity emerged from the pandemic but this was largely offset by a reduction in the grants payable by the charity. As a result, this year we have reported a surplus of £10,122 (2021: £38,050) and the charity’s net assets increased by this amount to £207,358. This included net current assets of £201,866, of which £178,823 was unrestricted.

Page 10

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH) REPORT OF THE TRUSTEES continued (Charity Number: 1162655)

2. Investment policy and objectives

Due to the Covid-19 pandemic and our ongoing strategy to launch new sites and keep our operational reserves was 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 no less than £180,000 (which equates to about 4 months of budgeted 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 £178,823, which is broadly in line with the policy that has been set.

4. Grants & Gifts

During 2021/22 the grants payable by the charity amounted to £51,100 (2021: £104,367), or 10% (2021: 20%) of its income. This comprised:

Approval

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

Tim Bower

………………………………… Tim Bower Chair of Trustees

Date: 30 January 2023

Page 11

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 2022 on pages 13 to 23 following, which have been prepared on the basis of the accounting policies set out on pages 16 to 17.

Responsibilities and basis of report

As the charity’s trustees of the Charitable Incorporated Organisation 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

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

Date: 30 January 2023

Page 12

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2022

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
£
458,546
15,152
412
474,109
457,392
457,392
16,717
(126)
16,591
167,725
184,316		 Restricted
Funds
£
10,513
-
-
10,513
17,107
17,107
(6,595)
126
(6,469)
29,511
23,042		 Total
Funds
2022
£
469,059
15,152
412
484,622
474,499
474,499
10,122
-
10,122
197,236
207,358		 Total
Funds
2021
£
499,596
4,107
742
504,445
466,394
466,394
38,050
-
38,050
159,186
197,236

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 16 to 23 form part of these accounts.

Page 13

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

BALANCE SHEET

AS AT 31 MARCH 2022

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
£
5,493
3,750
226,537
230,287
(51,464)
178,823
184,316
184,316
-
184,316		 Restricted
Funds
£
-
-
23,042
23,042
-
23,042
23,042
-
23,042
23,042		 Total
Funds
2022
£
5,493
3,750
249,579
253,329
(51,464)
201,866
207,358
184,316
23,042
207,358		 Total
Funds
2021
£
7,124
9,900
238,574
248,474
(58,362)
190,112
197,236
167,725
29,511
197,236

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

Tim Bower

Tim Bower - Chair of Trustees

Date: 30 January 2023

Charity number: 1162655

The notes on pages 16 to 23 form part of these accounts.

Page 14

BALHAM VINEYARD CHURCH

(OPERATING AS VINEYARD 61 CHURCH)

FOR THE YEAR ENDED 31 MARCH 2022

CASH FLOW STATEMENT

Note
2022
£
Cash flows from operating activities:
Net cash provided by/(used in) operating activities
a
12,704
Cash flows from investing activities:
Purchase of equipment
(1,698)
Net cash provided by/(used in) investing activities
(1,698)
11,006
b
238,574
b
249,579
Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities
2022
£
10,122
Adjustments for:
Depreciation charges and provisions for impairment
3,329
(Increase)/decrease in debtors
6,150
Increase/(decrease) in creditors
(6,898)
Net cash provided by (used in) operating activities
12,704
Note b: Analysis of cash and cash equivalents
2022
£
Cash at bank with immediate access
150,936
Notice deposits (with a term of three months or less)
91,273
Payment processing accounts (such as PayPal and Stripe)
7,371
Total cash and cash equivalents
249,579
Cash and equivalents at the beginning of
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)		 2021
£
81,252
(7,922)
(7,922)
73,330
165,244
238,574
2021
£
38,050
3,702
5,449
34,050
81,252
2021
£
139,262
90,861
8,451
238,574

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

Page 15

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

1 Statutory Information

The charity is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

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.

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:

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.

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.

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 and courses.

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 16

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

2 Accounting Policies continued

d) Fund accounting

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.

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective, equipment is depreciated on a straight-line basis over 4 years.

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.

g) Leased assets

Leases which do not transfer substantially all the risks and rewards of ownership to the charity are classified as operating leases. Operating lease payments are recognised as an expense on a straight-line basis over the lease term (unless another systematic basis is more representative of use).

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.

i) Taxation The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

j) Financial instruments The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).

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 and legacies
Donations of cash and similar
Income tax recoverable
Government grants receivable from the Job Retention Scheme
Other grants receivable
Income from charitable activities
Church retreats and events (including School of Kingdom Ministry)
Other activities		 2022
£
375,036
82,643
10,380
1,000
469,059
2022
£
12,216
2,936
15,152		 2021
£
409,172
86,375
4,048
-
499,596
2021
£
3,762
345
4,107

4 Income from charitable activities

Page 17

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

5
Charitable expenditure
a
Costs incurred directly on specific activities
Employment costs
see note 6
Secondment fees and fees for other services
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
Church conference expenses
Venue hire
Repairs and maintenance
Community outreach
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
Office rent and utilities
Insurance
License fees and subscriptions
Legal and professional fees
Depreciation
Total expenditure		 2022
£
304,225
15,927
8,755
11,969
4,824
10,587
6,995
15,668
2,176
1,646
382,773
51,100
433,872
3,000
2,428
2,802
21,123
1,089
4,408
2,447
3,329
40,627
474,499		 2021
£
280,277
2,169
3,400
15,837
408
11,461
-
6,846
1,133
1,486
323,018
104,367
427,384
3,480
454
4,684
19,818
601
3,991
2,280
3,702
39,010
466,394

The fee payable to the independent examiner for preparing and examining the accounts was £3,000 (2021: £3,480); in addition the charity paid £1,227 (2021: £1,092) to Stewardship for payroll bureau and consultancy services.

c Grants payable

Grants for UK and overseas mission
Grants to support adults and children in crisis
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants to support adults and children in crisis		 Institutions
£
32,544
8,889
41,433
Institutions
£
33,000
34,191
67,191		 Individuals
£
-
9,667
9,667
Individuals
£
1,000
36,176
37,176		 2022
£
32,544
18,556
51,100
2021
£
34,000
70,367
104,367

Page 18

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

5c Grants payable continued

The charity's principal grants to institutions comprised:

charity's principal grants to institutions comprised:
Vineyard Churches UK & Ireland
for their general purposes
for their Ukraine campaign
for Dreaming the Impossible youth project
International Needs UK
Carlisle Vineyard
The A21 Campaign
The Bike Project
Nicodemus
Ashford Vineyard
Hestia
Glass Door Homeless Charity
Other institutions		 2022
£
22,335
3,209
2,000
27,544
2,889
5,000
3,000
1,500
1,500
-
-
-
-
41,433		 2021
£
23,000
-
-
23,000
29,136
-
-
-
-
10,000
2,000
1,500
1,554
67,191

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 a grant of £2,889 paid from restricted income received for this purpose. In the previous year £4,136 was paid as part of the 2020 tithe and the charity made a commitment to pay over £25,000 during 2021, 2022 and 2023 to support their WASH (water, sanitation and hygiene) program in Uganda.

6 Analysis of staff costs, the cost of key management personnel and trustee remuneration

ysis of staff costs, the cost of key management personnel and trustee remuneration
Gross wages and salaries
Social security
Pension costs		 2022
£
273,240
20,060
10,924
304,225		 2021
£
250,786
18,202
11,290
280,277

The average monthly number of employees during the year was 11 (2021: 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
38,352
3,563
Key management connected to trustees:
Vivien Bateman
38,352
3,624		 2022
£
41,915
41,976
83,891

The following amounts were payable in the previous year:

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

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 19

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

7 Tangible fixed assets

Cost
At 1 April 2021
Additions
At 31 March 2022
Accumulated depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
8
Debtors
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
£
21,619
1,698
23,317
14,496
3,329
17,824
5,493
7,124
2022
£
-
3,750
3,750
2022
£
150,936
91,273
7,371
249,579
2022
£
38,335
8,914
4,215
51,464		 Total
2022
£
21,619
1,698
23,317
14,496
3,329
17,824
5,493
7,124
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

Grant obligations comprise constructive obligations for the following grants:

a) £22,335 (2021: £23,000) payable to Vineyard Churches UK and Ireland, which was paid over shortly after the year end; and

b) £16,000 (2021: £25,000) payable to International Needs UK, which is the balance of a three year commitment made in 2021 to help support their WASH program.

11 Pension commitments

During the year employer’s pension contributions totalling £10,924 (2021: £11,290) were payable to defined contribution personal pension schemes. At the balance sheet date, pension contributions totalling £1,316 were owed (2021: £1,342).

Page 20

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

12 Funds

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

Restricted Funds
Sozo
Emergency Relief & Mercy Street
VM02 Together
Uganda
Ukraine
General Unrestricted Funds
Aggregate of funds		 Opening
balance
2022
£
44
29,466
-
-
-
29,511
167,725
197,236		 Incoming
resources
2022
£
10
3,279
1,000
2,889
3,335
10,513
474,109
484,622		 Outgoing
resources
2022
£
-
(9,883)
(1,126)
(2,889)
(3,209)
(17,107)
(457,392)
(474,499)		 Transfers
in the year
2022
£
-
-
126
-
-
126
(126)
-		 Closing
balance
2022
£
54
22,862
-
-
126
23,042
184,316
207,358

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
£
5,493
3,750
226,537
(51,464)
184,316		 Restricted
funds
£
-
-
23,042
-
23,042		 2022
£
5,493
3,750
249,579
(51,464)
207,358

In the previous 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
159,185		 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

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
£
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

Page 21

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

12 Funds continued

Restricted funds

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

The Sozo fund was created from donations received to help fund prayer ministry.

The Emergency Relief and Mercy Street 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.

The VM02 Together fund was created from a grant received from Virgin media and utilised towards the creation of the Hub community group.

The Uganda and Ukraine funds were created in response to specific appeals for donations towards projects in those countries.

13 Operating lease commitments

The charity has an operating lease 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:		 2022
£
10,000
-
10,000		 2021
£
15,000
10,000
25,000

During the year the charity was charged £15,000 (2021: £15,000) for its operating lease.

14 Transactions with related parties

During the year, the charity received donations totalling £17,477 (2021: £17,858) 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 (2021: £nil) were paid to, or for, the trustees.

Except as disclosed in note 7 'Analysis of staff costs', there have been no other transactions with related parties during the year.

15 Events since the year end

The trustees agreed in May 2021 to adopt West Side Church in Wandsworth and the charity became responsible for operating this church as one of the charity's sites in March 2022. The charity that operated West Side Church (registered charity number 1113871) intends to transfer its net assets (which comprises principally of a residential property and cash of about £100,000) to Balham Vineyard and is in the process of going through the legal formalities.

Page 22

BALHAM VINEYARD CHURCH (OPERATING AS VINEYARD 61 CHURCH)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 MARCH 2022

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		 Funds
2022
£
458,546
15,152
412
474,109
457,392
457,392
16,717
(126)
16,591
167,725
184,316
Unrestricted		 Restricted
Funds
2022
£
10,513
-
-
10,513
17,107
17,107
(6,595)
126
(6,469)
29,511
23,042		 Total
2022
£
469,059
15,152
412
484,622
474,499
474,499
10,122
-
10,122
197,236
207,358		 Funds
2021
£
446,176
4,107
742
451,025
426,424
426,424
24,601
(250)
24,351
143,374
167,725
Unrestricted		 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

Page 23