## Reports and Financial Statements
For the year ended 31 March 2023
## **Coastline Vineyard Church**
Company Registration Number 09567924 Charity Registration Number 11162668
Bicknell Business Advisers Limited 40 Broadway Lane Muscliffe Bournemouth Dorset BH8 0AA
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **Contents**
Charity Information and Administrative Details 2 Trustees’ & Pastor’s Report 3 - 8 Independent Examiner’s Report 9 - 10 Financial Statements 11 - 14 Notes to the Financial Statements 15 - 20
1
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
|**Registered Charity Number**|1162668|
|---|---|
|**Company Number**|09567924|
|**Registered Name**|Coastline Vineyard Church|
|**Working Name (also known as)**|Coastline Vineyard Church|
|**Registered Office**|242 Charminster Road|
||Charminster|
||Bournemouth|
||BH8 9RP|
|**Principal Bankers**|Barclays Bank|
||Leicester|
||LE87 2BB|
|**Independent examiner**|Bicknell Business Advisers Limited|
||40 Broadway Lane|
||Muscliffe|
||Bournemouth|
||BH8 0AA|
|**Insurers**|Ecclesiastical|
||Brunswick Road|
||Gloucester|
||GL1 1JZ|
|**Data Controller**|Registration Number: A8062840|
2
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **Trustees Report**
The trustees and directors of the company present their report and the financial statements for the year ended 31st March 2023 under the Companies Act 2006 and the Charities Act 2011. The financial statements comply with the Companies Act 2006 and the memorandum and articles of association and with SORP 2005.
## **Trustees of Coastline Vineyard Church**
Philip Duffin (Chairman) Phillip Wright (Secretary) Jon Thomson (Lead Pastor) David Morgan (Associate Advisor) Richard French Adam Baxter (appointed 22 March 2023) Beth Williams (Business Manager - appointed as Trustee 22 March 2023) Lizzie Williams (resigned 30 January 2023)
## **Structure, Governance and Management**
Coastline Vineyard Church (hereinafter referred to as “CVC” or “the Church”) is a company limited by guarantee No 09567924 and is also a registered charity in England and Wales No 1162668, in which the directors also form the board of Trustees. Revised Memorandum and Articles of Association of the company were adopted as the governing document of the company on the 22 June 2015. Trustees have responsibility to manage the financial and legal administration and the property and funds of the church.
The trustees delegate the day-to-day running and management of the church to the employed pastoral and operational staff team, led by the Lead Pastor – Jon Thomson. The Lead Pastor is also a Trustee. The Lead Pastor and Business Manager present reports so that all decisions made under delegated powers can be ratified by the Board, usually meeting monthly during the year. The Lead Pastor is responsible for the spiritual direction and leadership of the church and carries the endorsement of the Association of Vineyard Churches UK.
On 1 January 2023, the Lead Pastor formed a Senior Leadership Team (SLT), to share some of his senior responsibilities and overall leadership of CVC. The members of the SLT team are marked with ***** in the table of staff members (see below).
On 14 November 2022, CVC also launched the Coastline Community Trust (CCT) a subsidiary company limited by guarantee and a proposed charitable organisation of which CVC will be the sole member. The prime focus of CCT will be on the compassion and missional ministries of CVC, primarily in the Bournemouth, Christchurch, Poole conurbation (BCP) but also further afield. A number of CVC’s missional ministries, including our Joy Café are or will be devolved to the responsibility of CCT. A board of directors, forming the leadership team, have been deployed and this team will form the proposed board of Trustees. The Charities Commission have registered Coastline Community Trust as a charity, with charity number 1205412.
3
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **Pastoral & Operational Staff Team** ( **#** Volunteer positions, ***** SLT Member)
1. Jon Thomson (Lead Pastor) *****
2. Sarah Schrack (Senior Assistant Pastor) *****
3. Anthony Thorpe (Senior Assistant Pastor) *****
4. Bethany Williams (Business Manager) *****
5. David Morgan (Associate Advisor) **#**
6. Jonathan Riggs (Worship and Compassion Pastor)
7. Michael Franks (Children’s Pastor)
8. Charlie Lavin (Student Pastor)
9. Stuart Chalmers (Assistant Pastor Pastoral Care) **#**
10. Jane Chalmers (Assistant Pastor Pastoral Care) **#**
11. Philip Duffin (Head of Discipleship) **#**
12. James Ryan (Media & Communications Overseer)
13. Ian Pratt (Maintenance)
14. Samantha Davies (Joy Café Manager)
15. Samuel Mister (Joy Café Assistant Manager)
16. Lauren Franks (Young Adults Pastor – appointed 1 September 2022)
17. Sue James (Finance Assistant - appointed 9 January 2023)
18. Ben Sherwood-White (Evangelist – appointed 9 January 2023)
19. Rebecca Playfair (Director of Joy Café – appointed 15 March 2023)
20. Hannah-Marie Crispim (Operations Overseer – appointed 31 July 2023)
21. Mickala Attard (Administrator - appointed 11 September 2023)
22. Steve Croucher – Pastor to the Staff Team - appointed 2 October 2023) **#**
23. Chrissie Croucher - Pastor to the Staff Team - appointed 2 October 2023) **#**
## **Coastline Community Trust –**
Current Board of Directors and Trustees: David Morgan (Chairman) **#** Rebecca Playfair Mark Beveridge **#**
4
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **Objectives and Activities**
When planning the activities for the year, the trustees believe they have complied with the duty set out in section 4 of the Charities Act 2011 to have “due regard for public benefit”, and the specific guidance published by the Charities Commission, on “charities for the advancement of religion”.
The principal objectives of CVC are: -
_To advance the Christian religion for the public benefit in accordance with the Vineyard UK Statement of Faith in Bournemouth and such other parts of the world through:_
- (a) The organisation and provision of Christian worship
- (b) 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 wider community;
- (c) The provision of facilities for Christian training and service
- (d) The support and provision of Christian evangelism and outreach
- (e) The provision of assistance to the wider Christian church in its ministries.
## **Connected Charities**
## _**Vineyard Churches UK and Ireland (“VCUKI”)**_
VCUKI exists to connect churches that hold common values and practices. It gives spiritual oversight to the Senior/Lead Pastors of Vineyard churches and facilitates growth of the Vineyard Movement by church planting. Coastline Vineyard uses the name “Vineyard” by agreement with VCUKI.
Coastline Vineyard Church gives a percentage of its voluntary income to support the work of VCUKI. This is not an obligation but is consistent with the Church’s aims of sharing in the training of Christian workers and advancing the kingdom of God.
## **Coastline Vineyard’s mission statement is:**
_“God has called us to build a growing and vibrant church, where people come to know God, love Him more and become all that God has made them to be._
_We are committed to personal transformation, investing in a community of love and encouragement, ministering to those far from God, and making disciples._
_We are called to be authentic followers of Jesus whose lives are marked by intimate worship, courageous faith, passionate service, and extravagant generosity. We want to see the spiritual renewal of our town and nation, and to always be known as a people who love the King and live the Kingdom.”_
The ministries and activities of the church all serve to accomplish this vision.
5
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **Pastoral Leadership and Oversight**
Direct responsibility for church structure, growth, vision, and pastoral oversight is through a pastoral leadership team, headed by the Lead Pastor.
## **Risk Management and Safeguarding**
A formal risk management process is in place to assess business risks and implement risk management strategies. This involves identifying the major strategic, operational, and financial risks to which CVC is exposed, prioritizing them in terms of potential impact and likelihood of occurrence. Systems have been established to mitigate those risks. As part of this process the Trustees review the risk to the reputation and image of CVC, and a comprehensive process is established to mitigate the risks we face in this area.
A risk management survey at our church venue at St Albans was carried out in March 2023 and the principal actions completed. As part of our acquisition of a 5-year lease on Sovereign House, 242 Charminster Road, Bournemouth a complete due diligence process was carried out on the premises including a Schedule of Condition and a full Fire Risk Assessment which resulted in the completion of several actions to conform to current Fire Regulations and Safety Procedures. An update of our Risk Management survey has been carried out and updated actions identified and are being remedied.
The church recognises its responsibilities in safeguarding all children, young people and adults at risk and is committed to providing an environment that is as safe as possible. The church’s Safeguarding Policy was reviewed recently and updated and will continue to be reviewed on an annual basis. A copy of the Safeguarding Policy and other relevant policies are posted on our website and a copy sent to all members of staff and all leaders and relevant volunteers. All volunteers in deemed risk areas are required to sign a Volunteer Agreement which confirms their review of our procedures and policies contained within a booklet provided with the Volunteer Agreement. Safeguarding training is provided for all staff and volunteers and refresher courses are arranged annually.
## **Reserves Policy**
In line with Charity Commission guidance, the Trustees have reviewed their policy on the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) and find that the charity should have: -
**‘Fixed reserves’** (or an Emergency Operating Reserve) in general funds, to provide:
- Funds to restructure the charity in event of the income sharply dropping.
- A foundation for security of ministry and to meet contractual obligations.
- Sufficient time to “switch off” its complex activities; CVC is an organisation with local responsibilities, whose activities are complex and difficult, requiring more time to stop.
The charity is almost entirely dependent for income upon generous contributions from its congregation, supplemented by one-off gifts or offerings, so our income is inevitably subject to fluctuations, and it requires protection against, and the ability to continue operating and not be governed by short term constraints. The Trustees are confident that this policy should
6
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
allow the charity to continue operating.
In previous reports it was estimated that a sum of £50,000 would be adequate for the Fixed Reserves. The charity has now achieved this objective.
## **Grant Making (Gifts)**
During 2020/21 the grants given are summarised below by category while a more detailed breakdown is included in note 7 to the Accounts:
||**2022/23**|
|---|---|
|**Unrestricted Funds**|**£**|
|UK Ministries|65,051|
|Overseas Ministries|0|
||_______|
|Total major grants|65,051|
||═════|
|**Restricted Funds**|**£**|
|UK Ministries|14,659|
|Overseas Ministries|3,959|
||─────|
|Total major grants|18,618|
||═════|
7
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **Statement of Trustees’ Responsibilities**
Charity and company law requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and resources expended for the period. In preparing those financial statements, the Board of Trustees should follow best practice and are required to:
- Select suitable accounting policies and apply them consistently.
- Make judgments and estimates that are reasonable and prudent.
- Comply with applicable accounting standards subject to any material departures disclosed.
- Explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Board of Trustees is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and Companies Act 2006. 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 and to provide reasonable assurance that:
- Charity complies with relevant laws and regulations.
- The systems of internal control are designed to provide reasonable but not absolute assurance against material misstatement or loss. They include:
- An annual budget approved by the Trustees.
- Monthly consideration by the Trustees of financial results and variances from budgets for both the year-to-date and month end; year-end forecast of outturn.
- Delegation of day-to-day management authority and segregation of duties.
- `o` Identification and management of risks.
The Board of Trustees, who are the directors for the purpose of company law, who served during the year and up to the date of this report, are set out under Charity information and administrative details.
20th November
Approved by the Directors/Trustees on …………………… 2023. and signed on their behalf by
20th November
dated: ......................... 2023
____________________________________
**Philip Duffin** Chairman of the Trustees
8
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF COASTLINE VINEYARD CHURCH**
I report on the accounts of the charity for the year ended 31[st] March 2023, which are set out on pages 12 to 20 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1[st] January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019 published by the Charities Commission in England and Wales (CCEW), effective January 2015 (The SPRP), under the historical cost convention and the accounting policies set out on page 15.
## **Respective responsibilities of Trustees and examiner**
As set out on page 8, the Trustees (who are also the Directors of the company for the purposes of Company law) are responsible for the preparation of the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The trustees consider that the audit requirement of Section 144 (1) of the Act does not apply, and there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under legal provision, or otherwise, and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the Act
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5) (b) of the Act; and
- state whether particular matters have come to my attention
## **Basis of independent examiner’s report**
I conducted my examination in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act, setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charitable company and of the financial systems employed by the charitable company and a comparison of the accounting statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as Trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on
9
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the Independent Examination are achieved and before finalising the report, I obtained written assurance from the Trustees of all material matters.
## **Independent Examiner’s Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, I can confirm that:
1. The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
2. The gross income of the charitable in the year ended 31 March 2023 appears to exceed the sum specified in Section 145(3) of the Act, namely £250,000, and I am qualified to act as an Independent Examiner in accordance with that section by virtue of my being a qualified member of the Chartered Institute of Management Accountants;
3. This is a report in respect of an examination carried out under section 145 of the Act and in accordance with General Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
4. No matter has come to my attention in connection with my examination which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the Charities Act 2011;
- to prepare financial statements which accord with the accounting records, comply with the accounting requirements of Section 396 of the Companies Act 2006 and the Charities Act 2011, and;
- have been prepared in accordance with the requirements of Section 396 of the Companies Act 2006 and with the methods and principles set out in FRS102 Statement of Recommended Practice - Accounting and reporting by Charities (effective January 2016)
- have not been met or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
27th November dated: ......................... 2023
____________________________________
Steve Bicknell - Independent Examiner Member of the Chartered Institute of Management Accountants
10
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **FINANCIAL STATEMENTS**
## **Income and Expenditure account For the period 1st April 2022 to 31 March 2023**
|**Note**
**INCOME**
Direct charitable and support costs
**GROSS SURPLUS/(LOSS)**
Administrative expenses - governance costs
Other operating income
**OPERATING SURPLUS/(DEFICIT)**
Interest receivable and similar income
**PROFIT/(LOSS) ON ORDINARY**
**ACTIVITIES BEFORE TAXATION**
Tax on profit/(loss) on ordinary activities
**PROFIT/(LOSS) ON ORDINARY**
**ACTIVITIES AFTER TAXATION**
Gross Transfers
**Net Movement in Funds**
Retained surplus brought forward
**RETAINED SURPLUS CARRIED**
**FORWARD**|**Unrestricted**
**Funds**
489,216
467,291
21,925
420
21,505
10,112
31,617
55
.
31,672
-
31,672
946
32,618
85,646
**118,264**|**Restricted**
**Funds**
130,405
124,687
5,718
-
5,718
-
5,718
-
5,718
-
5,718
(946)
4,772
40,407
**45,179**|**2022/23**
**Total**
**Funds**
**619,621**
**591,978**
**27,643**
**420**
**27,223**
**10,112**
**37,335**
**55**
**37,390**
**-**
**37,390**
**-**
**37,390**
126,053
**163,443**|**Pr Yr**
**Total**
**Funds**
459,793
457,030|
|---|---|---|---|---|
|||||2,763
411|
|||||2,352
11,124|
|||||13,476|
|||||3|
|||||13,479
-|
|||||13,479
**-**|
|||||13,479|
|||||112,574|
|||||126,053|
The notes to the accounts form part of the financial statements
11
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **FINANCIAL STATEMENTS**
## **Statement of Financial Activities For the period 1st April 2022 to 31 March 2023**
|**Notes**
**Income and Endowments from:**
Donations and legacies
**2**
Investment
**3**
Charitable activities
**4**
Other Income
**5**
**Total Income**
**Expenditure on:**
Charitable expenditure
**Total Expenditure**
**Net Income (Expenditure)**
Transfer between funds
**Net Movement in Funds**
**Reconciliation in Funds:**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**£**
475,079
55
14,137
10,112
499,383
467,711
467,711
31,672
946
32,618
85,646
118,264|**Restricted**
**Funds**
**£**
37,422
-
92,983
-
130,405
124,687
124,687
5,718
(946)
4,772
40,407
45,179|**2022/23**
**Total**
**Funds**
**£**
**512,501**
**55**
**107,120**
**10,112**
**629,788**
**592,398**
**592,398**
**37,390**
**-**
**37,390**
**126,053**
**163,443**|**Pr Yr**
**Total**
**Funds**
£
389,570
3
70,223
11,124|
|---|---|---|---|---|
|||||470,920|
|||||457,441|
|||||457,441|
|||||13,479
-|
|||||13,479|
|||||112,574|
|||||126,053|
The notes to the accounts form part of the financial statements
12
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **FINANCIAL STATEMENTS**
## **Detailed Statement of Financial Activities - Incoming Resources & Resources Used**
|**Incoming resources**
**Notes**
**Incoming resources from generated funds**
**2**
Collections
Special Gifts
Standing Orders & Payroll giving
Stripe.GoCardless.Direct Debits
Tax recoverable
**Investment income**
**3**
**Incoming resources from charitable activities**
**4**
Joy Café
Other incoming resources
**Other Income**
**5**
**Total incoming resources**
**Resources expended**
**Charitable activities**
Administrative costs and depreciation
**6**
Building & Venue costs
**6**
Grants and gifts
**8**
Ministry costs
**6**
Joy Café costs
**6**
Staff costs
**6**
**Total expenditure on charitable activities**
**Governance costs**
**7**
**Total resources expended**
**Net (outgoing)/incoming resources for**
**the year and net movements in funds**
**Gross transfers**
**Net movement in funds**
**Balance carried forward at 31 March 2023**|**Unrestricted**
**Funds**
15,966
25,486
302,227
58,220
73,180
**475,079**
55
**475,134**
-
14,137
**14,137**
**10,112**
**499,383**
39,908
70,776
50,391
60,826
-
245,390
**467,291**
420
**467,711**
**31,672**
946
**32,618**
**118,264**|**Restricted**
**Funds**
1,454
30,951
-
267
4,750
**37,422**
-
**37,422**
92,602
381
**92,983**
**-**
**130,405**
207
964
18,619
19,096
85,801
-
**124,687**
-
**124,687**
**5,718**
(946)
**4,772**
**45,179**|**2022/23**
**Total**
**Funds**
**17,420**
**56,437**
**302,227**
**58,487**
**77,930**
**512,501**
**55**
**512,556**
**92,602**
**14,518**
**107,120**
**10,112**
**629,788**
**40,115**
**71,740**
**69,010**
**79,922**
**85,801**
**245,390**
**591,978**
**420**
**592,398**
**37,390**
-
**37,390**
**163,443**|**Pr Yr**
**Total**
**Funds**
4,945
31,370
251,722
38,398
63,135|
|---|---|---|---|---|
|||||389,570
3|
|||||389,573
64,392
5,831|
|||||70,223
11,124|
|||||470,920|
|||||32,272
64,428
35,882
36,428
65,354
222,666|
|||||457,030
411|
|||||457,441|
|||||13,479
-|
|||||13,479|
|||||126,053|
The notes to the accounts form part of the financial statements
13
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **FINANCIAL STATEMENTS**
## **Balance sheet as at 31 March 2023**
|**Notes**
**Tangible fixed assets**
**11**
**CURRENT ASSETS**
Debtors and Prepayments
**12**
Cash at Bank and in Hand
**CREDITORS**
**Creditors: amounts falling due**
**13**
**within in year**
**NET CURRENT ASSETS**
**Creditors: amounts falling due after one year**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**RESERVES:**
Unrestricted Funds
**14**
Restricted Funds
**15**
**Total funds**
**FIXED ASSETS**|**Unrestricted**
**£**
34,719
18,053
78,716
96,769
13,224
83,545
**-**
**118,264**
118,264
-
**118,264**|**Restricted**
**£**
1,909
47,993
49,902
4,723
45,179
**-**
**45,179**
-
45,179
**45,179**|**2023**
**Total**
**Funds**
**34,719**
**19,962**
**126,709**
**146,671**
**17,947**
**128,724**
**-**
**163,443**
**118,264**
**45,179**
**163,443**|**Pr Yr**
**Total**
**Funds**
34,961|
|---|---|---|---|---|
|||||25,312
79,320|
|||||104,632
13,541|
|||||91,091|
|||||-|
|||||126,052|
|||||85,646
40,407|
|||||126,053|
The directors are satisfied that the company is entitled to exemption from the requirements to obtain an audit under section 477 of the Companies Act 2006 and that no member has required the company to obtain and audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
These financial statements have been prepared in accordance with the special provisions of the Companies Act 2006 relating to small companies.
20th November 2023
Approved by the directors/trustees on ___________________and signed on their behalf by
_____________________ **Phil Duffin** Chairman of the Trustees
The notes to the accounts form part of the financial statements
14
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **NOTES TO THE ACCOUNTS**
## **Accounting Policies**
## **1.1 Accounting convention**
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and with the Statement of Recommended Practice: Accounting and Reporting by Charities.
## **1.2 Funds accounting**
- Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds
- Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure, which meets these criteria, is charged to the fund, together (where applicable) with a fair allocation of management and support costs, where appropriate
## **1.3 Incoming Resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- Voluntary income is received by way of donations and gifts and is included in the Statement of Financial Activities on a receipts basis. Tax recoverable on gift aid donations is recognised in the same period as the gift to which it relates
- The value of services provided by volunteers has not been included in these accounts
- Investment income is included when receivable
- Incoming resources from charitable activities is recognised when the activity occurs
- **1.4 Resources Expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT which cannot be recovered, and is reported as part of the expenditure to which it relates.
- Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and service for beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity amd include the audit fees and costs linked to the strategic ,manage-
- ment of the charity.
## **1.5 Fixed Assets**
Fixed assets are depreciated over their estimated unseful lives so as to write off their cots less estimated residual value. Depreciation rates vary according to the class of asset and are:-
Computer Equipment & Software 33% per annum Fixtures and Fittings 20% per annum Equipment 20% per annum Motor Vehicles 25% per annum
## **Income and expenditure**
Income and related expenditure is wholly attributable to the charity's principal activities. The whole of the income arises in the UK.
## **2 Incoming resources from generated funds**
|Collections
Special Gifts
Standing Orders and Payroll giving
Stripe, Go Cardless, Direct Debits
Tax Recoverable
**Investment Income**|**Unrestricted**
**Total**
**£**
15,966
25,486
302,227
58,220
73,180
**475,079**
**Unrestricted**
**Total**
**£**|**Restricted**
**Total**
**£**
1,454
30,951
267
4,750
**37,422**
**Restricted**
**Total**
**£**|**2022/23**
**Total**
**£**
**17,420**
**56,437**
**302,227**
**58,487**
**77,930**
**512,501**
**2022/23**
**Total**
**£**|2021/22
Total
4,945
31,370
251,722
38,398
63,135|
|---|---|---|---|---|
|||||389,570|
|||||2021/22
Total
£|
- **3 Investment Income**
15
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **NOTES TO THE ACCOUNTS**
|Interest receivable
**4**
**Incoming resources from charitable activities**
**Joy Café**
Joy Café gifts
Joy Café Income
Joy Café Kick Start Income
Joy Café Gift Aid
**Other income**
Kids Club
Discipleship Year Plus
Events
Other
**5**
**Other Income**
Rent Received
HMRC JRS
**6**
**Total expended charitable activities**
**Staff Costs**
Salaries
National insurance
Staff Pensions
Staff Welfare
**Total staff costs**
**Grants and gifts**
Bournemouth Foodbank
Compassion ministries
Mission UK
Mission Overseas
Safe Families
Other
Vineyard Churches UK
**Total gifts and grants**
**Ministry Costs**
Alpha
Baptism expenses
Books, Bibles, Literature
Catering
Cause to Live For
Coastline Café
Conferences
COVID Support packages
Creative Services
Discipleship Year
Discipleship Year Plus
Discipleship/Newcomers/Evangelism
Events
Family events
Family Integration
Freedom in Christ
HIA House Costs
Leadership Year
Media
Mentoring & Coaching
Ministry Equiment|**55**
**Unrestricted**
**Total**
**£**
-
-
-
-|**Restricted**
**Total**
**£**
1,903
90,021
-
678|**55**
**2022/23**
**Total**
**£**
**1,903**
**90,021**
**-**
**678**
**92,602**
**124**
**-**
**14,359**
**35**
**107,120**
**2022/23**
**Total**
**10,112**
**-**
**10,112**
**2022/23**
**Total**
**£**
**217,813**
**14,834**
**7,595**
**5,148**
**245,390**
**4,399**
**8,888**
**10,100**
**4,485**
**11,850**
**9,488**
**19,800**
**69,010**
**5,222**
**73**
**430**
**6,548**
**679**
**2,200**
**2,828**
**365**
**2,759**
**-**
**-**
**728**
**13,633**
**2,237**
**447**
**-**
**787**
**-**
**984**
**71**
**104**|3|
|---|---|---|---|---|
|||||**2021/22**
Total
£
1,942
54,560
7,565
325|
||**-**
-
-
14,116
21
**14,137**
**Unrestricted**
10,112
**10,112**
**Unrestricted**
217,813
14,834
7,595
5,148
**245,390**
4,399
2,234
10,100
3,400
4,800
5,658
19,800
**50,391**
3,124
73
149
6,128
679
2,100
2,828
-
2,759
-
-
515
11,807
2,224
358
360
984
71
104|**92,602**
124
-
243
14
**92,983**
**Restricted**
**-**
**Restricted**
**£**
**-**
6,654
-
1,085
7,050
3,830
-
**18,619**
1,049
281
420
100
365
-
-
-
213
1,826
13
89
427||64,392
-
800
3,957
1,074|
|||||70,223|
|||||2021/22
Total
9,743
1,381|
|||||11,124|
|||||2021/22
Total
£
200,248
12,520
7,038
2,860|
|||||222,666
4,200
6,001
5,100
2,243
1,300
1,318
15,720|
|||||35,882
1,833
209
252
3,298
267
296
469
1,328
855
285
1,095
58
2,357
2,189
642
-
914
97
752
36
170|
16
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **NOTES TO THE ACCOUNTS**
|Missional Community
NLC
Outreach
Pastoral care expenses
Pastoral Meetings
Recovery ministry
Release
Sleepsafe
Small group ministry
SOZO ministry
Spiritual Direction
Student ministry
Sunday Operations & Production
Training
Vineyard Kids
Volunteer awards
Weddings & Funerals
Worship
Young Adults
Youth
**Total Ministry Costs**
**Building Costs**
Maintenance
New Venue Fit out & move costs
Rent
Sovereign House Catering
Sovereign House Consumables
Sovereign House Insurance
Sovereign House Maintenance
Sovereign House Rates
Sovereign House Running Costs
Venue expenses
**Joy Café Costs**
Building running costs
Consumables
Events
Food & beverages
Gifts
Insurance
IT costs
Kick Start expenditure
Maintenance
Merchandise
Other costs
Pastoral Care
Pastoral Resources
POS and bank charge
Postage
Printing & Stationery
Regulatory Costs
Salaries, NIC and pension
Small equipment
Community Events
Total Joy Café costs
**Administration costs**
Advertising
Bank charges
Disposal of Fixed Assets
HR expenses
Insurances
IT
Minibus costs
Pastoral resources
Postage
Printing and Stationery
Regulatory costs|619
4,807
88
1,214
1,898
1,236
1,102
85
1,013
3,326
2,558
2,563
1,523
1,417
342
2,772
**60,826**
2,239
51,261
1,791
847
993
4,511
1,940
6,024
1,170
**70,776**
**-**
524
599
4,835
5,506
928
45
3,187
2,151|417
5,312
187
15
49
4,221
381
3,731
**19,096**
964
**964**
3,082
963
24,376
525
634
13
89
1,369
142
430
53,221
582
375
**85,801**
63
38|**1,036**
**4,807**
**88**
**6,526**
**1,898**
**1,236**
**-**
**-**
**1,289**
**100**
**-**
**1,062**
**3,326**
**2,558**
**6,784**
**-**
**1,523**
**1,417**
**723**
**6,503**
**80,971**
**-**
**2,239**
**51,261**
**1,791**
**847**
**993**
**4,511**
**1,940**
**6,024**
**2,134**
**71,740**
**3,082**
**963**
**-**
**24,376**
**-**
**525**
**634**
**-**
**-**
**-**
**13**
**89**
**-**
**1,369**
**-**
**142**
**430**
**53,221**
**582**
**375**
**85,801**
**-**
**587**
**-**
**599**
**4,835**
**5,506**
**-**
**928**
**45**
**3,187**
**2,189**|802
-
1,573
864
1,419
23
-
-
92
-
-
744
2,483
378
5,882
-
799
1,335
108
2,524|
|---|---|---|---|---|
|||||36,428
3,046
932
48,085
-
530
828
3,846
1,940
5,221
-|
|||||64,428
89
1,283
-
15,700
-
675
445
786
204
-
48
56
-
813
-
19
76
45,027
133
-|
|||||65,354
-
375
(2,015)
269
3,466
4,717
163
546
29
3,246
1,937|
17
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **NOTES TO THE ACCOUNTS**
|Storage
Sundry Expenses
Telephone
Travel costs
Office Catering
Website expenses
Total administration costs
**Depreciation**
**Total**
**7**
**Governance costs**
Independent Examiner's fees
Bookeeping and Accounts fee
Legal and Professional
**8**
**Grants**
Grants and gifts made during the period were as follows:
**UK Ministries**
Bournemouth Foodbank
Compassion
Mission UK
Hope In Action
COVID Support Packages
Safe Families
Other
Vineyard Churches UK
**Overseas Ministries**
**Individuals**
Compassion Ministry (including COVID Support Packages)
Overseas Ministries
UK Ministries
**Total Grants and Gifts**|259
2,997
3,139
1,081
**25,251**
**14,657**
**467,291**
**Unrestricted**
**Total**
**£**
420
**420**|106
**207**
**124,687**
**Restricted**
**Total**
**£**
**-**|**-**
**259**
**3,103**
**3,139**
**-**
**1,081**
**25,458**
**14,657**
**593,027**
**2022/23**
**Total**
**£**
**420**
**-**
**-**
**420**
**2022/23**
**Total**
**4,399**
**8,888**
**10,100**
**383**
**365**
**11,850**
**9,266**
**19,800**
**65,051**
**3,959**
**2022/23**
**No of**
**Individuals**
55
1
13
**69**
**69,010**|-
565
3,524
2,674
1,599
-|
|---|---|---|---|---|
|||||21,095
11,177|
|||||457,030|
|||||2021/22
Total
£
411
-
-|
|||||411|
|||||**2021/22**
Total
4,200
1,520
4,100
-
4,481
1,300
2,318
15,720|
|||||33,639|
|||||2,243|
|||||**2021/22**
No of
Individuals
26
3
15|
|||||44|
|||||35,882|
## **9 Taxation**
Coastline Vineyard Church is a registered charity and is accordingly exempt from taxation on its charitable activities.
## **10 Staff Costs**
Staff costs detail is shown in note 6 to these accounts
|The average number of persons employed by the
charity during the period was:
No staff members earned in excess of £60,000|**2022/23**
**14**|2021/22
15|
|---|---|---|
||||
18
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **NOTES TO THE ACCOUNTS**
## **Transactions with Trustees**
Jon Thomson (Trustee and Lead Pastor) was paid £42,716 and received reimbursment of expenses incurred in the performance of his duties as Lead Pastor totalling £1,506.
David Morgan (Trustee and Associate Advisor) was not paid any salary by the church and did not incur any expenses in the performance of his duties as Business Manager or Associate Advisor.
Philip Duffin (Trustee and Ministry Director ) was not paid any salary by the church and did not incur any expenses in the performance of his duties as Chair of the Trustees. He received reimbursment of expenses incurred in the performance of his duties as Ministry Director totalling £1,622
Beth Williams (Trustee and Business Manager) was paid £20,527 and received reimbursment of expenses incurred in the performance of her duties as Business Manager totalling £758
Phillip Wright (Trustee) was not paid any salary by the church and did not incur any expenses in the performance of his duties as Trustee. He received reimbursment of expenses incurred in the performance of his duties assisting the Alpha ministry totalling £104.
The Church paid invoices totalling £257 to Envista Branding, a company that employs Adam Baxter (Trustee). The company is considered competitive in the market for branded uniform and printed items.
In the financial year the trustees, in aggregate, gifted the church £ 44,222 (excluding gift aid).
## **11 Tangible fixed assets**
|**11**
**Tangible fixed assets**|||||
|---|---|---|---|---|
|**Equipment**
**Media**
**Cost**
**As at 31st March 2022**
58,222
10,328
Additions/Deletions
**7,366**
**311**
**As at 31st March 2023**
**65,588**
**10,639**
**Depreciation**
**As at 31st March 2022**
42,481
3596
Charge for period
**5,241**
**3,418**
**As at 31st March 2023**
**47,722**
**7,014**
**Net Book Values**
**As at 31st March 2023**
**17,866**
**3,625**
**Net Book Values**
**As at 31st March 2022**
15,741
6,732
**12**
**Debtors**
Debtors
Gift Aid
Prepayments
Rent deposit
Card payments due
Compassion Loan
Advance payments
**13**
**Creditors - Amounts falling due within one year**
Accrued Expenses
Credit Card|**IT**
**Equipment**
11,998
**2,776**
**14,774**
7,789
**2,805**
**10,594**
**4,180**
4,209|**Furniture**
**Venue**
**& Fittings Improvements **
14,922
561
**620**
**3,342**
**15,542**
**3,903**
8,234
-
**2,322**
**613**
**10,556**
**613**
**4,986**
**3,290**
6,688
561
**2022/23**
**£**
3,629
6,990
8,275
-
1,068
-
-
**19,962**
**2022/23**
**£**
2,621
7,362|**Joy Café**
**Equipment**
2,168
**0**
**2,168**
1,138
**258**
**1,396**
**772**
1,030|**Total**
98,199
**14,415**|
|||||**112,614**|
|||||63,238
**14,657**|
|||||**77,895**|
|||||**34,719**|
|||||34,961|
|||||**2021/22**
**_£_**
733
6,329
8,355
7,900
191
1,804
-|
|||||**25,312**|
|||||**2021/22**
**£**
1,564
5,727|
19
Reports and Financial Statements For the year ended 31 March 2023 Coastline Vineyard Church
## **NOTES TO THE ACCOUNTS**
|National Insurance and PAYE
Pension provider
Advance receipts
Other Creditors|6,157
1,778
65
(36)
**17,947**|4,656
1,438
220
(64)|
|---|---|---|
|||**13,541**|
|**14**
**Analysis of net assets between funds**
Unrestricted funds (not designated)
Unrestricted funds (designated)
Total Unrestricted Funds
Restricted funds
**As at 31st March 2023**
**As at 31st March 2022**|**Fixed**
**Assets**
**£**
34,719
34,719
-
**34,719**
34,962|**Current**
**Assets**
**£**
96,254
515
96,769
49,902
**146,671**
104,632|**Current**
**liabilities**
**£**
13,224
13,224
4,723
**17,947**
13,541|**Total**
**Funds**
**£**
**117,749**
**515**|
|---|---|---|---|---|
|||||**118,264**
**45,179**|
|||||**163,443**|
|||||**126,053**|
|**15**
**Restricted Funds**
Alpha
Bless Bournemouth
Building for the Future
Bridge the Gap
Community Trust
Compassion /COVID-19
DTI gifts
DY
DY +
Evangelism & Outreach
Evening Service
Family Integration
Fellowship
HIA House
Joy Café
Kids
Kids Grant
Kids Club
Men's Ministry
Ministries
Missional Community
Overseas ministry
Production
Release
Safe Families
Staff welfare fund
Students
Training
Venue
Women's Ministry
Young adults
Youth
**Totals**|**Balance**
**31 Mar 22**
423
-
-
-
-
7,952
76
4,008
-
4,489
43
-
1,280
31
10,121
127
4,392
-
1,787
-
2,345
-
51
770
422
-
-
2
-
30
-
2,058
**40,407**|**Incoming**
2,716
5,084
175
30
2,462
4,001
1,005
119
899
490
92,262
1,344
180
331
557
1,264
349
649
6,872
84
1,319
1,075
545
6,593
**130,405**|**Transfers**
(550)
500
(40)
(1,099)
187
(700)
770
(14)
**(946)**|**Amounts**
**Expended**
1,049
4,851
620
6,493
75
3,534
43
89
2,051
426
86,008
718
3,365
138
1,436
263
418
125
7,050
49
964
883
381
3,656
**124,685**|**Balance**
**31 Mar 23**
2,090
233
175
30
1,842
4,910
1
4,008
-
1,960
-
30
628
95
16,375
713
108
193
908
1,188
1,927
224
-
770
244
-
35
2
355
992
164
4,981|
|---|---|---|---|---|---|
||||||**45,179**|
20