## **ANNUAL REPORTS & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2022**
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
**CHARITY REGISTRATION No: 1174910**
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
||**CONTENTS**|
|---|---|
|Page 3|Legal & Administrative Information|
|Pages 4 to 6|Trustees' Report|
|Page 7|Statement of Financial Activities|
|Page 8|Balance Sheet|
|Pages 9 to 17|Notes to the Financial Statements|
|Page 18|Independent Examiner's Report|
2
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER** 1174910 **DATE OF REGISTRATION** 2nd October 2017 **START OF FINANCIAL YEAR** 1st August 2021 **END OF FINANCIAL YEAR** 31st July 2022 **TRUSTEES AS AT 31ST JULY 2022** Mr A. Goode Mr A. Simpson Mr A. Morgan Mrs A. Adlam Mr M. Collyer Ms A. Gilmer Mr J. Rose Mr M. Searle (Appointed 1st June 2022) Mr J. Whiley (Resigned 31st July 2022) **LEGAL STATUS** Charitable Incorporated Organisation
## **GOVERNING INSTRUMENT**
CIO - Foundation Registered 2nd October 2017
## **OBJECTS**
**i)** The objects of the church are for the benefit of the public. **ii)** To advance the Christian faith in accordance with the statement of beliefs in the schedule hereto attached in such ways and in such parts of Trowbridge, the United Kingdom or the World as the trustees from time to time may think fit. **iii)** To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of Trowbridge, the United Kingdom or the World as the trustees from time to time may think fit. **iv)** The trustees must use the income and may use the capital of the church in promoting the objects.
## **CORRESPONDENCE ADDRESS**
Emmanuels Yard Church Yard Trowbridge Wiltshire BA14 8RZ
## **PRIMARY BANKERS**
## **INDEPENDENT EXAMINERS**
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
3
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31ST JULY 2022**
## **Structure, Governance & Management**
## _**Description of the Charity’s Trusts**_
West Wilts Vineyard is a Christian Church that is part of Vineyard Churches UK, it is a Charitable Incorporated Organisation (CIO). The previous unincorporated trust has now been closed the entirety of funds and reserves transferred to the new CIO.
## _**Governing Document**_
We are governed by Vineyard Churches UK’s bye laws, and the WWV Constitution registered with the UK Charity Commission.
## _**Trustee Selection Method**_
The initial trustees were originally selected by the Senior Pastor. Further recruitment, retention and releasing of Trustees is discussed by the Trustees collectively and decided upon collectively in accordance with WWV Constitution.
## _**Additional Governance Issues**_
None at this stage.
## _**Policies and Procedures for Inducting and Training Trustees**_
Inducting of trustees will be considered by Mark Searle and assisted by the other trustees where necessary. Training courses will be offered if considered relevant. However, the majority of training will be ‘in house’ and ‘on the job’.
## _**Organisational Structure**_
The Church is run and overseen by the two Senior Pastors, Mark Searle and Meghan Searle, alongside the Trustees who provide legal and financial input and support to the Pastors and administer the related areas in conjunction with them.
After 18 years as the Senior Pastors, Jason Whiley and Sam Whiley stepped down from that roles. Mark Searle and Meghan Searle were appointed as the new Senior Pastors in June 2022. This significant transition was handled with care and diligence by outgoing and incoming pastors and the trustees.
## _**Relationship with Related Parties**_
The Senior Pastors are accountable in all they do to Vineyard Churches UKI and specifically to Owen Lynch and Claire Lynch (Senior Pastors of Severn Vineyard Church in Bristol) who oversee Vineyard Churches located in the West Country and Wales & Nigel and Jo Hemming (Senior Pastors of Winchester Vineyard) who oversee Vineyard Churches in the South of England. These people are known to the Trustees and members of West Wilts Vineyard Church and are available to the church should any situation requiring their input arise.
## **Objectives & Activities**
The main objectives of the charity are to promote, teach and live out the Christian faith by establishing a contemporary and outward focussed church in the area that will in turn, create and nurture other churches elsewhere through the raising up of future church planters from within.
The charity's main activities are to host and equip a community of Christians who grow as followers of Jesus, learning to live generously in action, faith and finances towards all around them. We do this with the provision gathered corporate worship, running small groups and serving our community through the work of the Storehouse.
We communicate our faith and inform our community about our services through word of mouth, websites, and local advertising. Additionally, we collaborate with other churches and organisations in the area to achieve our goals.
Over the coming years, we aim to grow the church and it’s work in the community by transforming the lives of individuals who will go on to serve their communities.
4
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST JULY 2022**
## **Achievements & Performance**
The Church continues to remain financially viable, in credit and has continued to receive additional monies via Gift Aid.
The pandemic significantly impacted the church's ability to pursue its objectives. Online meetings via Zoom and YouTube proved fruitful, but the long-term impact on attendance at gatherings is still being felt. The work of the storehouse in meeting people's needs continued in new and creative ways.
The founding Senior Pastors have handed on a solid legacy and a healthy church from which the church can continue to recover and rebuild.
## **Financial Review**
## _**Policy on Reserves**_
Reserves at this point remain within the main account. This is to enable any further spending deemed necessary with regards to the development of ministry areas or the creation of new initiatives.
## _**Details of any Funds Materially in Deficit**_
There are no monies outstanding to anyone or any accounts in deficit.
## _**Principle Sources of Funds**_
At present funds come via regular giving, Sunday collections and Gift Aid. With some additional income derived from community groups and others renting rooms in our building for their events.
## _**How Expenditure Supports Key Activities of the Charity**_
The majority of spending has been on salary costs, rentals, conferences/training and compassion ministries. Salaries are paid to allow the Senior Pastors time within which to maintain and develop all the different areas of Church life, especially with regard to Sunday Services, Small Groups, Newcomers and Compassion Ministries such as the Storehouse (where food is given to those in need), Refresh project (the discrete provision of toiletries and sanitary products to teenagers in need of them via local schools), and the weekly community lunches for the disadvantaged and the cookery school for vulnerable young people. Rental is paid to facilitate our Sunday services and provide office space and an area for the storehouse foodbank. Training and conference costs are paid to enable Senior Pastors and others to be more effective in their leadership roles.
## _**Investment Policy**_
All monies are kept within the CAF bank account recommended to us by Vineyard Churches UK. Outside of our main business account we have no further investment.
## _**Transfer to Charitable Incorporated Organisation**_
As of 30 November 2021 the trustees agreed to transfer the entirety of funds and reserves to the West Wilts Vineyard CIO (1174910), and to close this unincorporated trust. The charity will in all other respects continue as described herein under a UK Charity Commission approved constitution.
5
DoGuSvJn Envelope ID." sc55714137YAS4-97$cka64cl8BBcBFF
WEST WILTS VINEYARD
(charitab Ir(rated Organisatsl
TRUSTEES. REPORT Icontinuedl
FOR THE YEAR E14DED 31ST JULY 2022
Trustee6' Re6ponslbllltle6
The Trustees are responsib for prepariro the Trustees Rermyi arKI the Fina81 Ststement& in accordance with
appIable Law and tr* Uni18d Kiryfjom AccrAJntir#J Standards Iunited lorn GerrallY Accepted Accounting Pract
GAAPI. The Charitie5 Act 2011 require the Trustees to prepare Fina[181 Statements for each financial year which give a
true and fair view of the stste of affairs of the CIO 8Th1 of th& srU5 of the CIO for that periul. In yeparing those
Financkql Statement5 the Trustees are required to..
seknt sultst¢ a¢couDtirYJ arKI It*n akwythem ¢sisn,
observe the methods arKI prirKip$ in tl* Clwrty SORP..
make I19ementS and eslimaies that a reasonable prudenL
prepare the financrdl slaleffEnts on the wrvJ corK8m basis unK8S5 it 15 inapproprwts to presume that the
charity will continLE to opErate.
The Trustees are resKthsii* keepir¥J prow acctyJntiNJ records. dlscthe wilh reasona8 aeLuracy at any
time the financk?l Ky)siton of the CIO. TW a also teskx)nsiU& safeguardirKJ the assets of CIO ar hence for
laklng rtrasonabl& steps th& preventK)n and detsC1¥ ol Ira1 aNI Oltsr ifre9uLafits.
Approve(J by tho Trustees on ......
13 March 2023
Slgned on Ihelr tehaw by Trustee...............................................
fvJrt SL•AL
Printed Name..
Mark 5earl e
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JULY 2022**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations & Legacies
**3a**
Activities for Generating Funds
**3b**
Investment Income
**3c**
Other Incoming Resources
**3d**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Charitable Activities
**4a**
Cost of Generating Funds
**4b**
Governance Costs
**4c**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Total Funds Brought Forward
Transfer of Funds
**18**
Transfer Between Funds
**6**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
£
88,667
3,914
36,429
129,010
-
15,446
-
-
15,446
-
-
-
-
-
-
4,904
-
-
4,904
-
**109,017**
**3,914**
**36,429**
**149,360**
**-**
112,383
4,349
31,020
147,752
-
4,724
-
-
4,724
-
1,300
-
-
1,300
-
**118,407**
**4,349**
**31,020**
**153,776**
**-**
**(9,390)**
**(435)**
**5,409**
**(4,416)**
**-**
-
-
-
-
-
18,242
-
52,356
70,598
-
(435)
435
-
-
-
**8,417**
**-**
**57,765**
**66,182**
**-**|
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 17 form part of these financial statements.
7
DoGuSvJn Envelope ID." sc55714137YAS4-97$cka64cl8BBcBFF
WEST WILTS VINEYARD
Ichariiabk Ilwle organi¥b(l
BALANCE SHEET
ASAT31STJULY2022
Unrestrided Restricted
Funds
FutKIs
Total
Total
31.JU22 31Ul.21
Fixed A55ets
Tangible A55ets
Investments
Total FIx8d Assets
4.378
4.378
4.378
Curr8nt Assets
Debtors & Prepayments
Cash at Bank and in HaTrY
Total Current Assets
19.652
14.663
19.652
43.102
57.765
Cr•dltori- Amounts falllNJ iJu8 bvtthln c year
10
950
NET CURRENT ASSETS
57.765
61.804
TOTAL ASSETS eurr•nt1obWt
8,417
57,765
66,182
Cr•dltor•: amounts lalliNJ due In moro than one year
11
NET ASSETS
Funds ofthe Charlty
Gener81 Funds
De8ignated Funda
Reslrlcled Funds
8.417
8,417
57.765
57.765
Total Fund
17
13 March 2023
Approved by the Trustees on ...........................................................................................................................
Slgned on th81r t*haK byTrustee....................................................
Print8d Name..
Amanda Gi Imer
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of Preparation & Assessment of Going Concern**
## **Basis of Preparation**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The 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 (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **Incoming Resources**
## _**Recognition of Incoming Resources**_
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
## _**Incoming Resources with Related Expenditure**_
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
## _**Grants and Donations**_
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## _**Tax Reclaims on Donations and Gifts**_
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## _**Contractual Income and Performance Related Grants**_
This is only included in the SOFA once the related goods or services has been delivered.
## _**Gifts in Kind**_
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
## _**Donated Services and Facilities**_
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## _**Volunteer Help**_
The value of any voluntary help received is not included in the accounts.
## _**Investment Income**_
This is included in the accounts when receivable.
9
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2022**
## **1. ACCOUNTING POLICIES (continued)**
## **Expenditure and Liabilities**
## _**Liability Recognition**_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## _**Governance Costs**_
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.
## _**Grants with Performance Conditions**_
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## _**Grants Payable without Performance Conditions**_
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## _**Support Costs**_
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, eg allocating property costs by floor areas, or per capital employed, staff costs by the time spent and other costs by their usage.
## _**Unrestricted Funds**_
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
## _**Restricted Funds**_
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of the regular appeals for special offerings made at the Sunday fellowship meetings.
## _**Designated Funds**_
These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
## _**Taxation**_
The charity is exempt from tax on its charitable activities.
## _**Pensions**_
Pension contributions are charged to the Statement of Financial Activities as they become payable.
## _**Investments**_
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
## _**Fixed Assets**_
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
## _**Depreciation Expense**_
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied per annum are as follows:
Fixtures & Fittings
General Equipment
25% - Reducing Balance Basis
25% - Reducing Balance Basis
10
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2022**
## **2. TANGIBLE FIXED ASSETS**
|Cost
01-Aug-21
Additions
Cost at
31-Jul-22
Depreciation
01-Aug-21
Charge
Depreciation at
31-Jul-22
Net Book Value
31-Jul-22
Net Book Value
31-Jul-21|Fixtures &
Equipment
**TOTAL**
Fittings
Costs
**2021/22**
£
£
£
-
-
-
-
5,838
5,838
-
5,838
5,838
-
-
-
-
1,460
1,460
-
1,460
1,460
**-**
**4,378**
**4,378**
-
-
-|
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st July 2022 : None
31st July 2021 : None
11
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2022**
## **3. INCOMING RESOURCES**
|**Note**
**a) Donations & Legacies**
Gifts, Tithes & Offerings
**5 & 6**
Gift Aid Tax Recovered
**b) Activities for Generating Funds**
Building Hire
Café Income
**c) Investment Income**
Interest Received
**d) Other Incoming Resources**
Sundry Income|Unrestricted
Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
£
74,602
3,914
36,429
114,945
-
14,065
-
-
14,065
-
**88,667**
**3,914**
**36,429**
**129,010**
**-**
8,160
-
-
8,160
-
7,286
-
-
7,286
-
**15,446**
**-**
**-**
**15,446**
**-**
-
-
-
-
-
**-**
**-**
**-**
**-**
**-**
4,904
-
-
4,904
-
**4,904**
**-**
**-**
**4,904**
**-**|
|---|---|
12
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2022**
## **4. RESOURCES EXPENDED**
|**Note**
**a) Charitable Activities**
Activities & Events
**5**
Administrative Expenses
Bank Charges
**5**
Cleaning Costs
Community Lunch
**5**
Conference Costs
**6**
Cookery School Costs
**5**
Depreciation Expense
Equipment Costs
**5**
Gifts & Offerings
Hospitality Costs
Insurance Costs
License & Subscriptions
Music Costs
Pastoral Costs
Rent & Rates
**5**
Repairs & Maintenance
Staff Costs
**13**
Store House Costs
**5**
Sundry Expenses
**5**
Telephone Costs
Utility Costs
Youth Work
**5**
**b) Cost of Generating Funds**
Café Costs
`
**c) Governance Costs**
Independent Examiner's Fee
**10**
Legal & Professional Fees|Unrestricted
Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
£
2,353
-
1,985
4,339
-
1,381
-
-
1,381
-
855
-
489
1,344
-
929
-
-
929
-
-
-
1,346
1,346
-
-
4,349
-
4,349
-
-
-
271
271
-
1,460
-
-
1,460
-
651
-
60
711
-
4,724
-
-
4,724
-
1,773
-
-
1,773
-
1,982
-
-
1,982
-
4,071
-
-
4,071
-
309
-
-
309
-
1,685
-
-
1,685
-
13,600
-
8,160
21,760
-
853
-
-
853
-
64,107
-
10,117
74,224
-
-
-
3,697
3,697
-
145
-
770
915
-
597
-
-
597
-
10,908
-
-
10,908
-
-
-
4,125
4,125
-
**112,383**
**4,349**
**31,020**
**147,752**
**-**
4,724
-
-
4,724
-
**4,724**
**-**
**-**
**4,724**
**-**
950
-
-
950
-
350
-
-
350
-
**1,300**
**-**
**-**
**1,300**
**-**|
|---|---|
13
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2022**
## **5. RESTRICTED FUNDS**
## **CURRENT FINANCIAL YEAR**
|Building Fund
Community Lunch Fund
Cookery School Fund
Events Fund
Re:fresh Fund
Refresh Frome Fund
Storehouse Fund
Youth Fund|**Balance**
**Balance**
**01-Aug-21**
Income
Expenditure
Transfers
**31-Jul-22**
£
£
£
£
£
-
-
-
(4,152)
(4,152)
-
2,584
1,346
-
1,238
-
1,000
271
-
729
-
-
-
136
136
-
121
41
329
408
-
1,211
606
5,130
5,735
-
31,209
24,631
45,200
51,778
-
305
4,125
5,713
1,893
**-**
**36,429**
**31,020**
**52,356**
**57,765**|
|---|---|
The Restricted Funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.
## **6. DESIGNATED FUNDS**
## **CURRENT FINANCIAL YEAR**
|Effective Leadership Conference|**Balance**
**Balance**
**01-Aug-21**
Income
Expenditure
Transfers
**31-Jul-22**
£
£
£
£
£
-
3,914
4,349
435
-
**-**
**3,914**
**4,349**
**435**
**-**|
|---|---|
The Designated Funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.
14
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2022**
## **7. INVESTMENTS**
The CIO held no investments during this or the previous financial year.
## **8. CASH AT BANK AND IN HAND**
|Cash at Bank & in Hand|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Jul-22**
**31-Jul-21**
£
£
**£**
**£**
(14,663)
57,765
43,102
-
**(14,663)**
**57,765**
**43,102**
**-**|
|---|---|
## **9. DEBTORS AND PREPAYMENTS**
|Sundry Debtors
Gift Aid Tax Recoverable
**10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Independent Examiner's Fee|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Jul-22**
**31-Jul-21**
£
£
**£**
**£**
547
-
547
-
19,105
-
19,105
-
**19,652**
**-**
**19,652**
**-**
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Jul-22**
**31-Jul-21**
£
£
**£**
**£**
950
-
950
-
**950**
**-**
**950**
**-**|
|---|---|
## **11. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The CIO held no long term liabilities during this or the previous financial year.
## **12. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Tangible Fixed Assets
Net Current Assets
Long Term Liabilities
**TOTAL FUNDS**|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Jul-22**
**31-Jul-21**
£
£
£
£
4,378
-
4,378
-
4,039
57,765
61,804
-
-
-
-
-
**8,417**
**57,765**
**66,182**
**-**|
|---|---|
15
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2022**
## **13. STAFF COSTS AND NUMBERS**
|**TOTAL**
**2021/22**
**£**
Gross Wages and Salaries
61,033
Employer's National Insurance Costs
9,958
Pension Contributions
3,233
**74,224**
Employees who were engaged in each of the following activities:
**TOTAL**
**2021/22**
Activities in furtherance of organisation's objects
10|**TOTAL**
**2020/21**
**£**
-
-
-
**-**
**TOTAL**
**2020/21**
Nil|
|---|---|
The Charity operates a PAYE scheme to pay all members of employed staff and no employees received emoluments in excess of £60,000. (2020/21:None)
## **14. PAYMENTS TO TRUSTEES AND RELATED PARTY TRANSACTIONS**
During the financial year Trustee Mr J. Whiley received £34,330 in salary related payments in his capacity as Church Pastor of the West Wilts Vineyard in furthering the Charity's objects.
During the financial year Mrs S. Whiley (Spouse of Trustee Mr J. Whiley) received £21,682 in salary related payments in her capacity as Senior Church Pastor of the West Wilts Vineyard in furthering the Charity's objects.
During the financial year Mr T. Whiley (Relation to Trustee Mr J. Whiley) received £3,766 in salary related payments in his capacity as Café Manager for the West Wilts Vineyard in in furthering the Charity's objects.
During the financial year Trustee Mr M. Searle received £15,286 in salary related payments in his capacity as Senior Church Pastor of the West Wilts Vineyard in furthering the Charity's objects.
During the financial year Mrs M. Searle (Spouse of Trustee Mr M. Searle) received £3,709 in salary related payments in her capacity as Senior Church Pastor of the West Wilts Vineyard in furthering the Charity's objects.
No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.
## **15. RISK ASSESSMENT**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **16. RESERVES POLICY**
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16
## **WEST WILTS VINEYARD**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2022**
## **17. PUBLIC BENEFIT**
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake
## **18. TRANSFER OF FUNDS**
The Trustees of West Wilts Vineyard (Registered Charity No. 1118460) sought guidance and advice and agreed to register the new Charitable Incorporated Organisation, West Wilts Vineyard CIO (Registered Charity Number 1174910). All Assets and liabilities will be transferred to West Wilts Vineyard CIO (Registered CIO Number 1174910) upon cessation of operation of West Wilts Vineyard (Registered Charity No. 1118460). The following assets and liabilities represent the CIO's operations prior to registering the Charitable Incorporated Organisation with the Charity Commission and the assets and liabilities transferred during the final financial period ended 1st December 2021 are as follows:
|**Fixed Assets**
Tangible Assets
**Current Assets**
Debtors & Prepayments
Cash at Bank and in Hand
**Total Current Assets**
**NET CURRENT ASSETS**
**TOTAL ASSETS**less current liabilities
**NET ASSETS**
**Funds of the Charity**
General Funds
Restricted Funds
**Total Funds Transferred**
**Creditors:**Amounts falling due within one year|Unrestricted
Restricted
**Total**
Funds
Funds
**01-Dec-21**
£
£
**£**
-
-
-
5,527
-
5,527
16,805
52,356
69,161
**22,332**
**52,356**
**74,688**
4,090
-
4,090
18,242
52,356
70,598
**18,242**
**52,356**
**70,598**
**18,242**
**52,356**
**70,598**
18,242
-
18,242
-
52,356
52,356
**18,242**
**52,356**
**70,598**|
|---|---|
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WEST WILTS VINEYARD
(Charitable Incorporated Organisationl
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trusteesl m6Jmb•rs of West Wilts Winayard on tho aceounts for yèar ondèd 31st Juty 2022 set out on pagos
7t017.
Respectlve responslbllltl¥$ of trustees and •xaminèr
The charrty's trustees are resptsnsible for the preparatlon of the accounts. The charity's trustees consider that an audlt Is
not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an indapèndènt
exarninalion is needed.
It is my responsibility to=
examine the accounts under section 145 of the Charttles Act.
follow the procedures laid down in the general Dire¢tion5 given by the Charity Commission lunder section
14515llbl of the Charities Act, and
stèt& whether particular matter$ have c4)me to my attention
Basls of Indepond•nt e¥arniner's stst8m•nt
My exan)ination was ¢8rried out in accordan¢e with general Direciions given by the Charity Commission. An examination
includes a review of tho 8ccounting records kept by the charity and a ttjmpafison nf the accoLJnts prèsèntad with those
r&¢ords. It also includes consideration of any unusual items or disclosurès in the accounts, and seeking gxp18nations
from the trustees eonc8rning any such matters. The procedures undertaken do not provide all the evidènce that would
b8 rwuir8d in an audit, and consequently no opinion is giv8n as to whether tha accounts present a 'truo and fair, view
and the port l$1Sm¢ted lo those matters set out in the statement below.
Ind*ent examlner's statèment
In connection wlth my èxamination. no matter has come to my attention=
which gives reasonable cause to b8lievg thal in any material r¢5peol. the requirements..
to keep accounting records in accordance with Section 130 01 the Charities Act- and
to prepare accounts which accord with accounting records and comply wlth the accounting
roquiramgnts ol tho Charitiès Act
have not begn mal., or
lo which. in my oplnlon. attention should be drawn in order to enable a proper understanding of the accounts to be
raache¢J.
K. ColL2ku MAAT
Castla View Accounting Ltd
New Barn
Mudberry Lane
Bosham
Chichester
West Suss8X
P018 8TS
Dat&." 24th Mar¢h 2023
18