Charity number: 1176399
Gloucester Vineyard Church
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 December 2022
Gloucester Vineyard Church Contents Page For the year ended 31 December 2022
| Report of the Trustees | 1 to 3 |
|---|---|
| Independent Examiner's Report to the Trustees | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7 to 12 |
| Detailed Statement of Financial Activities | 13 |
Gloucester Vineyard Church Report of the Trustees For the year ended 31 December 2022
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Gloucester Vineyard Church is an evangelical church based in Gloucestershire. We are creating a community that brings hope and joy to Gloucester by introducing people to Jesus and teaching them to live by His example. We are committed to the alleviation of poverty, especially that which affects children, and helping people to become all they were created to be.
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
Volunteers
The Church is grateful to all individuals and organizations who have contributed to the overall income and success of projects undertaken.
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Gloucester Vineyard Church Report of the Trustees Continued
For the year ended 31 December 2022
ACHIEVEMENTS AND PERFORMANCE
Significant activities
2022 was a year of great transition and focus for the church. After many years of being unsettled by the COVID19 Pandemic the church struck up a partnership with St John's Methodist Church to share both church and hall space. Effectively this moved the focal point of all the church's charitable activities to this hub in the centre of Gloucester.
Gloucestershire Asylum Seeker Clothing Campaign
Early in the year in response to a plea for help from GARAS (Gloucester Action for Refugees and Asylum Seekers) the church started a 'pop up' clothing campaign aiming to gather surplus clothing from around the county, sort it and distribute it to newly arrived Asylum seekers who were being housed in local hotels. The project ran for some three months and managed to gather and sort over 3,000 items of clothing, serving over 300 Asylum seekers, with all surplus clothing donated to the salvation army. The project attracted volunteer hours and donations from people all over Gloucestershire and from multiple fath backgrounds
Unity Community
In response to the newly arrived asylum seeker population, and after the success of the clothing campaign, The church launched two new initiatives under the umbrella of 'Unity community' Unity community exists to create spaces which welcome the global community to Gloucester with love, dignity and respect. The church started a weekly international football game and a weekly english conversation club. Both of these were intended to build community, teach English and British values and welcome a diverse community to Gloucester. We have also hosted international meals and served individuals 1:1 as needs arise with their Asylum applications. Further we have made efforts to create meaningful voluntary activities for the Asylum seeking community, giving them a chance to use their skills and improve their mental health whilst living in temporary accommodation.
Partnership with Kingsholm Primary School and Nursery
In 2022 the church also struck up a new key partnership with Kingsholm Primary School. This mainly meant visiting the school on a monthly basis to assist with the maintenance of the schools allotments and spiritual garden and carry out litter picks nearby. We also undertook 2 food collections for the school to stock their newly opened mini food bank serving local families in food crisis. In total we collected over 1 ton of food.
Engaging with the Homeless
Due to the new central location of the church's gatherings the church has been in a position to meet, welcome and serve many of the city's homeless population who have often joined the congregation for Sunday gatherings. Many of these interactions have been followed up with conversations offering further signposting and support.
Christians Against Poverty
The Church has continued to run its CAP debt centre alongside 6 other local churches who contribute towards the running and running of the centre. The centre has a capacity to take on four new households a month. In 2022 we were delighted to welcome two new volunteer debt coaches to the centre, thereby freeing up our centre manager to take on other projects which also benefit those struggling with extreme debt like running budgeting courses and attending job clubs.
Creating Community
Alongside all these activities the church has continued in its usual activities of creating and promoting community, investing in young leaders and gathering for worship. We have been taking opportunities to speak the love of Jesus to all those we meet and welcoming everyone regardless of background or faith to be part of the community. We have continued to run our weekly toddler group which is now situated in the centre of town. The church has also been making efforts to welcome students in new ways, hoping to be part of the development of the city centre in the next few years.
Plans for 2023
In 2023 the church hopes to expand its outreach programs to meet the needs of Asylum seekers in more meaningful ways. We also hope to open a baby bank to run alongside our weekly toddler group, recycling quality baby clothes and providing them for free to those in need. We hope to run this baby bank in partnership with local children's hubs and fund it by applying for grants from the national lottery.
We also plan to run our first giving campaign within the church, asking for funds over and above current regular donations, the proceeds of which will be split 50:50 on local projects and projects overseas.
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Gloucester Vineyard Church Report of the Trustees Continued
For the year ended 31 December 2022
FINANCIAL REVIEW
The Charity has acheived incoming resources of £85,627, expended resources of £68,458, resulting in a surplus for the year of £17,169. This compares to income of £69,180, expenses of £55,786 and a surplus of £13,394 in the previous period.
Cash held at the reporting date amounted to £73,653, compared to £55,001 for the previous period. Total funds available as at the reporting date amounted to £77,631, of which £18,958 was restricted and the remaining £58,673 was unrestricted. This compared to funds of £60,463, of which £17,322 was restricted and £43,141 was unrestricted.
Reserves
The Charity aims to have surpluses to cover three months of operation in the event of a closure or no income being received. Amounts held in reserve accounts away from day to day accounts amounted to £33,467, compared to £25,040 at the previous reporting date.
Going concern
The Charity is dependant generous donations it receives. However, on the basis of strong reserves and many committed members giving, the Trustees determine that a going concern basis is appropriate for the preparation of these accounts.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Church is governing by a CIO Foundation model, registered 20 December 2017.
Recruitment and appointment of trustees
The original board of Trustees were selected from our sending Church, Aylesbury Vineyard Church (charity number 3424117). There are no provisions with the constitution for selection of Trustees other than by existing Trustees.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Gloucester Vineyard Church Charity registration number 1176399 Principal address Northgate Street Gloucester Gloucestershire GL1 2AN
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Daniel Smith Dr Stephen Burnhope Blair Strong Joma Lawton Independent examiners Swift Accountancy Limited Swift Farm, Sandy Lane Ashford Kent TN26 1JN
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 11 October 2023 Daniel Smith (Director)
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Gloucester Vineyard Church Statement of Financial Activities For the year ended 31 December 2022
| Notes | Unrestricted | Restricted | 2022 | 2021 | |
|---|---|---|---|---|---|
| funds | funds | ||||
| £ | £ | £ | £ | ||
| Income and endowments from: | |||||
| Charitable activities | 2 | 61,946 | 23,659 | 85,605 | 69,176 |
| Investments | 3 | 17 | 5 | 22 | 4 |
| Total | 61,963 | 23,664 | 85,627 | 69,180 | |
| Expenditure on: | |||||
| Charitable activities | 4/5 | (43,098) | (25,360) | (68,458) | (55,786) |
| Total | (43,098) | (25,360) | (68,458) | (55,786) | |
| Transfers between funds | 6 | (3,333) | 3,333 | - | - |
| Net movement in funds | 15,532 | 1,637 | 17,169 | 13,394 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 43,141 | 17,321 | 60,462 | 47,069 | |
| Total funds carried forward | 58,673 | 18,958 | 77,631 | 60,463 |
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Gloucester Vineyard Church Statement of Financial Position As at 31 December 2022
| Notes Fixed assets Tangible assets 13 Current assets 14 Debtors Cash at bank and in hand Creditors: amounts falling due within one year 15 Net current assets Total assets less current liabilities Net assets The funds of the charity Restricted income funds 16 Unrestricted income funds 16 Total funds |
£ 2022 4,363 4,363 935 73,653 74,588 (1,320) 73,268 77,631 77,631 18,958 58,673 77,631 |
£ 2021 5,454 |
|---|---|---|
| 5,454 | ||
| 951 55,001 |
||
| 55,952 | ||
| (943) 55,009 |
||
| 60,463 | ||
| 60,463 | ||
| 17,322 43,141 |
||
| 60,463 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Daniel Smith Trustee 11 October 2023
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Gloucester Vineyard Church Notes to the Financial Statements
For the year ended 31 December 2022
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
Gloucester Vineyard Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Going concern
The Charity is dependant generous donations it receives. However, on the basis of strong reserves and many committed members giving, the Trustees determine that a going concern basis is appropriate for the preparation of these accounts.
Statement of cash flows
The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charity is small.
Funds
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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:
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery | 20% Reducing balance |
|---|---|
| Computer Equipment | 20% Reducing balance |
| Motor Vehicles | 20% Reducing balance |
Pensions
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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Gloucester Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 December 2022
2. Income from charitable activities
| Church activities Income from charitable activities Income from charitable activities CAP debt centre Donations received nvestment income Bank interest receivable osts of charitable activities by fund type Church activities CAP debt centre Support costs osts of charitable activities by activity type Support costs Church activities CAP debt centre |
Unrestricted funds £ 50,522 11,424 61,946 - 61,946 Unrestricted funds £ 17 17 Unrestricted funds £ 40,553 - 2,545 43,098 Activities undertaken directly £ 41,499 24,414 65,913 |
Restricted funds £ 740 - 740 22,919 23,659 Restricted funds £ 5 5 Restricted funds £ 946 24,414 - 25,360 Support costs £ 2,545 - 2,545 |
2022 £ 51,262 11,424 62,686 22,919 85,605 2022 £ 22 22 2022 £ 41,499 24,414 2,545 68,458 2022 £ 44,044 24,414 68,458 |
2021 £ 40,008 8,588 |
|---|---|---|---|---|
| 48,596 20,580 |
||||
| 69,176 | ||||
| 2021 £ 4 |
||||
| 4 | ||||
| 2021 £ 33,938 20,116 1,732 |
||||
| 55,786 | ||||
| 2021 £ 35,670 20,116 |
||||
| 55,786 |
3. Investment income
4. Costs of charitable activities by fund type
5. Costs of charitable activities by activity type
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Gloucester Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 December 2022
8. Analysis of support costs
| Church activities Finance Governance costs et income/(expenditure) for the year This is stated after charging/(crediting): Depreciation of owned fixed assets Accountancy fees Trustees' remuneration Staff pension contributions |
2022 £ 1,500 1,045 2,545 2022 £ 1,091 720 12,150 242 |
2021 £ 710 1,022 |
|---|---|---|
| 1,732 | ||
| 2021 £ 1,364 650 5,400 347 |
9. Net income/(expenditure) for the year
10. Staff costs and emoluments
Total staff costs for the year ended 31 December 2022 were:
| Salaries and wages Pension costs Employees Senior pastors |
2022 £ 28,768 242 29,010 2022 2 2 4 |
2021 £ 27,939 347 |
|---|---|---|
| 28,286 | ||
| 2021 2 2 |
||
| 4 |
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Gloucester Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 December 2022
12. Comparative for the Statement of Financial Activities
| Income and endowments from: Charitable activities Investments Total Expenditure on: Charitable activities Total Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 48,596 3 48,599 (35,670) (35,670) (5,142) 7,787 35,354 43,141 |
Restricted funds £ 20,580 1 20,581 (20,116) (20,116) 5,142 5,607 11,715 17,322 |
2021 £ 69,176 4 |
|---|---|---|---|
| 69,180 | |||
| (55,786) | |||
| (55,786) | |||
| - | |||
| 13,394 | |||
| 47,069 | |||
| 60,463 |
13. Tangible fixed assets
| Plant and | Motor | Computer | ||
|---|---|---|---|---|
| Cost or valuation | Machinery | Vehicles | Equipment | Total |
| £ | £ | £ | £ | |
| At 01 January 2022 | 4,071 | 4,000 | 2,151 | 10,222 |
| At 31 December 2022 | 4,071 | 4,000 | 2,151 | 10,222 |
| Depreciation | ||||
| At 01 January 2022 | 2,093 | 1,441 | 1,235 | 4,769 |
| Charge for year | 396 | 511 | 183 | 1,090 |
| At 31 December 2022 | 2,489 | 1,952 | 1,418 | 5,859 |
| Net book values | ||||
| At 31 December 2022 | 1,582 | 2,048 | 733 | 4,363 |
| At 31 December 2021 | 1,978 | 2,559 | 916 | 5,453 |
14. Debtors
| Amounts due within one year: Trade debtors Prepayments and accrued income Other debtors |
2022 2021 £ £ 226 - 553 951 156 - 935 951 |
|---|---|
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Gloucester Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 December 2022
15. Creditors: amounts falling due within one year
| Creditors: amounts falling due within one | year | ||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| £ | £ | ||||
| Accruals and deferred income | 1,320 | 943 | |||
| 1,320 | 943 | ||||
| Movement in funds | |||||
| Unrestricted Funds | |||||
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
| 01/01/2022 | resources | resources | 31/12/2022 | ||
| £ | £ | £ | £ | £ | |
| General | |||||
| General | 43,141 | 61,963 | (43,098) | (3,333) | 58,673 |
| 43,141 | 61,963 | (43,098) | (3,333) | 58,673 | |
| Unrestricted Funds - Previous year | |||||
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
| 01/01/2021 | resources | resources | 31/12/2021 | ||
| £ | £ | £ | £ | £ | |
| General | |||||
| General | 35,354 | 48,599 | (35,670) | (5,142) | 43,141 |
| 35,354 | 48,599 | (35,670) | (5,142) | 43,141 |
16. Movement in funds
Purpose of unrestricted Funds
General
General funds are for the day to day operations for the church.
Restricted Funds
| Christians Against Poverty Unity Community |
Balance at 01/01/2022 £ 17,321 - 17,321 |
Incoming resources £ 22,924 740 23,664 |
Outgoing resources £ (24,414) (946) (25,360) |
Transfers £ 3,127 206 3,333 |
Balance at 31/12/2022 £ 18,958 - |
|---|---|---|---|---|---|
| 18,958 |
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Gloucester Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 December 2022
Restricted Funds - Previous year
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
|---|---|---|---|---|---|
| 01/01/2021 | resources | resources | 31/12/2021 | ||
| £ | £ | £ | £ | £ | |
| Christians Against | 11,715 | 20,581 | (20,116) | 5,142 | 17,322 |
| Poverty | |||||
| 11,715 | 20,581 | (20,116) | 5,142 | 17,322 |
Purpose of restricted funds
Christians Against Poverty
This fund relates to the establishing and running of a CAP Debt Centre.
Unity Community
Unity Community is an umbrella term for everything we do, as a church, alongside refugees and asylum seekers in our county. Our desire is to create grace-filled, inclusive spaces where people from all over the world can be valued, loved and welcomed to Gloucestershire.
17. Analysis of net assets between funds
| Unrestricted funds General General Restricted funds Christians Against Poverty |
Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ 4,363 54,310 58,673 - 18,958 18,958 |
|---|---|
| 4,363 73,268 77,631 |
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Gloucester Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 December 2022
Previous year
| Tangible | Net current | Net Assets | |
|---|---|---|---|
| fixed assets | assets / | ||
| (liabilities) | |||
| £ | £ | £ | |
| Unrestricted funds | |||
| General | |||
| General | 5,454 | 37,687 | 43,141 |
| Restricted funds | |||
| Christians Against | - | 17,322 | 17,322 |
| Poverty | |||
| 5,454 | 55,009 | 60,463 |
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Gloucester Vineyard Church Detailed Statement of Financial Activities
For the year ended 31 December 2022
| INCOME AND ENDOWMENT Charitable activities Income from charitable activities (Church activities) Income from charitable activities (Church activities) Income from charitable activities (CAP debt centre) Investments Bank interest receivable Total incoming resources EXPENDITURE Charitable activities Cost of direct charitable activity (Church activities) Cost of direct charitable activity (CAP debt centre) SUPPORT COSTS Finance Finance (Church activities) Governance costs Governance costs (Church activities) Total resources expended Net Income |
£ 2022 51,262 11,424 22,919 85,605 22 22 85,627 (41,499) (24,414) (65,913) (1,500) (1,500) (1,045) (1,045) (68,458) 17,169 |
£ 2021 40,008 8,588 20,580 |
|---|---|---|
| 69,176 4 |
||
| 4 | ||
| 69,180 (33,938) (20,116) |
||
| (54,054) (710) |
||
| (710) (1,022) |
||
| (1,022) | ||
| (55,786) | ||
| 13,394 |
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This page does not form part of the statutory financial statements