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. 1 of 13 ## 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. 2 of 13 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) 3 of 13 ## 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**| 4 of 13 ## 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 5 of 13 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. 6 of 13 ## 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** 7 of 13 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**| 8 of 13 ## 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**| |---|---| 9 of 13 ## 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**| 10 of 13 ## 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**| 11 of 13 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**| 12 of 13 ## 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**| 13 of 13 This page does not form part of the statutory financial statements