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2024-12-31-accounts

Charity number: 1176399

Gloucester Vineyard Church

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 December 2024

Gloucester Vineyard Church Contents Page For the year ended 31 December 2024

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 14
Detailed Statement of Financial Activities 15 to 16

Gloucester Vineyard Church Report of the Trustees For the year ended 31 December 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2024. 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 16

Gloucester Vineyard Church Report of the Trustees Continued

For the year ended 31 December 2024

ACHIEVEMENTS AND PERFORMANCE

Significant activities

In 2024 Gloucester Vineyard Church has continued in our mission to create communities which bring hope and joy to Gloucestershire. We remain committed to this calling, and it has been encouraging to see continued growth in attendance and in the number of people exploring faith - particularly among young men. Many have started or continued a discipleship journey, with some joining homegroups and participating in Sunday services.

We have invested deeply in the next generation by employing a new Kids Team Leader with a wealth of experience. This has enabled us to redesign and adapt our environments to better serve the different age groups, helping children and young people to follow Jesus and live according to His Kingdom ethic.

We have seen significant growth in our engagement with people sleeping rough. Many more are coming on Sundays, returning week after week, enjoying the free refreshments and finding a place in community. Some have joined homegroups, exploring faith more intentionally, and several have become part of the congregation.

Leadership development has remained a priority. More leaders have stepped into greater responsibility - including a team who successfully ran the church while the senior leaders took a three-month sabbatical. This not only maintained momentum but also strengthened our leadership base for the future.

Our partnership with the Methodist congregation has continued to be fruitful. This year we have taken on significant responsibility for managing and maintaining the Barton Street chapel as well as contributing to developments at the church space and Northgate Hall.

Super Sundays / Community Service

Our monthly mobilisation of volunteers for Super Sundays remains a highlight of church life, with an estimated 1,200 volunteer hours given in 2024. This year, as well as litter picking, painting and community care, we began sorting clothing for Growbaby as part of these days. We also undertook extensive gardening at Kingsholm Primary School, developing their welcome areas, spiritual garden and vegetable patches. Local families joined in these activities and the school leadership expressed deep appreciation for our support.

Unity Community & Work with Asylum Seekers

Our partnership with GARAS has continued strongly. In addition to our weekly conversation clubs, football and international meals, we introduced a monthly Muslim women's exercise class with 8-10 regular attendees. Many who attend our Chai & Chat English classes say it is an essential part of their integration and acclimatisation to life in the UK.

Growbaby & Vibes

We set a goal in 2023 to serve 500 families through Growbaby, and in 2024 we surpassed it. Most weeks we welcome 12-20 families, offering clothing and equipment with dignity and warmth. We received a grant to create a bespoke boutique-style space for Growbaby, making the experience even more welcoming for families.

Vibes has grown significantly - we now run two sessions a week with around 30 families across the sessions. Many families have joined Vibes after first coming to Growbaby, building deeper connections within our community.

CAP (Christians Against Poverty)

Our role as lead partner for the Gloucester debt centre continues. This year we engaged with six new households each month. A new centre manager has brought fresh energy and vision, strengthening the team and helping clients find a route out of debt while offering community and hope.

Looking Ahead to 2025

In 2025 we plan to start a youth homegroup and develop new outreach to young men experiencing the meaning crisis or contemplating suicide. We are also prayerfully considering the multiplication of our Sunday gatherings as we continue to grow.

2 of 16

Gloucester Vineyard Church Report of the Trustees Continued

For the year ended 31 December 2024

FINANCIAL REVIEW

The Charity has acheived incoming resources of £104,911, expended resources of £95,777, resulting in a surplus for the year of £9,134. This compares to income of £103,859, expenses of £95,206 and a surplus of £8,653 in the previous period.

Cash held at the reporting date amounted to £92,329, compared to £81,499 for the previous period.

Total funds available as at the reporting date amounted to £95,421, of which £31,653 was restricted and the remaining £63,768 was unrestricted. This compared to funds of £86,284, of which £28,750 was restricted and the remaining £57,534 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 £50,507, compared to £49,913 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:

Independent examiners

Daniel Smith Dr Stephen Burnhope Joma Lawton Alyson Meredith Darren Reho Swift Accountancy Swift Farm, Sandy Lane Ashford Kent TN26 1JN

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 31 July 2025 Daniel Smith (Director)

3 of 16

Gloucester Vineyard Church Independent Examiners Report to the Trustees

For the year ended 31 December 2024

I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A prior period adjustment was included and details can be found at note 7 of the financial statements.

Adam Clegg FCCA MAAT BSc (Hons)

Swift Accountancy Swift Farm, Sandy Lane Ashford Kent TN26 1JN

31 July 2025

4 of 16

Gloucester Vineyard Church Statement of Financial Activities For the year ended 31 December 2024

Notes Unrestricted Restricted 2024 2023
funds funds
£ £ £ £
Income and endowments from:
Donations and legacies 2 - 2,000 2,000 9,112
Charitable activities 3 76,662 25,428 102,090 94,207
Investments 4 595 226 821 540
Total 77,257 27,654 104,911 103,859
Expenditure on:
Charitable activities 5/6 (70,268) (25,509) (95,777) (95,206)
Total (70,268) (25,509) (95,777) (95,206)
Transfers between funds 7 (758) 758 - -
Net movement in funds 6,231 2,903 9,134 8,653
Reconciliation of funds
Total funds brought forward 57,536 28,751 86,287 77,631
Total funds carried forward 63,767 31,654 95,421 86,284

5 of 16

Gloucester Vineyard Church Statement of Financial Position As at 31 December 2024

Notes
Fixed assets
Tangible assets
14
Current assets
15
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
16
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Restricted income funds
17
Unrestricted income funds
17
Total funds		 £
2024
1,480
1,480
2,781
92,329
95,110
(1,169)
93,941
95,421
95,421
31,654
63,767
95,421		 £
2023
3,489
3,489
2,290
81,499
83,789
(994)
82,795
86,284
86,284
28,751
57,533
86,284

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Daniel Smith Trustee 31 July 2025

6 of 16

Gloucester Vineyard Church Notes to the Financial Statements

For the year ended 31 December 2024

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.

7 of 16

Gloucester Vineyard Church Notes to the Financial Statements Continued

For the year ended 31 December 2024

2. Income from donations and legacies

Restricted funds
Grants received
Analysis of grants received
National Lottery
Roots Coffee
ncome from charitable activities
Church activities
Sundry income
Gift aid received
CAP debt centre
Donations received		 Unrestricted
funds
£
64,683
11,979
76,662
-
76,662		 Restricted
funds
£
769
18
787
24,641
25,428		 2024
£
2,000
2,000
2024
£
-
2,000
2,000
2024
£
65,452
11,997
77,449
24,641
102,090		 2023
£
9,112
9,112
2023
£
9,112
-
9,112
2023
£
53,873
12,525
66,398
27,809
94,207

3. Income from charitable activities

4. Investment income

Bank interest receivable Unrestricted
funds
£
595
595		 Restricted
funds
£
226
226		 2024
£
821
821		 2023
£
540
540

8 of 16

Gloucester Vineyard Church Notes to the Financial Statements Continued

For the year ended 31 December 2024

5. Costs of charitable activities by fund type

Church activities
CAP debt centre
Support costs		 Unrestricted
funds
£
67,111
-
3,157
70,268		 Restricted
funds
£
7,057
18,452
-
25,509		 2023
2024
£
£
68,732
74,168
23,721
18,452
2,753
3,157
95,206
95,777

6. Costs of charitable activities by activity type

Support costs
Church activities
CAP debt centre		 2023
2024
Support
costs
Activities
undertaken
directly
£
£
£
£
77,325
3,157
74,168
71,485
18,452
-
18,452
23,721
92,620
3,157
95,777
95,206

9. Analysis of support costs

Church activities
Finance
Governance costs		 2024
£
1,876
1,281
3,157		 2023
£
1,598
1,155
2,753

9 of 16

Gloucester Vineyard Church Notes to the Financial Statements Continued

For the year ended 31 December 2024

10. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2024 2023
£ £
Depreciation of owned fixed assets 371 874
Accountancy fees 894 756
Trustees' remuneration 22,929 19,688
Trustees' pension contributions 313 175
Staff pension contributions 832 250
(Gain)/Loss on disposal of tangible fixed assets 824 -

11. Staff costs and emoluments

Total staff costs for the year ended 31 December 2024 were:

Salaries and wages
Pension costs
Employees
Senior pastors		 2024
£
43,745
1,145
44,890
2024
3
2
5		 2023
£
46,183
425
46,608
2023
3
2
5

12. Trustee remuneration and related party transactions

No trustees were remunerated for their role as a trustee.

During the year the Charity has paid D Smith, a trustee, £12,643 (2023 - £9,844) for their role as senior pastor.

During the year the Charity has paid E Smith, the spouse of a trustee, £10,286 (2023 - £9,844) for their role as senior pastor.

10 of 16

Gloucester Vineyard Church Notes to the Financial Statements Continued

For the year ended 31 December 2024

13. Comparative for the Statement of Financial Activities

Income and endowments from:
Donations and legacies
Charitable activities
Investments
Total
Expenditure on:
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
-
63,473
428
63,901
(65,041)
(65,041)
(1,140)
58,673
57,533		 Restricted
funds
£
9,112
30,734
112
39,958
(30,165)
(30,165)
9,793
18,958
28,751		 2023
£
9,112
94,207
540
103,859
(95,206)
(95,206)
8,653
77,631
86,284

14. Tangible fixed assets

Cost or valuation
At 01 January 2024
At 31 December 2024
Depreciation
At 01 January 2024
Charge for year
At 31 December 2024
Net book values
At 31 December 2024
At 31 December 2023
Debtors
Amounts due within one year:
Trade debtors
Prepayments and accrued income
Other debtors		 Plant and
Machinery
£
4,071
4,071
2,806
253
3,059
1,012
1,265		 Computer
Equipment
£
2,151
2,151
1,565
118
1,683
468
586
2024
£
2,403
-
378
2,781		 Total
£
6,222
6,222
4,371
371
4,742
1,480
1,851
2023
£
1,205
1,085
-
2,290

15. Debtors

11 of 16

Gloucester Vineyard Church Notes to the Financial Statements Continued

For the year ended 31 December 2024

16. Creditors: amounts falling due within one year

Accruals and deferred income
Movement in funds
Unrestricted Funds
General
General
Unrestricted Funds - Previous year
General
General		 Balance at
01/01/2024
£
57,536
57,536
Balance at
01/01/2023
£
58,673
58,673		 Incoming
resources
£
77,257
77,257
Incoming
resources
£
63,901
63,901		 Outgoing
resources
£
(70,268)
(70,268)
Outgoing
resources
£
(65,041)
(65,041)		 2024
£
1,169
1,169
Transfers
£
(758)
(758)
Transfers
£
-
-		 2023
£
994
994
Balance at
31/12/2024
£
63,767
63,767
Balance at
31/12/2023
£
57,533
57,533

17. 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
Growbaby
The Big Give		 Balance at
01/01/2024
£
23,158
4,200
1,393
28,751		 Incoming
resources
£
24,867
2,099
688
27,654		 Outgoing
resources
£
(18,452)
(7,057)
-
(25,509)		 Transfers
£
-
758
-
758		 Balance at
31/12/2024
£
29,573
-
2,081
31,654

12 of 16

Gloucester Vineyard Church Notes to the Financial Statements Continued For the year ended 31 December 2024

Restricted Funds - Previous year

Balance at Incoming Outgoing Transfers Balance at
01/01/2023 resources resources 31/12/2023
£ £ £ £ £
Christians Against 18,958 27,921 (23,721) - 23,158
Poverty
Growbaby - 9,128 (4,928) - 4,200
The Big Give - 2,909 (1,516) - 1,393
18,958 39,958 (30,165) - 28,751

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.

The Big Give

The Big Give fund is to faciliate charitable giving to World Vision and future projections with refugees and asylum seekers.

Growbaby

Growbaby is a National Lottery community funded project to collect, sort and distribute baby clothes and equipment for free to those in need in Gloucester.

18. Analysis of net assets between funds

Unrestricted funds
General
General
Restricted funds
Christians Against
Poverty
The Big Give		 Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
1,480
62,287
63,767
-
29,573
29,573
-
2,081
2,081
1,480
93,941
95,421

13 of 16

Gloucester Vineyard Church Notes to the Financial Statements Continued

For the year ended 31 December 2024

Previous year

Previous year
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 3,489 54,044 57,533
Restricted funds
Christians Against - 23,158 23,158
Poverty
Growbaby - 4,200 4,200
The Big Give - 1,393 1,393
3,489 82,795 86,284

14 of 16

Gloucester Vineyard Church Detailed Statement of Financial Activities

For the year ended 31 December 2024

INCOME AND ENDOWMENT
Donations and legacies
Grants receivable
Charitable activities
Giving in (Church activities)
Sundry income (Church activities)
Gift aid received (Church activities)
Income from charitable activities (CAP debt
centre)
Donations received (CAP debt centre)
Gift aid received (CAP debt centre)
Investments
Bank interest receivable
Total incoming resources
EXPENDITURE
Charitable activities
Staff costs - wages & salaries (Church activities)
Staff costs - pension contributions (Church
activities)
Trustee - wages & salaries (Church activities)
Trustee - pension contributions (Church
activities)
Depreciation - owned assets (Church activities)
Loss on disposal - tangible fixed assets (Church
activities)
Room rent (Church activities)
Insurance (Church activities)
Telephone (Church activities)
Catering and hospitality (Church activities)
Outreach and events (Church activities)
VCUKI tithe (Church activities)
Local giving (Church activities)
Subscriptions (Church activities)
CPD and training (Church activities)
Motor expenses (Church activities)
Sundry expenses (Church activities)
Sunday costs (Church activities)
Bank and processing fees (Church activities)
Staff costs - wages & salaries (CAP debt centre)
Staff costs - pension contributions (CAP debt
centre)
CAP centre costs (CAP debt centre)
CAP running costs (CAP debt centre)		 £
2024
2,000
2,000
65,452
-
11,997
16,100
8,269
272
102,090
821
821
104,911
(14,629)
(111)
(22,929)
(313)
(371)
(824)
(10,953)
(437)
(96)
(1,217)
(4,637)
(4,224)
(7,452)
(1,408)
(3,115)
(648)
-
-
(804)
(6,187)
(721)
(7,295)
(4,249)
(92,620)		 £
2023
9,112
9,112
53,855
18
12,525
17,400
10,141
268
94,207
540
540
103,859
(16,654)
(114)
(19,688)
(175)
(874)
-
(9,937)
(421)
(96)
(864)
(3,972)
(3,744)
(5,076)
(1,469)
(1,704)
(697)
(608)
(1,912)
(727)
(9,841)
(136)
(10,990)
(2,754)
(92,453)

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This page does not form part of the statutory financial statements

Gloucester Vineyard Church Detailed Statement of Financial Activities Continued

For the year ended 31 December 2024

SUPPORT COSTS Finance

SUPPORT COSTS
Finance
Finance (Church activities)
Governance costs
Independent Examination (Church activities)
Other office costs (Church activities)
Total resources expended
Net Income		 (1,876)
(1,876)
(894)
(387)
(1,281)
(95,777)
9,134		 (1,598)
(1,598)
(756)
(399)
(1,155)
(95,206)
8,653

16 of 16

This page does not form part of the statutory financial statements