ChaTity re8istratiOtL number. I I76T20 The Vine Christian Fellowship An1 Report and Financial Ststanents for the Year End1 31 Mar¢lJ 2023
The Vine Chri5ti*n Fellowship Contents Refcrcncc and Athinistrative Detsi TnLSte&s' Rep)rt 2to4 Statern¢Dt of Trst¢¢$' ResponbIlItieS Indepertdeni F.xamin&s Rewrt Sthtement of Financial Activities B8lat)ce She Notes to the FInala1 Stalements 9tolO
The Vine Christian Fellowship Reference aDd Admlnbtrative Details Trwte Mts Sue Win Mr David G8wI¥ Mr Timothy Buttl¢r 27 Bascott Road Wallisdo PrlDdp*l Office Dorset BHII 8RJ Charlty Reglstratlon Nunther 1176720 IDdependeTrt E1•ner M8rtin Arthur FMAAT, FFK FIPA. FFfA, MIH. AC Accountancy.eoop L Unit 2A, The Cowtyard CTrft Centsr Huntick Road LYett Minster BH166BA Page I
The Vlne Christian Fellowship Trnstees, Report The tn1¢¢5 present th¢ annua] togethcr wtth the financial siatwn¢nts of the chariry for the yw cndcd 31 March 2025. Objtctlves and cthitie5 Objects Th¢ obj¢cts of the CIO are any charitable pSeS either at FK)me or Overse for the benefii of the public in particular the advancement of the christi Religion Aeiivilies.. The principlc objcctiVC5 of th¢ tnJ$L ¢onlinuc to thr advanltment of the Christiati faith and the relief of povcrty. The artivit1¢5 Olltlined below were carriL¥J out itl Putsuit of thLe ObltIves. The tnt¢eS have paid due reg&d to guidance issued by the Charity c(rfMnii0n in deciding what activities the ¢l)An'iy should undertakc. The Church Continu its of Sunday r•)rning s¢rviw which appeal to people of a]1 ages, with under<ighteens typically representing 25% of the congrewion. Teachin8 from Sunday services v&8 available Online for th05¢ unable to join in person. or those outside the church's known community. Other more iThfornlll meelyng5 Wcte held throughout the week, usin8 Poole Christian F¢llowship's building in central Poole and other v¢nu¢4 includin8 rnembers, homes. A varied programmc of teachin8. cvents and activitiL% for under-18s was organiscd by the church's Children, Youth ond Families. Workcr. Grou% w¢[¢ nm on Sunday mornings and ai other times of the week. attended by thosc from within th¢ chur¢h frorn the wi&T comTllUrriry. There were opmnitie5 for the secondary age childr¢n to attcnd with some having thc or1rtUnIty tts d¢v¢lop leadership skills by nmning scssions or activities. Where there were fllLan¢i31 Collstraints. th¢ church wa¥ abl¢ to support with thi& thanks to a ful set up to a55iSt with $elriC fiDallckal needs. Thc fimd is accessiblc, by r¢ferral, to those fro the a4 wid¢r &)mrnunity. 8tsd severnl grants wcrc awarded in the course of thc year. Thc churcb conlinued io be active in taking tbe Chrbsiian message and dhos beyond the Chu cottllnunity through encouraging its ¢0 engage with the local cott1ttwty. Dwing AugusL the church met on Sundays in a local paTL in order to gtve vohurtW5 a rB5t and to have the opportunity to invite people who might feel nu)re comfortable in an (ppen s¢ttin8. Other.OTganiseAJ 1?] and leisurE activitie& th were Txrtieularty accessible to ail, included walks. coffee rniw, breakfast events a cuny evenith8.-bring and share- lunches and a board garnes day. The Kintsugi Hope rnenlal health SUEVOrt group was again attrTtded by p¢ople from the ¢hurch and from the wider community. Participants in prcvious COUTses wut also invited to monthly sessions to continuc the muwal support. Page 2
The Vine Christian FelloTvship Trustees, Report Two new nK>nthty initiaiives were F)th tsking pia¢e in th¢ building in the heart of ¢OTllTnunity, with the aim oforf¢ring s(xial and pra¢ti¢ai supwjrt to those who often find themselves tsolated. -Conncction8" is a coffee mornin8 for anyone over fifty, with an activity, iufornjation or prddical help focu5 cach month. Th SFND group aiffl5 to be a safc placc for kn parenting ¢bildrcn wth addiiional D¢eds to cotDe for emthional and practical swpport. Both groups are opeu t(Tr all. We continued io operaie an outreach in our hub in the heart of TurliD M(x>r. rcacbRtig out to the LY)munity with a space to cotne and fij support atld to xKialise. A Carol Serviee w&s held in t)enber with OD invitmg people outside the memberthip of the chureh and being aeSsible to as many people as possible. We also. for the fiT5t tim< offered Carols by Candlelight at the church building, wth more than 20% of the collgregation joining us frorn nearby homes or by invilon. Wreath-making and a Family Fun event were a]50 well-atten(kd by our local community. As a church community we provided items and packed Christhw ham to be distributcd by other charities to some of the most deprived in our lo¢al cornmunity. Eastcr 15 a kcy opp)rtUTJty for thc church kn Tracb into thc uimmuntty with the Chri#ian m&8s8ge and Sllprt for tknsc on nccd. Unusually, neither knter 2024 nor 2025 fell withtn this finan¢i81 y¢ar. Support of Mi&sio The church continued to sUp)rt a nutnber of local and intrrnational Christian en&avouT5 both financially and irl pray¢r, includiDg all orwaniliOll in Uwda providing ethi(xtiou Sup[ to Sne of the most nccdy in thc locality. IO°h of g¢n¢ral in¢onK is allocat¢d to suptK>rt mi&%ioD5. bli¢ &enefii Th¢ tru¥t¢es ¢onfirn] that th¢y have complicd with the rrquitrmcDts of srftion 17 of the Chariiics Act 2011 to havb due TEgard to the public bellefit guidance publishcd by the Charity cornm0 for England and Wal¢8. Financial revkw The income of the charity. aTisiDg maithly fmm voluntary 8iViD8 by the dhutrh m¢M1K anUntsd ty £62,508 (2024.. £69,307}. Th¢ ¢harity madc a surplus in the peri(MJ of £3,828 12024.. £7.198}. At thc [1¢MI ¢nd, unrestrictcd rEv¢S (kncluding dG8iwied fijnds) toialled £50.688 alld restri¢4J reserv totallcd £4,079. Policyon Free reserves18eneral reserves eXcIlIng nOnts illY¢sted in as5¢ts for the church's use) 8re ayailable to meet the costs of nonnal rut]ninE and exwdnsion of the churth and ro ensure the church cat) meet the cDsts of nonnal running and expansion of the church aml to eThsur¢ the church can rneet the cornmittnents that have been enter)J into. Our poliey is to keep 3 months, expeitses &$ A Teserve.cunrnty £5.IMM) per nth, so our aim is £15,( reserves. Strncture. governAtsee and m*na2ement Nt#Mre oJgovernin8 Th¢ CIO is ¢ontlIe4 by its gov¢min8 ¢knunTh( a CJO (Charilabl¢ Itl Organisation) - Foundaiion deed dated 18th January 2018 Page 3
The Vine Christian Fellowship Trnstee8' Report (l) Apart froffj the fus1 charity trustec& every tru5tr¢ mwt bc appoltid for a ¢eTm of four y¢ws by a resolution p&%sed al a propcrly convened meeting of the charity trustces. 121 In 5electin8 individuais for appointment a5 ch2rity tnL8tees, the charity (nets h&ve regard to the skills, )wledge and experience needed for the effective adminisiration of thc CIO. The charity tsusttts wll make available to each new Chuity on or bcfore his orher fllBt p]ntMentr. (a) a copy of thc current vcrsion of thi5 COD5tituti4)n' and {b) a copy of the CIO'S latest Trnstets. Amiuai Rwrtalld slatenl Ofa¢unts. Any nece&w training will be provide The CThurch is governed a1 regulated by its Tnte¢S and the Eldership te Two of the rurtcllt Trustxs arr also on thc Eldership Ovcr this financial peri, the church Continu to med jointly with Poolc Christian Fellowship. Th¢ two churches began rnting together in January 2024, with the aim of cxploring a formal merger. The elders of the nvo Churches also mct jointly. The two trute ixArds mct togcthcr collaborntiv¢ly whalc tnaintainin8 Scvdfdte records and vottn8 independently on all decision& During this process, members of both churches were kept fully.inred of the re&sons f(w consideTiDg IL and wtre It}lld¢d ID the d¢ri$l0makin8 proce&s, with opp)rtulliti¢5 giv¢n to 8ive fecdback A risk assessment vns undeTthken to Consider any additional risks {finan¢ia]. governaTJce and compliance. perational or external) to the ctwity tbTDuglL merging with Poole Chlistiall FellDW5hÈp. and. where TKces5ary mitifdlion$ w¢re put iti pla¢¢. By April 2024, the tru5txs and el(kts of Vinc Church Poole. bavin8 satisficd thee1v that both their charitsble kwrpose5 and vision for their ouhV01ng were aligned with thos¢ of P¢)ole Christian Fellowship. a recommendatiort Wds Put to the church n)cmbers that the two churches should merge. lftdividual consultations with all memFrs endorsed this recommeTwJation and. in May 2024, the decision w&s taken to merge. aTKI for the iwo churches togeth¢r io be known as H8rbour Chw¢h Poole. {Pool¢ Christian F¢llowship. Chariry no. 1176975. effected its name ¢honge to Harbour Church Poole in June 2025. Vine Chwch Poole will r¢main as a Registered Chan'ty until the rnerger is by the Clthrity ComTnissioJ4 wheuEMm it will be dissolv alld merge into Harbour Church Pthle.) For the resi of the financial year. 811 Chu artKvi¢ies Carri joinuy, pu15uani to dls1OnS having firsi been agreed separaicly by t] trumees of VI Church Pool¢. The a[Ual report Wds approved by the tn of the clwity On.. l!z/25 . and 5igtrd on its behalf by.. vid Gawler Trustee Page 4
The Vine Christian Fellowship Statement of Trustees, Responsibllltles The iNstres are resw)nsible for preparing the tru5tees' reprt and tl* fitsanci thtements in accordance wth the Unit¢d Kingdom A¢¢out)ting Swldards (UniEoI Kingdom fvrajly Ac¢¢pt¢d Aowlg Practlce) and appli¢abl¢ law and r¢gulations. The law opplicable charities requires the tr$tI prep&e fittart1 stateffients for each financial year which giv¢ Y4 truc and fair view of the Sta of affairs of the cbarity atml of the incoming resou and application of resourcc5 ofthe charity for that perio& In preparing these fLnanci21 statementy the tnLStCCS 8rc rcquircd to.. select suitable accounting Njlieiu and then aM)ly them colStentI. observe the methcds a4 PTitKip1¢5 in Charities SORP. make jud8cmcnts and estimate8 that are Te&sonablc and prlen¢ state whether applicable acwun(ÈDg statKlatth bave IKen lollowe(L subject to any TI#l departujts dÈsclosed and explain1 in the finatt¢ial $iat¢m¢nts" and prepare thc fattal statements on the going conwa b&8is unle&8 it 18 in4yropri8te to presumc that the charity will continue in business. The tmstees are respon5Lble for keeping pmper accountin8 recor&% that disclose with reasonable accuracy at any tinje the financial w)sttion of the charity and enablc thL7n to ¢xJsurc that the financial ststemcnts COTnply with th¢ Chwities Act 2011. thc applicabl¢ chan.ti (Ac£ounts and Retrf)rts} Regulati¢)n4 and the provisions of the CODSDWfion. The trustees are a]so rEsponyible for saftgswding the ass¢ts of th¢ ¢lJarity ond hence for takin8 JYasonabl¢ steps for thc prevention aTHI detection of fraud and other irwlarits¢S. ApprOd by trustees of the chtiTity ott... . .... .... .. avid Gawler Trustee
The Vine Chrfstion Fellowship Independent Examiner'5 Report to the trnstees of The Vine Christian Fellowship I rcport to the drity ts]e¢S OD my ¢xamination of the accounts of the chariry for the year ended 31 March 2025 whith are setou( on pages 7 10 16. Respective responslbilltles of irnsttes *od eT•Jwi¢r As the charity's tnjstccs of The ViDe Cbristi#n Fellowslhip you ate rognSIble for th¢ pr¢pardti¢)D of the account8 in ac¢ordan¢¢ with the requirements of the Charities Act 2011 {'the A¢t'l. I report in respe¢l of my ex•mination of the The Vine Christian Fellov6hip's accounts Carri out under section 145 of the 2011 Act and in ¢4rryirtg out my examination I have followed all the applicable Directions given by the Ch8Tity Conllriwion under section 145(5Xb) of the AIX lThl¢pendent eiarniD¢r'J statement havc complctcd my cxamination. I confimi that no nulcrial matt¢rs hav¢ to rny attention ID collnectiOD with the exatnination giving cause to bcli¢v¢ that ill any m8tcri81 tt$t.. l. ficcouniin8 records were kept in reSpt of Th¢ Vine christi F10bIP 08 r¢quircd by ae¢tion 130 of thc Act- or 2. th¢ accounts do Dot %cord with those record4" or 3. the accounts ¢k) not comply with the accounting r¢quirem¢nts c¢)ncerning the foTrn aTMI content of accounts set out in the Charities (Accounts and Reports) Regulations 21x18 oth¢r than any requirement that the accounts give a 'twe and fair Vie which is not a rnatkn ei)nsidered as part of an independent examination. I have no conccms and have come acro&s otbtr mattas iti ¢om)ection with th¢ ex8min8tion to which 8ttcntion 5knuld be drawn tn this report in 4)rder to enable a proper unde15ta]iDg of the 8CCOUnts to be ffached MartiT2 Ajthur Independent exalnin Accountancy.coop Ltd Unil 2& The Courtyard Crdft Centre Huntick Road Lytchett Minstet Dor5Et BH166BA Datc.. J-JA4..-2 P88e 6
The Ville Christian Fellowship Statement of Flnauclal Attivities for the Year Ended 31 March 2025 Totsl 2025 Tot81 2024 UDrestrlrted R£stri¢t¢d Note Incon and E#dowttnts from: DonatiOll5 and legacfftes Other trading activiti Investsnent in¢om¢ 57,166 1,732 438 3.148 60J14 1.732 462 68.640 377 290 24 Totsl Incom¢ 59,336 3.172 62,508 69.307 XpendIre on". Charitable activities {54.8951 3.785 58.680 162.115) Total Expendit 154.895) 3.785 (58.680 62.115 Net movement in 4,441 (613) 3,828 7.192 Reconciliatio of funds Totat fid8 briM]gbt forward 46247 4.692 43.748 Totsl carri1 fo 13 50.688 4.079 54,767 50,940 All of the clMity& activities 0]ve from ¢ontiDUtn8 Ot¢rdtions duTing the ab two prriods. Thc funds breakdown for 2024 is $lw in rK)te 13. Th¢ notrs on pa 9 to 16 foThn ajj Integr part of thes¢ fijjancial statemts. Page 7
The VIDe Cbrl8tlax Fellowshlp (Registration nwnber.. 1176720) Balance Sheet as At 31 March 2025 2025 2024 N•ts C•rrent ets Debtor Cash atbank and in hand io 10.746 46,092 11.988 56,838 54509 Credltor¥: knou•ts due vlthln owe year 12 2,071 3,569 Net assets 54,767 50.94(h FuDd8 of the ch•rity: Re•trArted (mcoD fuDds Restricted fijnth 13 4.692 Unr¢strlct•d iD<ome fMnd• Unre8tn¢trd fund8 50.688 Totsl lunds 13 The fjn8ncial StateMu pagag 7 to E6 wett 4wrov¢d by the twtee8, and authori$ for i88ue on Iili.z1... and:, ned on thekr behalf by. The Mtes on Pas 9 10 16 forni an inl¢gral partof these fill111 stat¢ments. Pa8e 8
The Vine Christlan Fellowship Notes to the Finan¢ial Statements for the Yevdr Ended 31 March 2025 l Accountang pollcles SttemeDt of¢ompllnct The fincial stst¢m¢nts have b¥ll prwd e0rdance with AC11 and by Charities: Statemetti of Recommended Pracii¢¢ applicable to clwitie5 preparing their acwvuts in accordance with the Financial Reporting Standard appli¢abl¢ in the UK 8nd Ryblic of IrEiaFMI IFRS 102) (cffcctive l January 2015} - (Charities SOBP IFRS 102)). the Firjanciai Retthin8 Standard applicable in the UK and Rcpublie of Ireland (FRS 102) and the ChaTitics Act 2011. Basls ofprepAratlo Th¢ Vinc Christian Fellowship meets the defmiuon of a public benefit entity under FRS 102. Assets and liabil2ties &re initially re)Ised ai historical cost or Iwsadion valuc unless otherwise stated in tk r¢levAnt accounting policy Jiotcs. EK¢mptlon from prep#rln% a tash flow s¢•ttment Thc chaTity optcd to early adopt Bulletin I publish¢d ¢)n 2 Fcbn]ary 2016 8tsd have tb¢r¢fO not included a flow 8tatcmcnt in thesc fhnancial statements. G(plng ¢oncern Thc trustccs consider that there are no rnater1 uncertainties about the charity's ability to continue as a going Tax8tlon The chlty is considered to pa the tests s¢t out in Paragtaph I kbaule 6 of tbe Finance Act 2010 and therefore it meets tbe defmition of a clwitable comp3Dy for UK corporation t&x puryM)ses. A¢¢ordingly, the Lharity ts potentially exempt from taxation in rwect of ioc4)me or eapital gains received within Categorics covered by Chaptcr 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeabl¢ Gains Ad 192, to the ext¢nt that such income orgaiL% are appli ¢K¢lvsiv¢ly to ¢haritsble Depreclatlom gnKJrtiJatio Depreciation i5 provided on tangible fixed assets so &s to wrile off the c05t or valuatiort. less any estimated residu81 value, over their expected usefijl economic life as follows- Asset tl8s$ Computer equipment Depreciatlon method and rts 3 yeaTS straight line Trade debtors Trade debtors arc amounts due from cllstorn foT mttclwodise sold or services [ormed in the ordinary c<)urse of busine&s. Trdde debtOTS aTe reco8ntsed inilially at the t¢110 wi¢¢. Th¢y ar¢ $ubseqLiently measured at arnorti5ed Cost sing the effective interest method, less w>vision foT impairnient A provision for the impaimJ¢nt of tyade debtors is esthblished when there is objective evidcncc that the chan.ty will noi be able to collect all arnounts dll¢ accordin8 to the ori8Ynal tcrms of the r7vabl. Pag£ 9
The Vlne Chrlstfian Fellowship Notes to tbe Finaneial Ststements for the Year Ended 31 March 2025 Cash and ¢qulvalents Cash and &q5h equiwaients comprise casb on band call dqM)Sl and other sbort-tertn hIlY liquid inv¢stnKnts that ate r¢adily converttble lo a known amount of cash and arE SUbjl lo an in51gi]tficant risk of challBe in value. Fund Strtre Unrestrictcd illcome are 8eDerdl (unds that aTe avai]ablc for ¢ at the tntCes,S discretion in filrtherance of the objectives of the charity. Designated fid8 aT¢ unr¢strictyJ sd asid¢ for swific pwpos¢s at the discreiioD of the Mlee Restricicd income ndS are those donated for use in a particlllar area or for spccifjc pwses. the we of which is restricted to that ar¢8 orpurpxc. Pensions other pojt retirement obligatiDnJ The charity operates a defirjed contFibuiion pe10 5chemc which is a peti5ion plan undcr which fixed contributions are paid into a pension fund and the clwity has rK) le8al or constrnctivc obligation to pay rther contribuliolls ¢ven if the fiumi does Th)t hold sufficient &8sets to pay ail cmploycts the benefits relating 10 employee setviee in the current and prior 1j5. ContributioDs to def]ned contiibuiion p]8w are recogThised in the Ststemeni of Financial Aciivities when they ar du¢. If ¢olltiibution paymenrs exreed the Colltributioll due for service. the excth is reco8nised &8 a prepaymenL 2 ID¢oD)e from don¥ion5 nd leg4eles Unrestrie¢ed futsd$ Iksigu•ted GeTrenl Restrieted funds Total funds Donation5 and Icgxi&s,' Donations from indivith Gift aid reclaimed 720 180 46,697 9,569 47,417 10.272 523 R¢gular ¥iving and capithl doDations 2,625 2,625 T•tal for 21125 9(Ml 56.266 3,148 60,314 T•t*l for 2024 4.992 68.640 Pa8¢ TO
The Wine Chrislian Fellowship Notes to the Financial St*tements for the Year Ended 31 March 2025 3 IDcorne from other tr•dlNg aellvltles ilnr¢strl¢t¢d f¥nds General E,v¢nls ioMf,. Other ¢Ycnts income Property renial income 1.488 244 1,488 244 Totsl for 2025 1.732 1,732 Total for 2024 377 377 4 Investmtnt income UDrestrlcted funds DulED4ted GeDeral Restrleted fuDds T%1 funds Interest receiv8ble atyj simil income. lThtere5t receivable on bank deposits 438 24 462 Total for 21125 438 24 462 Total for 2024 239 17 290 5 AMY518 of 8UPPlIrt Costs Charitable artivities expeftdltrt Totsl 2025 Total 2024 Staffing Venue costs Commuoications Fixed costs Vision costs Training & dev¢lopment Ministy costs Sri Lallka Sponsh1p D¢preciation 36,316 7.926 624 1.587 4,IS5 508 1.785 36.316 7.926 624 lJ87 4.155 508 3,869 3.695 35,032 9.195 954 1,843 1,314 921 7.995 4,452 406 3.695 58,680 62.112 Page 11
Tre Vlne Chrfistian Fellowshlp Iyotes to the Financial Statements for the Ye4r Ended 31 Mareh 2025 6 Net incoDdttgloulgOjllg resour¢ Net incornin8 resourees for ihe year in¢lud¢'. 2025 2024 Depreeiation of fixed assets 406 7 Tru$tees remuneration and e$¢8 Durin¥ the year the clwity made the followillg transactions with St¢es.. Mr Timothy Hyttl¢r Mr Timothy Buttler rcccived reJnun¢rauon of £26J53 {2024: £24,849) and £494 (2024.. £1.123) of expettses were reimbursryj io Mr Timothy Buttier during tbe year. Expenses paid were rv-imbuTs¢rnents of payments mad¢ on behalf of thc churcK all for rharitrbl¢ pu•$¢9. It Wd5 agrEed. in a trustee ttIng on 9th Sq>tembtr 2021, who) h¢ w&8 apwintcd. thtt it would be vcry beneficial to the church to appoint Tim as a tnjstee. for operatiollal put[x). temuneration Iw not in any way incrc&sed due to his app)intment &s 1ry5t¢¢. No trustr&q have received any other benefit5 the charity dun"Dg the year. 8 Stsff costs The 28sregate payroll costs were &s follovts: 21125 2024 Staff cost5 during the year were: Wages and salaries Pension costs 36J16 35,009 23 36.316 35,032 The mortthly average number of PLThins (including senior manwent tram) employed by the chjrity during the year expressed as titne equivalents was 8s follows: 2•25 No 2024 Avernge number of employ¢cs No employee re¢eiv¢d emoiumLYts of ft1¢ tlwi £60,(W duting th¢ ye4r 9 Taxatlon The chariiy is a regist¢[1 tharity and is tberefore ¢x¢mpt from ta10 Page 12
Tbe Vine Christian Fellowship Notes ts the Financlal Statements for tbe Year Ended 31 March 2025 10 DelAors 2025 21124 Prepayments Other d¢btors 475 10271 614 10.746 11,988 11 Cath and equivalents 21125 2024 C&8h at bank 46,092 12 Credltors: f•lllng wlthin ome yur 2•25 Other taxation and social security Other creditors Acctuals 874 283 914 836 491 2,242 2.071 3,569 Pa8e 13
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