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2021-08-31-accounts

REGISTERED CHARITY NUMBER: 1178547

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2021

for

EPSOM VINEYARD CHURCH

Stewardship 1 Lamb's Passage London EC1Y 8AB

EPSOM VINEYARD CHURCH

Contents of the Financial Statements for the Year Ended 31 August 2021

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13 to 14

EPSOM VINEYARD CHURCH

Report of the Trustees for the Year Ended 31 August 2021

The trustees present their report with the financial statements of the charity for the year ended 31 August 2021. 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 Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are to advance the Christian religion for the public benefit in accordance with the charity's statement of faith in such part of the United Kingdom and the world through:

The organisation and provision of Christian worship:

The provision such facilities and services as are appropriate for the church, to enable it to fulfil its mission to the members of the church, visitors to the church and the local community and the wider community: The provision of facilities for Christian training and service:

The support and provision of Christian evangelism and outreach:

The provision of assistance to the wider Christian church in its ministries

Page 1

EPSOM VINEYARD CHURCH

Report of the Trustees for the Year Ended 31 August 2021

OBJECTIVES AND ACTIVITIES

Significant activities

Charitable Activities during the year were affected by the COVID19 pandemic, with the charity ensuring that it followed government guidance and regulation at all times from March in 2020. Significant activities undertaken during the period were:

Communities of kindness

During the lock-down, virtual courses were run over video conferencing instead of events needing physical attendance. The charity ran two Christians Against Poverty (CAP) money management courses, open to all, to provide money management training, especially for those in debt. The church also ran a course on bringing up teenagers, providing education to parents on good practices.

Equipping and empowering

Leaders were encouraged to attend local and national training events online, which included the Vineyard National Leaders conference. The church also ran an 'Alpha' Christian basics course which was opened to the community with all church members encouraged to invite their friends and neighbours to attend.

Gatherings

During the year, the church moved entirely to online services which were broadcast over social media channels which were available to all. The restriction on physical attendance actually led to a growth in the number of people who connected with the church. This growth is reflected by the increase in the number of people donating funds to the church and a significant increase in revenue from the previous year.

During periods when outdoor activities were permitted, the format of the meetings allowed people to participate in the virtual church service from their cars at a local beauty spot and participate in socially distanced walks.

High quality video and audio equipment was purchased to provide an excellent production quality and up to 300 people connected to these services broadcast on 'Facebook' and 'Youtube'.In addition three small groups functioned at members houses / over video conferencing for worship, teaching, Bible study, prayer and support. These both had an 'intentional' requirement, following the teaching of Jesus to "make disciples". These served to strengthen the church community & were great opportunities to invite guests to.

A small team investigated the opportunities for physical meeting spaces in the area, and after careful consideration around access, suitability and cost, Blenheim School was selected as the location for physical meetings. The church intends to meet physically from September 2021 onwards subject to government restrictions.

We Love Epsom

The church undertook one decorating and a gardening project for members of the community who would have struggled to have done the work by themselves. These came from referrals from The Besom Project in Leatherhead, but have been undertaken in the Borough of Epsom & Ewell. The church community also supported the local foodbank in Epsom, and encouraged church members to contribute necessary produce to help support the growing need during the pandemic.

Connecting with other Local Churches

Members of Epsom Vineyard have met virtually with Churches Together in Epsom, and connected with other Christian Leaders across our Borough..

Public benefit

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.The charity acts for the public benefit by providing practical help via the CAP and marriage courses, via the Epsom foodbank and the Besom project to needy members of the community and in provision of spiritual services available to all.

Volunteers

Volunteers help at all the events hosted by the church and provide almost all the income. The church's attendees provide a variety of services in the community free of charge in addition to the specific functions within the church. These include giving English lessons to refugees through the Epsom Refugee Centre and helping at events hosted by Epsom & Ewell Age Concern.

Page 2

EPSOM VINEYARD CHURCH

Report of the Trustees

for the Year Ended 31 August 2021

FINANCIAL REVIEW

Financial position

The charity had income of £57,981 (2020 £43,692) and expenditure of £51,370 (2020 £38,109) in the year giving a surplus of £6,611 (2020 £5,583), all unrestricted funds.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted net current assets of no more than £100,000 or 50% of the charity's annual income (£28,990) and no less than £5,000 or 25% of its annual income (£14,495), or about 6 months' of unrestricted expenditure £25,685), so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted net current assets of £40,038. This is in excess of the stated maximum but is considered prudent at this early stage of the charity especially considering the pandemic emergency. The charity's surplus free reserves are to be used to expand the charity's activities.

Going concern

The trustees have considered going concern. The balance of reserves is considered sufficient to continue operation should the pandemic situation persist well into the next financial year.

FUTURE PLANS

In the Autumn term 2021 the church has been meeting in person at Blenheim School, Epsom.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution, and constitutes a charitable incorporated organisation, company number CE014228, a charity registered as a body corporate under part 11 of the Charities Act 2011.

Recruitment and appointment of new trustees

Responsibility for setting policy and for determining the parameters within which the charity should operate rests with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to a leadership team led by Duncan and Lorna Owen. New trustees are recruited and appointed by the existing trustees and receive relevant training.

Organisational structure

EVC was commissioned and 'planted out' by Sutton Vineyard on Sunday 3rd July 2018. EVC is an independent congregation.

Induction and training of new trustees

All new trustees read the document 'The role and responsibilities of trustees', have a chance to attend trustees meetings and are fully appraised of the requirements of being a trustee

Related parties

Remuneration was paid to two trustees which is permitted under the Constitution. All related parties left the trustees' meeting when this was discussed to ensure there was no conflict of interest.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. They have undertaken a review of the risks to the CIO and have taken steps to mitigate these

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1178547

Principal address

12 Buxton Close Epsom Surrey KT19 8BD

Page 3

EPSOM VINEYARD CHURCH

Report of the Trustees for the Year Ended 31 August 2021

Trustees

D J Owen Trustee Mrs L J Owen Trustee S G Skinner Chair of Trustees B L J Durrant Secretary Mrs M E Ryan FCCA Treasurer R Marshall (appointed 28.3.22)

Independent Examiner

Ajay Rajani Fellow of the Ass'n of Charity Independent Examiners Stewardship 1 Lamb's Passage London EC1Y 8AB

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

Approved by order of the board of trustees on 28 March 2022 and signed on its behalf by:

S G Skinner - Trustee

Page 4

Independent Examiner's Report to the Trustees of EPSOM VINEYARD CHURCH

I report to the charity trustees on my examination of the accounts of EPSOM VINEYARD CHURCH (the CIO) for the year ended 31 August 2021.

Responsibilities and basis of report

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

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

Independent examiner's statement

I have completed my examination. I confirm that no material 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 CIO as required by section 130 of the 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.

Ajay Rajani Fellow of the Ass'n of Charity Independent Examiners Stewardship 1 Lamb's Passage London EC1Y 8AB

4 April 2022

Page 5

EPSOM VINEYARD CHURCH

Statement of Financial Activities

for the Year Ended 31 August 2021

31.8.21 31.8.20
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 57,979 - 57,979 43,665
Investment income 2 2 - 2 27
Total 57,981 - 57,981 43,692
EXPENDITURE ON
Charitable activities
Communities of Kindness 127 - 127 553
Equipping & Empowering 567 - 567 863
Gatherings 5,492 - 5,492 6,072
Giving 4,732 - 4,732 4,515
Pastoral 16,411 - 16,411 8,367
We love Epsom 440 - 440 4,210
Support Costs 20,707 - 20,707 13,529
Kids & Youth 2,894 - 2,894 -
Total 51,370 - 51,370 38,109
NET INCOME 6,611 - 6,611 5,583
RECONCILIATION OF FUNDS
Total funds brought forward 36,883 - 36,883 31,300
TOTAL FUNDS CARRIED FORWARD 43,494 - 43,494 36,883

The notes form part of these financial statements

Page 6

EPSOM VINEYARD CHURCH

Balance Sheet

31 August 2021

31.8.21 31.8.20
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 7 3,456 - 3,456 3,148
CURRENT ASSETS
Debtors 8 5,128 - 5,128 1,837
Cash at bank 36,162 - 36,162 34,022
41,290 - 41,290 35,859
CREDITORS
Amounts falling due within one year 9 (1,252) - (1,252) (2,124)
NET CURRENT ASSETS 40,038 - 40,038 33,735
TOTAL ASSETS LESS CURRENT
LIABILITIES 43,494 - 43,494 36,883
NET ASSETS 43,494 - 43,494 36,883
FUNDS 10
Unrestricted funds 43,494 36,883
TOTAL FUNDS 43,494 36,883

The financial statements were approved by the Board of Trustees and authorised for issue on 28 March 2022 and were signed on its behalf by:

S G Skinner - Trustee

The notes form part of these financial statements

Page 7

EPSOM VINEYARD CHURCH

Notes to the Financial Statements for the Year Ended 31 August 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared 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' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 'Recoverable gift aid is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure includes value added tax and is accounted for on an accruals basis. Expenditure incurred directly on activities is grouped by activity; expenditure that cannot be allocated to any one activity is grouped under the heading 'Support Costs'.

No grants were offered subject to conditions which had not been met at the year-end date.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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.

Pension costs and other post-retirement benefits

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.

Donated goods

Facilities, services and goods donated for the charity's own use are recognised as income when receivable at their value to the charity. When donated facilities, services and goods are consumed, an expense in respect of those items is included in the Statement of Financial Activities. The charity relies on volunteers to carry out many of its activities however, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £250 and the item is expected to benefit the charity over more than one accounting period. Depreciation has been applied at the following rates:

Production equipment 25% on cost
Computer equipment 33% on cost

continued...

Page 8

EPSOM VINEYARD CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

2. INVESTMENT INCOME

INVESTMENT INCOME
31.8.21 31.8.20
£ £
Deposit account interest 2 27

3. GRANTS PAYABLE

During the year the charity paid grants totalling £3,885 (2020 £3,181) to Vineyard Churches UK. Of this nil £1,000 (2020 £1,000) was contributed towards NLC and £2,885 (2020 £2,181) was donated towards supporting the Vineyard church movement in the UK and internationally, being 5% of income. £nil (2020 £1,000) was paid to Epsom & Ewell Foodbank and £847 (2020 £334) to various individuals for gift vouchers and uniforms.

4. TRUSTEES' REMUNERATION AND BENEFITS

TRUSTEES' REMUNERATION AND BENEFITS
31.8.21 31.8.20
£ £
Trustees' salaries 30,100 15,400
Trustees' pension contributions to money purchase schemes 2,408 1,232
32,508 16,632

Duncan and Lorna Owen received the above employment benefits for serving as the church's senior pastors, not for serving as a trustee; this payment is permitted by the charity's governing document.

Trustees' expenses

Expenses of £7 (2020 £4) were reimbursed to a trustee in the year.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

6.

Church leaders
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
43,665
Investment income
27
Total
43,692
EXPENDITURE ON
Charitable activities
Communities of Kindness
553
Equipping & Empowering
863
Gatherings
6,072
Giving
4,515
Pastoral
8,367
We love Epsom
4,210
31.8.21

2
Restricted
funds
£
-
-
-
-
-
-
-
-
-
31.8.20
2
Total
funds
£
43,665
27
43,692
553
863
6,072
4,515
8,367
4,210
31.8.20
2
Total
funds
£
43,665
27
43,692
553
863
6,072
4,515
8,367
4,210
43,692
553
863
6,072
4,515
8,367
4,210

continued...

Page 9

EPSOM VINEYARD CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted Restricted Total
fund funds funds
£ £ £
Support Costs 13,529 - 13,529
Total 38,109 - 38,109
NET INCOME 5,583 - 5,583
RECONCILIATION OF FUNDS
Total funds brought forward 31,300 - 31,300
TOTAL FUNDS CARRIED FORWARD 36,883 - 36,883
7. TANGIBLE FIXED ASSETS
Production Computer
equipment equipment Totals
£ £ £
COST
At 1 September 2020 3,568 653 4,221
Additions 282 1,409 1,691
At 31 August 2021 3,850 2,062 5,912
DEPRECIATION
At 1 September 2020 892 181 1,073
Charge for year 933 450 1,383
At 31 August 2021 1,825 631 2,456
NET BOOK VALUE
At 31 August 2021 2,025 1,431 3,456
At 31 August 2020 2,676 472 3,148
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.21 31.8.20
£ £
Tax 5,128 1,837

continued...

Page 10

EPSOM VINEYARD CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.21 31.8.20
£ £
Other creditors 1,252 2,124
10. MOVEMENT IN FUNDS
Net
movement At
At 1.9.20 in funds 31.8.21
£ £ £
Unrestricted funds
General fund
36,883
6,611 43,494
TOTAL FUNDS
36,883
6,611 43,494
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
57,981
(51,370) 6,611
TOTAL FUNDS
57,981
(51,370) 6,611
Comparatives for movement in funds
Net
movement At
At 1.9.19 in funds 31.8.20
£ £ £
Unrestricted funds
General fund
31,300
5,583 36,883
TOTAL FUNDS
31,300
5,583 36,883
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
43,692
(38,109) 5,583
TOTAL FUNDS
43,692
(38,109) 5,583

continued...

Page 11

EPSOM VINEYARD CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.9.19 in funds 31.8.21
£ £ £
Unrestricted funds
General fund 31,300 12,194 43,494
TOTAL FUNDS 31,300 12,194 43,494

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 101,673 (89,479) 12,194
TOTAL FUNDS 101,673 (89,479) 12,194

11. RELATED PARTY DISCLOSURES

Except for the reimbursement of expenses incurred when acting as agent for the charity, or incurred when undertaking employment duties, no expenses were paid to or for the trustees.

During the year the charity received donations totalling £18,750 (2020 £20,650) from related parties. There were no conditions attached to these.

During this year the charity was charged £5013 (2020: £5,400) by Effectevent, a company controlled by Duncan & Lorna Owen, for the purchase or hire of equipment. At the year-end the charity owed Effectevent £nil (2020: £1,296).

12. POST BALANCE SHEET EVENTS

The ongoing impact of COVID has been discussed by the trustees at every meeting. With the commencement of face to face Sunday meetings at Blenheim School in September 2021, the trustees initiated the generation of appropriate risk assessments to ensure that risks including safeguarding issues around the provision of activities for children were considered. At all times government guidance and regulations have been followed to ensure the safety of a number of more elderly members of the congregation.

The arrangement for hire of Blenheim School facilities is on an ad-hoc basis at a favourable charity rate and no long term agreement has been entered into so there is no unusual financial liability or lease agreement to be disclosed. With the increase in church membership over the period and consequent income increase, the trustees have maintained the hours of employment of the pastors at 4 days a week to cover their increased workload; the financial impact of which the trustees judge do not impose risk to the charity's financial stability for the foreseeable future.'

Page 12

EPSOM VINEYARD CHURCH

Detailed Statement of Financial Activities
for the Year Ended 31 August 2021
31.8.21 31.8.20
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 48,027 35,335
Gift aid 9,952 8,330
57,979 43,665
Investment income
Deposit account interest 2 27
Total incoming resources 57,981 43,692
EXPENDITURE
Charitable activities
Trustees' salaries 15,050 7,700
Trustees' pension contributions 1,204 616
Rent & room hire - 1,120
Sundries 318 322
Gatherings 127 545
Discipleship 9 57
Leadership Development Conferences 240 504
Leadership Development Meetings & training 225 293
Leadership Development Books & Resources 93 9
Refreshments 146 51
Newcomers 72 4
Pastoral Care 56 47
Besom Projects 125 -
Courses 99 4,097
Worship - 63
Welcome - 15
Livestream 5,244 4,622
Hospitality 29 -
Kids 222 -
Youth 2,672 -
Grants to institutions 3,885 4,181
Grants to individuals 847 334
30,663 24,580
Support costs
Management
Trustees' salaries 15,050 7,700
Trustees' pension contributions 1,204 616
Office expenses - 36
Insurance 241 224
Telephone 43 29
Advertising & marketing 326 338
Carried forward 16,864 8,943

This page does not form part of the statutory financial statements

Page 13

EPSOM VINEYARD CHURCH

Detailed Statement of Financial Activities for the Year Ended 31 August 2021

Detailed Statement of Financial Activities
for the Year Ended 31 August 2021
31.8.21 31.8.20
£ £
Management
Brought forward 16,864 8,943
Sundries - 140
Licences 96 249
Professional Fees 604 525
Safeguarding 193 26
Technical Purchases - 355
Travel - 29
Subscriptions 129 -
Depn of production equipment 933 892
18,819 11,159
Finance
Bank charges 40 -
Information technology
IT Software & Consumables 647 1,016
IT equipment - 509
Computer equipment 450 181
1,097 1,706
Governance costs
Independent Examiners fee 744 660
Trustees expenses 7 4
751 664
Total resources expended 51,370 38,109
Net income 6,611 5,583

This page does not form part of the statutory financial statements

Page 14