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2024-03-31-accounts

Leicester Vineyard Church

Report and Accounts Year ended 31 March 2024

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

LEICESTER VINEYARD CHURCH

LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 MARCH 2024

ADDRESS FOR CORRESPONDENCE 29 Park Crescent Oadby Leicester LE2 5YJ GOVERNING DOCUMENT CIO Constitution dated 28 November 2018 CHARITY REGISTRATION NUMBER 1180879 TRUSTEES RESPONSIBLE FOR Thomas Bird MANAGING THE CHARITY Oliver Bennett Robert Radford Peter Sturrock Ingrid Jones BANKERS Barclays Bank UK PLC INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal and Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-8 Notes to the Accounts

Page 1

LEICESTER VINEYARD CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2024

The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 March 2024.

Objects of the charity

The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are to advance the Christian faith in the UK and elsewhere and associated compassion related activities in the service of others.

Review of the charity's main activities and achievements

To further the above objects and vision, the charity's main activities and achievements were as follows:

We have had weekly Sunday Church services, with groups for kids and youth as well as special services such as Easter and Christmas along with Newcomer’s meals to welcome those visiting/exploring Church. Our focus in this period has been discipleship, teaching on Parables, the Kingdom, Blessed to be a Blessing and Empowered with the gifts of the Spirit.

We have also been meeting weekly in small groups, early morning prayer groups and monthly as a women’s breakfast and prayer group, and we baptised 3 of our young people.

Church events include, for the men; curry nights, for the women; craft nights and a ladies night out linked to ‘Compassion’ the charity. Activities bringing the whole church family together include; family walks, picnic, Sports Day and Brunch Sundays. The youth also joined with another local Vineyard to attend Dreaming the Impossible (DTI) youth festival, where several of our congregation volunteered on team to help make the festival happen.

We seek to be a positive influence and blessing to Leicester and through links with our compassion ministry, Growbaby, we have collected donations to create Christmas and Mother’s day hampers as well as continuing to deliver weekly appointments giving free good quality second-hand baby clothes and equipment to families in need. We lease a space at Talbot Lane in the centre of Leicester to facilitate this venture and in this period Growbaby had its 1[st] birthday having fulfilled 111 appointments serving 438 women and children.

We have also been out in the local area giving away chocolates and invites to our Easter and Christmas services.

In this period, we have also financially supported further afield and give to a medical facility in Kisiizi, Uganda where we have a family from Church as missionaries there. This family shared their experiences and encouraged the congregation at our Mission Service when they returned over the summer.

Page 2

Unity with the other churches in the city is important to us. One of our pastors joins with other church leaders in the city to pray and we also participate in the Praying for Leicestershire events, encouraging churches to come together and pray for the county.

During this period April 2023 – March 2024, our finances have remained healthy and there has been no significant impact on net income, our Reserves policy remains the same, 3 months wages and expenses. Nonetheless the trustees continue to monitor income and expenditure closely.

Financial review

The accounts are drawn up on a receipts and payments basis. Income and expenditure is therefore presented according to the date that income is received and payments are made. For this current accounting period income is £68,207 compared to 2023 which was £110,444. However, 2023 included an exceptional gift aid claim of £56,360. The charity was therefore able to increase its spending on relevant activities in the current year to £105,933. From a cash perspective the cash reserves decreased by £37,726 as at the year end but this was in line with budget. This leaves a balance of £56,652 (£51,711 being unrestricted).

The trustees continue to monitor income and expenditure closely and, if it becomes necessary, will take measures to mitigate any financial impact. The charity has not had to make any redundancies.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than 3 months of quarterly fixed costs (which equates to approximately £18,100) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £51,711 and the charity is complying with its reserves policy.

Governance

Responsibility for setting policy and for making operating decisions rest 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 the senior pastors. New trustees are recruited and appointed by the existing trustees, by a majority vote.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission

Approval

This report was approved by the trustees and signed on their behalf by:

Peter F m Sturrock

Peter F m Sturrock (Jan 27, 2025 12:49 GMT)

Peter Sturrock

Date: Jan 27, 2025

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

LEICESTER VINEYARD CHURCH

I report to the trustees on my examination of the accounts of Leicester Vineyard Church ('the charity') for the year ended 31 March 2024 on pages 5 to 8 following.

Responsibilities and basis of report

As the trustees of the charity 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 2011 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 accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

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

Sarah Crispin

Sarah Crispin (Jan 28, 2025 14:53 GMT)

Sarah Crispin ACA

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Jan 28, 2025

Page 4

LEICESTER VINEYARD CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Funds
General Designated Restricted Total Total
Funds Funds Funds 2024 2023
Notes £ £ £ £ £
Income receipts
Donations 57,949 - 10,209 68,158 54,080
Gift aid receipts - - - - 56,363
Other 49 - - 49 -
57,998 - 10,209 68,207 110,444
Total receipts 57,998 - 10,209 68,207
110,444
Payments
Payments
in
relation
to
activities undertaken directly
charitable 2 99,359 - 2,136 101,495 80,123
Grants
paid
in
relation
to
activities undertaken by others
charitable 3 268 - 4,170 4,438 10,493
Total payments 99,626
-
6,306 105,933 90,617
Net
of
receipts
/
transfers
(payments) before (41,629) - 3,903 (37,726) 19,827
Transfers between funds 5 (155) - 155 - -
Net movement in funds (41,784) - 4,058 (37,726) 19,827
Cash funds as at last year end 93,495 - 883 94,378 74,550
Cash funds at this year end A
51,711

-
4,941 56,652
94,378

The notes on pages 7 - 8 form part of these accounts.

Page 5

LEICESTER VINEYARD CHURCH

STATEMENT OF ASSETS AND LIABILITIES

AS AT THE YEAR ENDED 31 MARCH 2024

A
Cash funds
Cash at bank with immediate access
Prepaid cards
B
Other monetary assets
Gift aid due to charity
Other debtors and prepayments
C
Liabilities
Falling due within one year:
Pension due
Rent due on Talbot Lane
Fee for Independent Examination
Accrued expenses
D
Assets retained for charity's own use
Contents, equipment and stock
General
Designated
funds
funds
£
£
51,146
-
565
-
51,711
-
19,875
-
-
-
19,875
-
490
-
2,700
-
1,110
-
391
-
4,691
-
Unrestricted Funds
Restricted
funds
£
4,941
-
4,941
-
-
-
-
-
-
-
-
Total
2024
£
56,087
565
56,652
19,875
-
19,875
490
2,700
1,110
391
4,691
Value
2024
£
32,211
32,211
Total
2023
£
93,837
541
94,378
3,803
1,800
5,603
66
-
1,080
827
1,973
Value
2023
£
28,154
28,154

The trustees have used insurance values for contents and equipment as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.

E Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

The accounts were approved by the trustees and signed on their behalf

by Peter F m Sturrock date Jan 27, 2025 Peter F m Sturrock (Jan 27, 2025 12:49 GMT)

Peter Sturrock

The notes on pages 7 - 8 form part of these accounts.

Page 6

LEICESTER VINEYARD CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Employment
Note 4
Leadership expenses and training
Note 4
Growbaby ministry:
Rent and other building costs (incl. utilities)
Growbaby ministry expenses
Church rent
Other church ministry expenses
Worship
5% VCUKI contribution
Admin and support costs, including IT and equipment
Insurance (inc. Growbaby)
Governance
Other costs
3
Grants and gifts paid to others
Organisations:
VCUKI
Individuals
Unrestrict Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
ed Funds
Restricted
Funds
£
-
-
589
1,547
-
-
-
-
-
-
-
-
2,136
1,800
2,370
4,170
Total
2024
£
44,089
2,060
11,947
1,553
19,938
7,981
440
2,880
3,795
5,082
1,120
612
101,495
1,800
2,638
4,438
Total
2023
£
General
funds
£
44,089
2,060
11,358
6
19,938
7,981
440
2,880
3,795
5,082
1,120
612
99,359
-
268
268
12,719
6,451
16,071
5,003
19,560
8,902
1,302
2,880
4,470
356
2,087
322
80,123
3,000
7,493
10,493

4 Transactions with related parties

The spouse of trustee Thomas Bird, was paid £22,528 [2023: £6,656] in her capacity as Senior Pastor; these payments are permitted by the charity's governing document. In addition to this, £1,182 [2023: £1,677] was paid for cleaning part of their property which was used for charitable purposes.

Page 7

LEICESTER VINEYARD CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

5
Movement of funds
General funds
Restricted funds
Missionary support Uganda
DTI
Growbaby ministry
Total funds
Opening
balance
£
93,495
93,495
883
-
-
883
94,378
Receipts
£
57,998
57,998
2,380
1,645
6,184
10,209
68,207
Payments
£
(99,626)
(99,626)
(2,370)
(1,800)
(2,136)
(6,306)
(105,933)
Transfers
£
(155)
(155)
-
155
-
155
-
Closing
balance
£
51,711
51,711
893
-
4,048
4,941
56,652

Growbaby ministry gives free good quality second-hand baby clothes and equipment to families in need. Missionary support Uganda provides financial support to missionaries from the church, who help run a medical facility in Uganda. DTI (Dreaming the Impossible) is a youth festival open to all churches run by Vineyard Churches UK & Ireland

Page 8