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2025-03-31-accounts

Darlington Vineyard Church

Trustee Report

April 2024 - March 2025

Registration Number - 1182008

Registered Office - Darlington Vineyard Church, Salt Yard, Darlington, DL3 7DX

Trustees:

Chairman - Philip Crosby Treasurer - Bethany Armstrong Secretary - Keith Morley Robert Stephens

Contents

Darlington Vineyard Church, Salt Yard, Darlington, DL3 7DX | darlington.church | 01325 625 035

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Report of the trustees for the year ending 31 March 2025

The trustees of Darlington Vineyard Church, Charitable Incorporated Organisation (CIO), present their annual report and independently examined accounts for the year ended 31 March 2025 and confirm they comply with the requirements of the Charities Act 2011, the Trust Deed and the Charities SORP (FRS 102).

Our Aims and Objectives

We aim, through Darlington Vineyard Church, to equip Christians in Darlington and beyond to live their life as the Bible calls us to. We aim to teach people how to be loving and generous neighbours to each other and our town and how to love Darlington. The objects of Darlington Vineyard Church are:

Review of Activities and Achievements

The organisation of Christian worship and Church Life

The year began in April 2024 with all our leaders gathering at the Vineyard Leaders Gathering (VLG) in Nottingham. This was a significant time of connection and vision for our leadership team.

In June 2024, a small team attended the Multiply Summit, also held at Trent Vineyard in Nottingham, to focus on church planting and growth.

During the same month, we were privileged to have Open Doors spend an evening with our Youth. This session was incredibly valuable, teaching our teenagers a lot about the persecuted church and broadening their perspective on the global faith community.

Darlington Vineyard Church, Salt Yard, Darlington, DL3 7DX | darlington.church | 01325 625 035

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In July 2024, we celebrated baptisms on the beach. This is always a highlight of our calendar, and it was a great day as we celebrated with people making their public declaration of faith. On this occasion there were six baptisms adding to those that we have done over the last 7 years totalling more than 40 people

From 27th July to 1st August 2024, our youth attended the Dreaming the Impossible (DTI) youth festival, accompanied by a small team of adults. They had an amazing time enjoying camping, sports, talks, and much more. As part of this, Darlington Vineyard provides a significant amount of team to support the event from team on Operations, PA and media to kids.

In August 2024, we took the church to Wydale Christian Retreat Centre near Scarborough for a weekend away. It was a time filled with worship, games, fun, and opportunities to walk in the countryside and eat together. It is always a formative time for the church, and everyone involved had a great time.

We were delighted to have two students start the Vineyard Leadership College for the first time in September 2024, which has been a great step for their self-development and leadership training.

In October 2024, we opened our newly refurbished craft room following a National Lottery grant. This grant allowed us to create a beautiful space to welcome our community into as well as being able to run courses for the Local Authorities Leaving Care department.

On 15th and 16th November 2024, our young adults attended "The Cause to Live For" at Trent Vineyard, a conference specifically for young adults. They came away changed, having experienced amazing worship, great teaching, and the opportunity to spend quality time with one another.

In December, the Church celebrated Christmas with a fun family service on 22nd December and a more traditional Carols by Candlelight service on Christmas Eve. Both events were well attended and were true highlights of the year.

Throughout the year we held regular prayer and worship evenings, and our small groups continued to meet faithfully. Additionally, every Tuesday we held prayer meetings to anchor the church in prayer.

Darlington Vineyard Church, Salt Yard, Darlington, DL3 7DX | darlington.church | 01325 625 035

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Our Sunday mornings continue to grow as we see more and more new families joining us on a Sunday.

Community

Vineyard Cafe went from strength to strength this year. Our cafe manager has done a great job of creating community, improving the menu and working with multiple volunteers from the church.

Hope and Glory continues to be a place where our community love to come to give clothing another life. Many relationships have been built and hours of conversation have taken place with our volunteers and the community, showing the huge isolation and loneliness crisis we are in and the need for people to find places to connect.

Grow Baby and Tippy Toes continue to grow with many families now accessing the service. We have seen huge need met through refugees, asylum seekers, women's prison as well as many local people accessing the service.

Future Plans

Salt Yard is 17,500 square foot and has been a huge undertaking for us as a church. We plan to continue upgrading the building after years of neglect. In January 2025 we put in planning permission to restore all the exterior doors which if successful will be implemented in the summer of 2025.

Our Finances

The financial statements show net incoming resources for the year on Church activities of £341,811 (2024: £275,296 ).

The main source of income for the Church is people’s regular giving who attend the Church. The trustees are continuing their strategy of ensuring all net incoming resources are invested in advancing the Christian faith.

Reserves and Financial Health

As part of the effective stewardship of our finances, the trustees regularly meet to review finances and budgets with a monthly cash flow analysis.

Darlington Vineyard Church, Salt Yard, Darlington, DL3 7DX | darlington.church | 01325 625 035

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Although the trustees do not wish to see a buildup of reserves as we want all our money to further the Christian faith and to see people’s lives transformed, we recognise the need to have some free reserves available to assist with cash flow purposes.

To this end we aim to have free reserves of approximately 3 months expenditure available should it be needed. Based upon the last few years activity that amount would be approximately £75,000 (2024: £68,000 ); the level of free reserves is currently £19,278 (2024: £10,842 ) but once the level is reached, the trustees wish for any excess to be used in the work of extending the Christian faith. The recommended reserve level is under regular review.

Structure, Governance And Management

The trustees who govern the charity are responsible for the overall management and control of Darlington Vineyard Church and meet regularly throughout the year..

The work of implementing their policies is carried out by the Senior Leadership team of the Church. The Senior Leadership team meets on a monthly basis to ensure the direction of operations.

All trustees give their time freely and no remuneration or expenses were paid in the year. Philip Crosby, Chairman of Trustees is paid full time for his position as Senior Pastor.

Darlington Vineyard Church Trustees and Leadership

Trustee Name / Board of Trustees

Philip Crosby (From February 2019 ongoing) Bethany Armstrong (From February 2019 ongoing) Keith Morley (From December 2019 ongoing) Robert Stephens (From February 2023 ongoing)

Senior Pastors

Lisa Crosby Philip Crosby

Darlington Vineyard Church, Salt Yard, Darlington, DL3 7DX | darlington.church | 01325 625 035

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Professional Advisers

Accountant and Independent Examiner Martyn Burt Adventus Accounting Solutions 10 Walnut Lane, Laceby, Grimsby, DN37 7BY

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adventus accounting solutions Supporting Charitable Organisations

27 January 2026

Independent Examiner’s report to the Trustees of Darlington Vineyard Church

I report on the accounts for the period ended 31 March 2025 which are set out on the pages following.

Respective responsibilities of the Trustees and Independent Examiner

The church’s trustees are responsible for the preparation of the accounts. The church’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website

Independent Examiner’s statement

Since the gross income for the year exceeds the amount provided in section 143(3) of the Act, I confirm that as a member of the Chartered Institute of Management Accountants I am qualified to act as an Independent Examiner under the provisions of that section of the Act and that my qualifications are set out as below.

In connection with my examination, no matter has come to my attention:

Yours sincerely

Martyn Burt

B.Sc.(Hons), ACMA, CGMA

adventus accounting solutions 10 Walnut Lane Laceby Grimsby DN37 7BY

e-mail: martyn.burt@btinternet.com or adventusaccounting@btinternet.com Telephone: 07523 6229679

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website

DARLINGTON VINEYARD CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 31 MARCH 2025

1 ACCOUNTING POLICIES

The charity is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

ASSETS

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts- in-kind, at a reasonable estimate of their open market value on receipt.

Depreciation is calculated to write off the capitalized cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

Land Nil
Equipment, Fixtures & Fittings 5 years
Computers and IT equipment 3 years

No depreciation is provided on buildings as the currently estimated residual value of any properties is not less than their carrying value and as the remaining useful life of these assets currently exceeds 50 years, any depreciation charges would be immaterial.

An impairment review is carried out at each year-end and any resultant loss identified is included as expenditure for the year.

Investments

Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at the trustees’ best estimate of market value.

Short term deposits

These are the cash held on deposit either with the bank or another deposit taking institution.

INCOME

Income is recognised for any item when the charity has a legal entitlement to receiving that income. Any income not received at year end is accrued in the accounts accordingly as a debtor at the value of the actual amount to be received for that accounting period, or a fair estimate if the actual amount cannot be accurately determined.

EXPENDITURE

Expenditure is recognised for any expense when there is a liability to pay. Any expenditure not paid at year end is accrued as a creditor at the actual amount that should be paid out for that accounting period, or a fair estimate if the actual amount cannot be accurately determined.

FUNDS

Unrestricted Funds

These represent the remaining income funds of the charity that are available for spending on the general purposes of the charity, including amounts designated by the trustees either for fixed assets for its own use or for use on a particular project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.

Restricted Funds

These are income funds that must be spent on the purposes for which the funds have been given and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment Funds

These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

DARLINGTON VINEYARD CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2025

Note
Income and endowments
Voluntary income
2
Activities for generating funds
3
Investment income
Total income
Expenditure
Church Activities
4
Raising Funds
5
Staffing, Admin & Other Overhead Costs
6
Total expenditure
Net income/(expenditure)
Transfers between funds
14
Net movement in funds
Reconciliation of funds:
Total funds brought forward
14
Total funds carried forward
14
Unrestricted
Funds
£
177,130
114,681
-
291,811
78,396
78,186
139,355
295,937
(4,126)
12,562
8,436
8,436
10,842
19,278
Restricted
Funds
£
50,000
-
-
50,000
6,139
-
-
6,139
43,861
(12,562)
31,299
31,299
-
31,299
Total Funds
Year Ending
31/03/2025
£
227,130
114,681
-
341,811
84,535
78,186
139,355
302,076
39,735
-
39,735
39,735
10,842
50,577
Total Funds
Year Ending
31/03/2024
£
167,485
107,811
-
275,296
65,377
79,496
129,559
274,432
864
-
864
864
9,978
10,842

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on the following pages form part of these accounts.

DARLINGTON VINEYARD CHURCH

BALANCE SHEET

AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
9
Current Assets
Hope and Glory and Cafe Stock
Debtors
10
Cash at bank and in hand
Creditors: Amounts falling
due within one year
11
Net current assets / (liabilities)
Net assets
Funds
Unrestricted Funds
General Funds
13/14
Restricted Funds
13/14
Total funds
Unrestricted
Funds
£
3,045
8,250
2,864
22,385
33,499
(17,267)
16,232
19,278
19,278
19,278
-
19,278
Restricted
Funds
£
-
-
50,000
(18,701)
31,299
-
31,299
31,299
-
-
31,299
31,299
Total Funds
Year Ending
31/03/2025
£
3,045
8,250
52,864
3,684
64,798
(17,267)
47,531
50,577
19,278
19,278
31,299
50,577
Total Funds
Year Ending
31/03/2024
£
-
8,250
4,455
8,013
20,718
(9,876)
10,842
10,842
10,842
10,842
-
10,842

The financial statements were approved by the trustees on ….......................and were signed on its behalf by: 28 January 2026

--------------------------------------------------------------------------------[name] [name]

The notes on the following pages form part of these accounts.

1

DARLINGTON VINEYARD CHURCH

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2025

2
Voluntary income
Donated Goods
Grants
Retreat Income
3
Activities for Generating Funds
Café Sales
Hope and Glory Sales
Expenditure
4
Church Activities:
Charitable giving
Away Giving - Overseas Compassion
Vineyard UK&I
Church Services and Pastoral Support
Saltyard Equipping/Maintenance
Saltyard Rent/Utilities
Sunday Set Up
PA Kit
Small Group/Prayer Snacks
Rev Well Room Hire and Costs
Childrens Ministry
General Church Expenses
Peaced Together
Toddler group
Baby Basics
CAP Resources
Total Church Activities
Gift Aid
Regular Donations
One off Gifts
Sunday Offerings
Misc Income - Refunds/Equipment Sales
Unrestricted
Funds
£
90,352
30,868
24,833
5,087
2,781
-
20,230
2,979
177,130
Unrestricted
Funds
£
103,348
11,333
114,681
Unrestricted
Funds
£
1,693
4,200
5,924
37,841
3,287
1,626
137
-
4,296
17,392
-
2,000
-
-
78,396
Restricted
Funds
£
-
50,000
-
-
-
-
-
50,000
Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
4,758
-
-
-
-
-
-
-
-
-
1,381
-
6,139
Total Funds
Year Ending
31/03/2025
£
90,352
80,868
24,833
5,087
2,781
-
20,230
2,979
-
227,130
Total Funds
Year Ending
31/03/2025
£
103,348
11,333
-
114,681
Total Funds
Year Ending
31/03/2025
£
1,693
4,200
10,682
37,841
3,287
1,626
137
-
4,296
17,392
-
2,000
1,381
-
84,535
Total Funds
Year Ending
31/03/2024
£
87,900
27,535
26,796
2,416
1,438
8,000
13,400
167,485
Total Funds
Year Ending
31/03/2024
£
90,352
17,459
107,811
Total Funds
Year Ending
31/03/2024
£
596
4,452
13,943
17,669
4,724
3,998
7
-
3,587
16,253
148
484
624
66,485

DARLINGTON VINEYARD CHURCH

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2025

Expenditure (continued)
5
Raising Funds:
Café Costs
Rent & Utilities
Maintenance
Kitchen Equipment
Equipment/Non Food
Craft Renovation/Equipping
Café Direct Costs
Café Stock
Tea/Coffee/Consumables
Hope and Glory Costs
Rent
Hope and Glory Utilities
Hope and Glory Shop Expenses
Hope and Glory Stock
Total Raising Funds
6
Staffing, Admin & Other Overhead Costs:
Employment and Personnel Costs
Salaries, Employers NI and Pension Costs
Accommodation
Transport Local
Staff Development
Administration & Overhead Costs
Utilities
Rates
Insurance
Bank Charges
IT Equipment
Equipment Depreciation
Licenses
Stationery
Postage
Telephone & Internet
Office and Computer Equipment
Cleaning/R&M
Comms/ Marketing
Miscellaneous/General Admin
Accountancy/IE fee
Motor Vehicle Costs
Total Staffing, Admin & Other Overhead Costs
Total Expenditure
Unrestricted
Funds
£
16,418
879
-
2,061
1,941
1,375
39,967
17
10,800
4,643
85
-
78,186
122,494
-
2,395
3,935
-
-
1,028
44
734
1,478
-
392
5
1,970
1,346
205
1,517
-
1,782
30
139,355
295,937
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6,139
Total Funds
Year Ending
31/03/2025
£
16,418
879
-
2,061
1,941
1,375
39,967
17
10,800
4,643
85
-
78,186
122,494
-
2,395
3,935
-
-
1,028
44
734
1,478
-
392
5
1,970
1,346
205
1,517
-
1,782
30
139,355
302,076
Total Funds
Year Ending
31/03/2024
£
18,922
1,599
-
2,063
1,523
35,847
180
12,800
1,621
775
4,166
79,496
113,204
-
1,867
2,564
615
1,879
1,206
44
930
763
71
519
27
1,592
921
287
1,237
-
1,826
-
129,552
275,533

DARLINGTON VINEYARD CHURCH

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2025

8 Analysis of staff costs, the cost of key management personnel and remuneration of trustees

Staff Costs
Wages and Salaries
Employers National Insurance
-
Pension Scheme Costs
-
-
Average No of Employees (FTE)
Year Ending
31/03/2025
£
116,261
3,940
2,293
122,494
5.1
Year Ending
31/03/2024
£
107,924
3,092
2,188
113,204
4.2

At the beginning of the period there were 2 personnel directly employed as full-time Senior Leaders, Phil and Lisa Crosby. 2 full-time staff were engaged in the running of the cafe, and 2 part-time staff in the cafe and church. Total number of personnel engaged in the year as FTE was 5.1 (2024: 4.2) although some staff were on maternity leave during the period. Other than these persons, all of the charity's activities are carried out by volunteers. No one earned more than £60,000 in the period.

Pension scheme contributions were commenced in the year for all staff, and are being paid into the government National Employment Savings Trust (NEST) pension scheme. The employer (DVC) contributes 3% of salary and the staff member contributes 5%.

For Related Party Transactions see Note 12

DARLINGTON VINEYARD CHURCH

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2025

9
Tangible Fixed Assets
Cost
Brought Forward
Additions
Disposals
At 31 March 2025
Accumulated depreciation
Brought Forward
Charge for the year
Disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
10 Debtors
Gift Aid
Other Debtors
Prepayments
Total Debtors
11 Creditors: liabilities falling due within one year
Payroll, HMRC and Pensions
Accounting Fees & Independent Examiner
Miscellaneous Creditors
Total Funds
Year Ending
31/03/2025
£
3,835
4,523
-
8,358
3,835
1,478
-
5,313
3,045
-
Total Funds
Year Ending
31/03/2025
£
2,864
50,000
-
52,864
Total Funds
Year Ending
31/03/2025
£
16,188
880
199
17,267
Total Funds
Year Ending
31/03/2024
£
3,835
-
-
3,835
3,072
763
-
3,835
-
763
Total Funds
Year Ending
31/03/2024
£
4,155
300
-
4,455
Total Funds
Year Ending
31/03/2024
£
8,364
840
672
9,876

DARLINGTON VINEYARD CHURCH

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2025

12 Transactions with related parties

During the year the charity:

During the year the charity also made the following payments to, or for, related parties:

Phil Crosby received payments of £26,520 in the year (2024: £27,040) in the period in respect of his engagement as joint Senior Leader Lisa Crosby (as spouse to Phil Crosby) received payments of £27,040 in the year (2024: £26,520) in respect of her engagement as joint Senior Leader

13 Funds

CAP and Life Skills : comprise grants given from the Cinnamon Network towards Baby Basics (giving support to new mothers who may be struggling to make ends meet) and towards CAP, Christians Against Poverty (giving life skills to people in respect of money management, budgeting and general living principles)

Building Scheme : money given towards the purchase, development and equipping of the Saltyard building.

14 Summary of Fund Movements

Current Year
Balance B/Fwd 01/04/24
Incoming Resources
Resources Expended
Transfers Between Funds
Balance C/Fwd 31/03/25
Prior Year Comparatives
Balance B/Fwd 01/04/23
Incoming Resources
Resources Expended
Transfers Between Funds
Balance C/Fwd 31/03/24
General Fund
£
10,842
291,811
(295,937)
12,562
19,278
General Fund
£
10,723
275,296
(274,432)
(745)
10,842
Restricted
CAP &
Life Skills
£
-
-
(1,381)
1,381
-
Restricted
CAP &
Life Skills
£
363
-
(1,108)
745
-
Restricted
Building
Scheme
£
-
50,000
(4,758)
(13,943)
31,299
Restricted
Building
Scheme
£
-
-
-
-
-
Total
£
10,842
341,811
(302,076)
-
50,577
Total
£
11,086
275,296
(275,540)
-
10,842

DARLINGTON VINEYARD CHURCH

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2025

Summary of Assets by Fund
Current Year
Fixed Assets
Debtors
Cash/Current Assets
Creditors/Liabilities
Net Assets/Funds 31/03/24
Prior Year Comparatives
Fixed Assets
Debtors
Cash/Current Assets
Creditors/Liabilities
Net Assets/Funds 31/03/23
Free Unrestricted Reserves
Restricted
CAP
General Fund
Life Skills
£
£
3,045
-
2,864
-
30,635
-
(17,267)
-
19,278
-
Restricted
CAP
General Fund
Life Skills
£
£
-
-
4,455
-
16,263
-
(9,876)
-
10,842
-
19,278
(prior year = 10,842)
Restricted
Building
Scheme
£
-
50,000
(18,701)
-
31,299
Restricted
Building
Scheme
£
-
-
-
-
-
Total
£
3,045
52,864
11,934
17,267
-
50,577
Total
£
-
4,455
16,263
(9,876)
10,842