**REGISTERED CHARITY NUMBER: 1187148** ## **Report of the Trustees and** **Unaudited Financial Statements for the Period 30 December 2019 to 31 March 2021** ## **for** **Dover Vineyard Church CIO** Swift Accountancy Limited Chartered Certified Accountants Swift Farm, Sandy Lane Ashford Kent TN26 1JN **Dover Vineyard Church CIO** ## **Contents of the Financial Statements for the Period 30 December 2019 to 31 March 2021** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|8| |**Detailed Statement of Financial Activities**||9|| **Dover Vineyard Church CIO** ## **Report of the Trustees for the Period 30 December 2019 to 31 March 2021** The trustees present their report with the financial statements of the charity for the period 30 December 2019 to 31 March 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** Dover Vineyard Church is an evangelical church based in the port town of Dover. We are committed to bringing life to the town. Our vision is to see everything thrive and to be represented by a community of people that knows how loved and previous each one of them are. We are committed to the alleviation of poverty, especially that which affects children, and helping people to become all they were created to be. ## **Significant activities** - Regular meeting for Bible teaching and moral instruction. - Regular community service, where possible under Government guidelines, engaging with local projects around - neighbourhood restoration. - Running gathering events to unite neighbourhoods. - Offering support and assistance to individuals affected by COVID-19. - Partnering with local organisations to support those affected by ongoing issues at the Port of Dover. ## **Public benefit** The Trustees have complied with their duty to have regard to the guidance on public benefit published by the Charities Commission on exercising their powers and duties. ## **Volunteers** The Church is grateful to all individuals and organizations who have contributed to the overall income and success of projects undertaken. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** - Gathering a community of love and support regardless of background, belief or class for mutual support and moral instruction. - Giving pastoral care and support to those in crisis. - Mobilizing volunteers to look our for neighbours affected by the COVID-19 pandemic and national lockdown. - Gathering people for worship and community and communicating a message of hope to combat loneliness and isolation during the COVID-19 pandemic with Government guidelines. - Delivering care packages and support to lorry drivers stranded on the M20 over Christmas. ## **FINANCIAL REVIEW** ## **Financial position** The Church has achieved a surplus of £4,379 for the period. Donations have been the primary source of income for the charity. As physical Sunday meetings were unable to go ahead no rent costs have been incurred in the period, however this is expected to change in the next financial year as government restrictions are eased. ## **Reserves policy** The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds un-necessarily. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The Church is governing by a CIO Foundation model, registered 30 December 2019. ## **Induction and training of new trustees** The original board of Trustees were selected from our sending Church, Ashford Vineyard Church (charity number 1156319). There are no provisions with the constitution for selection of Trustees other than by existing Trustees. ## **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. COVID-19 has affected activities of the charity. The trustees have implemented appropriate safeguards to continue to operate within the guidelines set out by the Government. Page 1 **Dover Vineyard Church CIO** ## **Report of the Trustees for the Period 30 December 2019 to 31 March 2021** ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1187148 **Principal address** 51 Priory Hill Dover Kent CT17 0AD ## **Trustees** J G Brown (appointed 30.12.2019) D J Brittain (appointed 30.12.2019) L B Brittain (appointed 30.12.2019) Y R Bryant (appointed 30.12.2019) R M L Eason (appointed 30.12.2019) ## **Independent Examiner** Swift Accountancy Limited Chartered Certified Accountants Swift Farm, Sandy Lane Ashford Kent TN26 1JN Approved by order of the board of trustees on 30 July 2021 and signed on its behalf by: D J Brittain - Trustee Page 2 ## **Independent Examiner's Report to the Trustees of Dover Vineyard Church CIO** ## **Independent examiner's report to the trustees of Dover Vineyard Church CIO** I report to the charity trustees on my examination of the accounts of Dover Vineyard Church CIO (the Trust) for the period 30 December 2019 to 31 March 2021. ## **Responsibilities and basis of report** As the charity trustees of the Trust 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 Trust'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 Trust 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. Adam Clegg FCCA BSc (Hons) Association of Chartered Certified Accountants Swift Accountancy Limited Chartered Certified Accountants Swift Farm, Sandy Lane Ashford Kent TN26 1JN 30 July 2021 Page 3 **Dover Vineyard Church CIO** ## **Statement of Financial Activities for the Period 30 December 2019 to 31 March 2021** |Unrestricted
Restricted
fund
fund
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
19,103
1,077
**EXPENDITURE ON**
**Charitable activities**
Charitable activites
15,611
190
**NET INCOME**
3,492
887
**TOTAL FUNDS CARRIED FORWARD**
3,492
887|Total
funds
£
20,180
15,801| |---|---| ||4,379| ||4,379| The notes form part of these financial statements Page 4 **Dover Vineyard Church CIO** ## **Balance Sheet 31 March 2021** |||Unrestricted|Restricted|Restricted|Total| |---|---|---|---|---|---| |||fund|fund||funds| ||Notes|£|£||£| |**FIXED ASSETS**|||||| |Tangible assets|4|1,269||-|1,269| |**CURRENT ASSETS**|||||| |Debtors|5|851||-|851| |Cash at bank||1,909|887||2,796| |||2,760|887||3,647| |**CREDITORS**|||||| |Amounts falling due within one year|6|(537)||-|(537)| |**NET CURRENT ASSETS**||2,223|887||3,110| |**TOTAL ASSETS LESS CURRENT LIABILITIES**||3,492|887||4,379| |**NET ASSETS**||3,492|887||4,379| |**FUNDS**|7||||| |Unrestricted funds|||||3,492| |Restricted funds|||||887| |**TOTAL FUNDS**|||||4,379| The financial statements were approved by the Board of Trustees and authorised for issue on 30 July 2021 and were signed on its behalf by: D J Brittain - Trustee R M L Eason - Trustee The notes form part of these financial statements Page 5 **Dover Vineyard Church CIO** ## **Notes to the Financial Statements for the Period 30 December 2019 to 31 March 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. ## **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 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** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - 33% on cost ## **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. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** £ Trustees' salaries 4,521 Two Trustees received gross remuneration totalling £4,521 for their roles as Senior Pastors. These payments are permitted under the CIO constitution and not connected to their position as Trustees. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 31 March 2021. ## **3. STAFF COSTS** The average monthly number of employees during the period was as follows: Pastors 2 No employees received emoluments in excess of £60,000. Page 6 continued... **Dover Vineyard Church CIO** ## **Notes to the Financial Statements - continued for the Period 30 December 2019 to 31 March 2021** ## **4. TANGIBLE FIXED ASSETS** |**4.**|**TANGIBLE FIXED ASSETS**|||||| |---|---|---|---|---|---|---| ||||||Computer|| ||||||equipment|| ||||||£|| ||**COST**|||||| ||Additions||||2,159|| ||**DEPRECIATION**|||||| ||Charge for year|||||890| ||**NET BOOK VALUE**|||||| ||At 31 March 2021||||1,269|| |**5.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||| ||||||£|| ||Gift aid debtor|||||235| ||Other debtors|||||378| ||Prepayments|||||238| |||||||851| |**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||| ||||||£|| ||Taxation and social security|||||60| ||Other creditors|||||477| |||||||537| |**7.**|**MOVEMENT IN FUNDS**|||||| ||||Net|||| ||||movement||At|| ||||in funds||31.3.21|| ||||£||£|| ||**Unrestricted funds**|||||| ||General fund||3,492||3,492|| ||**Restricted funds**|||||| ||Stranded Lorries|||887||887| ||**TOTAL FUNDS**||4,379||4,379|| ||Net movement in funds, included in the above are as follows:|||||| |||Incoming|Resources||Movement|| |||resources|expended||in funds|| |||£|£||£|| ||**Unrestricted funds**|||||| ||General fund|19,103|(15,611)||3,492|| ||**Restricted funds**|||||| ||Stranded Lorries|1,077|(190)|||887| ||**TOTAL FUNDS**|20,180|(15,801)||4,379|| Page 7 continued... **Dover Vineyard Church CIO** ## **Notes to the Financial Statements - continued for the Period 30 December 2019 to 31 March 2021** ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the period ended 31 March 2021. Page 8 **Dover Vineyard Church CIO** £ ## **Detailed Statement of Financial Activities for the Period 30 December 2019 to 31 March 2021** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Trustees' salaries
Advertising
Sundries
Gifts and donations
Insurance
Repairs and maintenance
Resources
IT software and consumables
Printing and stationery
Travel and hospitality
Subscriptions
Staff training
Independent examination
Payroll fees
Computer equipment
Total resources expended
**Net income**|17,975
2,205| |---|---| ||20,180| ||20,180
4,521
250
87
2,818
13
661
124
1,474
477
2,150
438
1,348
475
75
890| ||15,801| ||15,801| ||4,379| This page does not form part of the statutory financial statements Page 9