Charity number: 1187148 ## Dover Vineyard Church Report of the Trustees and Unaudited Financial Statements For the year ended 31 March 2022 Dover Vineyard Church Contents Page For the year ended 31 March 2022 |Report of the Trustees|1 to 2| |---|---| |Independent Examiner's Report to the Trustees|3| |Statement of Financial Activities|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6 to 11| |Detailed Statement of Financial Activities|12| Dover Vineyard Church Report of the Trustees ## For the year ended 31 March 2022 The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2022. 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 the 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 precious 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. The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. ## **Volunteers** The Church is grateful to all individuals and organizations who have contributed to the overall income and success of projects undertaken. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Significant 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 continuation of the COVID-19 pandemic and national lockdowns. - 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** ## **Significant events** The Church has has incoming resources amounting to £18,822 and achieved a deficit of £3,272 for the year. This is compared to £20,180 and a surplus of £4,379 in the previous period. Donations have been the primary source of income for the charity and the aftermath of COVID has had an impact on the Church's performance. At the reporting date the charity had total funds available of £1,107 (2021: £3,492). Of these, £220 (2021: £2,605) were unrestricted and £887 (2021: £887) were restricted. ## **Reserves** 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. ## **Going concern** The accounts are prepared on a going concern basis. The trustees are of the view that the level of reserves will support the charity going forward. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The Church is governing by a CIO Foundation model, registered 30 December 2019. ## **Recruitment and appointment of 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. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Name of Charity** Dover Vineyard Church 1 of 12 Dover Vineyard Church Report of the Trustees Continued For the year ended 31 March 2022 **Charity registration number** 1187148 **Principal address** 51 Priory Hill Dover Kent CT17 0AD ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: Dave Brittain Laura Brittain Amy Edwards Paul Bothamley Steven Bradford Josh Brown (Resigned: 10 September 2022) Richard Mark Lloyd Eason (Resigned: 10 September 2022) **Independent examiners** Swift Accountancy Limited Swift Farm, Sandy Lane Ashford Kent TN26 1JN Approved by the Board of Trustees and signed on its behalf by ............................................................................. 25 January 2023 Dave Brittain (Director) 2 of 12 ## Dover Vineyard Church Independent Examiners Report to the Trustees ## For the year ended 31 March 2022 I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2022. ## **Responsibilities and basis of report** As the charity trustees, 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 Act. ## **Independent examiners statement** I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 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) Swift Accountancy Limited Swift Farm, Sandy Lane Ashford Kent TN26 1JN 25 January 2023 3 of 12 ## Dover Vineyard Church Statement of Financial Activities ## For the year ended 31 March 2022 ||**Notes**|**Unrestricted**|**Restricted**|**2022**|**2021**| |---|---|---|---|---|---| |||**funds**|**funds**||| |||**£**|**£**|**£**|**£**| |**Income and endowments from:**|||||| |Charitable activities|2||||| |Church activities||18,822|-|18,822|20,180| |**Total**||**18,822**|**-**|**18,822**|**20,180**| |**Expenditure on:**|||||| |Charitable activities|3/4||||| |Church activities||(22,094)|-|(22,094)|(15,801)| |**Total**||**(22,094)**|**-**|**(22,094)**|**(15,801)**| |**Net income/expenditure**||**(3,272)**|**-**|**(3,272)**|**4,379**| |**Reconciliation of funds**|||||| |Total funds brought forward||3,492|887|4,379|-| |**Total funds carried forward**||**220**|**887**|**1,107**|**4,379**| 4 of 12 ## Dover Vineyard Church Statement of Financial Position As at 31 March 2022 |**Notes**
**Fixed assets**
Tangible assets
10
**Current assets**
11
Debtors
Cash at bank and in hand
**Creditors: amounts falling due within one year**
12
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Restricted income funds
13
Unrestricted income funds
13
**Total funds**|**£**
**2022**
549
**549**
796
1,130
**1,926**
(1,368)
**558**
**1,107**
**1,107**
887
220
**1,107**|**£**
**2021**
1,269| |---|---|---| |||**1,269**| |||851
2,794| |||**3,645**| |||(535)
**3,110**| |||**4,379**| |||**4,379**| |||887
3,492| |||**4,379**| The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Dave Brittain Trustee 25 January 2023 5 of 12 Dover Vineyard Church Notes to the Financial Statements For the year ended 31 March 2022 ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011. Dover Vineyard Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **Going concern** The accounts are prepared on a going concern basis. The trustees are of the view that the level of reserves will support the charity going forward. ## **Statement of cash flows** The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charity is small. ## **Funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the note to the financial statements. ## **Incoming resources** 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. Gift Aid receiveable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have been specified otherwise. ## **Resources expended** 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. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Tangible fixed assets** Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Computer Equipment 33% Straight line ## **Debtors** Debtors are measured on initial recognition at settlement amount after any trade discounts or amounts advanced by the charity. Subsequently, they are measured at the cas or other consideration expected to be received. 6 of 12 ## Dover Vineyard Church Notes to the Financial Statements Continued For the year ended 31 March 2022 ## **2. Income from charitable activities** |**Unrestricted funds**
_Church activities_
Donations and gifts received
Gift aid received
**osts of charitable activities by fund type**
**Unrestricted funds**
Church activities
Support costs
**osts of charitable activities by activity type**
**Activities undertaken directly**
Church activities
**nalysis of support costs**
Governance costs|**2022**
**£**
14,751
4,071
**18,822**
**18,822**
**2022**
**£**
21,172
922
**22,094**
**2022**
**£**
22,094
**2022**
**£**
922|**2021**
**£**
17,975
2,205| |---|---|---| |||**20,180**| |||**20,180**| |||**2021**
**£**
15,251
550| |||**15,801**| |||**2021**
**£**
15,801
**2021**
**£**
550| ## **3. Costs of charitable activities by fund type** ## **4. Costs of charitable activities by activity type** ## **5. Analysis of support costs** 7 of 12 Dover Vineyard Church Notes to the Financial Statements Continued For the year ended 31 March 2022 ## **6. Net income/(expenditure) for the year** This is stated after charging/(crediting): ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |Depreciation of owned fixed assets|719|890| |Accountancy fees|520|475| |Trustees' remuneration|12,062|4,521| ## **7. Staff costs and emoluments** Total staff costs for the year ended 31 March 2022 were: |Salaries and wages
Senior Pastors|**2022**
**£**
12,062
**12,062**
**2022**
2
**2**|**2021**
**£**
4,521| |---|---|---| |||**4,521**| |||**2021**
2| |||**2**| ## **8. Trustee remuneration and related party transactions** Two Trustees received gross remuneration totalling £12,062 (2021: £4,521) for their roles as Senior Pastors. These payments are permitted under the CIO constitution and not connected to their position as Trustees. ## **9. Comparative for the Statement of Financial Activities** ||**Unrestricted**|**Restricted**|**2021**| |---|---|---|---| ||**funds**|**funds**|| ||**£**|**£**|**£**| |**Income and endowments from:**|||| |Charitable activities|19,103|1,077|20,180| |**Total**|**19,103**|**1,077**|**20,180**| |**Expenditure on:**|||| |Charitable activities|(15,611)|(190)|(15,801)| |**Total**|**(15,611)**|**(190)**|**(15,801)**| |**Net income**|**3,492**|**887**|**4,379**| |**Total funds carried forward**|**3,492**|**887**|**4,379**| 8 of 12 Dover Vineyard Church Notes to the Financial Statements Continued For the year ended 31 March 2022 ## **10. Tangible fixed assets** |**Cost or valuation**
At 01 April 2021
At 31 March 2022
**Depreciation**
At 01 April 2021
Charge for year
At 31 March 2022
**Net book values**
At 31 March 2022
At 31 March 2021|**Computer**
**Equipment**
**£**
2,159| |---|---| ||**2,159**| ||890
720| ||**1,610**| ||**549**| ||**1,269**| ## **11. Debtors** |**Debtors**||| |---|---|---| |**Amounts due within one year:**
Trade debtors
Prepayments and accrued income
Other debtors
**Creditors: amounts falling due within one year**
Other creditors
Accruals and deferred income|**2022**
**£**
-
374
422
**796**
**2022**
**£**
848
520
**1,368**|**2021**
**£**
235
238
378| |||**851**| |||**2021**
**£**
60
475| |||**535**| ## **12. Creditors: amounts falling due within one year** ## **13. Movement in funds** ## **Unrestricted Funds** |_General_
General|**Balance at**
**01/04/2021**
**£**
3,492
**3,492**|**Incoming**
**resources**
**£**
18,822
**18,822**|**Outgoing**
**resources**
**£**
(22,094)
**(22,094)**|**Balance at**
**31/03/2022**
**£**
220| |---|---|---|---|---| |||||**220**| 9 of 12 ## Dover Vineyard Church Notes to the Financial Statements Continued For the year ended 31 March 2022 ## **Unrestricted Funds - Previous year** |**Unrestricted Funds - Previous year**||||| |---|---|---|---|---| ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| ||**30/12/2019**|**resources**|**resources**|**31/03/2021**| ||**£**|**£**|**£**|**£**| |_General_||||| |General|-|19,103|(15,611)|3,492| ||**-**|**19,103**|**(15,611)**|**3,492**| ## **Purpose of unrestricted Funds** ## General The general fund is for church activities. ## **Restricted Funds** ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| |---|---|---|---|---| ||**01/04/2021**|**resources**|**resources**|**31/03/2022**| ||**£**|**£**|**£**|**£**| |Stranded Lorries|887|-|-|887| ||**887**|**-**|**-**|**887**| |**Restricted Funds - Previous year**||||| ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| ||**30/12/2019**|**resources**|**resources**|**31/03/2021**| ||**£**|**£**|**£**|**£**| |Stranded Lorries|-|1,077|(190)|887| ||**-**|**1,077**|**(190)**|**887**| ## **Purpose of restricted funds** ## Stranded Lorries To offer support to those affected by ongoing issues at the Port of Dover. With the consent of donors the fund was closed in December 2022 and the remaining balance transferred to unrestricted funds. 10 of 12 ## Dover Vineyard Church Notes to the Financial Statements Continued For the year ended 31 March 2022 ## **14. Analysis of net assets between funds** |**Unrestricted funds**
_General_
General
**Restricted funds**
Stranded Lorries
**Previous year**
**Unrestricted funds**
_General_
General
**Restricted funds**
Stranded Lorries|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
549
(329)
220
-
887
887| |---|---| ||**549**
**558**
**1,107**| ||**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
1,269
2,223
3,492
-
887
887| ||**1,269**
**3,110**
**4,379**| 11 of 12 ## Dover Vineyard Church Detailed Statement of Financial Activities For the year ended 31 March 2022 ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |**INCOME AND ENDOWMENT**||| |**Charitable activities**||| |Donations and gifts received|14,751|17,975| |Gift aid received|4,071|2,205| ||**18,822**|**20,180**| |**Total incoming resources**|**18,822**|**20,180**| |**EXPENDITURE**||| |**Charitable activities**||| |Trustee - wages & salaries|(12,062)|(4,521)| |Depreciation - owned assets|(719)|(890)| |Advertising|-|(250)| |Catering and hospitality|(1,852)|(2,021)| |Donations and gifts|(1,451)|(2,818)| |CPD and training|(305)|(1,348)| |Subscriptions|(610)|(438)| |Sundry expenses|(646)|(87)| |Insurance|(157)|(13)| |Equipment and repairs|(379)|(661)| |Travel and expenses|(1,892)|(129)| |Post and stationery|(166)|(477)| |IT computer and website|-|(1,474)| |Resources|(469)|(124)| |Telephone and internet|(176)|-| |Room and rent hire|(288)|-| ||**(21,172)**|**(15,251)**| |**SUPPORT COSTS**||| |**Governance costs**||| |Accountancy fees|(520)|(475)| |Finance support|(402)|(75)| ||**(922)**|**(550)**| |**Total resources expended**|**(22,094)**|**(15,801)**| |**Net Expenditure**|**(3,272)**|**4,379**| 12 of 12 This page does not form part of the statutory financial statements