Charity number: 1187148
## Dover Vineyard Church
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 March 2023
Dover Vineyard Church Contents Page For the year ended 31 March 2023
|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 12|
|Detailed Statement of Financial Activities|13|
Dover Vineyard Church Report of the Trustees
## For the year ended 31 March 2023
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2023. 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.
## **Statement on public benefit**
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 organisations 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 who are still affected by the aftermath of national lockdowns.
- Gathering people for worship and community and communicating a message of hope.
- Establishing The Beehive as a community hub in the town centre.
## **FINANCIAL REVIEW**
## **Significant events**
The Church has has incoming resources amounting to £37,728 resulting in a surplus of £14,966 for the year. This is compared to £18,822 and achieved a deficit of £3,272 in the previous year.
At the reporting date the charity had total funds available of £16,073 (2022: £1,107). Of these, £369 (2021: £220) were unrestricted and £15,704 (2022: £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 **Charity registration number** 1187148 **Principal address** 51 Priory Hill
Dover
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Dover Vineyard Church Report of the Trustees Continued For the year ended 31 March 2023
Kent CT17 0AD
## **Trustees**
The trustees and officers serving during the year and since the year end were as follows:
**Independent examiners**
Dave Brittain Laura Brittain Amy Edwards (Appointed: 09 May 2022) Paul Bothamley (Appointed: 10 September 2022) Steven Bradford (Appointed: 10 September 2022) Josh Brown (Resigned: 10 September 2022) Richard Mark Lloyd Eason (Resigned: 10 September 2022) Swift Accountancy Swift Farm, Sandy Lane Ashford Kent TN26 1JN
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 29 January 2024 Dave Brittain (Director)
2 of 13
## Dover Vineyard Church Independent Examiners Report to the Trustees
## For the year ended 31 March 2023
I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2023.
## **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) - 2670702
Swift Accountancy Swift Farm, Sandy Lane Ashford Kent TN26 1JN
29 January 2024
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## Dover Vineyard Church Statement of Financial Activities
## For the year ended 31 March 2023
|**Notes**
**Income and endowments from:**
Charitable activities
3
Church activities
The Beehive
Investments
4
Bank interest receivable
**Total**
**Expenditure on:**
Charitable activities
5/6
Church activities
The Beehive
**Total**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
20,913
-
2
**20,915**
(21,653)
-
**(21,653)**
887
**149**
220
**369**|**Restricted**
**funds**
**£**
-
16,363
-
**16,363**
-
(659)
**(659)**
(887)
**14,817**
887
**15,704**|**2023**
**£**
20,913
16,363
2
**37,278**
(21,653)
(659)
**(22,312)**
-
**14,966**
1,107
**16,073**|**2022**
**£**
18,822
-
-|
|---|---|---|---|---|
|||||**18,822**|
|||||(22,094)
-|
|||||**(22,094)**|
|||||-|
|||||**(3,272)**|
|||||4,379|
|||||**1,107**|
4 of 13
## Dover Vineyard Church Statement of Financial Position As at 31 March 2023
|**Notes**
**Fixed assets**
Tangible assets
12
**Current assets**
13
Debtors
Cash at bank and in hand
**Creditors: amounts falling due within one year**
14
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Restricted income funds
15
Unrestricted income funds
15
**Total funds**|**£**
**2023**
863
**863**
632
16,033
**16,665**
(1,455)
**15,210**
**16,073**
**16,073**
15,704
369
**16,073**|**£**
**2022**
549|
|---|---|---|
|||**549**|
|||796
1,130|
|||**1,926**|
|||(1,368)
**558**|
|||**1,107**|
|||**1,107**|
|||887
220|
|||**1,107**|
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Dave Brittain Trustee 29 January 2024
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Dover Vineyard Church Notes to the Financial Statements
For the year ended 31 March 2023
## **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
20% 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 13
Dover Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 March 2023
## **2. Income from donations and legacies**
## **Analysis of grants received**
|Dover Outreach Centre
Saga
The Charities Trust|**2023**
**£**
6,000
853
9,510
**16,363**|-
-
-|
|---|---|---|
|||**-**|
## **3. Income from charitable activities**
|_Church activities_
Donations and gifts received
Gift aid received
_The Beehive_
Income from charitable
activities
**nvestment income**
**Unrestricted funds**
Bank interest receivable
**osts of charitable activities by fund type**
Church activities
The Beehive
Support costs|**Unrestricted**
**funds**
**£**
16,389
4,524
**20,913**
-
**20,913**
**Unrestricted**
**funds**
**£**
20,824
-
829
**21,653**|**Restricted**
**funds**
**£**
-
-
**-**
16,363
**16,363**
**Restricted**
**funds**
**£**
-
659
-
**659**|**2023**
**£**
16,389
4,524
**20,913**
16,363
**37,276**
**2023**
**£**
2
**2**
**2023**
**£**
20,824
659
829
**22,312**|**2022**
**£**
14,751
4,071|
|---|---|---|---|---|
|||||**18,822**
-|
|||||**18,822**|
|||||**2022**
**£**
-|
|||||**-**|
|||||**2022**
**£**
21,172
-
922|
|||||**22,094**|
## **4. Investment income**
## **5. Costs of charitable activities by fund type**
7 of 13
## Dover Vineyard Church Notes to the Financial Statements Continued
## For the year ended 31 March 2023
## **6. Costs of charitable activities by activity type**
||**Activities**|**Support**|**2023**|**2022**|
|---|---|---|---|---|
||**undertaken**|**costs**|||
||**directly**||||
||**£**|**£**|**£**|**£**|
|**Support costs**|||||
|Church activities|20,824|829|21,653|22,094|
|The Beehive|659|-|659|-|
||**21,483**|**829**|**22,312**|**22,094**|
|**nalysis of support costs**|||||
||||**2023**|**2022**|
||||**£**|**£**|
|**Church activities**|||||
|Finance|||289|-|
|Governance costs|||540|922|
||||**829**|**922**|
|**et income/(expenditure) for the year**|||||
|This is stated after charging/(crediting):|||||
||||**2023**|**2022**|
||||**£**|**£**|
|Depreciation of owned fixed assets|||(314)|719|
|Accountancy fees|||540|520|
|Trustees' remuneration|||12,659|12,062|
|**taff costs and emoluments**|||||
|Total staff costs for the year ended 31 March 2023 were:|||||
||||**2023**|**2022**|
||||**£**|**£**|
|Salaries and wages|||12,659|12,062|
||||**12,659**|**12,062**|
## **7. Analysis of support costs**
## **8. Net income/(expenditure) for the year**
## **9. Staff costs and emoluments**
8 of 13
Dover Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 March 2023
|Senior Pastors|**2023**
2
**2**|**2022**
2|
|---|---|---|
|||**2**|
## **11. Comparative for the Statement of Financial Activities**
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
## **12. Tangible fixed assets**
|**Cost or valuation**
At 01 April 2022
At 31 March 2023
**Depreciation**
At 01 April 2022
Charge for year
At 31 March 2023
**Net book values**
At 31 March 2023
At 31 March 2022|**Computer**
**Equipment**
**£**
2,159|
|---|---|
||**2,159**|
||1,610
(314)|
||**1,296**|
||**863**|
||**549**|
During the year an adjustment has been made to restate depreciation on a 20% straight line basis.
## **13. Debtors**
|**Amounts due within one year:**
Trade debtors
Prepayments and accrued income
Other debtors|**2023**
**2022**
**£**
**£**
344
-
228
374
60
422
**632**
**796**|
|---|---|
9 of 13
## Dover Vineyard Church Notes to the Financial Statements Continued
## For the year ended 31 March 2023
## **14. Creditors: amounts falling due within one year**
|Trade creditors
Other creditors
Accruals and deferred income|**2023**
**£**
610
305
540
**1,455**|**2022**
**£**
-
848
520|
|---|---|---|
|||**1,368**|
## **15. Movement in funds**
## **Unrestricted Funds**
|**Unrestricted Funds**||||||
|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Outgoing**|**Transfers**|**Balance at**|
||**01/04/2022**|**resources**|**resources**||**31/03/2023**|
||**£**|**£**|**£**|**£**|**£**|
|_General_||||||
|General|220|20,915|(21,653)|887|369|
||**220**|**20,915**|**(21,653)**|**887**|**369**|
|**Unrestricted Funds - Previous year**||||||
||**Balance at**|**Incoming**|**Outgoing**|**Transfers**|**Balance at**|
||**01/04/2021**|**resources**|**resources**||**31/03/2022**|
||**£**|**£**|**£**|**£**|**£**|
|_General_||||||
|General|3,492|18,822|(22,094)|-|220|
||**3,492**|**18,822**|**(22,094)**|**-**|**220**|
## **Purpose of unrestricted Funds**
## General
The general fund is for church activities.
## **Restricted Funds**
||**Balance at**|**Incoming**|**Outgoing**|**Transfers**|**Balance at**|
|---|---|---|---|---|---|
||**01/04/2022**|**resources**|**resources**||**31/03/2023**|
||**£**|**£**|**£**|**£**|**£**|
|Stranded Lorries|887|-|-|(887)|-|
|The Beehive|-|16,363|(659)|-|15,704|
||**887**|**16,363**|**(659)**|**(887)**|**15,704**|
10 of 13
## Dover Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 March 2023
## **Restricted Funds - Previous year**
|Stranded Lorries|**Balance at**
**01/04/2021**
**£**
887
**887**|**Incoming**
**resources**
**£**
-
**-**|**Outgoing**
**resources**
**£**
-
**-**|**Transfers**
**£**
-
**-**|**Balance at**
**31/03/2022**
**£**
887|
|---|---|---|---|---|---|
||||||**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.
The Beehive
The Beehive is a secondhand clothing boutique that offers a personal shopping service to ladies who come in for clothing. Some ladies are referred to The Beehive by social services or GPs etc and will then be given clothes for free. The Beehive also runs life-skills groups from its property in Dover.
## **16. Analysis of net assets between funds**
|**Unrestricted funds**
_General_
General
**Restricted funds**
The Beehive|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
863
(494)
369
-
15,704
15,704|
|---|---|
||**863**
**15,210**
**16,073**|
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Dover Vineyard Church Notes to the Financial Statements Continued
For the year ended 31 March 2023
## **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**|
12 of 13
## Dover Vineyard Church Detailed Statement of Financial Activities
## For the year ended 31 March 2023
|**INCOME AND ENDOWMENT**
**Charitable activities**
Donations and gifts received (Church activities)
Gift aid received (Church activities)
Grants received (The Beehive)
**Investments**
Bank interest receivable
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Trustee - wages & salaries (Church activities)
Depreciation - owned assets (Church activities)
Catering and hospitality (Church activities)
Donations and gifts (Church activities)
CPD and training (Church activities)
Subscriptions (Church activities)
Sundry expenses (Church activities)
Insurance (Church activities)
Equipment and repairs (Church activities)
Travel and expenses (Church activities)
Post and stationery (Church activities)
IT computer and website (Church activities)
Resources (Church activities)
Telephone and internet (Church activities)
Room and rent hire (Church activities)
Professional fees (The Beehive)
Sundry expenses (The Beehive)
**SUPPORT COSTS**
**Finance**
Finance (Church activities)
**Governance costs**
Accountancy fees (Church activities)
Finance support (Church activities)
**Total resources expended**
**Net Income**|**£**
**2023**
16,389
4,524
16,363
**37,276**
2
**2**
**37,278**
(12,659)
314
(919)
(658)
-
(587)
(743)
(163)
(870)
(2,049)
(70)
(740)
-
(210)
(1,470)
(650)
(9)
**(21,483)**
(289)
**(289)**
(540)
-
**(540)**
**(22,312)**
**14,966**|**£**
**2022**
14,751
4,071
-|
|---|---|---|
|||**18,822**
-|
|||**-**|
|||**18,822**
(12,062)
(719)
(1,852)
(1,451)
(305)
(610)
(646)
(157)
(379)
(1,892)
(166)
-
(469)
(176)
(288)
-
-|
|||**(21,172)**
-|
|||**-**
(520)
(402)|
|||**(922)**|
|||**(22,094)**|
|||**(3,272)**|
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This page does not form part of the statutory financial statements