2025-03-31-accounts - Dover Vineyard Church

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Charity registration number: 1187148

DOVER VINEYARD CHURCH TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Swift Accountancy Chartered Certified Accountants Swift Farm, Sandy Lane Ashford Kent TN26 1JN

Dover Vineyard Church Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Comparative Statement of Financial Activities	6
Statement of Financial Position	7
Notes to the Financial Statements	8—13
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	14—15

Dover Vineyard Church Trustees' Report For The Year Ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025.

Objectives and Activities

Aims and Objectives

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 vulnerable groups living in the town, and helping people to become all they were created to be.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Gathering a community of love and support regardless of background, belief or class for mutual support and moralinstruction. Giving pastoral care and support to those in crisis.

Mobilizing volunteers to look our for neighbours who are still affected by the effects of the cost of living crisis. 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

Financial Position

The church has incoming resources of £78,360, resulting in a deficit of £5,179 for the year. At the reporting date the charity had total available funds of £35,269, of which £395 were unrestricted and £34,874 were restricted. 31 March 2025

For the previous year, the Church has has incoming resources amounting to £68,562 resulting in a surplus of £22,799 for the year. At the previous reporting date the charity had total funds available of £23,148, of which £580 were unrestricted and £22,568 were restricted.

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.

Trustee Selection Methods

The original board of Trustees were selected from our sending Church, Pneuma Church (Formerly 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 Details

Trustees

Mr P T Bothamley - Chair Mrs E C Bunton Mrs J Bothamley Mr D J Brittain Mrs A Edwards (resigned 13/11/2024) Mr A Edwards (appointed 12/11/2025)

Page 1

Dover Vineyard Church Trustees' Report (continued) For The Year Ended 31 March 2025

Charity Number

1187148

Principal Address

The Beehive Stembrook Dover Kent CT16 1PF

Independent Examiner

Adam Clegg FCCA Swift Accountancy Chartered Certified Accountants Swift Farm, Sandy Lane Ashford Kent TN26 1JN

Page 2

Dover Vineyard Church Trustees' Report (continued) For The Year Ended 31 March 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr D J Brittain Trustee 26 January 2026

Page 3

Dover Vineyard Church Independent Examiner's Report to the Trustees of Dover Vineyard Church For The Year Ended 31 March 2025

I report to the trustees on my examination of the accounts of Dover Vineyard Church (the Trust) for the year ended 31 March 2025.

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 2011 Act and in carrying out my examination, I have followed the 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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents 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 26 January 2026 Swift Farm, Sandy Lane Ashford Kent TN26 1JN

Page 4

Dover Vineyard Church Statement of Financial Activities For The Year Ended 31 March 2025

Unrestricted funds £ 21,879 - 36	Restricted funds £ 1,343 55,057 45	2025 Total funds £ 23,222 55,057 81	2024 Total funds £ 40,796 30,222 242
21,915	56,445	78,360	71,260
(26,559) -	- (56,980)	(26,559) (56,980)	(19,815) (27,070)
(26,559)	(56,980)	(83,539)	(46,885)
(4,644) 4,459	(535) (4,459)	(5,179) -	24,375 -
(185) 580	(4,994) 39,868	(5,179) 40,448	24,375 16,073
395	34,874	35,269	40,448

The notes on pages 8 to 13 form part of these financial statements.

Page 5

Dover Vineyard Church Comparative Statement of Financial Activities For The Year Ended 31 March 2025

Unrestricted funds £ 29,088 - 232	Restricted funds £ 11,708 30,222 10	2024 Total funds £ 40,796 30,222 242
29,320	41,940	71,260
(19,815) -	- (27,070)	(19,815) (27,070)
(19,815)	(27,070)	(46,885)
9,505 (9,294)	14,870 9,294	24,375 -
211 369	24,164 15,704	24,375 16,073
580	39,868	40,448

The notes on pages 8 to 13 form part of these financial statements.

Page 6

Dover Vineyard Church Statement of Financial Position As At 31 March 2025

Unrestricted funds £ -	Restricted funds £ 52,719	2025 Total funds £ 52,719	2024 Total funds £ 59,597
- 176 2,686	52,719 188 3,731	52,719 364 6,417	59,597 739 6,186
2,862 (2,467)	3,919 (500)	6,781 (2,967)	6,925 (2,102)
395	3,419	3,814	4,823
395	56,138	56,533	64,420
-	(21,264)	(21,264)	(23,972)
395	34,874	35,269	40,448
		34,874 395	39,868 580
		35,269	40,448

On behalf of the board

Mr D J Brittain Trustee 26 January 2026

The notes on pages 8 to 13 form part of these financial statements.

Page 7

Dover Vineyard Church Notes to the Financial Statements For The Year Ended 31 March 2025

1. General Information

Dover Vineyard Church is an unincorporated charity registered with the Charity Commission, registered charity number 1187148. The principal address is The Beehive, Stembrook, Dover, Kent, CT16 1PF.

2. Statement of Compliance

The financial statements 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.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The charity is a Public Benefit Entity as defined by FRS 102.

3.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.

3.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3.4. 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.

3.5. 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.

3.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold 10% straight line Plant & Machinery 20% reducing balance Computer Equipment 20% straight line

3.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.8. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

Page 8

Dover Vineyard Church Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

3.9. Provisions and Contingencies

Provisions

A provisions are recognised for grants received for capital expenditure. These are released to the Statement of Financial Activties over the useful life of the asset, matching the depreciation charged. This effectively reduces the reported cost of the asset over time.

3.10. Pensions

The charity operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

3.11. Government Grant

Government grants are recognised in the statement of financial activities in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the statement of financial activities. Grants towards general activities of the entity over a specific period are recognised in the statement of financial activities over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are transferred to the fair value reserve and released to the statement of financial activities over the useful life of the asset concerned.

All grants in the statement of financial activities are recognised when all conditions for receipt have been complied with.

4. Income from Donations and Legacies

. Income from Donations and Legacies
Donations and gifts Gift aid Donations and gifts Gift aid	Unrestricted funds £ 18,624 3,255	Restricted funds £ 744 599	2025 Total funds £ 19,368 3,854
	21,879	1,343	23,222
	Unrestricted funds £ 21,713 7,375	Restricted funds £ 11,708 -	2024 Total funds £ 33,421 7,375
	29,088	11,708	40,796

5. Investment Income

Bank interest receivable Bank interest receivable	Unrestricted funds £ 36	Restricted funds £ 45	2025 Total funds £ 81
	Unrestricted funds £ 232	Restricted funds £ 10	2024 Total funds £ 242

Page 9

Dover Vineyard Church Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Net Income/(Expenditure)

The net (expenditure)/income is stated after charging/(crediting):

he net (expenditure)/income is stated after charging/(crediting):
	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	6,878	3,140

Analysis of Expenditure

Activities undertaken directly £ 25,336 56,980	Support costs (see note 8) £ 1,223 -	2025 Total £ 26,559 56,980
82,316	1,223	83,539
Activities undertaken directly £ 18,576 27,070	Support costs (see note 8) £ 1,239 -	2024 Total £ 19,815 27,070
45,646	1,239	46,885
		2025 Church activities £ 1,223
		2024 Church activities £ 1,239

Page 10

Dover Vineyard Church Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

9. Independent Examiner's Remuneration

Independent examination of the financial statements Other assurance services Tax advisory services Other financial services 10. Staff Costs Staff costs were as follows: Wages and salaries Other pension costs	2025 £ 1,043 - - 180 1,223 2025 £ 38,573 705 39,278	2024 £ 940 - - 299
		1,239
		2024 £ 20,979 221
		21,200

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Average Number of Employees

Average number of employees during the year was: 3 (2024: 2)

Tangible Assets

Land & Property Leasehold £ 58,754	Plant & Machinery £ 3,120	Computer Equipment £ 2,159	Total £ 64,033
58,754	3,120	2,159	64,033
2,448 5,875	260 572	1,728 431	4,436 6,878
8,323	832	2,159	11,314
50,431	2,288	-	52,719
56,306	2,860	431	59,597

Debtors

Due within one year Trade debtors Other debtors	2025 £ 234 130 364	2024 £ 609 130
		739

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Dover Vineyard Church Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

14. Creditors: Amounts Falling Due Within One Year

Trade creditors Taxation and social security Accruals and deferred income	2025 £ - 1,417 1,550 2,967	2024 £ 282 805 1,015
		2,102

15. Provisions and Funding Commitments

Balance at 31 March 2024 Utilised Balance at 31 March 2025	Capital grant £ 23,972 (2,708)	Totals £ 23,972 (2,708)
	21,264	21,264

16. Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £705 (2024: £221).

At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.

17. Movement in Funds

As at 1 April 2024 £ 580 39,868	Income £ 21,915 56,445	Expenditure £ (26,559) (56,980)	Transfers £ 4,459 (4,459)	As at 31 March 2025 £ 395 34,874
40,448	78,360	(83,539)	-	35,269
As at 1 April 2023 £ 369 15,704	Income £ 29,320 41,940	Expenditure £ (19,815) (27,070)	Transfers £ (9,294) 9,294	As at 31 March 2024 £ 580 39,868
16,073	71,260	(46,885)	-	40,448

Page 12

Dover Vineyard Church Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

18. Transactions with Trustees

The following trustees have been paid remuneration or have received other benefits from the charity or related entity:

Name of trustee Legal authority Remuneration £ Mr D J Brittain Governing document provision 6,610 uring the previous year the following trustees have been paid remuneration or have received other benefits from the charity Name of trustee Legal authority Remuneration £ Mr D J Brittain Governing document provision 4,219	Remuneration £ 6,610	2025 Total £ 6,610
		or a related entity: 2024 Total £ 4,219

During the previous year the following trustees have been paid remuneration or have received other benefits from the charity or a related entity:

During the year L Brittian was a connected party to a trustee. She received total remuneration of £30,437 (2024: £16,759) for her roles as senior pastor and Beehive manager.

No trustee expenses have been incurred.

19. Related Party Disclosures

Key management personnel (including trustees) received compensation of £36,342 (2024: £20,979)

Page 13

Dover Vineyard Church Detailed Statement of Financial Activities For The Year Ended 31 March 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Gift aid Charitable Activities: Beehive Operating Beehive Rental income Grants Investments Bank interest receivable EXPENDITURE ON: Charitable Activities: Church activities Catering and hospitality Gifts and donations made Resources Room hire and rent CPD and training Trustees' salaries Wages and salaries Employers pensions Travel and subsistence expenses Computer software, IT consumables and maintenance Repairs, renewals and maintenance Insurance Telephone and internet costs Printing, postage and stationery Subscriptions Other direct costs Depreciation Independent examiner's fees Beehive Cost of goods sold Catering and hospitality CPD and training Other direct trading costs Wages and salaries Travel and subsistence expenses	2025 Total funds £ 19,368 3,854	2024 Total funds £ 33,421 7,375 40,796 14,764 - 15,458 30,222 242 242 71,260 (718) (686) (52) (23) - (4,219) (8,440) (221) (1,296) (440) (938) (196) (28) (48) (839) - (432) (1,239) (19,815) (3,819) (564) (357) (1,016) (8,320) (37) ...CONTINUED
	23,222 40,943 4,638 9,476
	55,057 81
	81
	78,360 (623) (1,300) - - (1,544) (6,610) (9,071) (705) (2,673) (562) (317) (220) - (34) (689) (557) (431) (1,223)
	(26,559) (8,640) - (37) - (22,892) (457)

Page 14

Dover Vineyard Church Detailed Statement of Financial Activities (continued) For The Year Ended 31 March 2025

Consultancy fees Light & heat Computer software, IT consumables and maintenance Repairs, renewals and maintenance Insurance Telephone and internet costs Printing, postage and stationery Subscriptions Other direct costs Depreciation Bank charges NET (EXPENDITURE)/INCOME	- (5,588) (2,109) (4,925) (1,630) (434) (1,125) (824) (721) (6,447) (1,151)	(1,795) - (999) (4,756) (257) (248) (1,185) (770) - (2,708) (239)
	(56,980)	(27,070)
	(83,539)	(46,885)
	(5,179)	24,375

Page 15