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:
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 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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**4**
Charitable activities:
Beehive
Investments
**5**
**EXPENDITURE ON:**
Charitable activities:
**7**
Church activities
Beehive
**NET (EXPENDITURE)/INCOME**
Transfers between funds
**17**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**17**|**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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**4**
Charitable activities:
Beehive
Investments
**5**
**EXPENDITURE ON:**
Charitable activities:
**7**
Church activities
Beehive
**NET INCOME**
Transfers between funds
**17**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**17**|**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**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**12**
**CURRENT ASSETS**
Debtors
**13**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**14**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**PROVISIONS FOR LIABILITIES**
Provisions For Charges
**15**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
**TOTAL FUNDS**
**17**|**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**
6. **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|
7. **Analysis of Expenditure**
|Church activities
Beehive
Church activities
Beehive
8.
**Support Costs**
General administration
General administration|**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.
11. **Average Number of Employees**
Average number of employees during the year was: 3 (2024: 2)
12. **Tangible Assets**
|**Cost**
As at 1 April 2024
As at 31 March 2025
**Depreciation**
As at 1 April 2024
Provided during the period
As at 31 March 2025
**Net Book Value**
As at 31 March 2025
As at 1 April 2024|**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|
13. **Debtors**
|**Due within one year**
Trade debtors
Other debtors|**2025**
**£**
234
130
364|**2024**
**£**
609
130|
|---|---|---|
|||739|
Page 11
## **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**
|**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Beehive
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Beehive
**Total 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