**KETTERING VINEYARD – CHARITY REGISTRATION NO 1193954** Ket Charity Commission Annual Report 2023-2024 Kettering Vineyard is a Charitable Incorporated Organisation (CIO), established 09/03/2021 to advance the Christian religion for the public benefit in accordance with the Vineyard Statement of Faith referred to in our constitution. We exist to organise and provide Christian worship, to provide facilities and service to enable the church to fulfil its mission to the members of the church, visitors to the church and to the local and wider community. We also exist to provide facilities for Christian training and service, evangelism and outreach and assistance to the wider Christian church in its ministries. ## **Introduction** This report covers the period 01/04/2023– 31/03/2024. It outlines the activities of the Charity Kettering Vineyard during this period and reflects on how these activities meet the objectives of the charity, the income, outgoings, financial procedures including savings policy, and the sustainability of the organisation. The report is intended to provide accountability to stakeholders, including donors, financial supporters, service users and beneficiaries and is designed to be publicly available on the Charities Commission Website (htps://register-of-charites.charitycommission.gov.uk/charity-search/-/charity-details/ 5178072). It was approved by the Trustees on 17/09/2024 and is signed by David Roberts, senior pastor and chair of the trustees. The Trustees are aware of the Charity Commission’s requirement to follow their Guidance on Public Benefit. ## **Administrative Details** Kettering Vineyard’s principal office is: The Peace House, 12 Sulgrave St, Barton Seagrave, Kettering The Trustees in post during the reporting period were: Dr David Roberts (Chair and Senior Pastor) Russell Kaye John White (died 4/12/23), replaced by Majbritt Moulding Hilary Procter Secretary to the Trustees: Elaine Roberts (Senior Pastor) ## **Provision of Christian Worship and services** During the accounting year, no changes were made to the structure, legal purposes or objectives of the charity (outlined above). At the beginning of the financial year, we were meeting for worship and Christian fellowship on most Sundays of the year, excepting generally any fifth Sunday in the month and Sundays in August. We continue to rent space for meetings and other charitable activities in the offices of Hope UK (another local charity), and also held additional meetings for worship, training, and service to the local community, both at Hope UK, and in local homes in the community. We have maintained a website (htps://www.keteringvineyard.church), where details of our activities can be found. We 1 **KETTERING VINEYARD – CHARITY REGISTRATION NO 1193954** Ket Charity Commission Annual Report 2023-2024 have a number of people who volunteer within the church to provide hospitality, music for worship, preaching and teaching and hosting home groups. ## **Provision of Services to the Community and the Wider Church** We have supported second hand school uniform give-aways and social activities for the general public and for members of other churches over the last year. We have worked with other organisations to provide mental health support (Kintsugi Hope) and the local Foodbank, Street Pastors, and the Salvation Army, and as well as paying rental, we have donated to Hope UK who provide drug and alcohol education into schools. We actively supported the local Churches Together organisation and have attended local prayer gatherings in person and on Zoom. We set up a walk-in café (Lighthouse) with free refreshments on occasional Saturday mornings, offering a space for people to chat, and make friends. We donated our December offerings to Hope UK (£400) for drug and alcohol education. We set up a relief fund and provided financial support to families and individuals in need, paying for furniture, clothes and other items. We held an Alpha Course (a “101” course in Christian beliefs) and held a baptism service for five individuals in November 2023. ## **Governance** We have held Trustees meetings every 3-4 months, providing reports on our activities and finances and working with the trustees to develop robust governance policies, such as safeguarding, financial probity, complaints, conflict of interest. One of our trustees fell ill and passed away during this period and a replacement trustee was appointed. We ensure that all our trustees have an annual update and review of safeguarding. There will be changes to the trustees in the year ahead, as individuals come to the end of their period of office and new trustees are recruited. We maintain a safe, GDPR approved database (ChurchSuite) of our attendees, and keep them updated regularly by Email and WhatsApp messages. ## **Training and Service** Some of our core team of leaders have moved away from our church, but several have engaged with national training and conferences. We have continued to provide training for the wider congregation in prayer, serving and hearing God’s voice. One of our leaders researched and started a course in professional coaching. Our church life provides opportunity for people to volunteer and get involved. Commitment is variable, continuing to lead to fragility in the services we can offer. While some people are very engaged, others can be unreliable. Generally, however, we have met our objectives as far as we have been able within our resources. We have provided a space where people feel welcome and cared for. Generosity is one of our high values and we do not charge people for any of our services or hospitality. 2 **KETTERING VINEYARD – CHARITY REGISTRATION NO 1193954** Ket Charity Commission Annual Report 2023-2024 ## **Financial Summary** This section should be read in conjunction with the annual financial report to the Charities Commission. Our income is almost entirely from donations from church attenders. We did not spend any money on fundraising and did not receive any grants from any other bodies. Our income was static at £34,551 in the year to 31/03/2024. Our expenditure was also static at £19,233 (a slight drop from £19,257). The main items of expenditure are on rental, hospitality, compliance, subscriptions and training. We also gave more than 10% of our income away (half of this giving was made just after the end of the financial year). There are no paid members of staff of the charity at this time. Our assets were valued at £6,545. The improved financial position meant we were able to put aside savings of £13,500 (total at year end £34,000) which provides a buffer of at least 6 months for predicted expenses, as well as a significant saving towards the costs of developing future services including recruitment of staff with on costs. At the beginning of the year we were projecting a drop in our income over the year ahead and drew up a budget which expected stable outgoings. New giving actually more than replaced the expected drop in giving and we realised our hope to increase our savings/reserves to £34,000. Signed ………David Roberts… 07/01/2025 david.roberts@keteringvineyard.church On behalf of the Trustees 3 **----- Start of picture text -----**
Charity No
Kettering Vineyard 1193954
(if any)
Annual accounts for the period
Period
start Period end
date 01/04/2023 To date 31/03/2024
Section A Statement of financial activities
Unrestri Restricted Prior year
cted income Endowme Total funds
Recommended categories by activity funds funds nt funds funds Sec C: 1.5
£ £ £ £ £
Incoming resources
Income and endowments from:
Donations and legacies 1 27,602 1,730 - 29,332 34,386
Other trading activities: Tax Reclaim 2 4,943 - - 4,943 -
32, 34,38
Total 545 1,730 - 34,551 6
Resources expended
Expenditure on:
Raising funds 4 - - - -
17, 1,
Charitable activities
4 632 600 - 19,233 19,257
17,
Total 4 632 1,600 - 19,233 19,257
Net income/(expenditure) before investment 14, 130 - 15,04 1
Notes
**----- End of picture text -----**
1 |**gains/(losses)**
Net gains/(losses) on investments
6
**Net income/(expenditure)**
**Extraordinary items**
5
**Transfers between funds**
5
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for
the charity’s own use
5
Other gains/(losses)
5
**_Net movement in funds_**
6
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**
6|913|||3|5,129| |---|---|---|---|---|---| ||384|
-|-|384|
30| ||15,
296|130|-|15,426|15,158| ||-|-|-|-|-| ||-|-|-|-|-| 2 **----- Start of picture text -----**
Section B Balance sheet
Restrict
ed
Unrestricted income Endowme
Total last
funds funds nt funds Total this year year
£ £ £ £ £
Fixed assets
Tangible assets 8 6,545 - - 6,545 6,556
Total fixed assets 6,545 - - 6,545 6,556
Current assets
300 300
Loan outstanding 5,058 130 5,188 3,815
Current Account 33,913 33,913 20,030
Deposit Account
(Cash at bank and in hand) 8 -
Total current assets 39,271 130 - 39,271 23,845
Creditors: amounts falling due
within one year 8 - - - - -
Net current assets/(liabilities) 39,271 130 - 39,401 23,845
Total assets less current liabilities 45,686 130 - 45,816 30,401
notes
**----- End of picture text -----**
3 |**Creditors: amounts falling due**
**after one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on
behalf of all the trustees|8|-|-|-|-|-|-|-| |---|---|---|---|---|---|---|---|---| ||8|-|-|-||-|-|| |||||||||| ||8|45,686|130|-||45,816|30,4
01|| |||||||||| ||8|-
-|-|-||-|-|| ||8||130|-||130|-|| ||8|45,686|-|||
45,686|30,401|| ||8|||||-||| ||8|45,686|130|-||
45,816|30,401|| |||||||||| |||Signature|||Print Name|||Date of
approval
dd/mm/yyyy| |||David Roberts|||David Roberts|||08/01/2025| |||Russell Kaye|||Russell Kaye|||08/01/2025| |||||||||| 4 ## **Section C Notes to the accounts** ## **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: **----- Start of picture text -----**
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in
• and
ü accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16
with*
July 2014
• and
ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
with*
**----- End of picture text -----**
- and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* **ü** - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; _**Not applicable**_ Disclosure of any uncertainties that make the going concern assumption doubtful; _**Not applicable**_ Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the _**Not**_ trustees prepared the accounts and the reason why the charity is not regarded as a going concern. _**applicable**_ ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. **----- Start of picture text -----**
Yes* ü
* -Tick as appropriate
No*
**----- End of picture text -----**
5 _**Please disclose: (i) the nature of the change in accounting policy; Not applicable (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and Not applicable (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate Not applicable amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* **ü** * -Tick as appropriate No* _**Please disclose: (i) the nature of any changes; Not applicable (ii) the effect of the change on income and expense or assets and liabilities for the current period; and Not applicable (iii) where practicable, the effect of the change in one or more future periods. Not applicable**_ **1.5 Material prior year errors** No significant material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* **ü** * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error; See Below (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and See Below (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts. See Below Our Accounting Policies are available on request Our income and assets have been independently audited by RS Accounting Ltd 157 London Rd, Kettering NN15 6NQ**_ 6 ## **Prior Year Errors** _**1. We accidentally failed to have our accounts audited for the previous year due to not realising that income over £25,000 would trigger the need for audit**_ _**2. There were some minor errors in the report to the Charity Commission due to accounting mistakes; these were identified by our auditor, who corrected the previous year’s figures in this year’s report. These are identified as follows**_ - _**Other Trading Activities: not included = £43**_ - _**Total Income: reduced by £43 to £0**_ - _**Expenditure on charitable activities: increased by £72 to £19,257**_ - _**Net Income/expenditure before gains/(losses): reduced by £58 to £15,129**_ - _**Net gains/(losses on investments: increased by £30 (from zero),**_ - _**Net income/expenditure increased by £29 to £15,158**_ - _**Transfers between funds: misunderstanding that this represented transfers between current and savings account rather than allocation of funds to unspecified or restricted funds: £15,000 removed from this line and reallocated to Current Assets Deposit Account**_ - _**Net movement in funds: there were in fact no movement in funds – corrected to zero – £3,815 reallocated to Current assets Current Account in Balance Sheet**_ - _**Total funds brought forward therefore adjusted to £23,929 (included current account balance £3,815, Deposit account balance £20,030)**_ - _**Adjustment of Tangible Assets from £6,545 to £6,556 (office and other equipment – additions less depreciation) – £11 increase**_ - _**Current Assets: breakdown of current assets into categories (Current Account £3,815, Deposit account £20,030 – total £23,845)**_ - _**Total Net Assets or Liabilities corrected to £30,401 (minor typo error – previously £30,812)**_ - _**Unrestricted funds corrected to £30,401**_ - _**Total funds corrected to £30,401**_ _**3. There were no corrections prior to this year**_ 7 ## Note 1 Donations and legacies to the church came from general giving The majority of income was unrestricted; A separate fund to relieve poverty and need was set up for donors to specify if they wish There were no government grants Note 2 Other Trading Activities include moneys received under the Gift Aid Scheme - Note 3 Not Used Note 4 Charitable activities are outlined in our constitution: they include: Organisation and provision of Christian Worship & Provision of facilities and services appropriate for the church to fulfil its mission to members, visitors and the local community Provision of facilities for Christian Training and service; Christian evangelism & outreach Support and provision of Christian evangelism and outreach Provision of assistance to the wider Christian Church in its ministries We confirm that the only expenditure on raising funds was a small deduction to cover costs of processing gifts made through “Stripe”. **----- Start of picture text -----**
Analysis of Expenditure
Donations & Relief £1,599.61 Subscription £2,833.12
Equipment £1,353.17 Compliance £680.90
Expenses £2,984.34 Marketing £369.27
Hospitality £3,307.85 Office £485.80
Training
Hardship £224.80
£2,315.93
Outreach £126.49
Training Resources £328.60
Children £354.52
Charges £46.95
Rental £2,902.65
£19,233.10
**----- End of picture text -----**
8 ## **Total** Note 5 Transfers between funds include movement to a “relief” account which exists to relieve poverty and need There were no extraordinary items Note 6 Bank Interest of £384 was received on the charity savings account Gift Aid of £4,942.85 was claimed (previous year’s figures included gift aid in the charitable income column) ## Note 7 During the current year we added a relief fund for donors to specify funding for needs identified in the community, rather than general expenses; £1,730 was allocated to this fund, though some of our giving is from our general fund Note 8 **Assets** There were no intangible, heritage or Investment assets Fixed Assets Carried Forward £6,556 Additions over the year £1,436 Disposals/impairment £0 Depreciation (£1,447) £6,545 Current Account Savings Loan outstanding Current Assets £39,271 £5,058 £33,913 £300 **Total Assets** £45,816 There were no stocks held, debtors or investments at year end There were no endowment funds during the year Employees & The Charity currently has no paid employees Note 9 Volunteers 9 The Charity relies on volunteers who provide services to enable the charity to function (see note 4 above) The senior pastors provide unpaid support of approximately five working days per week, plus evening work Other volunteers help the charity to meet its objectives Reimbursement of receipted and reasonable expenses is made on an adhoc basis No Trustees are paid for their services, but reasonable expenses may be reimbursed 10 Report lo the tr￿te081d1rO¢t0pJl momberg of Kettering Vineyard On o¢¢ounts for theY￿r end 31￿ Marth 2024 Re8PeCtive responsi￿111>•• The trustees are reSp￿$th fw the preparation of Ihe aKounts. of trustoes and examlner It my responsi)ilty to.. examw)e the a¢¢i%nts under8th 145ofthe Chat*ès Art 2011, lo follow the prc￿￿tureS laKI down in the geF)eral DirECtrons given by the Charrty CommrJsion (under section 14515Jlb) of the Charities Act, and 10 Stale whether partmwlar matters have ￿ne to my attenti Buis of ind•p•nd•nt My examW￿lI0n was carried out in accordan￿ with general Direct￿?￿8 given by the •xamin•es •tat•m•Trt Charity Commmion An exwnination Indudes a review of the accounting reGords kept by the chafity and a c(￿pariSOn of the accounts preBenled with those records, 11 also includes cons￿eral10n of any unusual rtems or disclosurgs In the accounts, and 8eekhig explanations from the tmstees conlxming any such matters. The audrt, and consequenty rKJ opinicffi is gNen as to whether the accounts present a 'true and farf and the report 1$ Imiled lo those matters set out in the stalemant below. Indopondont exarninofs In ¢onnec*on with my exwnination, no m*erial matter8 have ¢c￿e to my attention slatement vthi¢h gt¥esTr ¢auJetstdievethal.ffb. ￿y￿￿ter￿1 fesFe¢i: • a¢¢ountw)g rectrds V*we nol kept in accordance wrth section 388 ol the Cornpan￿ Ad 2006: or . the aCC￿nts do ncA a¢￿(￿ wrth 8uth r8¢ord8. I have c