ids.
chartered accountants
Company Registration No. N1613839 {Northern Ireland}
VINEYARD COMPASSION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1BG

ids.
VINEYARD COMPASSION
chartered accountants
CONTENTS
Page
Legal and administrative information
Trustees, report
Independent auditor's report
10-12
Statement of financial activities
13
Balance sheet
14
Statement of cash flows
15
Notes to the financial slatements
16-28

ids.
VINEYARD COMPASSION
chartered accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
MrAR Lynas
Mr P R Lynas
Mr D P Wright
Prof. K C Hutchinson
Secretary
Mr P R Lynas
Charity number
NIC100508
Company number
N1613839
Registered office
10 Hillmans Way
Ballycaslle Road
COLERAINE
Co Londonderry
BT52 2ED
Auditor
IDS Chartered Accounlants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Bankers
Danske Bank
Ballymena Business Cenlfe
BALLYMENA
Co Anlrim
BT43 5BY
Solicitors
Macaulay Wray
35 New Row
COLERAINE
Co Londonderry
BT52 1AH

ids.
VINEYARD COMPASSION
churtered occountants
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report and financial statements for the year ended 31 December 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's Igoverning documenll, the Companies Act 2008 and
"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo 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}.
Objectives and activities
The principal activity of the charily continued to be the provision of social relief within the community.
Vineyard Compassion is a charity based in Coleraine. Vve aim lo support people, "from crisls to full potential. by
providing practical support for the poor, whilst empowering them lo tackle the underlying rool causes of poverty.
Our catchmenl district is primarily the Causeway Coast and Glens Borough. However, our work with the
Probation Board and Prison SeNice helps people from all over Northern Ireland. Our volunteers come from as
far away as Belfast and Omagh, although most are local. Poverty in this region is much higher than the Northern
Ireland average with 27.5 /0 of people and 30.90/a of children living in poverty. Coleraine includes some of the
mosl deprived wards in Northern Ireland.
The most vulnerable people in our community are faced with a complex sel of barriers such as long-term
unemployment, family breakdown, homelessness, problem debt, mental health issues, ex-offending, low
educational achievement and poor self-esteem. For many, these barriers are too big to overcome without
support. This can lead to periods of destitution, when people go without the bare essentials such as a home.
food, clothe5 and healing.
Recognising the significant deprivation in Ihe local area and motivated to support the most vulnerable in society,
Vineyard Compassion was established. The charity takes a multi-faceted approach lo tackling poverty. seeking
to maximise the potential for lasting Iransforrnalion. Ils programmes are making a real difference. We have
been privileged to see dignity and hope restored lo thousands of vulnerable people who were trapped in cycles
of poverty. The support Vineyard Compassion offers is available al no cost, to everyone in the community
regardless of belief, sexual orientation, race or nationality.
Vineyard Compassion's vision is to have..
"a transformed and thriving community wher& pov&rty is unacceptable and uncommon"
Vineyard Compassion's mission in achieving our vision is to..
'provide people with financial, emotional or practical support at their point of né8d, while gmpowering them to
tackl& th8 undgdying root causes of poverty"
The charity offers holistic support centred around three core themes..
1. PROVISION.. we provide immediate financial, emotional or practical support at crisis points of need.
For example, the provision of food, clothing. emotional support or debt counselling, where individuals
laGk the resource to meet their own needs.
2. EMPOWERMENT: we empower people to tackle the underlying root causes of poverty. For example,
leaching budgeting skills, building capacity within clients to break the cycle of poverty. moving from
dependency toward5 greater independence.
3. EMPLOYMENT.. we support people on a journey towards employment that is fulfilling. We know that
work is the besl roule out of poverty, not only providing financially, but building confidence and 5elf-
esteem. improving mental health and providing greater Gommunity.
Staff assisted by a team of over 200 volunteers support the work. Many volunteers are former clients who are
now in a position to help other5. We were delighted to receive the Queen's Award for Voluntary Serwce in 2018
acknowledging the tremendous contribution made by our volunteers in meeting community needs.

ids.
VINEYARD COMPASSION
chartered accountants
TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The charity works alongside agencies and statutory bodies with the goal of tackling poverty. It receives referrals
from and signposts clients to these organisations for specialist support. These include government departments
such as Health, Communities and Justice, the Probation Board, Prison SeNice, Housing Executive and local
councils along wilh many charities including the Simon Community and St Vincent de Paul.
Our activities include..
The Open Door drop in café - this provides a gateway and befriending service to access all support
services. Clients only have to enter ONE DOOR and go over their story ONCE.
Compassion Support - the Compassion Support learn connects with all new clients. Through tailor-
made support plans guests are empowered to move beyond crisis point.
Causeway Foodbank - provides emergency food and household essentials. Referrals come from
care professionals. We also operate a clothing bank called the Wear House.
RESET Social Supem)arket - provides six months of low-cosl food along with support services,
courses and training to enable people to reset their priorilies of food, finance and future stability.
CAP Debt Centre- provides debt counselling, support and money management courses.
Link Logs
offers a voluntary work placement designed to increase confidence, skills and
employability. This mentor led environmenl operales within a social enterprise structure. Some referrals
come from the Probation Board for community setvice and prisoners on day release. The Link Logs
social enterprise will see a decrease in production from July 2024 and subsequently a reduction in
sales the remainder of 2024. Thi5 is due having to dismantle and relocate the Link Logs operation from
a leased warehouse to alternative warehousing on a sile owned by CCV as we were unable to agree
reasonable lease amount. The leased sile will be vacated by September 2024. The new location will be
much smaller than the previous location and we're anticipating lower production and sales moving
forward into 2025.
Grow allotment- gives opportunity for people to grow produce in a supportive environmenl improving
mental health and promoting physical and social well-being
Compassion Housing - provides short-term accommodation for homeless or at-risk people. Referrals
come from the Housing Executive, Social Services. Simon Community, Women's Refuge and Women's
Aid.
Vineyard Compassion's value5 SUPPOrt5 people in a process of transformation from dependence to
independence. The different values build upon each other.. you need worth lo have hope. You need hope to have
meaningful relationships. You need relationships lo deal wilh the range of complex issues in your life. You need
a holistic solution to be fLJlly empowered.
Worth-ALL people are welcome, are valuable and deserve to be treated wilh dignity and respect.
Hope
we believe that there is hope for the future for everyone, no matter how difficult the situation
might appear.
Relationships we believe individual growth and healing happen as we spend time in community with
people who care about us.
Holistic - we recognise and seek lo meet the needs of the whole person - financial, emotional, practical
and spiritual - not just their presenting problem.
Empowerment- we encourage people lo develop ski115 that equip them to meet their own need5 and
break the cycle of poverty- moving from a place of dependence to independence.

ids.
VINEYARD COMPASSION
chartered accountants
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and perforniance
Throughout 2023 the Cost-of-Living Crisis has continued to impact more and more families acros5 the
community. A growing number of families are facing financial crisis for the first time, while others are being
pushed further into poverty and despair. Those with very low incomes have experienced a substantial reduction
in their disposable income. This leads them lo face impossible decisions on whether lo eat or heat their home.,
pay the electricity bill or cover unexpected costs such as repairing a washing machine or fixing a boiler. Many
working families who previously were able to live comfortably are now living under the immense financial
pressure, with mortgage or rent arrears and genuine fear of losing their home.
During 2022, Vineyard Compassion experienced an unprecedented surge in demand for ils services. Thi5
momentum continued into 2023, with our Foodbank and Clothing bank serving more Ihan double the number of
individuals in need compared lo the previous year. Additionally, our Open Door drop-in sessions attracted nearly
INice as many participants, totalling an incredible 4872 visits over the past 12 months.
2023 a150 marked a significant shift as the firsl group of asylum seekers arrived on the North Coast. Initially,
these individuals were housed in a hotel in Portslewart. followed by families being accommodated in a hotel in
Portrush. Many others have been dispersed across Coleraine and beyond. Vineyard Compassion has the
privilege of supporting these individuals and working alongside statutory and communitylvoluntary agencies to
deliver coordinated support.
Collaboration and working in partnership are key values for Vineyard Compassion lo ensure that clients receive
the very best SUPPOrt. For this reason, Vineyard Compassion hosts and participates in several effective
partnerships in the local area with various statutory agencies and communitylvolunlary organisations.
Vineyard Compassion seeks to avoid duplication in service provision whenever possible, and where gaps exist or
current provision is unable to cope with demand, Vineyard Compassion looks for ways to launch projects that
meet genuine needs in a suslainable and effective way.
In a recenl survey, 920/0 of clients described Vineyard Compassion's support as 'life transforming. or "a great
help. 97 /0 said since working with vineyard Compassion they were "hopeful" more confident" and 'able to face
their problems"
Two clients surveyed slated..
°Il it hadn't been for the help and support I raceiv8d from Vineyard Compassion, I would 8ith&r bo dead or in jail."
"The support I received has given me light at the end of the tunnel. I'm making good progress with paying off my
debts and improving my ment81 health."

ids.
VINEYARD COMPASSION
chartered occountants
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial review
The results for the year are set out on page 13.
The charity returned net outgoing resources for the year of £182,273 12022
net incoming resources of
£198,392). At 31 December 2023 the total funds of the charity amounted to £1.466,672 {2022 £1,848,945}
comprising restricted funds of £191,113 {2022 - £215.865), and unreslrictedldesignated funds of £1.275.559
(2022- £1,433,080).
The spread of income and expenditure by source is shown in the following graphs..
Income by Source I£OOOs)
450
4CO
350
300
250
2CO
150
Jcc
50
Ind v Idual
O[oan.'syt,'orG
Grènts
s￿40., Enterprse &
Oilier frèdino
Otlier
2)23 • 2:.

ids.
VINEYARD COMPASSION
chartered accountants
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income by Source
2023
Ind•1 dual
Organi*tions
Grarts
tc(i?,' Enterkrse & Other I radi
Other
Expenditure by Activity
2023
. cOm￿￿5,,0n_upp0rr
Link LOES
Ccunselln
Foodbank
Oebt Centr
-.oc,'al Eupefm3rket
Otlier proj￿r$
-upporr & G￿ernance • FundraisinE
The principal risk faced by the charity Gonlinues to be the potential of receiving insufficient funds to continue its
activities. The charity seeks to miligate this risk in the following ways..
UnreslriGled reserves are held which are sufficient to cover.. the continuance of operations given a 25 %
reduction in unrestricted and project income. for a period of 3-6 months, and any specific liabilities which are
oulside of the normal scope of aclivilies;
Vvherever possible, projects are developed and structured lo be self-sustaining and therefore have the
potential lo continue for the long term without external funding-
The charity 15 continuing lo develop its fundraising strategy to continue to diversify core funding sources
and therefore avoid any over-relianGe on a small number of funder5.

ids.
VINEYARD COMPASSION
chartered occountants
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Total unrestricted reserves (comprising of cash and debtors, less short-term liabilities) were £46.801 (2022
£314,538)
Based on the 2024 budget, the range of reserves considered by the trustees to be adequate (as calculated
above) is between £122K - £245K. Unreslricled reserves are currently below this range. Trustees focus in
budgeting and planning going forward is to build the unrestricted reserves towards the 3 month run rate.
Plans for future periods
Following the COVID pandemic, Vineyard Compassion has been developing various partnerships and
collaborative projects. A key milestone was the initiation of an Anli-Poverty Network of which Vineyard
Compassion is a founding member and one of the main delivery agents. Thi5 network was spearheaded by
Causeway Coast and Glens Council with inpul from the Department for Communities Nl and is now chaired by
Ricky Wright, Vineyard Compassion's Chief Exec. A detailed action plan has been developed which will be
oulworked in the years ahead. This will be a key emphasis for Vineyard Compassion, lo work strategi1211y in
partnership with other local organisations with the shared goal of tackling povety and social deprivalion. A
consortium has been created among network members to offer holistic wraparound support lo people in crisis.
which was piloted in 2021 and will continue into 2024.
Vineyard Compassion piloted a new 'mobile' support service in late 202110 offer crisis support and signposting to
rural locations where barriers lo engagemenl are higher. The 'Mobile Open Door. dropin service has continued
throughout 2022 and 2023 and provides a needs assessment, emergency provisions {Foodbank), Social
Supermarket, one to one support and signposting to other services. We aim lo review and evaluate its success
during 2024 with the aim of expanding ils seNice if feasible.
During 2022 our supported housing project transitioned fomally into a new Emergency l Temporary Housing
project in partnership with Northern Ireland Housing Executive. During 2024, this project will take significant
focus of our senior staff team to develop the project, ensuring it will be sustainable financially, while effectively
meeting the needs of clients who need crisis accommodation.
We also be developed a new 'Outcornes I Impact Framework, lo better identify the positive changes within
people's lives that we support. This will help us to capture our impact and provide the most detailed answer to
"what does success look like?" for the organisation. This will be integrated into a new bespoke client case
management IT system that will be developed and launched during 2024.
We will also continue to grow and develop our Fundraising Strategy so that Ihere is greater stability. We aim to
secure multi-year grants to give greater security in grant funding and widen the variety of our funders. We will
also continue to develop the number and amount of oui individual donations. while growing our social enterprises
lo form a larger percentage of our overall income. We are confident that these plans will be realised.
Structure, governanGe and management
Vineyard Compassion is a company limited by guarantee and was incorporated on 1 August 2012. The company
was established under a Memorandum of Association which established the objectives and powers of the
company and is governed by its Articles of Association. The liability of its members is limited in thal every
Member of the company undertakes to contribute an amount not exceeding £1 in the event of the company being
wound up.
The Iruslees, who are also Ihe directors for the purpose of company law, and who served during the year and up
lo the dale of signature of the financial statements were..
Mr R Kelly
(Resigned 20 October 2023)
MrA R Lynas
Mr P R Lynas
Mr D P Wright
Mr NA Young
Prof. K C Hulchin50n
(Resigned 29 OGlober 2023)

ids.
VINEYARD COMPASSION
chartered accountants
TRUSTEES. REPORT {CONTINUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
New directors are appointed when appropriate. Suitable candidates are considered on the basis of Iheir skills,
experience and sympathy with the aims of the Charity. New directors will be agreed at a board meeting before
being invited to join and will receive appropriate induction and relevant training.
Trustees are responsible for setting the organisation's payscales following the NICVA matrix and benchmark and
ensuring that these are adhered lo. Vineyard Compassion was birthed from Causeway Coast Vineyard church
{CCV) and has the same trustees.
The trustee5 have paid due regard lo guidance issued by Ihe Charity Commissiori in deciding what activities the
charity should undertake. New trustees will receive appropriale induction and relevant training.
We have a risk management assurance framework in operation. This covers areas such as safeguarding
processes for ohildren and vulnerable adults. staff training and development, health and safely for slaff and
public around the site as well as HR, IT and financial risks (covered by our reserves policy} Two of our board
members sit on a risk management suk>commillee alongside the Operations Director. Any risks are raised.
discussed and measures put in place to rnitigale the risk. Risk is a standing agenda item on our board meetings
and the risk management assurance framework is reviewed formally al the board meeting every six months.
Reference and administrative details
The day-to-day management of the charity is overseen by Ricky Wright (Chief Exec), David Mccracken
(Operations Director) and Victoria Moore (Finance Manager}.
Statement of trustees. responsibilities
The trustees, who are also the directors of Vineyard Compassion for Ihe purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepled Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and
fair view of the stale of affairs of the charity and of the incoming resources and application of resources. including
the income and expendilure, of the charitable company for that year.
In preparing these financial statements, the Iruslees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
slate whether applicable UK Accounting Standards have been followed, subjecl lo any material departures
disclosed and explained in the financial slalements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any lime the financial position of the charity and enable them to ensure that the financial slatemenls comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
In accordance with the company's articles, a resolution proposing Ihal IDS Chartered Accountants LLP be
reappointed as auditor of the company will be put at a General Meeting.

ids.
VINEYARD COMPASSION
chartered accountants
TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Disclosure of information to auditor
Each of the trustees has confirmed that there is no infomiation of which they are aware which is relevant lo the
audit, bul of which the auditor is unaware. They have further confirmed Ihal they have taken appropriate steps lo
identify such relevant information and lo establish that the auditor is aware of such information.
This report has been prepared in accordance with the provisions applicable lo companies entitled to the small
companies exemption.
The Irustees, report was approved by the Board of Trustees.
Mr P R Lynas
Trustee
Dated.. 3 September 2024

ids.
VINEYARD COMPASSION
chartered accountonts
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF VINEYARD COMPASSION
Opinion
We have audited the financial slatemenls of Vineyard Compassion (the 'charity') for the year ended 31 December
2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Slalement of Cash Flows and the
noles lo the financial stalemenls, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
inclLJding Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic ol
Ir81and (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the slate of the charitable oompany's affairs as at 31 December 2023 and of its
total incoming resources and expenditure of resources, including its income and expenditure. for Ihe year then
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿.,
and
have been prepared in accordance with the requirements of the Charities Act {Northern Ireland) 2008.
Basis for opinion
We conducted our audit in accordance with International Slandards on Auditing (UK) IISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit ol
the financial slatements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of Ihe going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not idenlified any material uncertaintie5 relating lo events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees wilh respect to going concem are described in the
relevant sections of this report.
other information
The Irustees are responsible for the other information. The other information comprises the information included in
the annual report. other than the financial slalements and our auditor's report Ihereon. Our opinion on the financial
statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility 15 to read the other information and, in
doing so. consider whether the other information is materially inconsistent with Ihe financial statements or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent rnalerial misstatements, we are required to determine whether there is a material
misstatement in the financial statemenls or a material misstatement of the olher information. If. based on the work
we have performed, we conclude that there is a material misstatement of this other information. we are required to
report that fact.
We have nothing to report in this regard.
10-

ids.
VINEYARD COMPASSION
chartered accountants
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF VINEYARD COMPASSION
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation lo which the Charitie5 (Accounts and
Reports) Regulations (Northern Ireland) 2015 require us to report lo you if, in our opinion..
the information given in the financial statements is inconsistent in any material respect with the Irustees,
report,. or
the charitable company has not kept adequate accounting records., or
Ihe financial statements are not in agreement with the accounting records and returns., or
we have not re￿iVed all the information and explanations we require for our audil.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the
charity for the purpose of company lawl are responsible for the preparation of the financial slalemenls and for being
satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial slatements, the Iruslees are responsible for assessing the charity's ability to conlinue as a
going concern, disclosing, as applicable. matters relaled to going concern and using the going concern basis of
accounting unless the trustees either intend to liquidate the charitable company or lo cease operations, or have no
realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditors under section 65 of the Charities Act {Northern Ireland) 2008 and report in
accordance with the Act and regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due lo fraud or error. and to Issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always delect a material misstalemenl when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influenGe
the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, lo delect material misstalemenls in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities including
fraud and non-compliance with laws and regulations. was as follows-.
the engagement partner ensured that the engagement team collectively had the appropriate competence.
capabilities and skills to identify or recognise non-compliance with laws & regulations.,
we identified the laws and regulations applicable to the charity through discussions with trustees and olher
Management, and from our commercial knowledge and experience of the sector.,
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial slalemenls or the operations of the company, including Ihe Companies Act 2006. taxation
legislation and data protection, antibribery. employment, environmental and health and safely legislation.,
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence.
identified laws and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-compliance throughout the audit.
11

ids.
VINEYARD COMPASSION
chartered accountants
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF VINEYARD COMPASSION
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an
understanding of how fraud might occur. by..
making enquiries of management as lo where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud.,
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulation5-, and
performing analytical procedures to identify any unusual or unexpected relationships..
reviewing journal entries to identify unusual Iransaclions.,
assessing whether judgements and assumptions made in determining the accounting estimates were
indicative of potential bias.,
investigating the rationale behind any significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, but were not limited lo..
agreeing financial statements disclosures to underlying supporting documentation.,
reading the minutes of meelings of those board of trustees..
enquiring of management as to actual and potential litigation and claims.,
reviewing legal correspondence.
There are inherent limitations in our audit procedures described above. The more removed laws and regulations are
from financial transactions, the less likely il is that we would become aware of non-compliance. Audiling standards
also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the
trustees and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due lo fraud can be harder to delect than those Ihal arise from error as they may
involve deliberate Goncealment or collusion.
A further description of our responsibilities is available on the FRC'5 website athttps.'Ilwww.frc.org.uklauditorslaudit-
assurance-elhicslauditors-responsibilities-for-the-audit. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts
and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might stale to
the charity's truslees those mallers we are required lo stale to them in an auditors, report and for no other purpose.
To the fullest exlenl permitted by law, we do not accept or assume responsibility to anyone other than the charity
and the charity's Iruslees as a body, for our audit work, for this report, or for the opinions we have formed.
Alison Wallace
IDS Chartered Accountants LLP
Statutory Auditor
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
3 September 2024
IDS Chartered AcGountan15 LLP is eligible for appointment as auditor of the Gharity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the Companies Acl 2006.
12-

ids.
VINEYARD COMPASSION
chartered accountonts
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
107,131
318.119
34,419
3,233
462.373
569,504
318.119
34,419
3,233
141.347
332.170
30.135
387
491,304
632,651
332,170
30,135
387
Total income
462,902
462,373
925,275
504,039
491,304
995,343
Expenditure on:
Raising funds
Charitable activities
87.355
533.068
87,355
487.125 1.020,193
52,173
391.951
52,173
744,778
352.827
Total expenditurè
620,423
487,125 1.107,548
444.124
352.827
796,951
Net incomellexpenditurel and
movement in funds
(157,521)
(24,752) (182,273)
59,915
138,477
198,392
Reconciliation of funds:
Fund balances at 1 January
2023
1,433,080
215,865 1,648,945
1.373.165
77,388 1.450,553
Fund balances at 31
December 2023
1,275,559
191,113 1,466,672
1,433,080
215,865 1,648,945
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
13-

ids.
VINEYARD COMPASSION
chartered accoL%ntants
BALANCE SHEET
AS AT31 DECEMBER 2023
2023
2022
Notes
Fixed assets
Tangible assets
13
1.114,451
1,031,441
Current assets
Stocks
Debtors
Cash al bank and in hand
14
15
33.720
42,179
336,079
12,547
89.489
576.466
411,978
678,502
Creditors: amounts falling due within
one year
16
(59.7571
{60,998}
Net ¢urrent assets
352.221
617,504
Total assets less Gurrent liabilities
1,466,672
1,648,945
The funds of the charity
Reslricled income funds
Unrestricted funds
18
191,113
1,275.559
215,865
1,433,080
1,466.672
1,648,945
The company is entitled to the exemption from Ihe audit requirement contained in Section 477 of the Companies Act
2006, for the year ended 31 December 2023, although an audit has been carried out under section 65 of the
Charities Act (Northern Ireland) 2008.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial slatemenls under the requirements
of the Companies Act 2006, for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companie5 subject
lo Ihe small companies regime.
The financial statements were approved by the trustees on 3 September 2024
Mr P R Lynas
Trustee
Prof. K C Hutchinson
Trustee
Company registration number N1613839 (Northern Ireland)
14-

ids.
VINEYARD COMPASSION
chartered accountonts
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Notes
Cash flows from operating activities
Cash (absorbed by)Igenerated from
operations
24
(91,401)
246,300
Investing activities
Purchase of tangible fixed assets
Investment income received
{152.219)
3,233
124,499)
387
Net cash used in investing activities
(148,986}
{24,1121
Net cash used in financing activities
Net Idecrease}lincrease in cash and cash
equivalents
(240,3871
222,188
Cash and cash equivalents at beginning of year
576,466
354,278
Cash and cash equivalents at end of year
336.079
576,466
Relating to:
Cash at bank and in hand
336,079
576,466
15-

ids.
VINEYARD COMPASSION
chartered occountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity information
Vineyard Compassion is a private company limited by guarantee incorporated in Northern Ireland. The
registered office is 10 Hillmans Way. Ballycastle Road, COLERAINE, Co LondDnderry, BT52 2ED.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charily's memorandum. the Companies
Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ('FRS
1021 and the Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 2019}. The charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical c05t convention, rnodified to include the
revaluation of freehold propertie5 and to include investment properties and certain financial instruments al fair
value. The principal accounting policies adopted are sel out below.
1.2 Going concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial slalements.
1.3 Charitsble 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.
Designated funds comprise funds which have been set aside at the discretion of the trustees for spectfic
purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the reslricled funds are set out in the notes to the financial statements.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gifi Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipi or otherwise if the Charity has been nolified of an impending distribution.
the amount is known, and receipt is expected. If the amount is not known, Ihe legacy is treated as a
contingent asset.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts
receivable for goods and services provided in the normal course of business.
16-

ids.
VINEYARD COMPASSION
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
{Continuedl
1.5 Resources expended
Expenditure is recognised once there is a legal or conslruclive obligation lo make a payment to a third party, it
is probable that settlement will be required and the amount of the obligation can be measured reliably.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cosl or valuation, net of
depreciation and any impairment losses. Only assels with a value of £500 or more are capitalised.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Fixtures, fittings and equipment
IT equipment and software
Motor vehicles
2Q/o Straight line
15 % reducing balance
250/0 slraighl line
250/0 reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end dale, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indulion
exists. the recoverable amount of the asset is estimated in order to determine the extenl of the impairment
loss lif any).
Recoverable amount is the higher of fair value less costs lo sell and value in use. In assessing value in use,
Ihe eslimated future cash flows are discounted lo Iheir present value using a pre-tax discount rate that reflects
current market assessments of the time value of money and the risks specific to the asset for which the
estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is eslimaled to be les5 than its carrying amount, the carrying amounl of
the asset is reduced lo ils recoverable amount. An impairment loss is recognised immediately in incomel
lexpendilure for the year, unless the relevant asset is carried at a revalued amount. in which case the
impairmenl105S IS treated as a revaluation decrease.
Recognised impairment losses are reversed if. and only if, the reasons for the impairment loss have ceased
to apply. Where an impairment Ios5 SLJbsequently reverses, the carrying amount of the asset is increased to
the revised estimate of 115 recoverable arnount, bul so that the increased carrying amount does not exceed
the carrying amount that would have been determined had no impairmenl loss been recognised for the asset
in prior years. A reversal of an impairment loss is recognised immediately, unless Ihe relevant assel is carried
in at a revalued amount, in which case the reversal of the impairment loss IS treated as a revaluation
increase.
17-

ids.
VINEYARD COMPASSION
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
1.8 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Nel realisable value is the estimated selling price less all estimated costs of completion and costs lo be
incurred in marketing. selling and distribution.
Assets for distribution are recognised only when distributed. Assets given for use by the charity are
recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet
purposes.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposlts held al call with banks, other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 FinancTal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial instrumenls.
Financial instrumenls are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
nel basis or lo realise the asset and setue the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
Iransaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement conslilules a financing transaction, where the transaction is
measured at the present value of the future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangement oonslitules a financing transaction, where the debt inslrumenl is measured al the presenl
value of the future payments discounted at a market rale of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, Using the effective interesl rale method.
Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary course of
operations from suppliers. Amounls payable are classified as current liabilities if payment is due within one
year or less. If not, Ihey are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost Using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity s contractual obligations expire or are discharged or
cancelled.
18-

ids.
VINEYARD COMPASSION
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
{Continued)
1.11 Taxation
No provision is required for taxation as the company is defined as a Gharily for taxation purposes.
1.12 Employee benefits
The cosl of any unused holiday enlillement is recogni5ed in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
lo terminate the employmenl of an employee or to provide lerminalion benefits.
1.13 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, Ihe Iruslees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities Ihat are not readily apparent from other
sources. The estimates and associaled assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in Ihe period of the revision and future periods where the revision affects both current and future
periods.
During the current financial year, no critical accounling eslimales or judgements were made by Ihe Directors.
Donations and legacies
Unrestricted Restricted
funds
funds
general
2023
Total
Unrestricted Restricted
funds
funds
general
2022
Total
2023
2023
2022
2022
Donations and gifts
107,131
462,373
569.504
141,347
491,304
632,651
Donations and gifts
Donations and grants
Gift aid
96,046
11,085
462,373
558.419
11,085
126,752
14,595
491,304
618,056
14,595
107,131
462,373
569,504
141,347
491,304
632,651
19-

ids.
VINEYARD COMPASSION
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Charitable activities
2023
2022
Reset subscription
Housing benefit l Rent
Portrush Road service charge
Housing deposit scheme
Textile recycling
Clothing online
Clothing site
Fuel poverty
Household site
Counselling - donations
Create sales
Service invoices
Link logs (wholesale)
Link logs {retail)
Sale of equipmenl
10.119
103,008
4,752
1,189
3,165
15
13,488
3,215
12,236
13.108
43
18,565
73,525
6,470
1,220
9,085
95,196
5,345
1,210
2,648
260
8,159
15,691
1,820
228
40,545
89,428
62,555
318,119
332,170
Income from othertrading activities
Unrestricted Unrestricted
funds
funds
2023
2022
Fundraising aclivities
34,419
30,135
Income from investments
Unrestricted Unrestricted
funds
funds
2023
2022
Interest receivable
3,233
387
20-

ids.
VINEYARD COMPASSION
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Expenditure on raising funds
Unrestri¢ted Unrestrictsd
funds
funds
2023
2022
Fundraising and publicity
Compassion catering
Advertising
Other fundraising costs
Staff costs
Support costs
1,830
1,047
299
59,847
24.180
1,686
1,648
216
33,143
15.343
87.203
52,036
Trading costs
Support costs
152
137
Total costs
87,355
52.173
Expenditure on charitsble activities
2023
2022
Direct costs
Staff costs
Supported housing
Causeway foodbank
CAP debt centre
Link logs
Social supermarket
Compassion Support
Compassion counselling
Other projects
419,348
93,208
29,765
7,228
82,228
7,043
17,243
44,506
35,458
284,043
87,881
5,471
10,971
86,446
6,164
8,109
26,854
7,850
736,027
523,789
Share of support and governance Gosts (see note 9)
Support
Governance
282,394
1,772
219,026
1,963
1,020,193
744,778
Analysis by fund
Unreslricled funds
Restricted funds
533.068
487.125
391,951
352,827
1,020.193
744.778
21

ids.
VINEYARD COMPASSION
chartered occountonts
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support Costs
Support Governance
costs
costs
2023
Support Governance
costs
costs
2022
Staff costs
Depreciation
Insurance
Building Costs
Printing, postage and
stationary
Other expenses
Staff and volunteer costs
125,907
69,209
10,101
61,487
125,907
69,209
10,101
61,487
55,449
53,637
9,267
88,452
55,449
53,637
9,267
88,452
1,869
8,364
29,636
1,869
8,364
29,636
2,066
9,902
15,597
2,066
9,902
15,597
Audit fees
1,925
1,925
2,100
2,100
306,573
1,925
308,498
234,370
2,100
236,470
Analysed be￿een
Fundraising
Charitable activities
24,180
282,394
152
1.772
24,331
284,166
15,344
219,026
137
1,963
15,480
220,989
306,574
1.924
308.497
234,370
2,100
236.469
Governance costs includes payments to the auditors of £1,925 for audit fees12022 - £2,100).
10 Net movement In funds
2023
2022
The net movement in funds is stated after chargingl{creditingl'.
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
1,925
69,209
2,100
53,637
11 Trustees
None of the trustees received any remuneration or benefits from the charity during the year.
During Ihe year persons connected to a trustee of the charity were paid £8,634 {2022 £7,671) by virtue of
their employment.
12 Employees
The average monthly number employees (excluding directors) during the year was..
2023
Number
2022
Number
19
16
22-

ids.
VINEYARD COMPASSION
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
12 Employees
{Continuedl
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
541,715
37,157
26,230
339,105
17,675
15,855
605,102
372,635
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel. who comprise the senior
leadership team, is as follows..
2023
2022
Aggregate compensation
120,725
35,212
13 Tangible fixed assets
Freehold land
and bulldlngs
Flxturgs, IT equlpment
flttlngs and and So￿ar0
equiprnent
Motor
v&hlcl8$
Total
Cost
At 1 January 2023
Additions
1.014,901
161,468
146,701
48,794
4,678
58.192 1,283,355
840
152,219
Al 31 December 2023
1,014,901
308,169
53,472
59.032 1,435,574
Depreciation and impairment
Al 1 January 2023
Depreciation Gharged in the year
108.499
20,298
77,698
34,571
37,772
6,568
27,945
7,772
251,914
69,209
At 31 December 2023
128,797
112,269
44,340
35,717
321,123
Carrying amount
At 31 December 2023
886,104
195,900
9,132
23,315 1.114,451
At 31 December 2022
906,402
83,770
11,022
30,247 1,031,441
14 Stocks
2023
2022
Raw malerials and consumables
33,720
12,547
-23-

ids.
VINEYARD COMPASSION
chartered occountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
15 Debtors
2023
2022
Amounts falling due within one year:
Trade deblors
other debtors
Prepayments and accrued income
24,311
12.397
5.471
58,563
24,565
6,361
42,179
89.489
16 Creditors: amounts falling due within one year
2023
2022
Other laxation and social security
Trade creditors
Other creditors
Accruals and deferred income
12,449
3,691
10,888
32,729
11,522
17,413
8,145
23,918
59.757
60,998
17 Retirement benefit schemes
2023
2022
Defined contribution schemes
Charge to profit or Ioss in respect of defined contribution schemes
26,230
15,855
The charity operates a defined conlribulion pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
-24-

ids.
VINEYARD COMPASSION
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
18 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as lo how they may be used.
Movement in funds
Incomlng
Resourcès
Balance at
resources
expended 31 Decemb&r
2023
Balance at
1 January 2023
Comic relief
Anonymous Individual Donors
Rank Foundation
Halifax
Garfield Weston Foundation
Cash for Kids
Benefact Trust
Illuminate Counselling
NI Housing Executive
Tudor Trust
Department for Communities
Global Make Some Noise
Trussell Trust
M&S
CRT
Asda Foundation
Probation Board Nl
CAP
Ulster Bank
Causeway Coast & Glens
Garfield Weston Foundation
Global Make Some Noise
GMB
Green Pastures Housing
200
86,673
12.692
4,114
3,660
1,320
45,905
2,358
20,924
9,827
13,395
11,077
2,721
1,000
{200)
180,007)
{26,148)
{4,114)
(3.660)
(1,055)
{45.905)
12.358)
{62.206)
(9,827)
{68,394)
(11,077)
(54,919)
11,000)
{73,406)
{300)
14.350)
11,200)
15,000)
(22,000)
11,000)
11,000)
(8,000)
36,601
29,615
43,267
16,159
265
51,925
10,643
69,976
14,977
98,000
45.802
73,406
300
4,350
1,200
5,000
22,000
1,000
1,000
8,000
60,000
60,000
215.865
462,373
(487,125)
191,113
19 Analysis of net assets belween funds
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 December 2023:
Tangible assets
Current asselsl{liabilities>
1.114,451
161.108
1,114.451
352,221
191,113
1,275.559
191,113
1,466,672
-25-

ids.
VINEYARD COMPASSION
chartered occountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
19 Analysis of net assets between funds
(Continued}
Unrestricted
funds
2022
Restricted
funds
2022
Total
2022
At 31 December 2022:
Tangible assets
Current assetsl(liabililies)
1,031.441
401.639
1.031,441
617,504
215,865
1,433,080
215,865
1,648,945
20 Designated funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Movement in funds
R&sourcè$
Transfers
expended
Balancè at
1 January 2023
Balanc& at
31 December
2023
Repairs and replacements fund
Site improvements
32,000
40,000
16,000)
12,000
38,000
40,000
72,000
(6,000)
12,000
78,000
21 Financial commitments, guarantees and contingent liabilities
Certain grants received and receivable may become repayable lo the funder if the charity is no longer able lo
meet the conditions under which they were awarded. Due to the nature of these contingencies, it is not
possible to quantify the potential effect or give an indication of timing as lo the liabilities that may arise.
22 Operating lease commitments
Lessee
Al the reporting end dale the charily had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows..
2023
2022
Within one year
Between two and five years
In over five years
100
400
1,000
100
400
1,100
1,500
1,600
-26-

ids.
VINEYARD COMPASSION
chartered occountonts
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
23 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel, who comprise the senior leadership team, is as follows-
2023
2022
Aggregate compensation
120,725
35,212
Transactions with related parties
During the year the charity entered into the following transactions with relaled parties..
Included within expenditure on charitable activities were amounts totalling £4,136 {2022 £1,209) paid lo
Lynas Foodservice Limited, a company in which Mr Andrew Lynas is a director. The amount owing al the
year-end and included in trade creditors was £137 (2022 - £408).
Included within charilable aclivities were amounts tolalling £49,556 {2022 £54,648) received from Lynas
Foodservice Limited, a company in which Mr Andrew Lynas 15 a director. The amount owed al the year-end
and included in trade debtors was £18,163 (2022 - £41,546).
Included within expenditure on charitable aclivilies were amounts totalling £4,523 {2022 £5,128} paid lo
FLJelwise Network Limited, a company in which Mr Russell Kelly was a director unlil 20 October 2023. The
amount owing at the year-end and included in trade creditors was £448 (2022 - £612).
Included within shared services were amounts tolalling £35,900 {2022 £57,200} paid to Causeway Coast
Vineyard Church. a charity with Ihe same directors. The amount owing at the year-end and included in
accruals was £6,400 {2022- £7.800).
Included within professional fees were amounts lotalling £nil {2022 - £1,950) paid to Spark Coaching, a
company in which Prof. Kari5e Hulchinson's husband is a director. There were no amounts outstanding at the
year end.
Included within other debtors were amounts tolalling £7.514 (2022 - £6,352) for Love Christmas Grant owed
from Causeway Coast Vineyard Church, a charity wilh the same directors.
Included within income were amounts totalling £2,26712022 £nil} for Fuel povety Offering from Causeway
Coast Vineyard Church, a charity with the sarne directors. There were no amounts oulstanding at the year
end.
Included within other creditors were amounts lolalling £nil (2022 - £8371 for Love Ukraine Grant owed to
Causeway Coast Vineyard, a charity with the same directors. Expenditure for Love Ukraine Grant from
Causeway Coast Vineyard was £2,768 (2022- £837).
Included within other creditors were amounts tolalling £3,635 (2022 - £nil) for pension contributions owed to
Causeway Coast Vineyard, a charity with the same directors.
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ids.
VINEYARD COMPASSION
chartered occountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
24 Cash generated from operations
2023
2022
(Deficit)Isurpus for the year
{182,273)
198,392
Adjustments for..
Investment income recognised in statement of financial aclivities
Depreciation and impairment of tangible fixed assets
(3,233)
69,209
(3871
53,637
Movements in working capital..
{Increase)Idecrease in stocks
Decreasellincrease} in debtors
{Decreasellincrease in creditors
121,173)
47,310
(1,241)
16,487
{45,216}
23,387
Cash (absorbed by}Igenerated from operations
191,401)
246,300
25 Analysis of changes in net funds
At 1 January
2023
ash flows At 31 December
2023
Cash at bank and in hand
578,466
1240,387)
336,079
578,466
1240,387)
336,079
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