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← Carrickfergus Vineyard Church

2025-08-31-accounts

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Company Registration Number: NI604963 Charity Number: 101536

Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) Annual Report and Unaudited Financial Statements

for the financial year ended 31 August 2025

Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) CONTENTS

Page
Reference and Administrative Information 3
Trustees’ Annual Report 4-9
Statement ofTrustees’ Responsibilities 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14-19
SupplementaryInformationrelatingtotheFinancialStatements 21

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Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Laura Jane Farrell Deena Nimick Gareth Harold Hamilton Steven Milburn

Charity Number in Northern Ireland

101536

Company Registration Number

NI604963

Registered Office

27 Lancasterian Street Carrickfergus Co. Antrim BT38 7AB

Independent Examiner

McCleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 1TP

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Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Laura Jane Farrell Deena Nimick Gareth Harold Hamilton Steven Milburn

Charity Number in Northern Ireland

101536

Company Registration Number

NI604963

Registered Office

27 Lancasterian Street Carrickfergus Co. Antrim BT38 7AB

Independent Examiner

McCleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn

Co. Antrim BT28 1TP

3

Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) TRUSTEES’ ANNUAL REPORT

for the financial year ended 31 August 2025

The trustees present their Trustees’ Annual Report, combining the Directors' Report and Trustees’ Report, and the unaudited financial statements for the financial year ended 31 August 2025.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees’ Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as membersofthe board of trustees.

In this report the trustees of Carrickfergus Vineyard Church present a summary of its purpose, governance, activities, achievements and financesfor the financial year 31 August 2025.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Mission, Objectives and Strategy

Mission Statement

The objectives of Carrickfergus Vineyard are to seek and advance the Kingdom of God in our town by furthering the gospel of Jesus Christ, building up the faith of Christian believers, sharing in the training of Christian workers, promoting Christian education and bringing relief to the poor, the needy and the sick.

During the year the church has fulfilled these objectives as set out below.

Objectives & Aims

Connected Charities

During this period, we have continued to support the work of three charities by way of ongoing financial support and various levels of involvement. These charities represent our commitment and support locally, nationally and internationally. We continue to give to these organisations in line with our income from financial donations. Vineyard Churches UK & Ireland (“VCUKI”) (nationally) Vineyard Churches UK and Ireland exists to participate in the advancement of the Kingdom of God through the work of local Vineyard churches that communicate the Gospel of Jesus Christ in word and practice. This is summarised as extending God's Kingdom together, everywhere in every way. It gives spiritual oversight to the senior pastors of Vineyard Churches and facilitates church planting. Carrickfergus Vineyard uses the name “Vineyard” by agreement. Our Senior Pastors serve in leadership of the Ireland region of VCUKI as Area Leaders. We gather as pastors, staff, leaders and churches at various points in the year, including our annual Legacy Vineyard Gathering each October.

Stand by Me (internationally)

Below is a brief outline of their vision: -

Through our children’s homes, schools and care centres, we aim to meet the individual needs of children who are orphaned, abandoned, abused and victims of war or disease, or are living in extreme poverty. We aim to make lasting improvements to children’s lives, caring for them as Jesus would, by restoring their dignity and giving them a sense of worth. We want every child entrusted to us to feel loved and to reach their full potential.

Carrickfergus Vineyard specifically supports the work of Stand by Me in Ethiopia.

Home for Good (locally)

Below is a brief outline of their vision: -

We believe the Church is ideally placed to ensure that every child and young person has the loving home they need. Our Biblical mandate to care for the vulnerable, extend hospitality and seek justice compels us to action. Through opening our homes and hearts to children and young people in care, and through our churches becoming a welcoming and supportive community to all looked after and adopted children and the families who care for them, we can make a transformational difference.

We also partner with other charities in various ways for the facilitation of work in line with our aims and objectives, details of this work within the report.

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Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) TRUSTEES’ ANNUAL REPORT for the financial year ended 31 August 2025 Achievement & Performance

Performance against Objectives The level of performance against objectives is, in the main, a reflection of the activity of the church members of Carrickfergus Vineyard who volunteer their time, energy and money freely because of faith. The leadership and organisation of this activity is the primary responsibility of the senior pastors and a small leadership team in support of the senior pastors.

Furthering the Gospel of Jesus Christ and Advancing the Kingdom of God

Carrickfergus Vineyard aims to advance the Kingdom of God throughout the town of Carrickfergus, across the whole country and island of Ireland. Our church has actively worked in our local community to be a blessing in practical and relational ways.

The church welcomes those of all or no faiths and from every background and community who wish to visit during our Sunday service. Some of those have decided to stay and join Carrickfergus Vineyard.

Our Sunday morning services continue to meet in Carrickfergus Academy School, Downshire Road. This facilitates a main service, with separate environments for children and youth during this time, and the ability to host a cafe/coffee time afterwards to build community. We have children’s groups for different ages running simultaneously to our church service. Sunday evening Youth gatherings continue in our Town Centre Venue.

We run regular “Hello & Welcome” events to share our vision and values and to integrate those who are interested into the life of our church.

This year to encourage furthering the gospel and advancing the Kingdom of God we welcomed a guest speaker from the charity Hope for Every Home Ireland as part of a Sunday series called “The Invitation.”

To engage with our community and bring the Gospel of Jesus Christ and Advance the Kingdom of God we run a number of ministries. Some people who attended, or were impacted by these ministries have then decided to join with us at Carrickfergus Vineyard. Below are some examples. A full overview of our community activities and special events can be found on our website at www.carrickfergusvineyard.org

Building up the Faith of Christian Believers, Training and Education

Sunday Church and Life Groups

Sunday Services and Life Groups continued to meet. Life Groups remained a vital means of connection and grew in number over the year. Life Groups are offered in addition to the practical teaching through Sunday services and empower Church members to live a God-centered lifestyle. We have monthly communion services and termly family gatherings to bring all the generations together to worship God.

Youth

Youth continued to gatherin anumber of environments including Sunday mornings during church and Sunday evenings. We also facilitated a youth “in-house weekend” in our town centre venue where our young people gathered to receive spiritual input and also do outreach into our local community. A number of our young people also attended Summer Madness, a Christian Youth Festival this summer where they made connections with others from different church streams. A group of youth also attended MOVE, a summer camp held near Dublin, where they made friendships with young people of different backgrounds from across the island of Ireland and were encouraged to live out their faith in their everyday lives. Various members of our youth group travelled internationally to take part in mission teams with local youth organisations such as Exodus.

Encounter Nights

Our young adults continue to lead our monthly prayer and worship nights on Sunday evenings in Carrickfergus Academy creating leadership and training opportunities for the emerging generation.

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Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2025

Young Adults

Our Young Adults begana life group designated for their own age group and together attended Cause Ireland, an event run by Vineyard Churches UK & Ireland, again especially for their own stage of life.

Women’s Ministry

As well as our Reach women’s ministry regular supper and storytelling events and coffee and connect evenings, which are very invitational, this year we ran a Reach Spring Retreat, facilitated by a trained spiritual director to build up the faith of the women in our church community.

Leadership

Leadership Essentials - we continued a monthly leadership course in conjunction with Antrim Coast Vineyard Church in Larne. This course is produced by Vineyard Churches UK & Ireland, covering many of the most important and foundational aspects of leadership, it is the perfect place to grow in understanding and insight alongside others from both these churches. Its aim is the development of current and emerging leaders and team leaders.

Special Days

We also facilitate significant occasions in the lives of the church members including our Baptism service in June and Baby dedications in March and October. This year we welcomed a guest speaker from Lagan Valley Vineyard Church to share about the Biblical basis and meaning of baptism. We officiate at weddings and funerals as they arise.

Courses

This year we have run various courses, including the Practicing the Way Course, an on-ramp to spiritual formation, exploring what it means to follow Jesus and laying the foundation for a life of apprenticeship to him.

Prayer

In January 2025 in our Sunday gatherings we had a teaching series called, “Teach us to pray”. We put this into practice not only individually but in our monthly prayer gatherings and with our Easter prayer space in our town centre venue. We also ran the Practicing the Way Prayer course for a group to deepen their understanding and practice of prayer and the Christian faith.

Children and Youth ministry volunteers

Our volunteers receive regular training in safeguarding from our Designated Child Protection officer who is a social worker and various other training to explore subjects such as therapeutic play and neurodiversity.

Family Meeting (AGM)

We hold an annual family meeting open to all who attend our church, where we have presentations from board members on finance and management, and senior pastors on church ministry and activity.

Relieving the Poor, the Needy and the Sick

Carrickfergus Vineyard actively seeks ways to bless and practically serve our community, especially the poor, the needy, young and ald, including those who are outside our church community. Often this is in partnership with other charities and organisations.

CAP UK — Christians Against Poverty UK

Carrickfergus Vineyard has partnered with this charity by way of paying for the training of volunteers to become CAP Money Coaches. These volunteers have been fully trained and authorised by CAP to operate as a money coach and regularly deliver the CAP Money Course. Below is a brief outline of their vision:

Christians Against Poverty is a national debt counselling charity with a network of 190 centres based in local churches. CAP offers hope and a solution in debt through its unique, in-depth service.

In September 2024 we welcomed Jacqui Robb, our local CAP centre manager, as our Sunday service guest speaker to share insight into the work and thank our congregation for their continued support.

Carrickfergus Foodbank

As a church we collect donations monthly for Carrickfergus Foodbank, run by another local church, Jordan Victory Church, and at Christmas time work with them to deliver hampers to those in need in our local community through links with schools and other agencies. We act as a referral agency for the Foodbank on an ongoing basis. In December 2024, we welcomed Alex Moore, the local Foodbank manager, to share their vision and thank our church for their ongoing support.

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Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) TRUSTEES’ ANNUAL REPORT

for the financial year ended 31 August 2025

Below is an outline of their vision: We don't think anyone in our community should have to face going hungry. That's why we provide three days’ nutritionally balanced emergency food and support to local people who are referred to us in crisis. We are part of a nationwide network of foodbanks, supported by The Trussell Trust, working to combat poverty and hunger across the UK.

Links Counselling Service

Links Counselling Service is a charity that exists to make counselling accessible to everyone within the community. They offer professional counselling for children, young people, adults and couples to ensure that no one journeys alone. We are now making two rooms available in our venue, facilitating Links extending their counselling services available to the local community through our venue, by having five counsellors over five days a week. Below is an outline of their service:

The Northern Emotional Wellbeing Service (NEWS) exists to provide talking therapy and mental health support within the community. Our team of counsellors will collaborate with you to ensure that you get the most appropriate form of treatment, helping you to build resilience and learn new mechanisms for coping with difficult emotions and situations.

We have also supported families within our own church community with foodstuffs who have faced financial crisis or illness which has led to extreme hardship for them. As well as being a referral agency for Carrickfergus Food Bank we also facilitate referrals for Carrickfergus BabyBank and are able to assist people in need to access those services.

Community Engagement & Support

Carrick Manor

We have a team from our church who go to a local nursing home monthly to provide a short Sunday service with worship, testimony and bringing joy and hope to the residents and staff.

Tiny Tots Tea Room

This is a time to come along and enjoy some social time together with others from our community, while the young ones play. Tiny Tots Tea Room runs term time, Tuesday mornings, 9.30-11am, meeting in Carrickfergus Vineyard Community Venue. We have tea, toast, treats and toys for mums/dads/carers and their little ones, all are so welcome. We have special events at Easter and Christmas to share the Christian story with our little ones and their families and a Tots Teddy Bear picnic for a fun ending before the summer term.

Living Room

A monthly Friday evening drop in runs in our town centre venue, providing a warm space for people to call in and have supper, chat and games with volunteers from our church community.

School mentoring & support

A mentoring team has been established by one of our pastors, Paul Daniels, in Carrickfergus Academy, a local secondary school in our town, providing a team of mentors from our community to meet weekly with school pupils requiring additional support. This year we worked in collaboration with the school to provide a uniform bank for families who are struggling to provide uniforms for their children, by means of our special Christmas offering.

Book Club

This is again a space to come along and enjoy some social time together with others from the community and discuss the book of the month. Book club meets once a month in combination of online and in person gatherings to facilitate different needs of women in the local community. Some of our in person gatherings include hosting authors and facilitating cinema trips for women from our local community.

Fostering and adoption

We have been working along with the Home for Good charity, believing that the church can make a difference for the children who need a home, raising awareness of the need for foster and adoptive parents. We are a Home for Good church offering a welcoming community for families on this journey. We have started a support group for foster carers and adoptive parents in our local area. Chantel Daniels, one of our pastors, provides input to the Home for Good NI Advisory Board.

Garden of Eden Allotment

Our church allotment is located just behind Eden Community Centre. This is a special place that everyone is welcome to be part of, from pulling weeds, sowing seeds, digging, building fences, chatting and enjoying the space. We grow food for the local community and we grow as individuals in the community together. We have had a spring planting day and a harvest day to teach and help families experience growing their own. The allotment is also made available for use by our local secondary school group.

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Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2025

Community events

This year we have re-started special community events that we ran before Covid, including a Light Party in October half term, a Breakfast with Santa Christmas event and an Easter Egg Hunt. Through these events we make connections with many families in our local area and provide fun events for those who may not otherwise be able to afford such experiences. As well as our own church Christmas Carol service we brought carols and faith to our community with a Christmas Carols event in our local pub.

Other Groups

As well as Links Counselling Service we had other agencies using our Vineyard Venue in 2024-2025.

Women’s Aid

Women's Aid have been using our larger meeting room to host courses with groups of women each term since September 2021.

Social Services

We were able to facilitate contact visits in our comfortable town centre venue for Northern Trust social workers and families.

Summary

It should be noted that the above is not a complete list of activities. However, they do demonstrate Carrickfergus Vineyard is continuing to fulfil its obligations and achieve its objectives.

Structure, Governance and Management

Structure

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Carrickfergus Vineyard is a registered charity, charity number NIC101536 duly constituted by means of its Memorandum and Articles of Association and operating as a church.

Organisational Structure

Carrickfergus Vineyard is a company limited by guarantee (company number NI604963) as well as a registered charity, in which company directors also form the Board of Trustees. The liability of each Trustee in the event of winding up is limited to £1. The Church is associated with Vineyard Churches UK. The association provides pastoral care for the Senior Pastors and family and external reference concerning church affairs and doctrine.

The day to day running of the church is by the Senior Pastors, Paul Daniels and Chantel Daniels.

Induction and training of new Trustees

New Trustees are appointed when appropriate. Suitable candidates, who are generally, but not exclusively, selected from within the membership of Carrickfergus Vineyard, are considered on the basis of their skills, experience and sympathy with the aims of the church. New Trustees have the opportunity of reviewing appropriate documents, including the accounts as part of their induction process.

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Risk Management

The systems of internal control are designed to provide a reasonable, but not absolute, assurance against material misstatement orloss. They include:

Financial Review

The results for the financial year are set out on page 12 and additional notes are provided showing income and expenditure in greater detail.

Financial Results

At the end of the financial year the charity has assets of £153,062 (2024 - £130,948) and liabilities of £3,127 (2024 - £4,231). The net assets of the charity have increased by £23,218.

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Carrickfergus Vineyard Church I (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT for the financial year ended 31 August 2025 Reserves Position and Policy

Investment Policy

The constitution of Carrickfergus Vineyard Church authorises the Trustees to make and hold investments using its funds. Cash balances are currently held with The Cooperative Bank plc. The Dankse Bank accounts have now closed but were active in the 23/24 year. The Trustees have regard to the liquidity requirements of the organisation and have operated a policy of keeping available funds within interest bearing accounts.

Reserves Policy

The Trustees who served in this period have undertaken the work of the charity, identified the major risks to which the charity is exposed and are satisfied that all appropriate policies are in place to mitigate those risks. Carrickfergus Vineyard maintains reserves in orderto cover fluctuations in income and expenditure, to allow for any major unexpected expenditure, or to mitigate any decline in the overall financial environment.

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Laura Jane Farrell Deena Nimick Gareth Harold Hamilton

Steven Milburn

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developedfor the sector. Carrickfergus Vineyard Church subscribes to and is compliant with the following: a The Companies Act 2006 a The Charities SORP (FRS 102)

Carrying On Our Work

The Senior Pastors, leadership team and volunteers of Carrickfergus Vineyard Church will continue to build on the work that is already happening in the church in orderto follow God, to form an authentic community of believers and fulfil the Kingdom ministries left to us. We are going to intentionally see lives transformed by Jesus starting with our own. We will continue to grow and adapt our outreach projects, working with the poor in Carrickfergus, both practically and relationally and we will continue to serve our community as a whole.

We will continue to support our connected charities locally, nationally and internationally by way of ongoing financial support and partnership.

We will continue to operate as a ‘come as you are’ church and be ‘a place of hope’.

Approved by the Board of Trustees on 15 January 2026 and signed on its behalf by:

TrusteeSteven Milburn TrusGare t eeh Harold Hamilton

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Carrickfergus Vineyard Church t (A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES for the financial year ended 31 August 2025

The trustees, who are also directors of Carrickfergus Vineyard Church for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net income or expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements 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.

Approved by the Board of Trustees on 15 January 2026 and signed on its behalf by:

Steven Milburn Trustee

Gareth)Harold Hamilton Trustee

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Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF CARRICKFERGUS VINEYARD CHURCH

| have examined the financial statements of the charity for the financial year ended 31 August 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My work has been undertaken so that | might compile the financial statements that | have been engaged to compile, report to the Board of Trustees that | have done so, and state those matters that | have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for my work, or for this report.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner's report Tn Hee,

| have examined your charity financial statements as required under Scuuun vo urine Guanucs nut and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view and the report is limited to those matters set out in the statement below. _

In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any material respect:

Independent examiner's statement

| 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 orderto enable a proper understanding of the financial statements to be reached.

John McCleary FCA MCCLEARY & COMPANY LTD

Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 1TP

Date: 15 January 2026

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Carrickfergus Vineyard Church

(A company limited by guarantee, not (A company limited by guarantee, not having a share capital) .
STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income and Expenditure Account)
for the financial year ended 31 August 2025
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ E. £ £
Income
Donations and legacies 3.1 162,619 12,337 174,956 181,427 7,774 189,201
Investments 3.2 719 1,043 1,762 551 838 1,389
Total income 163,338 13,380 176,718 181,978 8,612 190,590
Expenditure
Charitable activities 4.1 149,347 4,153 153,500 180,337 3,359 183,696
Net income/(expenditure) 13,991 9,227 23,218 1,641 5,253 6,894
Transfers between funds 6,744 (6,744) - - - -
Net movement in funds for 20,735 2,483 23,218 1,641 5,253 6,894
the financial year
Reconciliation offunds:
Total funds beginning ofthe 12 58,482 68,235 126,717 56,841 62,982 119,823
year
Total funds atthe end of 79,217 70,718 149,935 58,482 68,235 126,717
theyear

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 14 to 19 form part of the financial statements

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Carrickfergus Vineyard Church

(A company limited by guarantee, not having a share capital) Company Number: NI604963 BALANCE SHEET

as at 31 August 2025

2025 2024
Notes £ £
Fixed Assets
Tangible assets 8 2,349 724
Current Assets
Debtors 9 2,978 1,845
Cash at bank and in hand 147,735 128,379
150,713 130,224
Creditors: Amounts falling due within one year 10 (3,127) (4,231)
Net Current Assets 147,586 125,993
Total Assets less Current Liabilities 149,935 126,717
Funds
Restricted trust funds 70,718 68,235
General fund (unrestricted) 79,217 58,482
Totalfunds 12 149,935 126,717

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.

Approved by the Board of Trustees and authorised for issue on 15 January 2026 and signed on its behalf by

Steven Milburn “Gareth Harold Hamilton Trustee Trustee

The notes on pages 14 to 19 form part of[the][financial][statements]

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Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

  1. GENERAL INFORMATION

Carrickfergus Vineyard Church is a company limited by guarantee incorporated in Northern Ireland. The registered office of the charity is 27 Lancasterian Street, Carrickfergus, Co.Antrim, BT38 7AB which is also the principal place of business of the charity. The financial statements have been presented in Sterling (£), which is also the functional currency of[the][charity.]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 August 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

Cash flow statement

The charity has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classified as a small charity.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

a General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

m Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

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continued

Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

20% on reducing balance

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation

No current or deferred taxation arises as the charity has been granted charitable exemption.

3. INCOME
3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Donations
Gift aid		 131,941
30,678		 11,649
688		 143,590
31,366		 163,289
25,912
162,619 12,337 174,956 189,201
3.2 INVESTMENTS Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Deposit account interest 719 1,043 1,762 1,389
4. EXPENDITURE
4.1 CHARITABLE ACTIVITIES Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ E
Expenditureoncharitableactivities 56,136 - 97,364 153,500 183,696

15

continued

continued
Carrickfergus Vineyard Church
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial yearended 31 August 2025
4.2 SUPPORT COSTS Charitable 2025 2024
Activities
£ £ £
Church running and sundry costs 7,508 7,508 4,033
Trustees' pensions paid - - 116
Office expenses 4,822 4,822 4,638
Travel and subsistence 740 740 852
Independent examination 1,941 1,941 2,421
Legal and professional costs 4,532 4,532 4,823
Pensions 2,015 2,015 2,534
Social security 1,179 1,179 2,058
Depreciation oftangible fixed assets 504 504 433
Trustees’ salaries - - 3,861
Wages 74,123 74,123 90,655
97,364 97,364 116,424
8: ANALYSIS OF SUPPORT COSTS
Basis of 2025 2024
Apportionment £ £
Church running and sundry costs 100% 7,508 4,033
Trustees’ pensions paid 100% - 116
Office expenses 100% 4,822 4,638
Travel and subsistence 100% 740 852
Independent examination 100% 1,941 2,421
Legal and professional costs 100% 4,532 4,823
Pensions 100% 2,015 2,534
Social security 100% 1,179 2,058
Depreciation of tangible fixed assets 100% 504 433
Trustees’ salaries 100% - 3,861
Wages 100% 74,123 90,655
97,364 116,424
6. NET INCOME 2025 2024
£ £
Net Income is stated after charging/(crediting):
Depreciation of tangible assets 504 433
Independent Examiner's remuneration:
-independentexaminationservices 1,941 2,421

16

continued

Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025

7. EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive trustees) during the financial year was as follows:

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2024| |Number|Number| |Pastoral|and|administration|4|5| |The|staff costs|comprise:|2025|2024| |£|£| |Wages|and|salaries|74,123|94,516| |Social|security|costs|1,179|2,174| |Pension|costs|2,015|2,534| |77,317|99,224|

----- End of picture text -----

No employees received emoluments in excess of £60,000.

  1. TANGIBLE FIXED ASSETS

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Fixtures,|Total| |fittings|and| |equipment| |£|£| |Cost| |At|1|September|2024|5,336|5,336| |Additions|2,129|2,129| |At|31|August|2025|7,465|7,465| |Depreciation| |At|1|September|2024|4,612|4,612| |Charge|for|the|financial|year|504|504| |At|31|August|2025|5,116|5,116| |Net|book|value| |At|31|August|2025|2,349|2,349| |At|31|August|2024|724|724| |9.|DEBTORS|2025|2024| |£|£| |Other|debtors|2,453|1,228| |Prepayments|and|accrued|income|525|617| |2,978|1,845|

----- End of picture text -----

17

continued

Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

Carrickfergus Vineyard Church Carrickfergus Vineyard Church
(A company limited by guarantee, not having a share capital) ‘
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
10. CREDITORS 2025 2024
Amounts falling due within one year £ £
Taxation and social security costs 893 1,074
Accruals and deferred income:
Pension accrual 463 603
Other accruals 1,771 2,554
3,127 4,231
11. RESERVES
2025 2024
£ £
At the beginning of the year 126,717 119,823
Surplus for the financial year 23,218 6,894
At the end of the year 149,935 126,717
12. FUNDS
12.1 RECONCILIATIONOFMOVEMENTINFUNDS Unrestricted Restricted Total
12. FUNDS FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ £
At 1 September 2023 56,841 62,982 119,823
Movement during the financial year 1,641 5,253 6,894
At 31 August 2024 58,482 68,235 126,717
Movement during the financial year 20,735 2,483 23,218
At 31 August 2025 79,217 70,718 149,935
12.2. ANALYSIS OF MOVEMENTS ON FUNDS
Balance Income Expenditure Transfers Balance
1 September between 31 August
2024 funds 2025
£ £ £ £ £
Restricted funds
Building fund 60,857 5,644 - - 66,501
Compassion 7,378 1,247 75 (6,744) 1,806
Uniform Fund - 2,680 2,680 - -
Pastors Retreat - 3,809 1,398 - 2,411
68,235 13,380 4,153 (6,744) 70,718
Unrestricted funds
Unrestricted General 58,482 163,338 149,347 6,744 79,217
Totalfunds 126,717 176,718 153,500 - 149,935

18

continued

Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

12.3. ANALYSIS OF NET ASSETS BY FUND
Fixed
assets		 Current
assets		 Current
liabilities		 Total
- charity use
£ £ £ £
Restricted trust funds - 70,718 - 70,718
Unrestricted general funds 2,349 79,995 (3,127) 79,217
2,349 150,713 (3,127) 149,935

13. STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

  1. TRUSTEES' REMUNERATION
TRUSTEES' REMUNERATION 2025 2024
£ £
Remuneration - 3,861
There were no trustees' expenses paid during the year to 31 August 2025 nor for the year ended 31 August
2024.
  1. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

19

CARRICKFERGUS VINEYARD CHURCH (A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

Ns

Carrickfergus Vineyard Church (A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

(A company limited by guarantee, not having a share capital)

Operating Statement

for the financial year ended 31 August 2025

2025 2024
£ £
Income
Donations 143,590 163,289
Gift Aid 31,366 25,912
Deposit account interest 1,762 1,389
176,718 190,590
Expenses
Wages and salaries 74,123 94,516
Social security costs 1,179 2,174
Pensions 2,015 2,534
Ministry 4,840 10,548
Venue costs 24,807 27,415
Kid's ministry 4,867 5,746
Out Gifting 19,203 20,611
Speakers Costs 625 458
Worship 1,794 2,494
Office Expenses 4,822 4,638
Travelling and entertainment 740 852
Legal and Professional Costs 4,532 4,823
Accountants fees 1,941 2,421
Church Running & Sundry Costs 7,508 4,033
Depreciation 504 433
153,500 183,696
Netsurplus 23,218 6,894

The supplementary information does not form part of the financial statements

21