Company Reglstratlon No. N1068677 (Northern Ireland)
ids
chartered accountants
CAUSEWAYCOAST VINEYARD CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG

CAUSEWAY COAST VINEYARD CHURCH
ids
chartered accou ntants
CONTENTS
Page
Legal and administrative information
Trustees, report
Independ8nt auditor's report
8-10
statement of financial activities
11
Balance sheet
12-13
Slalemenl of cash flows
14
Notes to the financial statements
15-27

CAUSEWAY COAST VINEYARD CHURCH
ids
chartered accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr RJ Kelly
MrAR Lynas
Mr PR Lynas
Mr DP Wright
Mr NAWYoung
Dr KC Hutchinson
Secretary
Mr PR Lynas
Charlty number
NIC101605
Company number
N1068677
Reglstered offlce
10 Hillmans Way
Ballycaslle Road
COLERAINE
Co Londonderry
BT52 2ED
Audltor
IDS CharteredAccountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1BG
Bankers
Danske Bank
22 The Diamond
COLERAINE
Co Londonderry
BT52 1 DE
Solicltors
Macaulay Wray
35 New Row
COLERAINE
Co Londonderry
BT52 1AH

CAUSEWAY COAST VINEYARD CHURCH
ids
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees present their annual report and financial slalements for the year ended 31 December 2022.
The financial statements have been prepared in accordance with the accounting policies set out in nole 110 the
financial statements and comply with the charity's Igoverning document), the Companies Act 2006 and
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 1021" (effective 1 January 2019)
Objectives and actlvitles
The principal activity of the company continued to be the provision of church facilities to members of the local
community.
Causeway Coast Vineyard is a vibrant mis5ional community in Northern Ireland. Our vision is to change the
community one life at a time and to do so within our lifetime while ensuring that the work continLJes for
generations beyond. We do not simply want to have a great church, we want lo have a great city. We are a
community who carry hope and are passionately pursuing God's heart for His city through our ordinary everyday
lives.
We are a church where lives are changing. A place where people are saying °Yes° to God and experiencing life in
a fresh way. We are people who seek to bring life lo every area of our cornmunily. A place where we see
transformation happen as we pursue the dreams that God has placed in our hearts. We believe we were made to
connect with our community Regardless of our interests or life stage. we have something for everyone, and it is
our desire that Causeway Coast Vineyard helps people on their journey towards greater connection wiknin the
community.
Our desire is to se8 our community continue to flourish and we are seeking to be involved in that through many
way5. We want to
see our community come into a relationship with Jesus and build a family of faith
• reduce isolation in our society and build a family of connection
help people in our community deal with the challenges of life by building a family of resilience
see a community who have a direction and focus by building a family of purpose
see a community that is sustainable and charitable -a family of provision
In 2010 we bought a seven-acre site (part of an old timber yard) in the centre of Coleraine and in October 2012
moved into a purpose built 33,000 square foot church venue. We worship together on a Sunday through moming
and evening services with around 1400 people of all ages gathering on average each month as of Novemberl
December 2022. We also have online seNices available which has given the opportunity for those who are ill, far
away, or interested in exploring church services Ihe option to be a part of it.
Of course, what happens through Sunday and other weekly servi￿$ is only a small part of how we seek to
impact our community.
We have weekly small groups allowing people to connect regularly, as well as providing other gatherTng points for
different people groups throughout the week. These include many different types of activities from walking,
running and other interest groups, all the way through to mental health, Bible study and family support 9roups.

CAUSEWAY COAST VINEYARD CHURCH
ids,
chartered accountants
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
We have a network of HUBS to help aid connection and care for those who are a part of CCV and for their
surrounding community. These are groups of 40-50 people who are tasked with the responsibility to look out and
keep in contact with one another. They are made up in geographical locations and contain people of all ages and
stages. Through HUBS we encourage people lo be neighbours in the community by looking out for those who
are struggling and offering them help and connection.
We have continued to be involved in local schools and have one full time staff member dedicated to this work
supported by a team of loyal volunteers and other staff. Our goal is to partner with local schools to aid them in
the work they do with the young people in our community. We supply prograrnmes focusing on self-worth, identity
and relationships, and in 2022 we have also been running a full programme of school assemblies, lunch clubs,
homework clubs, Alpha events, school transition courses. and were able to deliver a Christmas production to 3
high schools in our area.
We regularly pray for and see healing and run events for varying ages. We run conferences and training events
such as Encounter More and Illuminate, fcjr those wanting to encounter God and experience Him more.
We pray on our streets every Saturday moming, which we have been doing since 2005. We also have a weekly
Healing on the Zoom ministry which allows us to connect with those who are unable to turn up in person.
Our volunteers, post COVID, have really stepped in to serve our local community who have experienced real
need in this season especia51y with the rising cost of living We are delighted to see people give of their time to
serve people with love and dignity.
The trustees have paid due regard to guidan￿ issued by the Charity Commission in deciding what activities the
charity should undertake. New trustees will receive appropriate induction and relevant training.
We have a rrsk management assurance framework In operation. This Covers areas such as safeguarding
processes for children and vulnerable adults, staff training and development, health and safely for staff and
public around the site as well as HR, IT and financial risks (covered by our reserves policy). Two cl our board
members sil on a risk management sub-committee alongside the Operation5 Director. Any risks are raised,
discussed and measures put in place lo mitigate the risk. Risk is a standing agenda item on our board meetings
and the risk management assurance framework 15 reviewed formally at the board meeting every six months.
Achlevements and performance
From September 2022 we were able to resume in-person serVI￿S without needing to adhere to additional
COVID restrictions. This has allowed people to fully return to services and we have seen our Sunday gatherings
grow by 30-40% over the past year. We've also been able to keep broadcasting our services so those who are
unable lo make it along can still be a part of the church. Many newcomers to our in-person services will have
tuned in online first.
Our Easter services this year allowed us to see 1300 people connect in our 3 weekend services. We also hosted
a family easter egg hunt in a local forest and we had around 500 people come along, many of who hadn't
connect with us before, or it had been a long time since we had seen them.
Our Under 18 ministries have gone from strength to strength as well. We have Sunday environments, mid-week
groups, mums and toddlers care, and other community based projects. We are currently reaching anywhere
be￿een 300-500 Under 18's within our gathered environments in the building and others that we can't quantify
outside of this within the community.
As mentioned, our school's ministry has been growing this year. Between September and December alone we
reached around 3000 pupils in 16 different schoo15 in our education systern. We have had lots of feedback from
t8achers and pupils in how this ministry has been so helpful within their environment.
Each year we run a 9-month School of Ministry which every year has gathered people to CCV from different
locations who move and serve at CCV for the duration of their time in the school. For the past number of years
we have opened this up to online students who this year have gathered from England, Scotland, and even in
India.

CAUSEWAY COAST VINEYARD CHURCH
ids.,
chartered accountants
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
At Causeway Coast Vineyard we see much happening within our small groups. These are groups of up to 20
people who meet weekly to connect with God and one another. These groups are open to the whole community.
They are places to conned. make new friends, deepen relationships, encounter God's love and have the
occasional party. We hav& discovered that big moments in life often happen in the small Gorners of life. There are
range of core groups (including weekly connection over coffee and studying a bible passage or book), courses
(including prayer groups and bible study), family central groups {includin9 marriage, pre-marriage and singles
groups), interest groups (including keep fit, sewing, table tennis, etc.) and life stage groups (including groups for
20 somethings, women's groups, etc.) During 2022 we ran a total of 85 different groups over 3 terms which had
over 500 unique people connecting and growing in their faith within them.
Our new Hubs model has resulted in us having 20 different HUBS where anything up to 800 people have been
grouped together and are working hard to connect with one another and the community.
In Christmas 2022 we were able to take teams into schools and our local prison to bring them the hope and
wonder of the Christmas story. We reached around 900 people in this week as well as seeing over 700 people
attend our Christmas Carol service.
Financlal revlew
The results for the year are set out on page 11.
The company returned net outgoing resources for the year of £5,812 (2021 incoming resources of £168,296). At
31 December 2022, the total funds of the charity amounted to £2,069,661 (2021 £2,075,473) comprising
restricted funds of £16,417 {2021 £5,717) and unrestricted funds of £2,053,244 (2021 £2,069,756).
The charity set aside £4,000 to a designated ￿nd for signtficanl expenditure on the facilities. At 31 December
2022, the balance on this fund was £88,126 {2021 £92,224).
At 31 December 2022, the charity's bank debt amounted lo £896.501 (2021 £1,122,758). The trustees are
confident that the bank debt will be repaid out of ongoing surplus incoming resources and as such will be able to
meet its ongoing working capital requirements.
The principal risk faced by the charity continues to be the potential of receiving insufficient funds to continue its
activities. The charity seeks to mitigate this risk in the following ways..
Unrestricted reserves are held which are sufficient to cover the continuance of operations given a 25 %
reduction in unrestricted income, for a period of 3-6 months, together with any specific liabilities which
are outside of the normal scope of activities
Appropriate designated reserves are held for signiflcant long-term expenditure
Based on the 2023 budget, the range of reserves considered by the trustees to be adequate (as calculated
above) is between £99K- £197K.
Total general unrestricted reserves {comprising of cash and deblors, less short-term liabilities> were £64,948
12021 £265,936).

CAUSEWAY COAST VINEYARD CHURCH
ids,
chartered accountants
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
Plans for the future
Our plan is to continually seek to move forward with the objectives we have set out.
We will be focusing a lot of our energy in the next s&ason in re-visioning our community towards our desire lo
see our community become more like who Jesus created them to be. We want lo belter resource people to reach
their friends, family, and colleagues as wel5 as providing opportunities to do this on a larger level.
Equally we want to see our community be a place of connection after the past seasons of disconnection. and our
hope is that every street in our community will be a place of connection rather than isolation. We wll be holding
different events, connection lunches, as well as our weekly services lo help to da this, as well as resourcing
people to do this within their everyday.
Our desire is to increase the work that we do in seeing people walk into andlor discover their purpose in life.
Moving forward we want to better develop leaders in our community and resource the many small business
owners within OLtr community.
We won't achieve everything that we dream of within one year but as a church w8 are committed to S£)rnething
beyond that time period. We are praying and working hard to prepare for everything that our community will
experience in the coming years, and as always we remain as committed as ever to what God has called us to do
here.
Structure, governance and management
Causeway Coast Vineyard is a cornpany limited by guarantee and was incorporated on 1 April 2008. The
company was established under a Memorandum of Association which established the objectives and powers of
the company and is govemed by its Articles of Association. The liability of its members is limited in that every
member of the Company undertakes to contribute an amount not exceeding £1 in the event of the company being
wound up.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up
to the date of signature of the financlal statements were:
Mr RJ Kelly
Mr AR Lynas
Mr PR Lynas
Mr DP Wright
Mr NAW Young
Dr KC Hutchinson
New directors are appointed when appropriate. Suitable candidates are considered on the basis of their skills,
experience and sympathy with the aims of church. New directors will be agreed at a board meeting before being
invited to join.
Trustees are responsible for setting the organisation's payscales following the NICVA matrix and benchmark and
ensuring that these are adhered to. Vineyard Compassion was birthed from Causeway Coast Vineyard church
and has the same trustees.
R8ference and admlnlstratlve detalls
The day-to-day management ofthe charity is overseen by Neil Young {Senior Pastor), David Mccracken
(Operations Directar) and Victoria Moore (Finance Manager).

CAUSEWAY COAST VINEYARD CHURCH
ids
chartered accountants
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
Other information
Alan and Kathryn Scotl left CCV in JLJne 2017 and Neil and Janet Young look over as senior pastors Alan and
Kathryn moved to America and become the leaders of Vineyard Anaheim and in early 2022 announced they were
taking that church out of the Vineyard movement This has given rise to media coverage and a legal challenge in
the US though these have no direct impact on CCV or VC.
However, concerns were raised at this time about Alan's conduct in the US and from his time in the UK. In
response, CCV and Vineyard Churches UK & Ireland IVCUKI} commissioned an independent review process of
the comp12ints relating to CCV in February 2023, run by an experienced third party Trusted HR Ltd. That
process is ongoing and primarily relates to Alan Scott's time as senior pastor.
The trustees have a51ocated £15,000 to cover the cost of the review process and the offer to counselling to those
impacted. VCUKI have sel aside a similar amount. Wfftile the trustees expect some impact in terms of tpputation
and giving for the church in the short term, we remain confident that this will settle as the Feview process
concludes in the autumn.
The trustees do not anticipate a significant impact on Vineyard Compassion at this lime.
Statement of trustees. responsibllitles
The trustees, who are also the directors of Causeway Coast Wineyard Church for the purpose of company law,
are responsible for preparing the Trustees, Report and the accounts in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice}.
Company Law requires the trustees to prepare accounts for each financial year which give a true and fair view of
the state of affairs of the charity and of the incoming resources and application of resources, including the
income and expenditure, ofthe charitable company for that year.
In preparing these accounts. the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observ8 the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the accounts., and
prepare the accounts 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 wth reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the accounts comply with the
Companies Act 2008. 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.
Audltor
In accordance with the company's articles, a resolution proposing that IDS Chartered Accountants LLP be
reappointed as auditor of the company will be pul at a General Meeting.

CAUSEWAY COAST VINEYARD CHURCH
ids,
chartered accountants
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
Disclosure of Infomiation to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further Confirmed that they have taken appropriate steps to
identify such relevant information and to establish that thg auditor is aware of such information.
Sn accordance with the company's articles, a resolution proposing that IDS Chartered Accountants LLP be
reappointed as auditor of the company will be put at a General Meeting.
The trustees, report wa5 a
y the Board of Trustees.
Mr PR Lynas
Trustee
Dated.. 14 September 2023

CAUSEWAY COAST VINEYARD CHURCH
ids:
chartered accountonts
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CAUSEWAY COAST VINEYARD CHURCH
Opinion
We have audited the financial statements of Causeway Coast Vineyard Church (the 'charily'} for the year ended 31
December 2022 which compnse the statement of financial activities, Ihe balance sheet, the statement of cash flows
and the notes to the financial statements, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounling
Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable In th8 UK and
Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 De￿mber 2022 and of its
incomin9 resources and application of resources, for the 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 Companies Act 2006.
Basis for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditoffs responsibilities for the audit ol
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial slaternents 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 relatlng to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties ￿lating to events or
conditions thal, individually or collectively, may cast significant doubl 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 with respect to going concern are described in the
relevant sections of this report.
Other informatlon
The other information comprises the information included in the annual report other than the financial statements
and our auditor's report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any form
of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information 18
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required lo report that fact.
We have nothing to report in this regard.

CAUSEWAY COAST VINEYARD CHURCH
ids,
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
Matters on whl¢h we are requlred to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities {Accounts and
Reports) Regulations 2015 require us to report to you if, in our opinion..
the information given in the financial statements is inconsistent in any material respect with the trustees,
report., or
sufficient accounting records have not been kept. or
the financial statements are not in agreement with the accounting records-. or
we have not received all the information and explanations we require for our audit.
Responslbllities of trustees
As explained rnore fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
charity for the purpose of company law, are responsible for th& preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal control a5 the trustees 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 slalements, the trustees are responsible for assessing the Charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic altemative but to do so.
Audltorf5 responslbllities for the audlt of the financial statements
We have been appointed as auditors under section 65 of the Charities Act (Northem Ireland) 2008 and report in
accordance with the Act and relevant regulation5 made or having effect thereunder.
Our objectives are to obtain reasonabl8 assurance about whether the financial statements as a whole are free from
material misstatement, whether due to 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 detect a material misstatement 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 influence
the economic decisions of users taken on the basis of these financial statements.
The 8xlenl 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, wa5 as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competen￿,
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 other
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 statements or the operations of the company, including the Companies Act 2006. taxation
legislation and data protection, antibribery, employment, environmental and health and safety legislation.,
we assessed the extent of Complian￿ with the laws and regulations identified above through making
enquiries of management and inspecting legal corresponden￿.
identified laws and regulations were communicated within the audit team regularty and the leam remained
alert to instances of non-complian￿ throughout the audit.

CAUSEWAY COAST VINEYARD CHURCH
ids.
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
We assessed the susceptibility of the charity's financial statements lo material misstatement, including obtaining an
understanding of how fraud might occur. by:
making enquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud,
considering the intemal controls in place to miligale risks of fraud and non-compliance with laws and
regulations; and
performing analytical procedures to identify any unusual or unexpected relationships.,
reviewing journal entries to identify unusual transactions.,
assessing whether judgements and assumptions made in determining the accounting estimates were
indicative of potential bias-,
investigating the rationa5e 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 to..
agreeing financial statements disclosures to underlying supporting documentation.,
reading the minLJtes of meetings 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
frorn financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards
also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of tho
trustees and other management and the inspection of regulatory and legal correspondence. if any.
Material misslalements that arise due to fraud can be harder lo delect than those that arise from error as they may
involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website al: https'.11
www.frc.org uklauditorsresponsibilities. This description forms part of our audilorfs 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 slate to
the Charity's trustees those matters we are required to state to them in an auditors, report and for no other purpose.
To the fullest extent permitted by law, we do not accept or 85sume responsibility to anyone other than the charity
and the charity's trustees 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
14 September 2023
IDS Chartered Accountants LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the Companies Act 2006.
10-

CAUSEWAY COAST VINEYARD CHURCH
ids,
chartered occou ntants
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOMEAND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestrlcted Restricted
funds
funds
2022
2022
Total
Unrestrlcted Restrlct8d
funds
funds
2021
2021
Total
2022
2021
Notes
com
an
Donations and
legacies
Charitable activities
Other trading
activities
Investments
Other income
831,204
124,907
80,280
911.484
124,907
955,188
93,798
88,621
1,043,809
93.798
71.270
458
160
71,270
458
160
42,758
212
1,868
42,758
212
1,868
Total In¢ome
1,027,999
80,280
1,108.279
1,093,824
88.621
1,182,445
Charitable activities
1,044,511
69,580
1,114,091
926,470
87,679
1,014.149
Net lexpenditure)Ilftcome
for the yearl
Net movement In funds
118.512)
10,700
{5,812)
167,354
942
168,296
Fund balan￿S at 1 January
2022
2,069,756
5,717 2,075,473
1,902,402
4,775
1,907,177
Fund balance5 at 31
December 2022
2,053,244
16,417 2,069,661
2,069,756
5,717
2,075,473
The statement of financia5 activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2008.
11

CAUSEWAY COAST VINEYARD CHURCH
ids,
chartered accountants
BALANCE SHEET
AS AT 31 DECEMBER 2022
2022
2021
Notes
Fixed assets
Tangible assets
13
2,796,672
2,834,356
Current assets
Debtors
Cash at bank and in hand
14
42,188
191,946
100,135
319,480
234,134
419,615
Creditors: amounts falllng due wlthln
one year
16
1158,829)
{157,208)
Net current assets
77,505
262,407
Total assets less current Ilabilitles
2,874,177
3,096,763
Credltors: amounts falling due after
more than one year
17
1804,516)
(1,021,290)
Net assets
2,069,661
2,075,473
Income fund8
Restricted funds
19
16.417
5,717
Designated funds
General unreslri¢ted funds
20
88,126
1,965,118
92,224
1,977,532
2.053,244
2.069,756
2,069.661
2,075.473
12-

CAUSEWAY COAST VINEYARD CHURCH
ids,
chartered occountants
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022
The company is entitled to the exemption from the audit requirement contained in section 477 of Ihe Companies Act
2006. for the year ended 31 December 2022, although an audit has been carried out under section 65 d 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 slalements under the requirements
of the Companies Act 2008. for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 14 September 2023
Mr RJ Kelly
Trustee
Mr PR Lyras
Trustee
Company registratlon number
1068677
13-

CAUSEWAY COAST VINEYARD CHURCH
ids.
chartered accountants
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2021
Note5
Cash flows from operatlng activltles
Cash generated from operations
24
120,519
203.918
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assets
Interest received
(22,4141
19,456)
180
458
1,888
212
Net ¢a$h us8d In Investlng actlvitles
(21,796)
(7,376)
Financing actlvltles
Repayment of bank loans
(226,2571
197,8831
Net cash used In flnanclng actlvltles
1226,257)
(97,883)
Net Idecrease)lincrease In cash and cash
equlvalents
(127,534)
98.659
Cash and cash equivalents at beginning of year
319,480
220,821
Cash and cash equlvalents at end of year
191,946
319,480
Relating to:
Cash al bank and in hand
191,946
319,480
14-

CAUSEWAY COAST VINEYARD CHURCH
ids
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng policies
Charlty Informatlon
Causeway Coast Vineyard Church is a private company limited by guarantee incorporated in Northern
Ireland. The registered office is 10 Hillmans Way, Ballycastle Road, COLERAINE, Co Londonderry, BT52
2ED.
1.1 Accounting convention
The financial statements have been prepared in accordance wrth the charity's memorandum, the Companies
Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" l FRS
102°) and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities prepanng Iheir accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 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 cost convention. The principal accounting
policies adopted are set out below.
1.2 Golng 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 statements.
1.3 CharitabSe funds
Unrestricted funds are general funds that are available for use at the trustees, discretion in furtherance of the
objectives of the company.
Designated funds comprise funds which have been set aside at the discretion of the trustees for sFecific
purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are those donated for use in a particular area or for a specific purpose, the use of which is
reslricled to that area or purpose.
1.4 Incomlng resourcos
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 GiftAid or deeds ol covenant is recognised at the lime of the donab'on.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and re￿Ipt is expected. If the amount is not known, the legacy IS treated as a
contingent asset.
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.
Turnover is measured at the fair value of the consideration received or receivable and represents arnounts
receivable for goods and serVi￿S provided in the normal course of business.
15-

CAUSEWAY COAST VINEYARD CHURCH
ids,
chortered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng pollcies
{Continued)
1.8 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to 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 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses, Only assets 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 and fittings
2 1 straight line on buildings
15% 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
Al 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 indcation
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss lif any}.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use,
the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects
current market assessments of the lime value of money and the risks specific to Ihe asset for which the
estifflates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of
the asset is reduced to its 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
impairment loss is treated as a revaluation decrease.
Recognised impairmenl losses are reversed if, and only if, the reasons for the impairment loss have ceased
to apply. Vvhere an impairment loss subsequently reverses, the carrying amount of the asset is increased to
the revised estimate of its recoverabSe amount. but so that the increased carrying amount doe5 not exceed
the carrying amount that would have been detemiined had no impairment loss been recognised for the asset
in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried
in at a revalued amount, in which case the reversal of the impairment loss is treated as a reValUat￿)n
increase.
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments With original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
16-

CAUSEWAY COAST VINEYARD CHURCH
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting pollcies
Icontlnued)
1.9 Flnancial Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 10210 all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the chartty becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the nel 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
net basis or to reali5e the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortis&d cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured al the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc financial liabilities
Basic financial Siabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement conslitules a financing transaction, where the debt instrument is measured at the present
value of the future payments diseounled at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or setvices that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction Pri￿ and subsequently measured at amortised cost using the effective interest method.
Derecognition of financlal liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Taxatlon
No provision is required for taxation as the company is defined as a charity for taxation purposes.
1.11 Employee benefits
The cost of any unused holiday enlillemenl is recognised 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
to temiinate the employment of an employee or to provide termination benefits.
1.12 Retlrement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
17-

CAUSEWAY COAST VINEYARD CHURCH
ids
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Crltlcal accounting estlmates and Judgements
In the application of the charity's accounting policies, the trustees are required to make judgements. eslirnates
and assumptions about the carrying amount of asse15 and liabilibes that are not readily apparent from other
sources. The estimates and associated 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 the period of the revision and future periods where the revision affects both current and future
periods.
During the current financial year, no critical accounting estimates or judgements were made by the trustees.
Donatlons and legacles
Unrestrlcted Restrlcted
funds
funds
general
2022
Total
Unrestricted Restrlcted
funds
funds
general
2021
Total
2022
2022
2021
2021
Donations and gifts
831,204
80,280
911,484
955,188
88,621 1,043.809
Donatlons and gifts
Donations and grants
Coronavirus Job
Retention Scheme
831,204
80.280
911,484
930,245
88,621 1,018,866
24,943
24,943
831,204
80,280
911,484
955,188
88,621 1,043,809
Charltable actlvltles
2022
2021
Encounter More Conference
Illuminate Conference
Other Conferences & Events
Encounter School of Mission
Contribution to Shared Services
Other Incom6
11.564
24,030
8,296
23,817
57,200
(920)
17,831
422
26,045
50,400
20
124.907
93,798
18-

CAUSEWAY COAST VINEYARD CHURCH
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Other tradlng a¢tlvltles
Unrestrlcted Unrestrlcted
funds
funds
general
general
2022
2021
Room Hire
71,270
42,758
Investments
Unrestrlcted Unrestricted
funds
funds
general
general
2022
2021
Interest receivable
458
212
Other income
Unrestrlcted Unrestricted
funds
funds
general
general
2022
2021
Net gain on disposal of tangible fixed assets
160
1,868
19-

CAUSEWAY COAST VINEYARD CHURCH
ids_
hortered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Charltable actlvltles
2022
2021
Staff costs
Travelling
Staff Expenses
Training
Hospitality
Gifts
Church Resources
Other Conferences & Events
Encounter School of Mission
Healing on the Streets
Ministry expenses
632,021
6.107
5,812
1,702
22,754
42,580
28,599
30,939
24,387
740
64,417
625,942
849
4,628
5,315
4.952
40,063
22,166
14,290
7,692
2,938
36,027
860,058
764,662
Share of support costs (see note g)
Share of governance costs (see note 9)
246.580
7,453
241,524
7,963
1,114,091
1,014,149
Analysls by fund
Unrestricted funds
Restricted funds
1,044,511
69,580
926.470
87,679
1,114,091
1,014,149
-20-

CAUSEWAY COAST VINEYARD CHURCH
ids
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Support costs
Support Governance
costs
costs
2022
Support Governance
costs
costs
2021
Depreciation
Insurance
Utilities
Telephone
Advertising
Printing. Postage &
Stationary
Bank Charges
Loan Snleresl
Repairs and renewals
60.098
13,129
46,597
10,991
272
60,098
13,129
46.597
10,991
272
60,077
10,363
35,592
11,224
148
60,077
10,363
35,592
11,224
148
7,334
3,162
37,238
67.759
7,334
3,162
37,238
67,759
11.205
3,390
40,113
69,412
11,205
3,390
40.113
69,412
Audit fees
Legal and professional
2,420
5,033
2,420
5,033
2,640
5,323
2,640
5,323
246,580
7,453
254,033
241,524
7.963
249.487
Analysed between
Charitable activities
246,580
7,453
254,033
241,524
7,983
249,487
Governance costs includes payments to the auditors of £2,420 {2021- £2,640) for audit fees.
10 Truste85
During the year Mr NAW Young, trustee of the charity, was paid £45,452 {2021 £43.5921 by virtue of his
employment.
Mr DP Wright was reimbursed £319 in travel expenses in relation to the December 2022 trustee meeting
(2021 £285}.
11 Employees
The average monthly number employees (excluding directors) during the year was..
2022
Number
2021
Number
24
27
Employment costs
2022
2021
Wages and salaries
Social security costs
Other pension costs
558,498
44,614
28,911
557,742
41,010
27,190
632,021
625,942
-21

CAUSEWAY COAST VINEYARD CHURCH
ids,
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
11
Employees
(Continued)
There were no employees whose annual remuneration was more than £60.000.
12 Taxatlon
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
13 Tangible fixed assets
Freehold land Flxtur&s and
and buildlngs
fittlngs
Total
Cost
At 1 January 2022
Additions
3,063,498
1,800
285,424
20,614
3,348,922
22 414
At 31 December 2022
3.065,298
306,038
3.371,336
Depreclatlon and impairment
At 1 January 2022
Depreciation charged in the year
346,540
39,395
168,026
20.703
514,566
60,098
Al 31 December 2022
385.935
188.729
574,684
Carrying amount
At 31 December 2022
2,879,363
117,309
2,796,672
At 31 December 2021
2.716,958
117,398
2,834,356
14 Debtors
2022
2021
Amounts falling due wlthln one year:
Other debtors
Prepayments and accrued income
34,292
7,896
89,951
10,184
42,188
100,135

CAUSEWAY COAST VINEYARD CHURCH
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
15 Loans and overdrafts
2022
2021
Bank108ns
896,501
1.122,758
Payable within one year
Payable after one year
91,985
804,516
101,468
1,021,290
Amounts included above which fall due after five years..
Payable by instalmenls
402,889
578.562
The bank loans are secured as follows..
Floating charge over 10 Hillmans Way, Coleraine.
16 Creditors: amounts falllng due withln one year
2022
2021
Notes
Bank loans
Other taxation and social security
Trade creditors
other creditors
Accruals and deferred income
15
91,985
15,561
9,512
25,319
14,252
101,488
11.161
9,246
21,827
13,506
156,629
157,208
17 Credltors: amounts falllng due after more than one year
2022
2021
Notes
Bank loans
15
804,516
1,021,290
18 Retirement beneflt schemes
Defined contribution schemes
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the chartty in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £28.911 {2021- £27,190).
-23-

CAUSEWAY COAST VINEYARD CHURCH
ids
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
19 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balan￿$ of
donations and grants held on trust for specific purposes-.
Mov8ment in funds
In¢omlng
Resources
Balance at
resources
xpended 31 December
2022
Balance al
1 January 2022
Building fund
Healing on the streets
Encounter School of Mission Bursaries
CRT Love Christmas
CC&G Covid Measures
Anon Donor
Evangelism App
Anon Donor (ID
DFC energy
Anon Donor (IT)
Love Ukraine
37,238
2,685
4,000
8,020
(37,238)
(2,685)
(3,850)
18,020)
{950)
(2,267)
(5,000}
2,500
2,650
950
2.267
5,000
1,000
1,500
20,000
837
1,000
(1,500)
(7,233)
{837)
12,767
5,717
80,279
(69,579)
16.417
20 Deslgnated funds
The income ￿ndS of the charity include the following designated funds which have been set aside out of
unrestricted funds by the twstees for specific purposes..
Movement In funds
Balance at
Resources
1 January 2021
expended
Movement In funds
Resources
Transfers
exponded
Transfers
Balance at
l January 2022
Balance at
31 Dg¢ember
2022
Repairs and
replacements
fund
84,212
{3,988}
12,000
92,224
(8,098)
4,000
88,126
84,212
13,988)
12,000
92,224
(8,098}
4,000
88,126
-24-

CAUSEWAY COAST VINEYARD CHURCH
ids.,
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
21 Analysis of net assets between funds
Unrestricted Restricted
Funds
Funds
2022
2022
Total Unrestrlcted Restricted
Funds
Funds
2021
2021
Total
2022
2021
Fund balances al 31
December 2022 are
represented by-.
Tan9ible assets
Current assetsl(liabilities)
Long temi liabilities
2,796,672
61,088
1804.516)
2,796,672 2,834,356
77,505
256,690
(804.516) 11,021,290)
2.834,356
262,407
11.021,290)
16,417
5,717
2.053,244
16,417
2,069,661
2,069,756
5,717 2,075,473
22 Flnancial commitments, guarantees and contlngent liabilitles
Certain grants received and receivable may become repayable to the funder if the charTty is no longer able to
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 to the liabilities that may arise.
23 Related party transactlons
Remuneration of key management personnel
The remuneration of key management personnel, who comprise the senior leadership team. is as follows.
2022
2021
Aggregate compensation
261.769
242,259
-25-

CAUSEWAY COAST VINEYARD CHURCH
ids,,
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
23 Related party transactions
(Contlnuedl
During the year the charity entered into the following transactions with related parties..
Included within hospitality were amounts lotalling £16,58512021 £3.5011 paid to Lynas Foodservice Limited,
a company in which Mr Andrew Lynas is a director. The amount owing at the year-end and included in trade
creditor5 was £50212021 £292).
Included within room hire and other income were amounts totalling £2.000 (2021 £nill received from Lynas
Foodservice Limited, a company in which MrAndrew Lynas is a director, There were no amounts outstanding
at the year end.
Included within shared services were amounts totalling £57,200 (2021 £50,400) received from Vineyard
Compassion, a charity with the same directors. The amount owing al the year-end included in other debtors
was £7,80012021 £nil).
Included within professional fees were amounts totalling £1,820 (2021 £nill paid to Spark Coaching, a
company in which Dr Karise Hulchinson's husband is a director. There were no amounts outstanding al the
year end.
Included within other creditors were amounts totalling £6.352 (2021 £nil} for Love Christmas Grant owed to
Vineyard Compassion, a charity with the same directors.
Included within other debtors were amount5 totalling £837 {2021 £nil) for Love Ukraine Grant owed from
Vineyard Compassion, a charity with the same directors.
Included within expenditure were amounts totalling £1,313 (2021 £365) paid to Score Football Centre
Limited, a company in which Russell Kelly is a director. The amount owing at the year-end and inciuded in
trade creditors was £nil (2021 £81).
Included within other debtors was an amount of £nil (2021 £12,360) for a new boiler owed from Vineyard
Compassion, a charity with the same directors.
24 Cash generated from operations
2022
2021
{Deficit)Isurpus for the year
(5,812)
168,296
Adjustments for..
Investment income recognised in statement of financial activities
Gain on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
1458)
1160)
60,098
(212)
{1,868)
60,077
Movements in working capital..
Decreasel(increasel in debtors
Increase in creditors
57,947
8,904
(45,4301
23,055
Cash generated from operations
120,519
203,918

CAUSEWAY COAST VINEYARD CHURCH
ids,
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
25 Analysis of changes In net Idebt)Ifunds
At 1 January
2022
Cash flow5 At 31 December
2022
Cash at bank and in hand
319,480
1127,534}
191,946
Loans falling due within one year
Loans falling due after more than one year
1101,4681
11,021.290>
9.483
216,774
(91,985)
1804,516)
1803.278}
98.723
1704,5551
-27-