ids.
chartered accountants
Company Registration No. N1068677 (Northern Ireland)
CAUSEWAY COAST VINEYARD CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
IDS Chartered Aeeountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
CONTENTS
Page
Legal and administrative information
Trustees. report
Independenl auditor's report
8-10
Statement of financial activities
11
Balance sheet
12
Slalemenl of cash flows
13
Notes to the financial statements
14-25

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
MrAR Lynas
Mr PR Lynas
Mr DP Wright
Prof. KC Hutchinson
Secretary
Mr PR Lynas
Charity number
NIC101605
Company number
N1068677
Registered office
10 Hillmans Way
Ballycastle Road
COLERAINE
Co Londonderry
BT52 2ED
Auditor
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1BG
Bankers
Danske Bank
22 The Diamond
COLERAINE
Co Londonderry
BT52 1DE
Solicitors
Macaulay Wray
35 New Row
COLERAINE
Co Londonderry
BT52 1AH

ids.
CAUSEWAY COAST VINEYARD CHURCH
churtered occountants
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Iruslees present their annual report and financial statemenls for the year ended 31 December 2023.
The financial slalements have been prepared in accordance with the accounting policies sel out in note 1 to the
financial statements and comply with the charity's governing document, the Companies Act 2006 and
"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 1021" (effective 1 January 2019).
Objectives and activities
The principal activity of the company continued to be the provision of church facilitie5 to members of the local
community.
Causeway Coast Vineyard is a vibrant missional community in Northern Ireland. Our vision is lo change the
community one life at a time and to do so within our lifetime while ensuring that the work continues for
generations beyond. We do not simply want lo have a great church- we want lo have a great city. We are a
communily 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. lo God and experiencing life in
a fresh way. We are people who seek to bring life to every area of our community. A place where we see
transformation happen as we pursue the dreams that God has placed in our hearts. We believe we were made lo
onnecl with our community. Regardles5 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 within the
community.
Our desire is lo see our community continue to flourish and we are seeking to be involved in that through many
ways. We wanl 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 communily deal wilh Ihe 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 - and build 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 morning
and evening services with around 800 people of all ages gathering on average each month as of Novemberl
December 2023. We also have online services 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 services is only a small part of how we seek to
irnpact our community.
We have weekly small groups allowing people to connect regularly, as well as providing other gathering points for
different groups of people throughout the week. These include many different lypes of aclivities ranging from
walking, running and other interest groups all the way through to mental health, Bible sludy and family support
groups.

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered occountants
TRUSTEES. REPORT {CONTINUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
We have a network of HUBS lo 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 to be neighbours in the community by looking out for those who
are slruggling and offering them help and conneclion.
We have continued to be involved in local schools and have one full lime staff member dedicated lo this work
supported by a team of loyal volunteers and other staff. Our goal is lo partner with loGal schools to aid them in
the work they do with the young people in our community. We supply programmes focusing on self-worth, identity
and relationships, and in 2023 we have also been running a full programme of school assemblies, lunch clubs,
homework clubs, Alpha events and school transition courses.
We regularly pray for and see healing. We run conferences and training evenls such as Encounter More for
those wanting to encounter God and experience Him more.
We pray on our streets every Saturday morning, 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 have really stepped in to serve our local community who have experienced real need in this
season especially with the rising cost of living. We are delighted to see people give of their time to seNe people
with love and dignity.
The Iruslees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the
charity should undertake. New trustee5 will receive appropriate induction and relevant training.
We have a risk management assurance framework in operation. This covers area5 such as safeguarding
processes for children and vulnerable adults, staff training and development, health and safely for staff and
public around the slte as well as HR, IT and financial risks (covered by our reserves policy). Two of our board
members sit on a risk management sub-committee alongside the Operations Director. Any risks are raised,
discussed and measures pul in place lo mitigate the risk. Risk is a standing agenda item on our board meetings
and the risk management assurance framework is reviewed fomially at the board meeting every six months.
Achievements and perfonnanGe
Our March-July 23 adult attendances averaged a 140/0 increase on the same period in 2022, however in the last
3 months {Oct-Dec 2023) adult attendances fell by an average of 8 /0 against the same period in 2022.
We've also been continuing lo broadcast our services so those who are unable lo make il along can still be a part
of the church. Many newcomers to our in-person services will have tuned in online first and our services are
viewed on average 600 limes per week.
Our Easter services this year allowed us lo see 1,400 people connect in our 4 weekend services. We also hosted
a family easter egg hunt in a local forest, and we had around 350 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 lo strength as well. We have Sunday environments, mid-week
groups, mums and toddlers care, and other community-based projects. We are currently reaching anywhere
between 300 - 500 under 18s monthly 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
interacted with Over 7,000 pupils in 16 different schools in our education system. We have had lols of feedback
from teachers 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 lo CCV from different
locations who move and setve at CCV for the duration of their time in the school. This year, we have had a group
from a Vineyard Church in the States doing school and outreach together.

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
At Causeway Coast Vineyard we run small groups which are groups of up lo 20 people who meet weekly to
connect with God and one another. These groups are open to the whole community. They are places to connect,
make new friends. deepen relationships, encounter God's love and have the occasional party. We have
discovered thal big moments in life often happen in the small corners of life. There are a range of small groups..
core groups - including weekly connection over coffee and studying a bible passage or book)
courses - including prayer groups and bible study
family central groups - including marriage, pre-marriage and singles groups
interest groups - including keep fil, sewing, table tennis, etc.
life stage groups - including groups for 20 somethings, women's groups. etc.)
During 2023 we ran 87 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 over 10 different HUBS where people have been grouped
together and are working hard lo connect with one another and the community.
In Christmas 2023 we hosted a family event with over 150 allendees. We also had 743 people allend our
Chrislmas carol service on Christmas eve. which was our largest gathering since Covid-19.
Financial review
The results for the year are set out on page 11.
The company relumed nel incoming resoLfrces for the year of £6.200 (2022 oulgoing resources of £5,812>. At 31
December 2023, the total funds of the charity amounted lo £2.075,861 (2022 £2,069,661) comprising restricted
funds of £9,377 {2022 £16.417) and unrestricted funds of £2,066,484 (2022 £2,053,244).
The charity sel aside £19,000 to a designated fund for significant expendilure on the facilities. At 31 December
2023, the balance on this fund was £89,721 (2022 £88.126).
Of the tolal funds reported above. £nil 12022 £nil) 15 earmarked for fulure bank loan commitments. At 31
December 2023, the charity's bank debt amounled lo £807,964 (2022 £896.5011. The Iruslees are confident that
the bank debt will be repaid out of ongoing surplus incoming reSoUr￿S and as such will be able to meet ils
ongoing working capital requirements.
The principal risk faced by the charity continues to be the potential of receiving insufficient funds to conlinue 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 rese￿eS are held for significant long-term expenditure
Based on the 2024 budget, the range of reserves considered by the trustees to be adequate (as calculated
above) is between £80K- £159K.
Total general unrestricted reserves (comprising of cash and debtors, less short-term liabilities) were £14,411
(2022 £64,948).

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Plans for the future
Causeway Coast Vineyard (CCVI is a church affiliated to the Association of Vineyard Churches in the UK &
Ireland IVCUKI}. Alan and Kathryn Scott founded CCV and were the Senior Pastors {overall leaders) of CCV
until June 2017 when they left lo move to the USA. Neil and Janel Young took over as senior pastors at this
lime. Alan and Kathryn then became the leaders of Vineyard Anaheim and in early 2022 announced they were
taking that church out of the Vineyard movement.
This gave rise to media coverage and a legal challenge in Ihe US though these have no direct impact on CCV.
However, concerns were raised at this lime to Vineyard USA aboutAlan's conduct and Vineyard USA
commissioned a third party lo hear these concern5.
In December 2022 the trustees of both CCV and VCUKI were made aware of concerns raised by people in the
UK with Vineyard USA relating to Alan's time at CCV.
On being made aware of the concerns CCV and VCUKI commissioned an independent review process lin
February 2023) run by an experienced third party - Trusted HR Ltd to hear these concerns and identify
appropriate recommendations.
The initial stage of the review primarily involved the people who raised concerns via Vineyard USA. This led to a
public statement from CCV and VCUKI on 1st June 2023
hll s.Ilcausewa coaslvine ard.comlstalemenl-b
-ccv-
highlighting that a review was ongoing and providing avenues for people lo voice concerns.
Bolh CCV and VCUKI then publicly acknowledged that wrong and hurtful conduct has occurred at CCV and
apologised to all those who were hurt, harmed. mistreated or in any way negatively impacted by their time al
CCV. This took place on Sunday 2nd July 2023 in our worship services and the statement is on our
webslte here.. htl s'.Ilcausewa
coaslvine
ard.comlu
dale-statement-2nd- u5 -20231.
Al this point CCV and VCUKI also invited anyone else with concerns relating to CCV to speak to Trusted HR. We
a150 communicated that we would make funding for counselling available to people impacted by these issues
who engaged wilh Trusted HR. The funding for this counselSing is facilitated by Trusted HR.
The trustee5 of CCV have allocated £15K to cover the cost of the review process and the offer to counselling to
those impacted. VCUKI have set aside a similar amount. CCV published the final report including
recommendations on 3rd November 2023 hll s.'Ilcausewa coa5tvine
ard.coffllccv-review-oct20231
Trusted HR identified themes and repeated patlems of behaviour including examples of manipulation.
inappropriate comments, narcissistic behaviour, and certain occurrences of public shaming and Spiritual abuse
relating to Alan Scott. Alan is no longer at CCV (and has not been since June 2017) so there is no action the
Iruslees of CCV can lake or need lo take relating to Alan. However, we have shared the report with the
leadership of his church in the USA, Dwelling Place.
The report Gonlained recommendations for both CCV and VCUKI to consider and implement. and we have
already updated our complaints handling processes. We are committed lo implement all recommendation5 in full
and have published our progress on our website hllps.'Ilcausewaycoastvineyard.comlimplemenling-the-
recommendalions-of-lhe-independenl-reviewl.
Over the next season we will continue lo work to fulfil our mission to say 'yes' to God, experience life and carry
hope lo the city. We will also establish a team made up of truslees, staff and people from the wider CCV church
lo begin Ihe search for new Senior Pastor{s).

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
structure. governance and management
Causeway Coast Wineyard is a company 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 governed by ils Articles of Association. The liability of its members is limited in that every
member of the company undertakes lo contribute an amounl not exceeding £1 in the event ofthe 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 financial stalemenls were..
Mr RJ Kelly
(Resigned 20 October 20231
MrAR Lynas
Mr PR Lynas
Mr DP Wright
Mr NAW Young
Prof. KC Hutchinson
{Resigned 29 October 20231
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 Ihal these are adhered lo. Vineyard Compassion was birthed from Causeway Coast Vineyard church
and has the same trustees.
Reference and administrative details
The day-to-day management of the charity is overseen by Neil Young (Senior Pastor until 29 October 2023), now
Tre Sheppard (Associate Paslorl along with David Mccracken (Operations Director) and Wicloria Moore (Finance
Manager).
Statement of trustees. responsibilities
The trustees, who are also the directors of Causeway Coast Vineyard Church for the purpose of company law,
are responsible for preparing the Trustees, Report and the accounts in accordance wilh applicable law and
Uniled Kingdom Accounting Standards (United Kingdom Generally Accepted 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, of the charitable company for that year.
In preparing these accounls, the trustees are required to=
select suitable accounting policies and then apply Ihem consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are rèasonable and prudent.,
state whelher 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 conGern basis unless it is inappropriate to presume that the charity will
continue in operalion.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable Ihem lo ensure Ihat the accounts 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.

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered occountants
TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Auditor
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 al a General Meeting.
Disclosure of information to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, bul 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 the auditor is aware of such information.
The trustees, report was approved by the Board ofTrustees.
Mr PR Lynas
Trustee
Dated.. 3 September 2024

ids.
CAUSEWAY COAST VINEYARD CHURCH
chortered occountants
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CAUSEWAY COAST VINEYARD CHURCH
Opinion
We have audited the financial slatements of Causeway Coast Vineyard Church (the 'charily') for the year ended 31
December 2023 which comprise the statement of financial activities, the 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 Accounting
Standards, including Financial Reporting Slandard 102 Th8 Financial Reporting Standard applicabls in the 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 December 2023 and of ils
incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally AC￿pted Accounting Practice.,
and
have been prepared in accordance with the requirements of Ihe Charities Act (Northern Ireland) 2008.
Basis for opinion
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 r6sponsibiliti8s for the audit of
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalemenls, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial slalements is appropriate.
Based on the work we have perfomed, we have not identified any material uncertainties relating to events or
conditions that. individually or collectively, may cast significanl doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our respon5ibililies and the responsibilities of Ihe trustees wilh respecl to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements
and our auditor's report thereon. The Iruslees are responsible for the other information contained within the annual
report. Our opinion on the financial statement5 does not cover the other information and we do not express any form
of assurance conclusion Ihereon.
Our responsibility is to read the other information and, in doing so, Consider whether the other information is
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
misslatements. we are required to determine whether this gives rise to a material misstatement in the financial
slatements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountonts
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CAUSEWAY COAST VINEYARD CHURCH
Matters on which we are required 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 lo you if, in our opinion..
the information given in the financial stalemenls is inconsistent in any material respect with the Iruslees,
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.
Responsibilities of trustees
As explained more fully in the slatemenl of trustees, responsibilities, the trustees, who are also the directors of the
charily for the purpose of company law. are responsible for Ihe preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal conlrol as the trustees determine is necessary lo
enable the preparation of financial statements that are free from material misstalemenl, whether due lo fraud or
error. In preparing Ihe financial slalemenls, the trustees are responsible for assessing the charity's ability lo
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 liquidale the charitable company or to cease
operations, or have no realistic alternative but lo do so.
Auditorfs responsibilities for the audit 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 regulations made or having effecl thereunder.
Our objectives are lo obtain reasonable 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 bul is not a guarantee that an audit conducted in accordance
with ISAS {UK) will always delecl a material misslalemenl when il exists. Misstalemenls 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 extent lo which our procedures are capable of detecting irregularities, including fraud. is detailed below.
Our approach to identifying and assessing the risks of material misstalemenl in respect of irregularilies iricluding
fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriale competence,
capabilities and skills lo identify or recognise non-compliance wilh laws & regulations.,
we identified the laws and regulations applicable to the charity Ihrough discussions with Irustee5 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 slalements or the operations of the company, including the Companies Act 2006, taxation
legislation and data protection. antibribery, employment, environmenlal and health and safely legislation.,
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence.
identified laws and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-complian￿ throughout the audit.

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CAUSEWAY COAST VINEYARD CHURCH
We assessed Ihe susceptibility of the charity's financial statemenls 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 inlernal controls in place lo mitigale risks of fraud and non-compliance with laws and
regulations., and
performing analytical procedures lo idéntify any unusual or unexpected relationships.,
reviewing journal entries lo identify unusual transactions..
assessing whether judgements and assumptions made in delermining the accounting estimates were
indicative of potential bias.,
investigating the rationale behind any significant or unusual transactions.
In re5pon5e to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included. but were not limited lo..
agreeing financial slatements disclosure5 to underlying supporting documentation;
reading the minute5 of meetings of those board of trustees.,
enquiring of management as to actual and potential litigation and claim5-
reviewing legal correspondence.
There are inherent limitations in our audit procedures described above. The more removed laws and regulations are
from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards
also limit the audit procedures required lo identify non-compliance with laws and regulations to enquiry of the
trustees and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements thal arise due to fraud can be harder to delecl Ihan 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 at: hltps'.11
www.frc.org.uklauditorsresponsibililies. This description forms part of our audilols report.
Use of our report
This report is made solely lo the charity's trustees, as a body, in accordance with part 4 of the Charities (Accour)ts
and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state lo
the charity's trustees Ihose matters we are required to slate lo them in an auditors, report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assume 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 Accountsnts LLP
ststutory Auditor
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
3 September 2024
IDS Chartered Accounlanls 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-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investmenls
Other income
902.171
75,575
66,298
273
1,858
60,341
962,512
75,575
66,298
273
1,858
831,204
124,907
71,270
458
160
80,280
911,484
124,907
71,270
458
160
Total income
1,046,175
60,341
1,106,516
1.027,999
80,280 1.108,279
Exponditure on:
Charitable activities
1,032,935
67,381
1,100,316
1,044,511
69,580 1.114,091
Totsl expenditure
1,032,935
67.381
1.100.316
1,044,511
69,580 1.114,091
Net incomellexpenditure) and
movement in funds
13,240
(7,040)
6,200
(16,512}
10,700
(5,812>
Reconciliation of funds:
Fund balances at 1 January
2023
2.053,244
16,417 2,069,661
2,069.756
5,717
2,075,473
Fund balances at 31
December 2023
2,066,484
9,377 2,075,861
2,053.244
16,417 2,069,661
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
11

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountonts
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Fixed assets
Tangible assets
13
2.770,318
2.796,672
Current assets
Debtors
Cash at bank and in hand
14
35,266
123,309
42,188
191,946
158,575
234,134
Creditors: amounts falling due within
one year
16
(137.5481
(156,629)
Net current assets
21.027
77,505
Total assets less current liabilities
2,791,345
2,874,177
Creditors: amounts falling due after
more than one year
17
1715.484)
{804,516)
Net assets excluding pension liability
2,075,861
2,069,661
Net assets
2,075,861
2.069,661
The funds of the charity
Restricted income funds
Unrestricted funds
20
9,377
2,066,484
18,417
2,053,244
2,075,861
2.069,661
The company is enlilled to the exemplion from the audit requirement contained in section 477 of the Companies Act
2006. for the year ended 31 December 2023, although an audit has been carried out under section 65 of the
Charities Act (Northern Ireland) 2008.
The director5 acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
wilh respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements under the requirements
of the Companies Act 2006, for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subjecl
to the small companies regime.
The financial statements were approved by the trustees on 3 September 2024
Mr PR Lynas
Trustee
Prof. KC Hulchinson
Trustee
Company registration number N1068677 (Northern Ireland)
12-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Notes
Cash flows from operating activities
Cash generated from operation5
24
50,088
120,519
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assets
Interest received
{34.4881
(22,414)
4,027
273
160
458
Net Cash used in investing activities
(30.188)
(21,7961
Financing activities
Repayment of bank loans
(88,537)
{226.257)
Net cash used in financing activities
(88.537)
(226,2571
Net decrease in cash and cash equivalents
(68,637)
(127,5341
Cash and cash equivalents at beginning of year
191,946
319,480
Cash and cash equivalents at end of year
123,309
191,946
Relating to:
Cash at bank and in hand
123,309
191,946
13-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity information
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 with the charity's memorandum. the Companies
Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ('FRS
102") and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). 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 lo the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are sel out below.
1.2 Going concern
At the lime 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 lo adopt the going concern basis of accounting in preparing the financial slalemenls.
1.3 Charitable funds
Unrestricted fund5 are general funds Ihal 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 specific
purposes. The purposes and uses of the designated funds are set out in the notes lo the financial statements.
Restricted funds are those donated for use in a particular area or for a specific pu￿OSe, the use of which is
restricted to that area or purpose.
1.4 Incoming resources
Income is recognised when the charity is legally entitled lo il after any performance conditions have been met,
the amounts can be measurèd reliably, and il 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 Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Asset5 for distribution are recognised only when distributed. Assets given for use by the charity are
recognised when receivable. Stocks of undislributed donated goods are not valued for balance Sheet
purposes.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts
receivable for goods and services provided in the normal course of business.
14-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
1.5 ResoU￿e$ 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 Ihe obligation can be measured reliably.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, net of
depreciation and any impairment losses. Only assets with a value of £500 or more are capitalised.
Depreciation is recognised so as lo write off the cost or valuation of assels less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Fixtures and fittings
20/0 Straighl line on buildings
150/0 reducing balance
The gain or loss arising on the disposal of an assel is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is eslimaled in order lo determine the extent of the impairment
loss (if any).
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use,
the estimated fulure cash flows are discounted lo their present value using a pre-tax discount rate that rellects
currenl market assessments of the time value of money and the risks specific to the as5el for which the
estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than ils carrying amount, the carrying amount of
the asset is reduced to its recoverable amount. An impairment Ioss 15 recognised immediately in incomel
(expenditure for the year, unless the relevant asset is carried al a revalued amount. in which case the
impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, Ihe 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 recoverable amount, bul so that the increased carrying amount does not exceed
the carrying amount that would have been determined had no impairment loss been recognised for Ihe 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 revaluation
increase.
1.8 Cash and Cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
15-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
1.9 Financial instrurnents
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instrumenls Issues, of FRS 102 10 all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an inlention to settle on a
nel basis or to realise 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 al amortised cost using the
effective interest method unless the arrangement constitutes a financing Iransaclion, where the transaction is
measured at 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.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at Ihe present
value of the future payments discounled at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried al amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services 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-currenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using Ihe effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Taxation
No provision is required for laxation as the company is defined as a charily for taxation purposes.
1.11 Employee benefits
The cost of any unused holiday entitlement 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 lerminale the employment of an employee or to provide termination benefits.
1.12 Retirement benefits
Payments to defined contribulion retirément benefit schemes are charged as an expense as they fall due.
16-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chortered occountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from olher
sources. The eslimales and associated assumptions are based on historical experien￿ 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 accounling
estimates are recognised in the period in which the estimate is revised where the revision affects only Ihal
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 crilical accounting estimate5 or judgements were made by the trustees.
Donations and legacies
Unrestricted Restrictsd
funds
funds
general
2023
Total
Unrestri¢ted Restricted
funds
funds
general
2022
Total
2023
2023
2022
2022
Donations and gifts
902,171
60,341
962,512
831,204
80,280
911,484
Charitable activities
2023
2022
Encounter More Conference
Illuminate Conference
Other Conferences & Events
Encounter School of Mission
Contribution lo Shared Services
10.882
11,564
24,030
8,296
23,817
57,200
14,404
14,389
35,900
75,575
124,907
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2023
2022
Room Hire
66,298
71,270
17-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from investments
Unrestricted Unrestricted
funds
funds
2023
2022
Interest receivable
273
458
Other income
Unrestricted Unrestricted
funds
funds
2023
2022
Net gain on disposal of tangible fixed assets
1,858
160
Charitable activities
2023
2022
Staff costs
Travelling
staff Expenses
Training
Hospitality
Gifts
Church Resources
Other Conferences & Events
Encounter School of Mission
Healing on the Streets
Ministry expenses
629,429
11,284
7,539
2,132
19,589
56,283
29,426
9,482
15.335
1.170
56.894
632,021
6,107
5,812
1,702
22,754
42,580
28,599
30,939
24,387
740
64,417
838,563
860,058
Share of support costs (see note 9)
Share of governance cosls (see note 9)
242,523
19,230
246,580
7.453
1,100,316 1,114.091
Analysis by fund
Unieslricled funds
Restricted funds
1,032,935 1,044,511
67,381
69,580
1,100,316 1,114,091
18-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support costs allocated to activities
2023
2022
Depreciation
Insurance
Utilities
Telephone
Advertising
Stationary
Bank charges
Loan interest
Repairs & renewals
Governance costs
58,673
13,469
42,430
10,181
60,098
13,129
46,597
10,991
272
7,334
3,162
37.238
67.759
7.453
10,228
3,105
37,400
67,037
19,230
261,753
254,033
Analysed betsveen:
Charitable activities
261,753
254,033
2023
2022
Governance costs comprise:
Audit fees
Legal and professional
2,188
17,042
2,420
5,033
19,230
7,453
Govemance costs includes payments lo the auditors of £2,188 (2022 - £2,420) for audil fees.
10 Net movement in funds
2023
2022
The net movement in funds is slated after chargingl{crediting>'.
Fees payable for the audit of the charity's financial slalements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets
2,188
58,673
(1,858)
2,420
60,098
(1601
11 Trustees
During the year Mr NAW Young. trustee of the charity until 29 October 2023, was paid £55,402 12022
£45,452) by virtue of his employment.
Mr DP Wright was reimbursed £1,555 in travel expenses in relation to the trustee's meeting during ihe year
(2022 - £319).
lg

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered occountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
12 Employees
The average monthly number employees (excluding directors} during the year was..
2023
Number
2022
Number
20
24
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
553,665
45,549
30.215
558,496
44,614
28,911
629,429
632.021
There were no employees whose annual remuneration was more than £60,000.
13 Tangible fixed assets
Freehold land Fixtures and
and bulldlngs
flttings
Totsl
Cost
Al 1 January 2023
Additions
Disposals
3.065.298
25,538
306,038 3,371,336
8,950
34,488
12.1691
12,1691
Al 31 December 2023
3.090,836
312.819 3,403,655
Depreciation and impairment
At 1 January 2023
Depreciation charged in the year
385,935
39.905
188,729
18,768
574,664
58,673
At 31 December 2023
425,840
207,497
633,337
Carrying amount
Al 31 December 2023
2,664,996
105.322 2,770,318
Al 31 December 2022
2,679,363
117,309 2,796,672
-20-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14 Debtors
2023
2022
Amounts falling due within one year:
other debtors
Prepayments and accrued income
24,730
10,536
34,292
7,896
35,266
42,188
15 Loans and overdrafts
2023
2022
Bank loans
807,964
896,501
Payable within one year
Payable after one year
92,480
715,484
91,985
804,516
Amounts included above whiGh fall due after five years..
Payable by instalments
312,003
402,889
The bank loans are secured as follows..
Floating charge over 10 Hillmans Way, Coleraine.
16 Creditors: amounts falling due within one year
2023
2022
Notes
Bank loans
Other taxation and social security
Traole creditors
Other creditors
Accruals and deferred income
15
92,480
10,594
6,269
18,585
9,620
91,985
15,561
9,512
25,319
14,252
137,548
156,629
17 Creditors: amounts falling due after more than one year
2023
2022
Notes
Bank loans
16
715,484
804,516
21

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
18 Retirement benefit schemes
2023
2022
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
30,215
28,911
The charity operales a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
19 Analysis of net assets between funds
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 December 2023:
Tangible assets
Current asselsl(liabililies}
Long term liabilities
2,770,318
11,650
{715,484)
2,770,318
21,027
{715,484)
9,377
2.066,484
9,377
2.075,861
Unrestricted
funds
2022
Restricted
funds
2022
Total
2022
At 31 December 2022..
Tangible assets
Current assetsl(liabililiesl
Long term liabilities
2,796.672
61,088
(804.516}
2,796,672
77,505
(804,516)
16,417
2,053,244
16,417
2,069,661
-22-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
20 Restricted funds
The restricted funds of the charily comprise the unexpended balances ol donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
Movement in funds
Incomlng
Resources
Balance at
resources
expendad 31 December
2023
Balancg at
l JanLtary 2023
Building fund
Healing on the streets
Encounter School of Mission Bursaries
CRT Love Christmas
AWA Fencing
EM23 Offering
George Sports Academy Offering
Surestart Offering
Kids Offering
Anon Donor (ITI
Anon Donor (ITI
VC Love Ukraine
Christmas donation
37,400
860
500
7,950
1,500
2,267
4,726
1,770
118
(37,400)
1860)
{3,150)
(7,950)
(1,500)
(2,267)
(4,726)
(1.770)
2,650
118
1,000
8,259
1,000
12,767
(4.508}
(3,210}
140>
3,210
40
16,417
60,341
(67.381 }
9,377
21 Designated funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Movement in funds
Balanc8 at
Resou￿eS
1 JanLtary 2022
expended
Movement in funds
Incomlng
Resources
Balance at
resources
expandèd 31 December
2023
Transfers
Balanca at
l January 2023
Repairs and
replacements
fund
92,224
18.098}
4,000
88,126
19,000
{17,405)
89.721
92,224
(8,0981
4,000
88,126
19,000
{17.405}
89,721
22 Financial commitments, guarantees and contingent liabilities
Certain grants received and receivable may become repayable to the funder if the charity is no longer able lo
meet the conditions under which they were awarded. Due to the nalure of these contingencies, it is not
possible to quantify the potential effect or give an indication of liming lo Ihe liabilities that may arise.
-23-

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountonts
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
23 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel, who comprise the senior leadership team, is as follows.
2023
2022
Aggregate compensation
195,316
261,769
Transactions with related parties
During the year the charity entered into the following transactions with related parties..
Included within hospitality were amounls totalling £11,293 (2022 £16,585) paid to Lynas Foodservice
Limited, a company in which Mr Andrew Lynas is a director. The amount owing al the year-end and included
in trade creditors was £545 {2022 - £5021.
Included within room hire and other income were amounts totalling £2,350 12022 £2,000) received from
Lynas Foodservice Limited. a company in which Mr Andrew Lynas is a director. There were no amounts
outstanding at the year end.
Included within shared services were amounts totalling £35,900 {2022 £57,200) received from Vineyard
Compassion, a charity with the same directors. The amount owing at the year-end included in other debtors
was £6.400 {2022- £7,800).
Included within professional fees were amounts tolalling £nil 12022 £1,820> paid to Spark Coaching,
company in which Prof. Karise Hulchinson's husband is a director. There were no amounts outstanding at the
year end.
Included within other creditors were amounts totalling £7,514 {2022 - £6,352) for Love Christmas Grant owed
to Vineyard Compassion, a charity with the same directors.
Included within other debtors were amounts totalling £nil {2022 £837) for Love Ukraine Grant owed from
Vineyard Compassion, a charity with the same directors. Income received for Love Ukraine Grant from
Vineyard Compassion was £2,76812022- £8371.
Included within other debtors wefe amounts totalling £3,63512022 - £nil) for pension contributions owed from
Vineyard Compassion, a charity with the same directors.
Included within expenditure were amounts tolalling £725 (2022 £1,313) paid to Score Football Centre
Limited, a company in which Russell Kelly was a director until 20 October 2023. The amount owing al the
year-end and included in trade credilors was £nil12022 - £nil>.
Included within expenditure were amounts totalling £2,26712022 - £nill for Fuel poverty Offering lo Vineyard
Compassion, a charity with the same directors. There were no amounts outstanding at the year end.
-24-

ids.
CAUSEWAY COAST VINEYARD CHURCH
churtered occountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
24 Cash generated from operations
2023
2022
Surplusl(deficitl for the year
6,200
(5,8121
Adjustments for..
Investment income recognised in statement of financial activities
Gain on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
{2731
11,858)
58,673
1458}
1160>
60,098
Movements in working capital:
Decrease in debtors
IDecrease)lincrease in creditors
6,922
(19,576)
57,947
8,904
Cash generated from operations
50,088
120,519
25 Analysis of changes in net Idebtllfunds
At 1 January
2023
Cash flows At 31 Dècembèr
2023
Cash al bank and in hand
191.946
(68,63n
123.309
Loans falling due within one year
Loans falling due after more Ihan one year
(91,9851
{804,5161
(495)
89,032
{92,480}
(715,484)
{704,555)
19,900
(684,6551
-25-