Charity registration number.. 104612
Vineyard Church Dungannon
Annual Re￿rt and Fin8n¢ial Ststements
for the Year End¢d 31 D￿ember 2022
Thoma5 Oliver and Asso¢iates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT7 L 7DH

Vineyard Church DunganDon
Contents (continued)
Reference and Administrativ¢ Details
T￿Stees, Report
2to3
ststement of Trustees, Responsibilities
Independent Exarninerfs Rew)rt
Statement of Financial Activities
Balance Sheet
Notes to the Financia] Statements
8t013

Vineyard Church Dungannon
Reference and Administrative Details
Trustees
Mr Jason Scott
Mr Stephen Mccammon
Mr Andrew Masters
Mrs Ruth Walker
Mr Jonathan Birnie
104612
Charity Regi5trAtion Number
Principal Office
Alexander House
Main Street
Moygashel
Co Tyrone
BT717QS
Thomas Oliver and Associate5 Limited
Certified Public Accountsnt
l Moyg&shel Mills Park
Dungannon
Co Tyrone
BT717DH
Indepeftdent Examiner
Page I

Vineyard Church Dungannon
Trustees, Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31
December 2022.
Objectives and activitAt5
Public btnefil
Through weekly Sunday community Celebrations family stsbility and well being are achieved. The food bank
provides relief for those in need. Support and advance education is provided to children through an afterschools
service and youth club. The SI￿lfICant giving provides us with the opportunity to provide &8SiSt4nce to OFC.
refi3gee crisis and to GFM in Indi&
The trustees confirni that they have complied with the requirements of the Charities Aet (Northem Ireland) 2008
to have due regard to the public benefit guidance published by the Ckwity Commission for Northern Ireland.
A5 Trustees. our primary responsibility is for the sound fmancia] and legal management of the church, helping
to have a finn base on which the real work can take place.
From the trustees
In 2022 we set out to strengthen our ministries. We spent the eaTly part of the year gathering our children and
youth volunteers to encourage them and do safeguarding training for our leaders. We also increased our social
gathering5 with ladies and men's events throughout the year.
COMPASSION AT THE VINEYARD
In 2022 we experftenGed yet another spike in demand for our Foodbank.
6,287 people received food and other nece53ities.
729 volunteeer days were donated.
The Foodbank dt5tributed over £ 91.500 worth of food and essentials.
OUTWARD
In June 2023 we gathered volunteeT3 to Give a Day to Dungannon. This consisted of 40 volunteers showing up
together. young 2nd old and serving the to1￿￿ in practical ways.
OUTWARD FOCUSED CHRISTMAS
Outward Focused Chrtstmas 2022 w&8 another busy Christmas distributing luxury hampers to our local
community. Along with our weekly foodbank service, we put together over 380 hampers to give to those most
in need thrnugh referrals from all our partner agencte5, STEP, Women's Aid, BCM. Social Worf( team5, First
Step Women's Centre. De Paul Hostel, local GP'S and others.
On 22nd December we provided 60 Cluistma5 meals for foodbank guests on our wemises.
Page 2

Vineyard Church Dungannon
Trustees, Report (continued)
Strncturey governance 4nd m&nagement
Financial instruments
Objectlves andpolicies
The charity'5 activities expose it to a number of financial risks including credit risK cash flow risk and liquidity
risk. The use of financial derivatives is governed by the charity's policies approved by the board of trustees,
which provide written principles on the use of financial derivatives to manage the5¢ risks. Th¢ Charity does not
use derivattve financial instrtllnents for speculative purposes.
Credii riyk
The tharity's principal financial assets are bank balances and cash, The credit risk on liquid funds is lin)ited d
The charity h&8 no significant concentrdtion of credit risk,
Liquidity rfsk
In order to maintain liquidity to ensure that sufficienl funds are available for ongoing operations and future
developments, the charity uses a mixture of long-tenn and short-terni debt finance.
Further details regarding liquidity risk can be found in the Statement of arcounting policies in the financial
statements.
The
ual report was approved by the trustees of the charity on I I September 2023 and signed on its behalf by.,
Jason Scott
stee
Page 3

Vineyard Chureh Dungannon
Statement of Trustees, Responsibilities
The tNst¢es are reswjnsible for preparing the trustee5' report and the financial statements iti accordance with the
United Kingdom Accounting Standards (Unitsd Kingdom GeneraIly Accepted Accounting Practice) and
applicable law and regulations.
The law appli¢able to charities requires the trustees to prepare financial st&ements for each financial year Nvhich
give a tnje and fair view of the state of affairs of the charity and of the incoming resources and application of
resources of the charity for that period. In preparing these fm8nciaI statements, the tjwtees are required to:
select Suitable accounting policies and then apply them consistently;
observe the method5 and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent.
stste whether applicable accounting standard5 have been followe4 subject to any material departures
disclosed and explained in the fllwicial statements. and
prepare th¢ financial ststements on the going ¢oncern basis unless it is inappropriate to pr¢sume that the
charity Nvill continue in business.
The trustees are responsible for keeping proper accounting reconts that disclose with reasonable accurw at any
time the f￿ancial position of the charity and enable them to ensure that the fmancial statements cornply with the
Charities Act (Northern Ireland) 2008. the applicable Charities (Accounts and Reports) Regulations. and the
provisions of the constitution. The trustees are aIso responsible for safeguarding the assets of the charity and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5.
The trustees are reS￿)nSIble for the maintenance and integrity of the Corporate and financial infomiation
inrluded on the charitable company's website. Legislation governing the preparation and dissemination of
financial ststements may differ from legislation in other jurisdtGtions.
Appro
d by the trustees of the charity on I I September 2023 and signed on it5 behaIf by:
Jason Scott
Trustee
Page 4

Vineyard Church Dungannon
Independent Examiner's Report to the trustees of Vineyard Church Dullgannon
I report to the tn￿teeS on my examination of the accounts of Vineyard Church Dungannon for the yeat ended 31
December 2022.
Respollsibilities and basis of report
As the charity's trustees of Vineyard Church Dungannon you are responsible for the preparation of the accounts
in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
It is my responsibility to
- examine the accounts under section 65 of the Charities Act
- follow the procedures laid dovm in the general Directions given by the Commission under section 65(9)(b) of
the Charities Act
- state whether particular matters have come to my attention
Basis ofindependent examiner's report
I have examined your charity accounts &8 required under seetion 65 of the Charities Act and my examination
wa5 Ca￿Ied out in accordaryce with the generdl directions given by the Charities Coffjmission for Northern
Ireland under section 65 (9)(b) of the Charities Ath.
My examination included the Teview of the a¢counting Tecords kept by the charity and a compari50n of the
accounts presented with those records. It also included consideration of any unusual items or di3closures in the
accounts, and seeking explanations from you as ch&ity trustee5 concerning any such matter5.
My role is to State whether any material matters have come to my attentions giving me Gause to believe:.
l That accounting records were not kept in accordance with section 63 of the Charities Act
2 That the accounts do not accord with those aGcounting records
3 That the accounts do not comply with the accounting requirements of the ch￿ltieS Act
4 That there is fiuther inforn￿tiOn needed for a proper understanding of the accounts to be read]ed.
Independent examiner'5 State￿ent
I have completed my examination and have no concerns in respect of the matter5 (1) to (4) listed above an¢L in
connection wtth the following Directions of the Charity Commission for Northern Irelan¢ I have found no
matters that require drawing to your attention.
as
Iver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH
I I September 2023
Page 5

Vineyard Church Dungannon
Statement of Financial Activities for the Year Ended 31 December 2022
Unrestrficted
funds
Restricted
funds
Total
2022
Nots
IDcome gDd Endowments from:
Donations and legacies
Total income
110.548
126,527
237,075
110,548
126.527
237,075
Expendithre on:
Other expenditur¢
(144.893)
(101,009)
(245.902)
Total expenditure
Net (expenditureyincome
Net movement in fLmds
(144,893)
101,009
(245,902
(34,345)
25,518
{8,82
(34,345)
25,518
(8,827)
Reconciliation fullds
Total funds brought forward
Total funds caTried fonvard
106,235
76,296
182,531
li
71.890
101,814
Restricted
funds
173,704
Total
2021
UDrestricted
runds
Not¢
Income and Endowm¢nts from:
Donation5 and legacies
150,190
73,858
224,048
Total income
150,190
73.858
224.048
ExpeDdititre oll:
Other expenditure
Total expenditure
(145,249)
{82,308)
(82,308)
(227.557)
145,249)
(227,557)
Net inwme/(exp¢nditure)
Gros5 transfers between funds
4,941
(3,723)
(8.450)
3,723
(3.509)
Net movement in fijnds
1,218
(4,727)
(3.509)
Reconciliation of ￿lld5
Total funds brought forward
Total fimds carried forwdrd
105,016
81.023
186.039
Ll
106,234
76,296
182,530
All of the charity's activities derive from continuing operations during the above two periods.
The fund8 breakdown for 2021 is shown in Thote I l.
The notes on pages 8 to 13 fonn an integral part of these financial stat¢rnents.
Page 6

Vineyard Church Dungannon
(Registration number: 104612)
Balance Sheet as at 31 December 2022
2022
2021
Note
Curr¢Dt assets
Debtors
Cash at bank and in hand
12,033
165,399
24,933
214,653
239,586
177,432
Credfitors: Amounts fallillg due within one year
Net assets
io
(3,728
57,056)
182,530
173.704
Funds of the eharhy:
Restricted income funds
Restrftcted funds
101.814
76,296
Ullrestricted income fiwds
Unrestricted fjjnds
71.890
106.234
Total fuuds
173,704
182,530
The fmancial Statements on page5 6 to 13 were approved by the trustees, and authorised for issue on 11
September 2023 and signed on their behalf by.,
Ja50n Scott
stee
The notes on pages 8 to 13 fonn an integral part of these financial statements.
Page 7

Vineyard Cbureh Dunganllon
Notes to the Financial Statements for the Year Ended 31 December 2022
l A¢collnting policies
ststement of comp]ianee
The financial statements have been prepared in aGcord8nce with the second edition of the Charities Ststement of
Recommended Practice issued in October 2019. the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Bas58 of preparation
Vineyard Chur¢h Dungannon meets the definition of a public benefit entity undeT FRS 102. The accounts
(financial statements) have been prepared under the historical cost convention with items recognised at cost or
transactlon value unless otherwise stated in the relevant note(s) to these ¥counts.
Going concern
The trustee5 ￿nSider that there are no rnaterial uncertainties about the charity's ability to continue as a going
concern.
Intome and endowments
Voluntary income including donations, gift4 legacies and grants thal provide core fi￿dIng or are of a 8¢neral
nature is recogNised when the charity ha5 entitlement to the income, it is probable that the income will be
received and the amount can be measured with sufficient reliability.
Donationg and leg4cI
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be
reliably measured.
Grap￿ receivable
Grdnts are recognised when the charity has an entitlement to the fun(18 and any conditions linked to the
have been met. Where perfomiance conditions are attached to the grdnt and are yet to be me( the income is
recognised a5 a liability and included on the balance sheet as deferTed incon]e to be released.
Expelldiiure
All expenditure is reco&mised once there is a legal or constructive obligation to that expenditure, it is probable
settlement is r4uired and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs cannot b¢ directly attributed to
particular headings they have been allocated on a basis consistent with the use of resourc¢s, with central staff
costs allocated on the basis of time spent, and depreciation tharg¢s allocated on the portion of the asset's use.
Other supw)rt costs are allocated based on the spread of staff wsts.
Taution
The charity is ￿nSidered to pass the tests Set out ID Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK COTporation t&x purposes. Accordingly, the
charity 15 Potentially exempt from taxation in respect of income or capitsl gains received wtthin categories
covered by Chapter 3 Part i i of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeabl¢
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Page 8

Villeyard Church Dungallnon
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
Depreciation and amortisation
Depreciation is provided on tsngible fixed assets so as to WTite off the cost or valuation, less any estimated
residual value. over their expected usefu] economic life as follows:
Asset class
Fixtures and fittings
Depreciation method and rats
25 /0 straight line
Trade debtor5
Trade debtors are amounts due from customers ftir merchandise sold or services perfornied in the ordinary
course of business.
Trnde debtor5 are rerognised initially at the transaction price. They are subsequent]y M￿ured at amortised cost
using the effective interest method, less provision for impainnent. A provision for the impairnent of trade
debtors 15 established when there is objective evidence that the charity will not be able to collect all amounts due
according to the Original tern￿ of the rKeivables.
Cash and eash equiv4lellts
Cash and c&8h equivalents comprise cash on hand and call deposits, aod other short-terni highly liquid
investjnents that are readily ¢onvertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Trade creditors
are obligations to pay for goods or services that have been acquired in the ordinary course of business from
suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional righ¢ at the
end of the reporting period. to defer settlement of the creditor for at least twelve months after the reporting date.
If there is an un¢onditional right to defer settlement for at le&£t twelve months after the rep)rting dat¢, they are
pr¢sented as non-current liabilities.
are recognised initially at the transaction price and subsequently measured at amortised cost using the effertive
interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair valu4 net of transaction costs. Int¢rest-bearing
borrowings are subsequently Ca￿Ied at amortised cosL with the diffmce between the proceeds, net of
transaction costs, and the amount due on redernption being recognised as a charge to the Statement of Financial
Activiti￿ over the period of the relevant borrowing.
Interest expense is recognised on the basT5 of the effective interest method and is included in interest payable
and similar charges.
Bom)wings are classified a5 current liabilities unless the Gharity has an unconditional right to defer settlement of
the liability for at least twelve months after the reporting date.
Fund structhre
Unrestricted income fimds are general fun¢l8 that are available for use at the trustees discretion in furtherance of
the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which
is restricted to that area or purpose.
Page 9

Vineyard Church Dungannoll
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
2 Ineome from donations and legacies
Unrestricted
funds
General
Rtstricted
Total
funds
Donations and legacies.
Donations from individuals
Legacies
Gift aid reclaimed
Grants, including capitaI grants;
Grants from other agencies
Regular giving capital donations
TotAI for 2022
7.280
1,570
15,199
49,589
56.869
1,570
15.199
76.938
76.938
86.499
86,499
110.548
126.527
237,075
Total for 2021
150,190
73,858
224,048
3 Other expenditure
Unrestricted
funds
GeDeral
Restricted
fullds
Total
funds
Note
Stsff costs
Wages and sataries
Social security
Pension costs
Independent examiner fees
Examination of the financial statements
Trustees remuneration and expenses
Marketing and publicity
Other resource5 expended
Totsl for 2022
48.051
881
1,215
48,051
881
1,215
1,074
37,028
844
55.800
1.074
37,028
844
156,809
101,009
144,893
101,009
245,902
Total for 2021
145,249
82.308
227.557
4 Trustee5 remuneration and eipeDses
During the year the charity made the following transactions with trustees:
Mr Jason Scott
Mr Jason Scott received remuneration of £35247 (2021: £33.569) during the year.
No tnjstees have received any reimbursed expert￿ or any other b¢nefits from the charity during the year.
Pag¢ 10

Vineyard Church Dungannon
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
5 Staff costs
The aggregate payroll costs were as frillows."
2022
2021
Staff tosts during the year were:
Wages and salaries
Social security costs
Pension costs
48,051
881
1215
63,505
1.733
1,383
50,147
66,621
No employee received emoluments of more thaj) £60,000 durtng the year
6 Independent examiner'5 remuneratio
2022
2021
Examination of the financial statements
1.074
1,048
7 Taxation
The charity is a registered charity and ts therefore exempt from taxation.
8 Dtbtors
2022
2021
Other debtors
12,033
24,933
9 C9sh and eash equivalents
2022
2021
C&sh at bank
165,399
214,653
10 Creditors: amoullts falling due wlthin one year
2022
2021
Trade creditors
Other taxation and social security
Other creditors
Accruals
52
32.302
3,668
21,721
3.025
3.728
57.056
Pagell

Vineyard Church Dullgannon
Notes to tbe FiDaneial Statements for the Year Ended 31 December 2022 (continued)
11 Funds
Balance st I
Jalluary 2022
Balance at 31
December
Ineomlng
resourets
Resources
expended
2022
Unrestrieted funds
General
106235
110,548
(144,893)
{101,009)
71,890
Rtstrieted ￿lld5
76,296
126,527
101,814
Total funds
182,53 1
237,075
(245,902)
173,704
Balane¢ at I
January
2021
Balance at
31
December
2021
Incoming
resources
Resources
e￿ellded
Transfers
Unrestricted funds
General
105,016
150.190
(145,249)
(3,723)
3,723
106.234
Restrlctsd fvnds
81.023
73,858
82,308
76,296
Total funds
186,039
224,048
227,557)
182,530
12 Analysi5 of net assets between tsnds
Unrestrieted
fund5
General
Total ￿lldS at
31 Decen)ber
2022
Current assets
Current liabilities
177,432
{3,728)
173.704
177,432
(3.728)
Total net assets
173,704
Unrestricted
funds
Generaj
Totgl thnds at
31 December
2021
Current assets
Current Liabilities
239,586
(57,056)
182,530
239,586
(57,056)
182.530
Total net assets
Pag¢ 12

Vineyard Church DuDganllon
Notes to the Financial Ststements for the Year Ended 31 December 2022 (continued)
13 Analysis of llet funds
At31
Decejllber
At l January
2022
2022
C&8h at bank and in hand
214,653
214.653
Net debt
214,653
214,653
At31
December
At I J8Duary
2021
2021
Cash at bank and in hand
222,945
222,945
Net debt
222,945
222,945
Page 13