Charity registration number- 104612
Vineyard Church Dungannon
Annual Report and Financial Statements
for the Year Ended J l December 2024
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dunganiion
Co Tyrone
BT717DH

Vineyard Church Dungannon
Contents (continued)
Reference and Administrative Details
Trustees, Report
2to4
Statement of Trustees, Responsibilities
Independent Examinevs Report
6t07
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Ioto 16

Vineyard Church Dungannon
Reference and Administrative Details
Trustees
Mr Andrew Masters
Mr Jonathan Birnie
Mr Thomas Bailey
Paula Kelly
David Moore
Keith Wanvick
104612
Charity Registration Number
Principal Offite
4 Church Lane
Dunganiion
Co Tyrone
BT716AA
Thomas Oliver and Associates Limited
Certified Public Accountant
Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH
Independent 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 2024.
Objectives and gctivities
Public benefit
Through weekly Sunday community ¢elebrations family stability and well being are achieved. The food bank
provides relief for those in need. Support and advance education is provided to children through a servi¢e on Sunday
and youth club. The significant giving provides us with the opportunity to provide assistance to the foodbank,
refugee crisis and to India.
The trustees confirm that they have Complied wilh the requirements of the Charities Acl (Northern Ireland) 2008 to
have due regard to the public benefit guidance published by the Charity Commission for Northern Ireland.
As tnJste¢s, our primary responsibility is for the sound financial and legal management of the church, creating the
foundation from which th¢ ministries of the church can function
From the trustees
2024 has been a year of change for Vineyard Churcli Dungannon. Our Pastors Jason and Michelle stepped down at
the end of January, and the church was led for a time by the Senior Leadership Team, with the trustees continuing in
their oversight role, ensuring legal compliance. Despite the challenges. the church Gontinued to function and to
deliver against its stated aims.
A third round of recruitment was initiated in May 2024, with interviews taking place in June. This round of
recruilmenl was successful, with Tom Finnegan being appointed to the role of Pastor. Tom was not initially
appointed as Senior Pastor a5 his prior experience was not within the Vineyard Church movement. An 18-month
progression towards Senior Pastor was agreed, conditional on Tom completing a range of development programmes
and proving to be a good fit for VCD. Under this agreement, both the trustees of VCD and th¢ leaders of the
Vineyard Chur¢hes in Ireland have to be in atsreement tliat Tom is suitable and qualified to be a Senior Vineyard
Pastor.
Tom started his role on I st August 2024. and is C￿r￿ntIY progressing along the development plan which was agreed
with him.
Com
assion at the Vine
In 2024 we continued to see strong demand at Dungannon Foodbank, with over 5709 individuals receiving support.
includiii
food and household items. The foodbank operated using the equivalent of 441 volunteer days. It
distsibuted food and household essentials to an estimaled retail value of £203.982.
ard
Page 2

Vineyard Church Dungannon
Trustees, Report (continued)
Refu
ee's minist
2024 saw the first phy5icaI visit back to France since the Covid outbreak with around 2 tonnes of clothin(F and
camping aid taken out to the Care4Calais warehouse and £120 spent making tea and coffee for refugees over a long
weekend. It was helpful to meet and talk to refugees there instead of just sendino
palletised llid.
Ouhv rd fo
sand
ervin
In June we gathered volunteers to Give a Day to Dungannon, with 58 people of all ages serving the town in practical
ways including sign cleaning, litter picking, painting and maintenance at local facilitie5.
In August we gathered 40 people of all ages for 'CRASH', a weekend of outreach, including sign cleaning. litter
picking. giveaways and healing on the streets.
In October the church held a 'Light Party, which invited people from our community and their kids to the church to
en￿age in a range of family-friendly activities including making slime, jar-lanterns and other crafts which 26 adults
and children attended.
Outward Focussed Christmas
Outward Focussed Christmas 2024 was another busy Christmas distributing luxury hampers to our loe31 community.
Along with our weekly foodbank service, we put together 260 hampers to give to those in necd, tlirough referrals
from our local partners. Sure Start,. STEP,. Women's Aid Causeway & Mid-Ulst¢r- Family Intervention Team. First
Step Women's Centre. PSNI; and De Paul Hostel.
In December we provided a number of Christmas meals for foodbank guests on our premises.
Structurey governance and manxgement
Financial in$truments
Objectives ondpoli¢ie5
The charity's activities expose it to a number of financial risks includin(y credit risk, cash flow risk and liquidity risk.
The use of financial derivatives is governed by the cliarity's policies approved by the board of trustees, which
provide written principles on the use of financial derivatives to manage these risks. The charity does not use
derivative financial instruments for speculative purposes.
Page 3

Vineyard Church Dungannon
Trustees, Report (continued)
Credit risk
The charity'5 prin¢ipal financial assets are bank b21ances and cash, The credit risk on liquid fijnds is limited d
The charity has no significant concentration of credit risk,
Liquidity risk
Ir] order lo maintain liquidity to ensure that Sufficient fiinds are available for ongoing operations and future
developments, the charity uses a mixture of long-temi and 5hort-tern] debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policie5 in the financial
statements.
The annual report was approved by the trustees of the charity on 16 October 2025 and signed on its behalf by..
nathan Birnie
ee
Page 4

Vineyard Church Dungannon
Statement of Trustees, Responsibllities
The trustees are responsible for preparing the tnistees, report and the firkancial statements in accordance with the
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable
law and regulations.
The law applicable to charities requires the trustees to prepare financial statements 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
resouwes of the charity for that period. In preparino these financial statements, Ihe trustees are required to..
select suitable accounting policies and then apply them consistently.
observe the method5 and principles in the Charitie5 SORP-
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed, subj¢¢t to any material departures disclosed
and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with the
Charities Act (Northern Ireland) 2008, the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the constitution. The trustees are a150 responsible for safeguardintr the assets of the charity and hence
for taking reasonable Steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the Corporate and financial inforniation included on
the charitable company's website. Legislation governing the preparation and dissemination of financial statements
may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 16 October 2025 and signed on its behalf by..
Jonathan Birnie
rustee
Page 5

Vineyard Church Dungannon
Independent Examiner's Report to the trustees of Vineyard Church Dungannon
I report to the trustees on my examination of the accounts of Vineyard Church Dungannon for the year ended J I
December 2024.
Responsibilities and basis of report
As Ihe charity's trnstees of Vineyard Church Dungannon you are responsible for the preparation of the accounts in
aecordance with the requirements of the Charities Act (Northern Ireland) 2008.
It is my responsibility to
examine the accounts under sertion 65 of the Charities Act
follow the proc¢dures laid down in the general Directions given by the Commission under sectio¥J 65(9)(b) of the
Charities Act
state whether particular matters have come to my attention
Basis of independent examiner's report
I have examined your charity a¢¢ounts as required under section 65 of the Charities Act and my examination was
ca￿1¢d out in accordance with th¢ general directions given by the Charitie5 Commission for Northern Ireland under
section 65 (9)(b) of the Charities Act.
My examination included the review of lh¢ accounting re¢ords kept by the charity and a comparison of the accounts
presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity lThstees concerning any such rnatters.
My role is to state whether any material matters have come to my attenlions giving me cause to believe=.
l That accounting records were not kept in accordance with se¢tion 63 of the Charities Act
2 That the accounts do not accord ivith those accounting record5
3 That the accounts do not comply with the accounting requirements of the Charities Act
4 That there is further infomiation needed for a proper understanding of the accounts to be reached.
Page 6

Vineyard Church Dungannon
Independent Examiner's Report to the trustees of Vineyard Church Dungannon
(continued)
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and. in
connection with the following Directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention.
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH
16 October 2025
Page 7

Vineyard Church Dungannon
Statement of Financial Activities for the Year Ended 31 December 2024
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Total income
94,101
163,437
94,101
163,437
Expenditure on:
Other expenditure
{85,807)
(53,J65)
(lJ9,172)
Total expendittire
Net income
Gross transfers between funds
{85,807)
{53,J65)
(lJ9,172)
8,294
7,399
15,971
{7,399)
24,265
Net movement in funds
15,693
,572
24,265
Reconciliation of funds
Total ￿ndS brought fonvard
Total funds carried forward
79,533
131,898
211,4Jl
12
95,226
140,470
Restricted
funds
235,696
Total
2023
Unrestricted
funds
Note
Ineome and Endowments from:
Donations and legacies
Total income
110.4JO
118,416
228.846
110.4JO
118,416
228.846
Exp¢nditure on..
Other expenditure
Total expenditure
Net income
(102,787)
(88,332}
(191,119)
(102,787)
(88,332)
{191,119)
7,643
30,084
37.727
Net movement in funds
7.643
30,084
37.727
Reconciliation of funds
Total funds brought forward
Total funds carried forward
71,890
101.814
173,704
12
79,533
131,898
211,4Jl
All of the charity's activities derive from eontinuing operalions during the above two periods.
The funds breakdown for 2023 15 shown in note 12.
The notes on pages l O to 16 forni an integral part of these financial statements.
Page 8

Vineyard Church Dungannon
(Registration number: 104612)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
1,569
Current assets
Debtors
Cash at bank and in hand
6,122
229,214
15.429
200,648
10
235,336
216.077
Creditors: Amounts falling due within one year
Iyet current xssets
(1.209)
(4,646}
2J4,127
211,431
Nel assets
235,696
211.4Jl
Funds of the charity:
Restrieted income funds
Restricted fund5
140,470
131,898
Unrestricted income funds
Unrestricted ￿ndS
95.226
Total funds
12
235,696
211,431
The financial statements on pages 8 to 16 were approved by the trustees. and authorised for issue on 16 O¢tober
2025 and signed on their bel)alf by..
onathan Bimie
stee
The notes on pages l O to 16 forn) aJ] inteural part of these financial statements.
Page 9

Vineyard Church Dungannon
Notes to the Financial Statements for the Year Ended 31 December 2024
l Accounting polities
Statement of complianee
The financial statements have been prepared in accordance with the second edition of the Charities Statement 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 Acr 2011.
Basis of preparation
Vineyard Church Dungannoii meets the definition of a public benefit entity under FRS 102. The ae¢ounts {financial
statements} have been prepared under the historical cost convention with items recognised at cost or transaction
value unles5 Otlienvise stated in the relevant note{s) to these accounts.
Going concern
The t￿SteeS consider that diere are no material uncertainties about the charity's ability to continue as a going
concern.
Income and endownjents
Voluntary income including donations, gifts. legacies and grants that provide core funding or are of a general nature
is recognised when the charity has entitlement to the income. it is probable that the income will be received and the
amount can be measured with suifici¢nt reliability-
Donations and legqcies
Donations and legacies are re¢ogni5ed on a receivable basis when receipt is probable and the amount can be reliably
measured.
Grants receivable
Grant5 are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have
been met. Where perforniance conditions are attached to the grant and are yet to be meL the income is recognised as
a liability and included on the balan¢e sheet as defe]Ted income to be r¢leased.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable
settlement is required and the amount Can be measured reliably. All costs are allocated lo the applicable expenditure
heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings
they have been allocated on a basis consistent with the use of resources, with Gentral staff costs allocated on the
basis of time spent, and depre¢iation charge5 allocated on the portion of the asset's use. Other support costs are
allocated based on the spread of staff costs.
Page 10

Vineyard Church Dungannon
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
TaT#tion
The charity is considered to pass the tests set out in Paragrdph I Schedule 6 of the Finance Act 2010 and therefore it
meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially
exempt from taxation in respeet of income or eapitsl gains received within categories covered by Chapter ) Part I I
of the Corporation Tax A¢t 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that
such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £JOO.00 or more are initially recorded at cost.
Depreciation and amortisation
Depre¢ialion is provided on langible fixed assets so as to write off the ¢ost or valualion. less any estimated residual
value, over their expected useful economic life as follows..
Asset class
Fixtures and fittings
Depreciation method and rate
25 /0 straight line
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services perfonned in the ordirkary course of
business.
Trade debtors are recognised initially at the transaction pric¢. They are subsequently measured at amortised cost
Using the effective interest method, less provision for impaimient. A provision for the impairnient of trade debtors is
established when there is objective evidence that the charity will not be able to collect all amounts due according to
the original ternis of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and ¢all deposits, and other short-temi highly liquid investments
that are readily convertible to a knowi amount of cash and are subject to an insignifi¢anl risk of change in valu¢.
Trade creditors
are obligations to pay for goods or services that have been acquired in the ordinary course of business froJn
suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end
of the reporting period. to defer settlement of the creditor for at least twelve monihs after the reporting date. If there
is an unconditional right to defer settlernent for at least twelve months after the reporting date. they are presented a5
non-current liabilities.
are recognised initially at the transaction price and subsequently measured at amortised cost using the effective
interest method.
Page 11

Vineyard Church Dungannon
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Borrowinus
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings
are subsequently carried at amortis¢d cost, with the difference between the proceeds, net of transaction costs. and the
amount due on ￿demptiOn being recognised as a charge to the Ststement of Financial Activities over the period of
the relevant borrowing.
Interesi expense is recognised on the b&is of the effective interest method and is included in interest payable and
similar charges.
Borrowings are classified as cU￿ent liabilities unless the charity has an unconditional right to defer settlement of the
liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general fijnds that are available for use at the tnjstees discretion in furtherance of the
objectives of tlie 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.
2 Income from donxtions and legacies
Unrestricted
funds
General
Restricted
funds
Total
funds
Donations and legacies..
Donations from individuals
Legacies
Gift aid reclaimed
Grants, including capital grants-
Grants from other agencies
Regular giving and capital donations
Total for 2024
956
1.620
14,920
26,792
1,620
14,920
43,500
43,500
76,605
76,605
94,101
163,427
Total for 2023
110,430
118,416
228,846
Page 12

Vineyard Church Dungannon
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued}
3 Other expenditure
Unrestricted
funds
General
Restricted
funds
Tot21
funds
Note
Staff costs
Wages and salaries
Pension costs
Independent examiner fees
Examination of the financial stalements
Other resources expended
Total for 2024
17,291
509
17.291
509
834
67,173
834
120,5)8
53,i65
85.807
139,172
Total for 2023
10?,787
191,119
4 Trustees remuneration gnd expenses
During the year the charity made the following transaaions with trustees..
MrJason Seott
Mr Jason Scott received remuneration of £Nil {202)- £?9.960) during the year.
No trustees have received any reimbursed expenses or any other benefits from the eharity during the year.
5 Staff costs
The aggregate p&yroll costs were as follows=
2024
2023
Staff costs during the year were:
Wages and salaries
Pension costs
17,291
509
35,049
1.008
17,800
36.057
No employee received emoluments of more than £60.000 diiring the year
6 Independent examiner's remuneratio
2024
2023
Examination of the financikl Statements
834
846
Page 13

Vineyard Church Dungannon
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
7 Taxation
The charity is a registered charity and is therefore exempt from taxation.
8 Tangible fixed assets
Furniture and
equipment
Total
Cost
At l January 2024
Additions
6,086
1,569
6.086
1,569
At 31 December 2024
7,655
7,655
Depreciation
At l January 2024
6,086
6.086
At 31 December 2024
6,086
6,086
Net book vglue
At 31 December 2024
1,569
1,569
At 31 December 202J
9 Debtors
2024
2023
Other debtors
6,122
15.429
10 Cash and cash equivxlents
2024
2023
Cash at bank
229,214
200,648
Page 14

Vineyard Church Dungannon
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
I I Creditors: amounts falling due Ivithin one year
2024
2023
Trade creditors
Other taxation and so¢ial security
Other creditors
Accruals
1,920
273
(8)
834
1.209
4,646
12 Funds
Balance at
31
Deeember
2024
Balane¢ at I
January
2024
Incoming
resources
Resourees
expended
Transfers
Unrestrieted funds
General
79,533
94,101
{85,807)
95.226
Restricted funds
131.898
{53,365)
{7,399)
140,470
Total funds
211.431
163.4J7
(139,172)
235,696
Balance at 31
December
2023
Balance At I
January 2023
Incoming
resources
Resources
expended
Unrestricted funds
General
71.890
110,4iO
(102.787)
Restricted funds
101,814
118.416
(88,332)
131,898
Tot41 funds
173,704
228,846
(191.119)
211.431
Page 15

Vineyard Church Dungannon
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
13 Analysis of net assets between funds
Unrestricted
funds
General
Total funds at
31 December
2024
Tangible fixed assets
Current assets
Current liabilities
1,569
235,3)6
(1,209)
1,569
2J5,)J6
(1,209)
Total net assets
2)5,696
235,696
Unrestricted
funds
General
Total funds At
31 December
2023
Current assets
Curyent liabilities
216,077
(4,646)
216,077
(4,646)
Total net assets
211,4il
211,4Jl
14 Analysis of net funds
At31
December
At l January
2024
Financing ea5h
flows
2024
Cash at bank and in hand
200,648
28,566
?29,214
Net debt
200,648
28,566
229,214
Page 16