Docusign Envelope ID: 347DE47E-2A31-496D-BD24-7EDC40094CAA
REGISTERED COMPANY NUMBER: N1619487 {Northern Irolandl
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
FOR
Lagan Valley Vinoyard Church

Do¢uSlgn Envelope ID.. 347DE47E-2A31496D-B024-7EDC40094CAA
Lagan Valley Vineyard Church
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Page
Report of the Trustees
Report of the Independent Auditors
7 to 10
Ststement of Financial Activities
Balance Sheet
12
Cash Flow Statement
13
Notes to the Cash Flow Statement
14
Notss to the Flnancial Statement5
15 to 21
Detailod Statemant of Financial Activities
22

Docuslgn Envelope10.' 347DE47E-2A31-4960-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
The Iruslees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the
financial statements of the eharity for the year ended 31 August 2023. The trustees have adopted the provisions of
Accounting and Reporti'ng by Charities.. Slalemenl of Recommended Practice applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1
January 20191.
Objectives and activities
Objectives and aims
We are a lacal church based in the City of Lisburn. we exist trj bring the life of Jesus to every person and every part of
Lisburn and the Lagan Valley region. We exist to see those people and places discover and live in the fullness of God's
design and destiny for them, joining God in making all things new. Our objects of LW are for public benefit and are restricted
lo the following..
a} lo advance the Christian faith in accordance with the Statement of Beliefs lattached as a schedule lo the Articles of
Associalionl including but not by way of limitation through the planting of other Vineyard churches in such ways in Lisburn
and such parts of the United Kingdom or the world as Trustees from lime to lime think fil.,
bl to further Christian education in such parts of Lisbvrn. the Unifrd Kingdom and the world as Trustees may from time to
lime think fit.,
cl to relieve sickness, financial hardship, and poverty and to promote and preserve good health by the provision of funds,
goods or SeNi￿S of any kind. including through the provision of counselling. training in life skills and support in such parts of
Lisburn, the United Kingdom or the world a5 Trustees may from lime to lime think fil; and
dl to further or benefit the residents of Lisburn and the surrounding area wilhoul distinction of sex, sexual orienlalion. ra￿ or
of political, religious or other opinions by associating together the said residents and the local aulhorilies. voluntary and other
organisations in a common effort to advance education. foster cross community partnerships and lo provide facilities in the
interests of social welfare for recreation leisure lime occupations with the objective of improving the conditions of life for the
residents.
Page 1

DocuSSgn Envelope ID.. 347DE47E-2A31-496D-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
Objgctives and activities
Significant activities
From September 2022 to June 2023 we began a training journey with our staff team lo become "trauma infomied this was
facilitated by two qualified praclilitsners from "connected for life" This training was hugely beneficial in raising awareness,
skills and to help our staff team not just care lor others but critically lo look after themselves in dealing with and supporting
vulnerable people and difficult individual. family and community issues.
October 2022 was the church's lenlh anniversary, we ran a weekend ￿lebratiOn called "Awaken" this was a hugely
significant lime for the whole church community lo celebrate, remember and dream about the future. Following Awaken we
invited the church to give financially towards the refutbishment and fit out of the 12,000 square fool space adjacent lo our
current building. We exceeded our largel and further developed the designs for the upstairs space. Having raised the funds
we then submilled a planning application lo the Planning Service to extend our current venue lo incorporate the new space
and hope lo begin the worf(s as soon as the relevant statutory permissions have been granted.
Sunday attendance continued to grow through the year and we undertook a staff ￿organISation to better serve the mission
and ministry of the church. In August 2023 we held a family meeting to share the new structure with the wider body of the
church. Our nomial church ministry of small groups, acute pastoral care. weddings and funerals continued as normal this
year.
Tribes are the place we gather around Ihe table to fellowship through feasting, read the ancient scriptures aloud, pray
together and lo practice the sacrament ol communiori through the breaking of bread and the drinking of the cup. The whole
lime being open lo the work of the Spirit. There are a range of core groups that meet who follow centrally suggested leaching
and discussion points based on the previous Sunday message bul also interest groups (Marriage Course. Fostering &
Adoption, Justice. Prayer, Board Games). For the year ended 31 August 2023 we had 26 different Tribe groups running
which had over 273 people connecting and growing their faith within them. We also has 4 Tribes for young people with 30
people attending during the year.
Our Alpha school's ministry continued to grow from strength to strength with approximately 500 students involved acr¢)ss 4
local schools. We therefore recognised that the growing demands of the schools work could not be sustained by our youth
pastor so in February 2023 we employed a part lime schools coordinator to support. It has been a real highlight of the
church's ministry over the last couple of years releasing 28 volunteers from across the church into schools across the region
several limes a week.
Our compassion ministry continues lo develop ils work with two focus periods of work of Love Lagan Valley al Christmas and
in the summer. Both projects allow us to partner with multiple agencies across the city and wider region, including the local
council and PSNI our annual Christmas partners lunch was a real highlight. We hosted 2 CAP Ichrislians Against Poverty)
courses with 24 people and 10 volunteers. We also trained 4 new CAP coaches and began giving monthly to CAP Debt
Lisburn. Emma Wilson was appointed as the Trustee sponsor of CAP activities.
Our All-Nations programme hosted a monthly shared meal which averaged 60 people per meal from Odober 2022 to August
2023. There were over 100 people on the All-Nalions register, including 9 different languages. For the year over 600 meals
were provided and 90 people were taken lo the beach in August 2023 as part of a summer trip. SUC￿SSful fundraising
activity covered the costs of all these aclivilies. We also continue to collect and donate to a local food bank and on average
we referred one person every 10 days to the food bank for food support, money advice or other services.
The Nua festival held ils second annual festival in June with over 1,500 in attendance, this continues lo be a partnership
be￿een LW. Emmanuel Church and Centre 61 in Newcastle. The festival was a huge success and we are very much
looking forward to next year's festival.
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Docusign Envelope ID.. 347DE47E-2A31-496D-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
Objective8 and activities
Public benefit
The Charity's purposes for the public benefit are as follows:
The worship services are free of charge and open lo all. The promotion of family stability and well-being, and increased
ability lo contribute positively lo society for those attending. Provide support and guidance lo those activities of its members
that seek to promote, in Lisburn and surrounding areas, an understanding of the Christian beliefs as set out in the church's
basis of faith, through practical expression of Christian beliefs and ideals in the local community.
Provide support and guidan￿ lo those activities of ils members that seek to further Christian education, in Lisburn and
surrounding areas, an understanding of the Christian beliefs as set out in the church's basis of faith, through practical
leaching of Christian beliefs and ideals in the local community. The benefit of such support and guidance is lo enable those
members to be beller able lo serve in the local community.
Carry out acts of social concern lo benefit persons in Lisburn and the surrounding areas. The church runs activities
promoting good financial management to alleviate financial hardship and poverty which then further signposts individuals lo
receive actual support as well as opportunities lo participate in prayer to relieve sickness. Annual Christmas hamper food
give aways and ongoing food provisions to those in need. Providing improved community relations, inlercullural cohesion,
and an increase in understanding of cross cultural and mulli-religious views creating a common ground and sense of
belonging through our community inilialives and our weekly Sunday Celebrations as well as hosting specific mulli-cullural
events. The benefit of such support and guidance is to enable those members to be belter able to serve in the local
community.
Provide support and guidance lo those activities of ils members that seek lo promote, in Lisburn and surrounding areas. We
offer early intervention low level capacity building through befriending, mentoring and short term courses. Partnering willi
other chaf1ties and slatulory bodies to provide more joined up thinking and service provision to those in need be that
financial, health or relational. All activities discussed above are open to the public without discrimination and aimed mainly
within Lisburn and the greater surrounding areas though some elements listed above have worldwide activities.
All acts are completely voluntary. Activities are monitored for growth in participation and have opportunities for feedback from
members. There is a potential harm of creating a cycle of dependency in relieving financial hardship directly through gifts,
however this does not outweigh the public benefit as we also provide additional services for longer term life skills lo educate
through these situations. Other than this we would stale that there is no harm pr possibility of ham) that could come from the
benefits listed. The only private benefit to Iruslees may arise from our programme of ongoing training in good governance.
finance elc.
The Charities beneficiaries are-.
1. General Public
2. Pre-school12.5-5 YEAR OLDS)
3. Children15 years- 1 Oyrsl
4. Youlh111-25 YEAR OLDS)
5. Parents
6. Unemployedl Low Income
7. Adult Training
8. Women
9. Volunteers
10. Men
11. Ethnic Minorities
Financial review
Financial position
The results are set out on pages 9 to 12. Total income for the year was £1,048,413, comprising of restricted funds of
£569,580 and unrestricted funds of £478,833. The main Sour￿ of unrestricted funds was generated through general
donations whereas the main source of restricted funds was generated through donations to our building project. Total
expenditure for the year amounted to £530,205 meaning the total net income amounted to £518,208, of which, £457,783 wag
unrestricted.
At the end of the period the Charitable Company has £780,081 cash at bank, of which £142,000 was unrestricted. 11 is the
aim of the Trustees. if possible, lo maintain an unrestricted cash reseNe equivalent to that of tsvo months expenditure. The
Charitable Company plans lo continue its activities in forthcoming years.
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Docusign Envelope ID.. 347DE47E-2A31-496D-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
Financial review
Going concern
The Board of Trustees meet regulady throughout the year, and by careful analysis of management accounts considers if
there are any major risks lo the future and to ensure that the Charitable Company is a going concern. The Board of Trustees
have assessed the major risks to which the Charitable Company is exposed, in particular those related lo the operations and
finances of the Charitable Company and are satisfied that systems are in place to mitigate any exposure, for example.
internal control risks are minimised by the implemenlalion of procedures outlined in our Finance Policy including
authorisalions for payments and segregation of duties. The Board of Trustees have considered the following..
Can the charitable company continue ils core activities for the next 12 months?
Is there adequate management information to enable good decision-rnaking?
Are there sufficient cash flow lo fund core aclivilies?
Are there sufficient unrestricted cash reserves available if general donations significantly reduce?
The board of trustees have taken into consideration all available information and are comfortable that the charitable company
can continue as a going concern. The following factors have supported this as5essmenl, and coming to this conclusion..
There has been a small but steady increase in general giving across the year, even when excluding significant one-off
unreslricled donations. Total income for the year was £1,048,413, comprising of restricted funds of £569,580 and
unreslricled funds of £478.833.
We mel our fundraising largel for the future building project which included additional contingency funding in case of price
rises.
A healthy cash balan￿ has been maintained throughout the year. At the end of the period the charitable company has
£780,081 cash at bank, of which £142.000 was unrestricted. 11 is the aim of the trustees, if possible, lo maintain an
unrestricted cash reserve equivalent lo that of two months expenditure.
The charitable company has no dependence on public sector funding.
The charitable company has no bank loans or other long-lerm liabilities.
Policies and procedures are in place lo ensure Complian￿ with health and safety of staff. volunteers, and visitors.
The board of trustees are aware of no material uncertainties related to events or conditions that cast signrficant doubt on the
charitable company's ability lo continue as a going concern.
Future plans
Our plan is to continually seek lo move forward with the objectives we have sel out. Alongside the continued growih of our
ministries and mission, the major piece of work for the nexi year will be the refurbishment of the extension. We hope lo begin
that work by Christmas and have il completed by the summer. We have also been exploring a partnership with Bryson Care's
education programme being based in the new spa￿.
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Do¢uSSgn Envelope ID.. 347DE47E-2A31-496D-B024-7EDC40094CAA
Lagan Vallèy Vineyard Church
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
Structure, governance and management
Governing document
Lagan Valley Vineyard ILWI is a registered Charity with the Charity Commission for Northern Ireland ICCNII and is
governed by its Articles of Association.
Registered and approved with the Charity Commission Northern Ireland under NIC10475.
Registered and approved by Compariies House as a private limited company under number. N1619487.
The Trustees, who are also directors for the purpose of Company law and who served during the year ended 31 August 2023
and up lo the dale of signature of the financial statements were..
Mr JM Wilkinson
. Mr ARJ Masters
. Mrs E W11son
. Mr AP Wilson
. Mrs RH Major
Mr SJ Bradley (resigned 16 June 20231
Mr SD Tiernan {resigned 23 August 20231
Mrs HR Lewis (appointed 29 February 20241
The board of trustees meet regularly throughout the year, and by careful analysis of management accounts considers if there
are any major risks to the future and lo ensure that the charitable company is a going concern. The board of trustees have
assessed the major risks lo which the charitable company is exposed, in particular those related to the operations and
finances of the charitable company and are satisfied that systems are in place lo mitigate any exposure, for example. internal
control risks are minimised by the implementation of procedures outlined in our finance policy including aulhofisalions for
payments and segregation of duties. Policies and procedures are also in place to ensure compliance with health and safety
of staff, volunteers, and visitors. These are reviewed periodically (at least annually) to ensure they continue to meet the
needs of the charitable company.
Regarding the appoir)tment of trustees, suitable candidates are considered on the basis of their skills, experien￿ and
involvement with the church. These candidates are discussed and agreed al a board meeting in advan￿ of being invited lo
join. New Trustees receive appropriate induction and relevant training.
Following a training webinar hosted by Northern Ireland Council for Voluntary Action {NICVA) on Good Governance and
Charity Regulation for Faith Organisalions, the board of trustees agreed lo complete the Code of Good Governance Health
Check - this was undertaken and completed on 28 June 2023 during a regular board meeting. This step-by-step assessment
provided a practical and evidence-based way to encourage and facililale better governance and accountability on an ongoing
basis. This health check helped identify areas where we wanted lo make changes or improvements.
Reference and administrative detsils
Registered Company number
N1619487 (Northern Ireland)
Registered Charity number
104751
Registered office
39 Church Street
Ballynahinch
Down
BT24 8AF
Trustees
Mrs H R Lewis (appointed 29 February 20241
Mrs R H Major
A R J Masters
J M Wilkinson
Mrs E Wilson
A P Wilson
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Docuslgn Enve5ope ID.. 347DE47E-2A31-4960-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
Reference and adminlstrative detsils
Auditors
Moore IN.I.I LLP
Donegall House
7 Donegall Square North
Belfast
Northern Ireland
BT1 5GB
Solicitors
McFarland Graham Mccomb Solicitors
41-43 Batchelors Walk
Lisburn
BT28 1XN
Accountants
Ivan Shannon & Co
39 Church Street
Ballynahinch
BT24 8AF
Statement of trustees, responsibilities
The Iruslees (who are also the directors of Lagan Valley Vineyard Church for the purposes of company law) are responsible
for preparing the Report of the Trustees and the financial statements in accordan￿ with applicable law and United Kingdom
Accounting Standards (United Kingdom GeneralSy Accepted A¢¢ounling Practice).
Company law requires the trustees to prepare financial slalemenls for each financial year which give a true and fair view of
the slate of affairs of the charitable company and of the incoming resources and application of resources, including the
income and expenditure. of the charitable company for that period. In preparing those financial slalements. the trustees are
required lo
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP,.
make judgements and eslimales that are reasonable and prudent-,
prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charitable
company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the
financial position of the charitable company and to enable them lo ensure that the financial slalements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hen￿ for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware..
there is no relevant audit infomialion of which the charitable company's auditors are unaware., and
the Iruslees have taken all steps that they ought lo have taken to make themselves aware of any relevant audit
information and to establish that the auditors are aware of that information.
Auditors
The auditors, Moore IN.1.) LLP, will be proposed for re-appointment al the forthcoming Annual General Meeting.
Approved by order of the board ol trustees on 28 June 2024 and signed on its behalf by..
DacvslgD￿ by-
Inson
ruslee
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Docusign Envelope ID.. 347DE47E-2A31496D-BD24-7EDC40094CAA
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF
LAGAN VALLEY VINEYARD CHURCH
Opinion
We have audited the financial statements of Lagan Valley Vineyard Church Ilhe 'company'l for the year ended 31 August
2023 which comprise the statement of comprehensive income, the balance sheet, the statement tsf changes in equity. the
slalemenl of cash flows and notes to the financial slalemenls, including signif1canl accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting practi￿).
In our opinion the financial statements:
give a true and fair view of the slate of the company's affairs as al 31 August 2023 and of ils deficit for the year
then ended.
have been property prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKI) and applicable law. Our
responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the finanaal
slalemenls section of our report. We are independent of the company in accordance with the ethical requirements that are
relevant to Ouf 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 eviden￿ we have obtained is
sufficient and appropTiale to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial stalemenls, we have concluded that the directors, use of the going concem basis of accounting in the
preparation of the financial statements is appropriate.
Based on the work we have perfamed, we have not identified any material uncertainties relating to events or conditions that,
individually or collectively, may cast significant doubt on the company's ability lo continue as a going concern for a period of
al least twelve months from when the financial slalemenls are authorised for issue.
Our responsibilities and the re$ponsibililies of the directors with respect to going concern are described in the relevant
sections of this report.
Other information
The other infom)alion compiises the information included in the annual report other than the financial statements and our
auditor's report Ihereon. The directors are responsible for the other information contained within the annual report. Our
opinion on the financial statements does not cover the other inlomalion and, exeept to the extent otherwise explicitly slated
in our report. we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other infofmalion
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 lo be materially misstated. If we identify such material
inconsistencies or apparent material misslalemenls, we are required lo determine whether this gives rise lo a material
misslalemenl in the financial statements themselves. If, based on the work we have perfomied, we conclude that there is a
material misslalemenl of this other information, we are required lo report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given in the Report of the Trustees for the financial year for which the financial slalemenls are prepared is
consislenl with the financial stalemenls., and
the Report of the Trustees has been prepared in accordan￿ with applicable legal requirements.
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Do¢uSign Envelope ID.. 347DE47E-2A31496D-8D24-7EDC40094CAA
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF
LAGAN VALLEY VINEYARD CHURCH
Matters on which we are requirgd to report by exception
In the light of the knowledge and understanding of the company and ils environment obtained in the course of the
audit, we have not identified material misslalemenls in the strategic report and the directors, report. We have nothing
to report in respect of the following matters in relation to which the Companies Act 2006 requires us lo report to you if,
in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from
branches not visited by us., or
the financial statements are not in agreement with the accounting records and relums. or
certain disclosures of directors, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit., or
the directors were not entitled lo prepare the financial statements in accordance with the small companies regime
and lake advanlaue of the small comDanies' exemDlion in DreDarina the directors, reDOrt.
Responsibilities of dlrectors
As explained more fully in the directors, responsibilities statement, the directors are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors
determine is necessary lo enable the preparation of financial statements that are free from material misstalemenl, whether
due lo fraud or error. In preparing the financial slalemenls, the directors are responsible for assessing the company's ability
to continue as a going concern, disclosing, as applicable. matters related lo going concern and using the going concern basis
of accounting unless the directors either intend to liquidate the company or lo cease operations. or have no realistic
alternative but lo do so.
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Docusign Envelope ID.. 347DE47E-2A31496D-8D24-7EDC40094CAA
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF
LAGAN VALLEY VINEYARD CHURCH
Our responsibilities for the audit of the financial statements
Our objectives are lo obtain reasonable assuran￿ about whether the financial slalements as 8 whole are free from material
misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion.
Reasonable assuran￿ is a high level of assuran￿ bul is not a guarantee that an audit conducted in accordan￿ with ISAS
IUKI will always delect a material misslalemenl when it exists. Misslatemenls can arise from fraud or error and are
considered material if. individually or in the aggregate, they could reasonably be expected lo influence the economic
decisions of users taken on the basis of these financial stalemenls.
The extent lo which our procedures are capable of detecting irregularities, including fraud is detailed below..
Explanation as to what extent the audlt was considered Capable of detecting irregularltles, including fraud
The objectives of our audit in respect of fraud, are., to identify and assess the risks of material misslalement of the
financial slalements due lo fraud,. to oblain sufficient appropriate audit eviden￿ regarding the assessed risks ol
material misstatement due to fraud, through designing and implementing appropriate responses to those assessed
risks., and lo respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the
primary responsibility for the prevention and detection of fraud rests with both management and those charged with
governance ofthe company.
Our approach was as follows..
We obtained an understanding of the legal and regulatory requirements applicable lo the company and
considered that Ihe most significant are the Companies Act 2006, UK financial reporting slandards as issued by
the Financial Reporting Council, and UK laxation legislation.
We obtained an understanding of how the company complies with these requirements by discussions with
management and those charged with governance.
We assessed the risk of material misstatement of the financial statements, including the risk of materi81
misslalement due to fraud apd how il mighl occur, by holding discussions with management and those charged
with governance.
We inquired of management and those charged with govemance as to any known instances of non-compliance
or suspected non-compliance with laws and regulations.
Based on this understanding, we designed specific appropriate audit procedures to identify instances ol
non-compliance with laws and regulations. This included making enquiries of management and those charged
with oovernance and oblainina additional corroborative evidence as reauired.
As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain professional
scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial slalement5, whether due to fraud or
error, design and perform audit procedures responsive lo those risks, and obtain audit evidence that is
sufficient and appropriate lo provide a basis for our opinion. The risk of not detecting a material misslatemenl
resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentalions, or the override of inlernal conlrol.
Obtain an understanding of internal control relevant lo the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purposes of expressing an opinion on Ihe effectiveness of the
company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting eslimales and
related disclosures made by the directors.
Conclude on the appropriateness of the directors, use of the going concern basis of accounting and, based on
the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast
significant doubt on the company's ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required lo draw attention in our auditor's report to the related disclosures in the
financial statements or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based
on the audit evidence obtained up lo the date of our auditor's report. However, future events or conditions may
cause the company lo cease lo continue as a going concern.
Evaluate the overall presentation, structure and content of the financial slalements, including the disclosures,
and whether the financial slalements represent the underlying transactions and events in a manner that
achieves fair presentation.
We communicate with those charged with governance regarding, among other mallers, the planned scope and liming
of the audit and significant audit findings. including any significant deficiencies in internal control that we identify during
our audit.
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Do¢uSlgn Envelope10.' 347DE47E-2A31-496t>BD24-7EDC40094CAA
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF
LAGAN VALLEY VINEYARD CHURCH
A further description of our responsibilities for the audit of the financial slatemenls is located on the Financial Reporting
Council's website al w￿.frC.org.UkIaud￿t0rsreSpOnSlbIjI1les. This description forms part of our Report of the Independent
Auditors.
The purpose of our audit work and to whom we owe our responsibilities
This report is made solely to the charitable company's members, as a body, in accordan￿ with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might slate to the charitable company's members
those matters we are required to slate lo them in an auditors, report and for no other purpose. To the fullest extent pemiilted
by law. we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's
members as a body, lor our audit work, for this report, or for the opinions we have formed.
9RLP
Dr Rosemary Peters Gallagher OBE (Senior Slalulory Audilorl
for and on behalf of Moore IN.1.) LLP
Doneg811 House
7 Donegall Square North
Belfast
Northern Ireland
BT15GB
Dale.. 28th June 2024
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Docusign Envelope ID.. 347DE47E-2A31-496D-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2023
31.8.23
Total
funds
31.8.22
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
478,833
566.549
1,046,382
443,264
Investment income
3,031
3.031
14
Total
478 833
569 580
1,048,413
443,278
EXPENDITURE ON
Charitable activities
Children's Ministry
Church Support
Compassiori Costs
Connection Costs
Equipment Costs
Mission Contributions
Depreciation
Office Costs
Pathway Costs
Church Services
Staff Costs
Tribe
Church Ulililies
Worship Costs
Youth Ministry Costs
33,024
13.248
70
33,094
13,248
29,209
39,931
6,775
693
7,912
25.825
531
18,461
274,450
2,952
16,606
33,293
7,216
2,431
6.350
8,596
11,331
937
16,770
253,089
167
64,403
3,137
17,197
29.209
2,550
3,600
37,381
3.175
693
7,912
4,845
20.980
531
17,922
274,450
539
75.030
1,481
2,625
77,655
1.481
Other
1,440
1,440
Total
479,355
51,350
530,705
444.475
NET INCOMEI{EXPENDITURE}
Transfers between funds
15221
60.447
518,230
60,4471
517,708
{1.1971
14
Net movement in funds
59,925
457,783
517,708
11,197)
RECONCILIATION OF FUNDS
Total funds brtsught forward
79,816
226,984
306,800
307,997
TOTAL FUNDS CARRIED FORWARD
139.741
684,767
824.508
306,800
The notes form part of these financial statements
Page11

Doeusign Envelope ID.. 347DE47E-2A31-4960-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
BALANCE SHEET
31 AUGUST 2023
31.8.23
31.8.22
Notes
FIXED ASSETS
Tangible assets
10
68,181
74.652
CURRENT ASSETS
Debtors
Cash at bank
11
552
780,081
9.000
223,417
780,633
232,417
CREDITORS
Amounts falling due within one year
12
(24,306)
12691
NET CURRENT ASSETS
756 327
232 148
TOTAL ASSETS LESS CURRENT LIABILITIES
824,508
306,800
NET ASSETS
824.508
306,800
FUNDS
Unreslricled funds
Restricted funds
14
139.741
684 767
79.816
226.984
TOTAL FUNDS
824.508
306,800
These financial slalemenls have been prepared in accordance with the provisions applicable lo charitable companies subject
lo the small companies regimo.
The financial statements were approved by the Board of Trustees and authorised for issue on 28 June 2024 and were signed
on ils behalf by..
Do￿SIgned by..
J nL WILLIKs6
Pfg6fi84Yrustee
The notes form part ofthese financial statements
Page 12

Docusign Envelope ID.. 347DE47E-2A31-496D-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2023
31.8.23
31.8.22
Notes
Cash flows from operating actlvities
Cash generated from operations
555,073
1,053}
Nel cash provided byllused inl operating activities
555,073
1,0531
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
11,4401
14
Net cash provided by investing activities
14
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
baginnlng of the reporting period
556,664
11,039)
223,417
224.456
Cash and cash equivalents at the end of
the reporting period
780,081
223,417
The notes form part of these financial statements
Page13

DocuSSgn Envelope ID.. 347DE47E-2A314960-8D24-7EDC40094CAA
Lagan Valley Vineyard Church
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2023
RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.8.23
31.8.22
Net incomel{6xpanditurel for the reporting period las per the Statèment
of Financial Activitiesl
Adjustments for:
Depreciation charges
Interest received
Decreasellincreasel in debtors
Increaselldecreasel in creditors
517,708
11,1971
7,912
{3,0311
8,447
24,037
8,596
1141
14,1681
Net cash provided byllused inl operations
555.073
ANALYSIS OF CHANGES IN NET FLINDS
At 1.9.22
Cash flow
At 31.8.23
Net cash
Cash al bank
223,417
556,664
780 081
223,417
556 664
780 081
Total
223,417
556.664
780,081
The notes form part of these financial statements
Page 14

Docusign Envelope ID= 347DE47E-2A31-496D-8D24-7EDC40094C
Lagan Valley Vineyard Church
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
ACCOUNTING POLICIES
Basis of preparing the financlal ststements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of
Recommended Practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 102) leffective 1 January 20191,. Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies
Act 2006. The financial slalemenls have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activitie5 once the charity has enliilement lo the funds. it is
probable that the income will be re￿iVed and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation commilling the charity
lo that expenditure, il is probable that a transfer of economic benefits will be required in settlement and the amount of
the obligation can be measLJred reliably. Expenditure is accounted for on an accruals basis and has been classified
under headings that aggregate all cost related to the category. Wnere costs cannot be directly allribuled to particular
headings they have been allocated to activities on a basis consistent with the use of reSoUr￿s.
Tangible fixed assets
Tangible fixed assets are initially recorded at cost. They are subsequently measured al cost or valuation, net of
depreciation and any impaimienl losses. Historical cost includes expenditure that is directly attributable lo bringing
the asset to the location and condition ￿e￿ssary for it lo be capable of operating in the manner intended by
management.
Depreciation is provided at the following annual rates in order to write off the cost less eslimaled residual value of
each asset over ils estimated useful life.
Fixtures and fittings..
Improvements to property..
At each balance sheet date, the carrying amounts of tangible assets are reviewed to determine whether there is an
indication that those assets have suffered an impairment loss. Where the carrying value exceeds the eslimaled
recoverable amount (being the greater of fair value less costs to sell and value-in-usel, an impairment loss is
recognised by writing down the cash-generaling units to their recoverable amount. An impairment loss is recognised
immediately in the statement of financial activities. Any reversal of a previous impairment is similarly recognised
immediately in the slalement of fincnail activities.
150￿ Reducing balance
150A Reducing balance
Taxation
The charity is exempl from corporation tax on its charitable activities.
Fund accounting
UnreslTicled funds can be used in accordance with the charitsble objectives at the discretion of the trustees.
Reslricled funds can only be used for particular reslricled purposes within the objects of the charity. Restrictions
arise when speoified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial slatemenls.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable lo the charitable
company's pension scheme are chaiged to the Slalement of Financial Activities in the period lo which they relate.
Page 15
continued...

Do¢uSlgn Envelope ID-. 347DE47E-2A31-496D-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
DONATIONS AND LEGACIES
31.8.23
31.8.22
Donations
Gift aid
C Commission
883.649
153,193
8,540
359,995
75,308
7,961
1045,382
443,264
INVESTMENT INCOME
31.8.23
31.8.22
Deposit account interest
3,031
14
CHARITABLE ACTIVITIES COSTS
Direct
Costs
Children's Ministry
Church Support
Compassion Costs
Connection Costs
Equipment Costs
Mission Contributions
Oeprecialion
Office Costs
Pathway Costs
Church servI￿s
Staff Costs
Church Ulililies
Worship Costs
33,094
13,248
29,209
39,931
6,775
693
7,912
25,825
531
18,461
274,450
77,655
529 265
SUPPORT COSTS
Govèrnance
costs
Other resources expended
1,440
NET INCOMEIIEXPENDITUREI
Nel incomel{expendilurel is stated after chargingl{credilingl-.
31.8.23
31.8.22
Auditors, remuneration
Depreci81ion - owned assets
1,440
7.911
Page 16
continued...

Docuslgn Envelope ID-. 347DE47E-2A31-496D-8D24-7EDC40094CAA
Lagan Valley Vineyard Church
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
TRUSTEES. REMUNERATION AND BENEFITS
During the year Mr Andrew Mcmasters, a trustee of the charity, was paid £46.19912022: £49,409) by virtue of his
employment.
Trustees, expenses
There were no Iruslees, expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.
STAFF COSTS
31.8.23
31.8.22
Wages and salaries
Other pension costs
255.548
223.511
259 990
223,511
The average monthly number of employees during the year was as follows:
31.8.23
31.8.22
Pastors
Music
Admin
10
14
No employees received emoluments in eX￿SS of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrgstricted
funds
Restricted
funds
Totsl
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
392.566
50,698
443.264
Investment income
14
14
Total
392,566
50.712
443.278
EXPENDITURE ON
Charitable activities
Children's Ministry
Church Support
Compassion Costs
Connection Costs
Equipment Costs
Mission Contributions
Depreciation
Office Costs
Pathway Costs
Church Services
Staff Costs
Tribe
Church Ulililies
Worship Costs
Youth Ministry Costs
2,952
16.606
2,952
16,606
33,293
7,216
2,431
6,350
8,596
11,331
937
16,770
253,089
167
64,403
3.137
17,197
33.293
7.216
2,431
6,350
8,596
11,331
937
16,770
253,089
167
64.403
3,137
17,197
Total
402.586
41.889
444,475
Page 17
continued...

Docusign Envelope ID.. 347DE47E-2A31-498D-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
funds
Restricted
fund8
Total
funds
NET INCOMEI(EXPENDITUREI
Transfers between funds
(10.0201
8,6501
8.823
{1,1971
Net movement in funds
118,6701
17,473
{1,1971
RECONCILIATION OF FUNDS
Total funds brought forward
98,486
209,511
307,997
TOTAL FUNDS CARRIED FORWARD
79,816
226,984
306 800
10.
TANGIBLE FIXED ASSETS
Improvements
to
property
Fixtures
and
fittings
Totals
COST
At 1 September 2022
Additions
140,777
15,136
1,440
155,913
1.440
Al 31 August 2023
140,777
16,576
157.353
DEPRECIATION
Al 1 September 2022
Charge for year
70,740
7.003
10,521
908
81.261
At 31 August 2023
77,743
NET BOOK VALUE
Al 31 August 2023
63,034
68.181
Al 31 August 2022
4,615
74,652
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23
31.8.22
Other debtors
Prepayments and accrued income
9,000
552
552
9,000
Page 18
continued...

Docusign Envelope ID.. 347DE47E-2A31-496D-8D24-7EDC40094CAA
Lagan Valley Vineyard Church
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23
31.8.22
Social security and other taxes
Other creditors
Accrued expenses
2,146
17,512
4.648
1731)
1.000
24.306
269
13.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.8.23
Total
funds
31.8.22
Total
funds
Unrestricted
funds
Restricted
funds
Fixed assets
Current assets
Current liabilities
68.181
616,586
68,181
780,633
24,3061
74,652
232.417
164,047
24.3061
139,741
684,767
824 508
306.800
14.
MOVEMENT IN FUNDS
Net
movemant
In funds
Transfers
bettveen
funds
At
31.8.23
At 1.9.22
Unrestricted funds
General fund
79.816
1522)
60,447
139,741
Restricted funds
Building
Compassion
195,555
31.429
534,817
116,5871
145,6051
14,8421
684.767
226.984
518,230
60,4471
684,767
TOTAL FUNDS
306.800
517,708
824 508
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
478,833
1479,3551
{5221
Restricted funds
Building
Compassion
556.958
12.622
{22,141}
29,2091
534,817
16,5871
569 $80
513501
518 230
TOTAL FUNDS
1,048.413
530.7051
517.708
Page 19
continued...

Docusign Envelope ID.. 347DE47E-2A31-496D-BD24-7EDC400g4CAA
Lagan Valley Vineyard Church
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
14.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Nat
movement
in funds
Transfers
betsveen
funds
At
31.8.22
At 1.9.21
Unrostricted funds
General fund
98,486
(10,020)
18,6501
79,816
Restricted funds
Building
Compassion
189,009
20,502
11,207
14.661)
13.311
195,555
31,429
209,511
226 984
TOTAL FUNDS
307 997
306,800
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
392,566
{402,586)
110,0201
Restricted funds
Building
Compassion
19,803
{8,5961
33 2931
11,207
8,823
TOTAL FUNDS
443 278
444.4751
A eurrenl year 12 months and prior year 12 months combined position is as follows..
Net
movemant
in funds
Transfers
between
funds
At
31.8.23
At 1.9.21
Unrestricted funds
General fund
98,486
110,5421
51,797
139.741
Restricted funds
Building
Compassion
189,009
546,024
18,9711
150,266}
1,5311
684,767
209.511
527,053
51,7971
684,767
TOTAL FUNDS
307,997
516,511
824.508
Page 20
continued...

Docusign Envelope ID.. 347DE47E-2A31-496D.BD24-7EDC40094CAA
Lagan Valley Vineyard Church
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023
14.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as
follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
871,399
1881,9411
110,5421
Restricted funds
Building
Compassion
576.761
43.531
130,7371
62,502}
546,024
189711
620 292
93,2391
527 053
TOTAL FUNDS
1.491,691
975,1801
516511
15.
RELATED PARTY DISCLOSURES
The board of trustees set salaries for all staff positions and approve any changes to remuneration i.e. pay rise's post
staff annual appraisal or any ad-hoc changes where they may arise i.e. changes to minimum wage I market
conditions. Following the annual staff appraisal process the board of Iruslees will meet lo discuss outcomes including
any changes lo role or remuneration. Any staff member who also sils on the board of trustees is not part of the
discussion or decision-making regarding changes to his or her own remuneration. Equally, any trustee who is related
to a staff member is excluded from discussions and decision-making related lo changes in remuneration to said staff
member.
Related Party Transactions..
1. During the period Mr AJM Masters was employed in the role of senior pastor while also setving on the board of
Iruslees. He was paid £46,199 by virtue of his employment by the charitable company.
2. During the period the partner of Mr JM Vmlkinson was employed in the role of compassion pastor. She was paid
£22,750 by virtue of her employment by the charitable company.
3.There We￿ no expenses paid to Iruslees during the period.
Page 21

Docusign Envelope ID.. 347DE47E-2A31-496D-BD24-7EDC40094CAA
Lagan Valley Vineyard Church
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2023
31.8.23
31.8.22
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
C Commission
883.649
153,193
8,540
359,995
75,308
7,961
1.045,382
443,264
Investmant income
Deposit account interest
3.031
14
Total incoming resources
1,048.413
443,278
EXPENDITURE
Charitable activities
Wages
Pensions
Telephone
Postage and slalionery
Children and youth ministry
VCUKI
Compassion
Connection
Equip
Mission
Supplies and equipment
Pathways
Professional fees
servI￿s
Other stsff expenses
Tribe
Venue costs
Worship production
Property repairs
Improvements to property
Fixtures and fittings
255,548
4.442
1,788
1,619
33,094
13,248
29.209
39.931
6,775
693
8,130
531
10.812
18.461
14.460
223,511
132
704
20,149
16,606
33,293
7,216
2,431
6,350
6.790
1,170
3,472
16,770
29.578
167
62,576
3,137
1,827
7.782
814
77,655
1,481
3,476
7,004
908
529.265
444,475
Support costs
Governance costs
Auditors. remuneration
1,440
Total resources expended
530,705
444.475
Net incomèl{expendlture)
517,708
11,1971
This page does not form part of the statutory financial statements
Page 22