ACLS
Company registration number.. N1662740
Charity registration nuTnber.' 107625
Mid Antrim Vineyard
(A company limited by guarantee)
Annual R¢port and Financial Statements
for the Year Ended 31 July 2022
Thomas Oliver and Associate5 Limited
Certified Public Accountant
l Moyga5hel Mills Park
Dungannon
Co Tyrone
BT717DH

Mid Antrim Vineyard
Contents
Reference and Administrdtive Detsils
Trustees, R¢port
2to4
Independ¢nt Examiner's R¢port
Statement of Financial Activities
Balance Sheet
Stat¢ment of Cash Flows
Notes to the Financial Statements
9t014

Mid Antrim Vineyard
Reference and Administrative Details
Charity Registration Nujnber
107625
Company Registration Number
N1662740
The charity is incorporated in Northern Ireland.
30 Station Road
Glarr)ford
BallyThena
BT44 9RA
Registered Office
Aceountants
Thomas Oliver and A550ciate5 Limited
Certified Public Accountant
l Moygash¢l Mills Park
Dungannon
Co Tyrone
BT717DH
Page I

Mid Antrim Vineyard
Tru5tees' Report
The trustees, who are director5 for the purp05¢s of company law, pr¢sent th¢ annual report together with the
finan¢ial stut¢m¢nts of the ¢haTitable company for the year ended 31 luly 2022.
Objectives and activities
l am ple￿d to provide a trustee report for the period to 3 1st July 2022.
Whilst part of th¢ year was Still maTked by the unpredictability of the variable presence of Covid-19 and the
hanging restrictions and requirements. it has also been one characterised by the dependability of the wonder￿1
God we serve. We have emerged from these restrictions and have wtsrked h2rd at establishing a new rhythm of
church and community life.
As trustees w¢ ar¢ grat¢ful io God for Hi5 faithfulness that ha5 allowed us to to develop a team. and establish a
regular in-p¢rsoR ¢hurch Sunday gathering. We have continued to make our rental property feel like home. We
ar¢ also thankful that we have been able to make minor changes to the building to make it more practical and we
have opened up new Spaces for hospitality and to facilitate Small group and team meetings.
Church. Team and Ministry Development
De5Plte usual shifts and settling of n¢w church plants, we are pleased to finish th¢ ye8T with approximately IO0+
people regularly attending Mid Antrim Vineyard or regarding it as their church horne.
Our youth and children'5 WOTk has grown consideTably and we have new children and young people attend
Tegularly. We are grateful for an excellent team of volunteers who serve our children and young people
brilliantly on a regular basis.
Rental Property
Since acquiring the building over a year ago, much work has been undertaken to make this space feel more
practical and fvnctional, We have developed a youth space in the Me7￿11ne, opened up some space for people
to gather after the service is over and have a basic functioning kitchen Sei up to use for light refreshments
weekly.
We are grydteful for groups of volunteers who regulaTly serve in thi5 aTea and ¢l¢an and maintsin th¢ building to
a high standard.
Finance5
We are gratefvl to God for the faithfulnes5 of many of th05e who att¢nd Mid Antrim Vin¢yard in terms of their
financial giving to the work. This has enabled us to pay monthly rent, overheads, fe¢5 and Since June 2021. to
pay an amount monthly for p&8toral services. In addition to this, we have had a good response to the Ukrainian
War Appeal and have been able to faciliatate giving towards st alongside supporting some short temi projects
launch¢d by local charities guch &8 Women's Aid.
Marrlage Ceremonies
We continue to have a licence for Opposite Sex Marriage at Mid Antrim Vineyard. The registered otTiciant is
P￿tor Alyson ReÈd.
Sponsorship Lieense
We have a Tier 2 Sponsorship Lieence. bui have not activiated or used it in the employment or facilitation of
any overseas workers visas
and finally
Page 2

Mid Antrim Vineyard
Trustees, Report
As trustee we wish to expTess our thanks to God for His leading and wisdom and express sincere thanks to all
who have continued to support the development of Mid Antrim Vineyard as a church.
Trusttts and officers
The trnstees and officeTS serving during the year and since the year end were as follows..
Truslees..
Mrs Roberta Stewart (resigned 4 September 2022)
Mr Hugh Henry Reid
Mr Thomas Stewart {resigned 4 September 2022)
Alyson Sarah Reid
Luke H￿ng-Jin Kwon {appointed 4 September 2022)
ClaiTe Janette Kwon (appointed 4 September 20221
Strueturey governance and management
Governing docurnent
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company. lirnited
by guarantee, &$ defined by the Companies Act 2006.
Statement of tTUStees' re5POn5ibilities
The trustees (who are also the direttors of Mid Antrim Vineyard for the purposes of company law) are
responsible for preparing the trn5t¢¢s' r¢port and the financial statements in accordance with applicable law and
United Kingdom Accounting sL￿dards (United Kingdom Generally Ac¢ept¢d Accounting Practice), including
FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year. Under company law
th¢ trustees must not approve the fInancial statetnents unless they are satisfied that they give a true and fair view
of the state of affair5 of the charitable coFnpany and of the incoming resources and application of resources.
including it5 income and expenditure, of the charitsble company for thai period. In preparing these financial
statetnents, the tmstees are required to..
select suitable accounting policies and apply them con5iStently,'
observ¢ the Tnethods and principle5 in the Charities SORP.
make judgements and estimates that are reasonable and prudent,.
stste whether applicable accounting standards, ¢ompri5ipg FRS 102 have be¢ll f(>llowed, subject to any
material departures disc105ed and explained in the financial statement5. and
pr¢p2r¢ the financial statetnents on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The Efu51ees are responsible for keeping proper accounting records that Gan disc195e with Teasonable accuracy at
any time the financial p051tion of th¢ ¢horitable ¢ompany and enable them to ensure that the financial statements
comply with the Compani¢s Act 2006. They ar¢ also responsibl¢ for 5af¢guarding the ass¢ts tsf the charitable
ornpany and h¢n¢¢ for tsking reosonabl¢ steps for th¢ pr¢v¢ntiOTt and det¢¢tion of fraud and other irregularities.
Page 3

Mid ADtrim Vineyard
Trnste¢s' Report
The tn]stees are r¢5pon5ible for the mainitn8n¢e aNI integrity of the corporate and financial infoThnation
include4 on the charitabl¢ ¢orywanys website. Ixwslation governing the preparation and dissemination of
rJnancie] ststemvnts may diff¢r from legislation in other juri5di¢tion5.
The annu￿ report was approv¢d by the truste¢s of the charity ott 20 April 2023 Si￿¢& ory its behalf by.
A]y50n Sarah Reid
TNstee
Page 4

Mid Antrim Vineyard
IDdependeDt Examiner's Report to tbe trustees of Mid ADtrim Vineyard ('tbe
Company,)
I report to the charity trustee5 on iny examination of the accounts of the Company for the year ended 31 July
2022.
Respeetlve responsibilitie$ of tru$t¢¢s #nd ¢38miner
A5 the charity'5 trustees of Mid Antrim Vineyard (and also its directors for the purposes of company law} you
are responsible for the preparation of the accounts in accordance ￿th the requirements of the Charities Act
(Northern Ireland) 2008.
Having 5at15fied myself that th¢ a¢counts of Mid Antrim Vineyard are not required to b¢ audited und¢r section
65 of CharEtie5 Act (Northern) Ireland 2008 and that an independent examination is needed. It 15 niy
responsibility to'.-
examine the accounts under section 65 of the Charities Act
to follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 6519)(b) of the Charities Act
- to stste whether particular matters have come to my attention
Basis ofindependent Examiners, Report
I have examined your charity accounts as required under %dion 65 of the Charities Act and my examination
Carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland
und¢r section 65{9)(b) of the Charities Act.
An examinatson Èncluded a review of the accounting records kept by the ¢harity and a comparison of the
accounts presented with those records. It also included consideration of any unusual items or disclosures in the
a¢counts, and Seeking expalnations from the trustees concerning pny su¢h matters.. I confirni that no matters
have Come to my attention in connection with the examination giving me cause to believe:
l. That accounting records were not kept in r¢spect of Mid Antrim Vineyard as required by section 63 of th¢
Charities Act. OT
2. That the accounts do not accord with those rewrds- or
3. That the accounts do not comply with the accounting requirements of the Charities Att.
4. That there is ￿rther inforn)ation needed for a proper understanding of the accounts tobe reached.
Independent Exarniner's Statement
I have completed my examination and have no concerns in respect of th¢ Tnatter {11 to {4) listed above and in
connections with the following directions of the Charity Commission for Northern Ireland, I have found no
matters that require drawing to your attention
an
Associates Limitsd
Certified Public Ac¢ountant
20 April 2023
Page 5

Mid Antrim Vineyard
Statement of Financial Aetivities for the Year Ended 31 July 2022
Uncluding Ineome and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestrleted
funds
Total
2022
Note
Ineome and Endowments from:
Donations and legacies
72.483
72,483
Total income
72.483
72,483
Expenditure on:
Other expenditure
(62,8671
(62,867)
Total expenditure
(62,867)
62,867)
Net income
9,616
9,616
Net movement in funds
9.616
9.616
Reconcillation of funds
Total funds brought forward
Total fvnds carried fonvard
32,115
32,115
12
41,731
Unrestriettd
funds
41,731
Total
2021
Note
Income and Endowments from:
Donations and leg2¢i¢s
43,486
43,486
Total income
43,486
43,486
Expenditure on:
Other expenditure
{30.057)
(30,057)
Total expenditure
(30,0571
(30,057}
Net income
13,429
13,429
Net movement in funds
13.429
13,429
Reconciliation of funds
Total fund5 brought foNard
18,686
18,686
Totsl fund5 WTied forward
12
32,115
32,115
All of the charity's aciivsti¢5 d¢Tive from continuing operations during the above two periods.
The fvnds breakdown for 2021 is shown in note 12.
The notes on pages 9 to 14 form an integral part of these finan¢ial statements.
Page 6

Mfid Antrim Vineyard
(Registration llumber: N1662740)
BalaTJ¢e Sheet as at 31 July 2022
2022
2021
riote
Fixed assets
Tangible &8sets
27990
21268
Current ass¢ts
Cash at bank and in hand
10
14,162
11.5S5
Cttdltorv. Amounts f*lllng due withln one year
Net currtnt xssets
421}
17081
13,741
10,847
Net assets
32.115
of the £harity:
Unrestrict¢d Income lunds
Unrestricted fitnds
41,731
32.115
Totsl fvnds
12
41,731
32.115
For the financial yepr ending 3 1 July 2022 the chaTity wa5 emitl¢d w exemption from audit under section 477 of
the Q>mp2nie5 Act 2006 relating to small companies.
Dir¥tors' respoTLEli iliti¢5-.
The m¢mbers have not requir¢d th¢ Gharity to obtsin an audit of Its a¢cotMJts for the year tTh question in
accordance sectitsn 476;
The directors acknowledge their responsibilities ft?r ttsmplying with the requiTerncnts of the Art with respect
to accountin8 records and the pr¢paration of accounts.
The financial ststements on pages 6 to 14 were approved by ihe tn%te¢s, and Authori￿ for issue t)J 20 April
2023 and sI￿¢d on their beha]f by.
Alyson Sardh Reid
Trustee
The notes on pa8es 9 to 14 fotin an illtegral part of these fin4nci41 $t*Tn¢nts.
Page 7

Mid Antrim Vineyard
Statement of Cash Flows for the Year Ended 31 Juty 2022
2022
2021
Note
Cash flows from operating activities
Net cash income
9.616
13.429
Adjustments to cash flow5 from nOn￿aSh iterns
Depreciation
2,180
1,598
11,796
15,027
Working capital adjustments
(Deerease)lincrease in creditors
1287)
407
N¢t CP5h flows from operating actlvilies
11,509
15,434
Cash flows from investing activities
Purchase of tangible fixed assets
(8.9021
(19,176)
Net incr¢asel(deere&se} in cash and cash equiyalents
2.607
(3,742)
Cash and cpsh equivalents 8t l August
11,555
15,297
C￿h and c&%h equivalents at 31 July
14.162
11,555
All of the cash flows are d¢riv¢d frotn continuing operations during the above two periods.
The notes on pages 9 to 14 fomi an iniegrdl part of th¢se financial statements.
Page 8

Mid Antrim Vineyard
Notes to the Financial Statements for tbe Year Ended 31 July 2022
I Charity status
The charity is limited by guarantee, incorporated in Northern Ireland, 2nd consequently does not have share
capital. Each of the trustees is liable to ¢ontribute an amount not exceeding £Nil towards the a55ets of the charity
in the event of liquidation.
The addr¢ss of its registered offi¢¢ 15..
30 Ststion Road
Glgrryford
Ballymena
BT44 9RA
These financial statements were authorised for issue by the In￿1¢¢$ on 20 April 2023.
2 Aceounting policie5
Summary of significant accounting policies and key gccounting estimat¢5
The principal accounting policies applied in the preparation of th¢se financial 5tat¢m¢nts are set out below.
These poli¢ies have been con5lStently applied to all the years PTesented, unless otherwi5¢ Stated.
Statement ofcornpltance
The financial statements have been PTepaTed in accordance with Aecounting and Reporting by Charities..
Statement of Recommended Practiee (applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in th¢ UK and Republic of Ireland (FRS 102)) li5sued in Octob¢r 2019)
(Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 1021 and the Companies Act 2006.
Basis of preparation
Mid Antrim Vineyard m¢et5 the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially rerognised at historical eost OT transaction value unless otheNise stated in the relevant ac¢ounting
policy notes.
Going eoneern
The trustees consider that there are no material uncertainties about the charitys ability to continue as a going
con¢¢rn nor any signifi¢ant areas of uncertainty that affect th¢ carying value of assets held by th¢ chariry.
Incolne and endowments
All income is recognised once th¢ charity ha5 entitlement to the in¢ome, it is probable that the in¢om¢ will be
rc¢eived and the amount of the income r¢ceivable can be measured reliably.
Donalion5 dnd legacie5
Donation5 are reeognised when the charity has been notified ID writing of both the amount and s¢ttl¢ment date.
In the event that a donation is subject to conditions that requir¢ a level of perforniance by the charity before the
charity 15 entitled to the funds, the income 15 deferred and not recognised until either those conditions are fully
met, or the fulfilment of those condstions is wholly within the control of the charity and st is probable that these
conditions will be fulfill¢d in the reporting period.
Pag¢ 9

Mid Antrim Vineyard
Notes to tbe FiDancial Statements for the Year Ended 31 July 2022
Expenditure
All expenditure is recognis¢d once theTe is a legal or con5tru¢iive obligation to that expenditure, it is probable
settlement is required and the amount can b¢ me&%ured reliably. All costs are allocated to th¢ applicable
¢xpenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to
particular he&ding5 they have been allocated on a ba515 consistent with the use of resources. with central stsff
¢osts allocated on the basis of time speni and depreciation charges allocated on the portion of the a5S¢t's use.
Oth¢T SUPPOrt costs are 211ocated based on the spread of staff costs.
Taxation
The eharity is ¢on5idered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore li meets the definition of a charitable company for UK corporation tax purposes. Accordingly, th¢
charity is Potentially exempt from taxation in respect of incc>me or capital gains received wthin caiegorie5
coveTed by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, 10 the extent that such income or gains are applied cxclusively to charitable PUTP05es.
Tangible fixed assets
Individual fixed assets costing £150.00 or more are initially recorded at ¢osi. less any Subsequent ￿uMUlated
depreciation and subsequent accumulated impairnient 10sse5.
Depreciation amortisation
Depreciation is provid¢d on tangible fixed &8sets so as to write off the ¢osi or valuation. less any estimated
residual value, over their expected useful economic life as folSows.'
A55¢t elass
Fixtures and Fittings
Depreeiation rnethod and r8te
20Yo straighi line
Cash and c8sh equivalents
Cash and cash equivalents comprise c&8h on hand and call dep051ts, and otheT short-temi highly liquid
investrnents that are readily convertible to a known amount of cash and are subject to an insignifiwit risk of
change in value.
Fund strueture
Unrestricted income fijnds aTe g¢neral fijnds that are available ftsr use at the tTUStees discretion in fjJrtheranc¢ of
the objectives of th¢ chariry.
Page 10

Mid Antrim Vineyard
Notes to the Financial Statements for tbe Year Ended 31 July 2022
3 Income from donation$ and legacies
Unrestrieted
funds
General
Total
Th]nds
Donations and legacies,.
Donations from individuals
Gift aid reclaimed
59,456
13,027
59,456
13,027
Total for 2022
72,483
72,483
Total for 2021
43,486
43,486
4 Other expenditure
UDre5tricted
funds
General
Total
funds
Note
Independ¢nt examiner fees
Examinatlon of the financiF415tstements
Marketing and publicity
Depreciation. amort15ation and other Similar costs
Other resources expended
456
130
2,180
60.101
456
130
2,180
60.101
Total for 2022
62.867
62.867
Total for 2021
30,057
30,057
Pagell

Mid Antrim Vineyard
Notes to the Financial Statements for the Year Ended 31 July 2022
S Net incomingloutgoing resources
Net incoming resou￿e5 for the year inelude..
2022
202J
D¢pr¢¢ialion of fixed &ssets
2.180
1,598
6 Trustees remunergtlon and expenses
No trustee5, nor any persons connected with them, have received any remuneTation froTn the ¢harity during the
year.
7 Independent exarniner's remunerJtion
2022
2021
Examination of the financial statements
456
408
8 Taxatlon
The charity is a registered charity and is therefore exempt from tsxation.
9 Tangible fixed a55ets
Land and
buildings
Furniture and
equipment
Total
Cost
At l August 2021
Additions
12,492
8.117
10,640
785
23,132
8,902
At 31 July 2022
20,609
11,425
32,034
Depreeiatlon
At l August 2021
Charg¢ for the year
1,864
2,180
1.864
2,180
At 31 July 2022
4,044
4.044
Net book value
At 31 July 2022
20,609
7,381
27,990
At31 July2021
12.492
8,776
21,268
IO Cash and cash equiv8lent$
2022
2021
Cash at bank
14.162
11.555
Page 12

Mid Antrim Vineyard
Notes to tbe Finao¢ial Statements for the Year Ended 31 Juty 2022
I I Creditors: amounts falling due within one year
2022
2021
Other ¢r¢dstors
AccNals
420
708
421
708
12 Funds
BalaDee at I
August 2021
Incoming
r¢sourees
R¢sourees
expended
Balance 8t 31
July 2022
Unrestricted funds
G¢neral
32,115
72,483
(62.867)
41,731
Balance at I
August 2020
Ineoming
resources
Resources
expended
Balance at 31
July 2021
Unre$trleted fund5
General
18,686
43,486
{30,0571
32.115
13 Analysis of net assets between funds
Unrestri¢ted
funds
General
Total funds 8t
31 July
2022
Tangibl¢ fixed assets
Current a5set5
Current liabiliti¢s
15,498
14,162
{421)
29,239
15,498
14,162
{421)
Total net assets
29,239
Unrestricted
funds
General
Total funds at
31 July
2021
Tangible fixed assets
Current assets
Current liabilities
21,268
11,555
17081
21,268
11,555
17081
Total net &%sets
32,115
32.115
Pag¢ 13

Mid Antrim Vineyard
Notes to the Financiydl Statements for the Year Ended 31 July 2022
14 Analysis of net funds
At l August
2021
Financing ta$h
flows
At 31 July
2022
Cash at b2nk and in hand
11.555
2,607
14,162
Net debt
11.555
At l August
2020
2,607
Finaneing cash
llows
14,162
At31 July
2021
Cash at bank and in hand
15.297
13,7421
11,555
Net debt
15,297
(3,742)
11.555
Page 14