Company registration number: NI662740 Charity registration number: 107625 

## Mid Antrim Vineyard 

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 July 2025 

Thomas Oliver and Associates Limited Certified Public Accountant 1 Moygashel Mills Park Dungannon Co Tyrone BT71 7DH 

## Mid Antrim Vineyard 

## Contents 

|Reference and Administrative Details|1|
|---|---|
|Trustees’ Report|2 to 4|
|Independent Examiner's Report|5 to 6|
|Statement ofFinancial Activities|i|
|Balance Sheet|8|
|NotestotheFinancialStatements|9to15|



## Mid Antrim Vineyard 

## Reference and Administrative Details 

Charity Registration Number 107625 Company Registration Number NI662740 The charity is incorporated in Northern Ireland. Registered Office 30 Station Road Glarryford Ballymena BT44 9RA Accountants Thomas Oliver and Associates Limited Certified Public Accountant 1 Moygashel Mills Park Dungannon Co Tyrone BT71 7DH 

Page | 

## Mid Antrim Vineyard 

## Trustees’ Report 

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 July 2025. 

## Objectives and activities 

Mid Antrim Vineyard exists to be a family of faith, hope and love; to bring life to the lost, to serve our city, and to love without labels. 

During the year, the charity continued to advance its charitable purposes through the provision of regular Sunday gatherings, midweek small groups, prayer activities, and community engagement. The church premises were used consistently throughout the week to support these activities. The charity also continued to maintain and make appropriate use of its rental property. 

A designated prayer space has been maintained and used regularly for both individual and corporate prayer. The premises have also supported team meetings and hospitality, contributing to the life and community of the church. 

There were no changes to the board of trustees during the reporting period. 

Achievements and Performance 

The church concluded the year with approximately 70 individuals regularly attending or identifying Mid Antrim Vineyard as their church home. 

The church concluded the year with approximately 70 individuals regularly attending or identifying Mid Antrim Vineyard as their church home. 

A summer children’s programme was delivered, with attendance of approximately 40 children. The programme was supported by volunteers from within the church and contributed positively to participants’ engagement and faith development. 

The charity has continued to prioritise safeguarding. Appropriate training has been undertaken by the safeguarding lead, trustees, and relevant ministry teams, including those working with children and young people, to ensure good practice and compliance. 

Small groups remained central to church life, supported by a team of volunteer leaders. Men’s and women’s groups continued to provide opportunities for pastoral support, prayer, and community building. 

Youth provision continued throughout the year, offering a safe and supportive environment for young people to connect and explore their faith. 

A baptism celebration was held during the year, providing significant moments of commitment and community celebration. 

The 24-7 prayer space was used regularly for organised and individual prayer, contributing to the spiritual life of the church. Members of the leadership team engaged in ongoing training and development within the wider Vineyard network. In addition, several members of the church undertook further leadership and theological training. 

The charity also undertook a Christmas appeal to support local families in need, which was well supported. The trustees intend to continue developing compassionate outreach initiatives in the coming year. 

Page 2 

## Mid Antrim Vineyard 

## Trustees' Report 

## Financial Review 

The trustees are grateful for the continued financial support from those connected with the church. This income has enabled the charity to meet its financial obligations, including premises costs, operational expenses, and ministry-related costs, including remuneration for senior pastors. 

The financial position of the charity at the year-end is set out in the accompanying financial statements. 

## Risk Management 

The trustees have considered the major risks to which the charity is exposed and are satisfied that appropriate systems and procedures are in place to mitigate these risks. 

The trustees have considered the major risks to which the charity is exposed and are satisfied that appropriate systems and procedures are in place to mitigate these risks. 

Key areas of risk considered include safeguarding, financial management, governance, and the ongoing use of premises. The trustees continue to review safeguarding policies and procedures regularly and ensure that appropriate training is in place for those working with children, young people, and vulnerable adults. 

Financial controls are in place to ensure appropriate oversight of income and expenditure, including regular review by the trustees. The charity also maintains appropriate insurance and health and safety procedures in relation to its premises and activities. 

The trustees confirm that there were no serious incidents requiring reporting to the Charity Commission for Northern Ireland during the year. 

## Marriage Ceremonies 

The charity holds a licence to conduct opposite-sex marriage ceremonies. The registered officiant is Reverend Alyson Reid. 

The charity holds a licence to conduct opposite-sex marriage ceremonies. The registered officiant is Reverend Alyson Reid. 

## Trustees and officers 

The trustees and officers serving during the year and since the year end were as follows: 

Trustees: Mr Hugh Henry Reid 

Alyson Sarah Reid 

Luke Hyung-Jin Kwon (Ceased 22 February 2026) Claire Janette Kwon (Ceased 4 March 2025) 

Page 3 

## Mid Antrim Vineyard 

## Trustees' Report 

## Structure, governance and management 

## Governing document 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## Statement of trustees' responsibilities 

The trustees (who are also the directors of Mid Antrim Vineyard for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted 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 the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: 

   - select suitable accounting policies and apply them consistently; 

   - observe the methods and principles in the Charities SORP; 

   - make judgements and estimates that are reasonable and prudent: 

   - state whether applicable accounting standards, comprising FRS 102 have been followed, subject 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 

- ‘ charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company 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 information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 


**----- Start of picture text -----**<br>
The annual report was approved by the trustees of the charity on 24 April 2026 and signed on its behalf by:<br>ec. Rad<br>Alyson Sarah Reid<br>Trustee<br>**----- End of picture text -----**<br>


Page 4 

## Mid Antrim Vineyard 

## Independent Examiner's Report to the trustees of Mid Antrim Vineyard (‘the Company’) 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025. 

## Respective responsibilities of trustees and examiner 

As the charity’s 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 with the requirements of the Charities Act (Northern Ireland) 2008. Having satisfied myself that the accounts of Mid Antrim Vineyard are not required to be audited under section 65 of Charities Act (Northern) Ireland 2008 and that an independent examination is needed, It is my 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 65 (9)(b) of the Charities Act 

- to state whether particular matters have come to my attention 

## Basis of Independent Examiners' Report 

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. 

An examination included a review of the accounting records 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 expalnations from the trustees concerning any such matters.. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. That accounting records were not kept in respect of Mid Antrim Vineyard as required by section 63 of the Charities Act; or 

2. That the accounts do not accord with those records; or 

3. That the accounts do not comply with the accounting requirements of the Charities Act. 

4. That there is further information needed for a proper understanding of the accounts tobe reached. 

Page 5 

## Mid Antrim Vineyard 

## Independent Examiner's Report to the trustees of Mid Antrim Vineyard ('the Company’) 

## Independent Examiner's Statement 

I have completed my examination and have no concerns in respect of the matter (1) 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 

eS Limited Certified Public Accountant 

24 April 2026 

Page 6 

## Mid Antrim Vineyard 

## Statement of Financial Activities for the Year Ended 31 July 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) 

|||Unrestricted|Total|
|---|---|---|---|
|||funds|2025|
||Note|£|£|
|Income and Endowments from:||||
|Donations and legacies|3|54,994|54,994|
|Total income||54,994|54,994|
|Expenditure on:||||
|Other expenditure|4|(57,120)|(57,120)|
|Total expenditure||(57,120)|(57,120)|
|Net expenditure||(2,126)|(2,126)|
|Netmovement in funds||(2,126)|(2,126)|
|Reconciliation offunds||||
|Total funds brought forward||39,053|39,053|
|Total funds carried forward|12|36,927|36,927|
|||Unrestricted|Total|
|||funds|2024|
||Note|£|£|
|Income and Endowments from:||||
|Donations and legacies|3|63,288|63,288|
|Total income||63,288|63,288|
|Expenditure on:||||
|Other expenditure|4|(69,221)|(69,221)|
|Total expenditure||(69,221)|(69,221)|
|Net expenditure||(5,933)|(5,933)|
|Netmovement in funds||(5,933)|(5,933)|
|Reconciliation offunds||||
|Total funds brought forward||44,986|44,986|
|Totalfundscarriedforward|12|39,053|39,053|



All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12. 

The notes on pages 9 to 15 form an integral part of these financial statements. Page 7 

## Mid Antrim Vineyard 

## (Registration number: NI662740) Balance Sheet as at 31 July 2025 

|||2025|2024|
|---|---|---|---|
||Note|£|£|
|Fixed assets||||
|Tangible assets|9|34,305|36,217|
|Current assets||||
|Cash atbank and inhand|10|3,593|3,789|
|Creditors: Amounts fallingduewithin oneyear|11|(971)|(953)|
|Netcurrent assets||2,622|2,836|
|Net assets||36,927|39,053|
|Funds ofthe charity:||||
|Unrestricted income funds||||
|Unrestricted funds||36,927|39,053|
|Totalfunds|12|36,927|39,053|



For the financial year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

## Directors' responsibilities: 

- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and 

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on 24 April 2026 and signed on their behalf by: dh Pad Alyson Shrah Reid Trustee 

The notes on pages 9 to 15 form an integral part of these financial statements. Page 8 

## Mid Antrim Vineyard 

## Notes to the Financial Statements for the Year Ended 31 July 2025 

1 Charity status The charity is limited by guarantee, incorporated in Northern Ireland, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation. The address of its registered office is: 30 Station Road Glarryford Ballymena BT44 9RA 

These financial statements were authorised for issue by the trustees on 24 April 2026. 

## 2 Accounting policies 

Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. 

## Statement of compliance 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

## Basis of preparation 

Mid Antrim Vineyard meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. 

## Going concern 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. 

## Exemption from preparing a cash flow statement 

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. 

## Income and endowments 

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. 

Page 9 

## Mid Antrim Vineyard 

## Notes to the Financial Statements for the Year Ended 31 July 2025 

## Donations and legacies 

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. 

## 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 to 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 central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. 

## Taxation 

The charity is considered to pass the tests set out in Paragraph | 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 respect of income or capital gains received within categories covered by Chapter 3 Part 11] of the Corporation Tax Act 2010 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 £150.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 

## Depreciation and amortisation 

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: 

Asset class Depreciation method and rate Fixtures and Fittings 20% straight line 

## Cash and cash equivalents 

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value, 

Page 10 

## Mid Antrim Vineyard 

## Notes to the Financial Statements for the Year Ended 31 July 2025 

## Trade creditors 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. 

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. 

## Fund structure 

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity. 

## 3 Income from donations and legacies 


**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|
|funds|Total|
|General|funds|
|£|£|
|Donations|and|legacies;|
|Donations|from|individuals|45,404|45,404|
|Gift|aid|reclaimed|9,590|9,590|
|Total|for|2025|54,994|54,994|
|Total|for 2024|63,288|63,288|
|4|Other|expenditure|
|Unrestricted|
|funds|Total|
|Note|General£|funds£|
|Independent|examiner|fees|
|Examination|of the|financial|statements|492|492|
|Trustees|remuneration|and|expenses|12,240|12,240|
|Depreciation,|amortisation|and|other|similar|costs|2,287|2,287|
|Other|resources|expended|42,101|42,101|
|Total|for 2025|57,120|57,120|
|Total for 2024|69,221|—__89,221|

**----- End of picture text -----**<br>


Page 11 

## Mid Antrim Vineyard 

## Notes to the Financial Statements for the Year Ended 31 July 2025 

## 5 Net incoming/outgoing resources 

Net outgoing resources for the year include: 


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2025 2024<br>£ £<br>Depreciation of fixed assets 2,287 2,484<br>**----- End of picture text -----**<br>


## 6 Trustees remuneration and expenses 

During the year the charity made the following transactions with trustees: 

## Alyson Sarah Reid 

Alyson Sarah Reid received remuneration of £12,000 (2024: £17,500) and £240 (2024: £Nil) of expenses were reimbursed to Alyson Sarah Reid during the year. 

## 7 Independent examiner's remuneration 


**----- Start of picture text -----**<br>
2025 2024<br>£ £<br>Examination of the financial statements 492 474<br>**----- End of picture text -----**<br>


- 8 Taxation 

The charity is a registered charity and is therefore exempt from taxation. 

Page 12 

## Mid Antrim Vineyard 

## Notes to the Financial Statements for the Year Ended 31 July 2025 

## 9 Tangible fixed assets 

||Land and|Furniture and|Furniture and||
|---|---|---|---|---|
||buildings|equipment||Total|
||£||£|-|
|Cost|||||
|At 1 August 2024<br>Additions|32,759<br>-||12,421<br>375|45,180<br>375|
|At31 July2025|32,759||12,796|45,555|
|Depreciation|||||
|At 1 August2024<br>Charge fortheyear|-<br>-||8,963<br>2,287|8,963<br>2,287|
|At 31 July2025|-||11,250|11,250|
|Net book value|||||
|At31 July 2025|32,759||1,546|34,305|
|At31 July 2024|32,759||3,458|36,217|
|10 Cash and cash equivalents|||||
|||2025||2024|
|Cash atbank||£|3,593|£<br>3,789|
|11 Creditors: amounts fallingdue within oneyear|||||
|||2025||2024|
|Trade<br>creditors<br>Other<br>creditors<br>Accruals||£|474<br>(1)<br>498|£<br>474<br>(1)<br>480|
||||971|953|



Page 13 

## Mid Antrim Vineyard 

## Notes to the Financial Statements for the Year Ended 31 July 2025 

## 12 Funds 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|Balance|at|1|Incoming|Resources|Balance|at 31|
|August|2024|resources|expended|July|2025|
|£|£|£|£|
|Unrestricted|funds|
|General|39,053|54,994|(57,120)|36,927|
|Balance|at|1|Incoming|Resources|Balance|at 31|
|August 2023|resources|expended|July 2024|
|£|£|£|£|
|Unrestricted|funds|
|General|44,986|63,288|(69,221)|39,053|

**----- End of picture text -----**<br>


## 13 Analysis of net assets between funds 


**----- Start of picture text -----**<br>
||||||
|---|---|---|---|---|
|Unrestricted|Total|funds|at|
|funds|31|July|
|General|2025|
|£|£|
|Tangible fixed|assets|34,305|34,305|
|Current|assets|3,593|3,593|
|Current|liabilities|(971)|(971)|
|Total|net assets|36,927|36,927|
|Unrestricted|Total|funds|at|
|funds|31|July|
|General|2024|
|£|£|
|Tangible|fixed|assets|36,217|36,217|
|Current assets|3,789|3,789|
|Current|liabilities|(953)|(953)|
|Total|net assets|39,053|39,053|

**----- End of picture text -----**<br>


Page 14 

## Mid Antrim Vineyard 

## Notes to the Financial Statements for the Year Ended 31 July 2025 


**----- Start of picture text -----**<br>
14 Analysis of net funds<br>At 1 August Financing cash At 31 July<br>2024 flows 2025<br>£ £ £<br>Cash at bank and in hand 3,789 (196) 3,593<br>Net debt 3,789 (196) 3,593<br>Atl August ‘Financing cash At 31 July<br>2023 flows 2024<br>£ = £<br>Cash at bank and in hand 6,763 (2,974) 3,789<br>Net debt 6,763 (2,974) 3,789<br>**----- End of picture text -----**<br>


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