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2024-08-31-accounts

Company Registration Number: NI645172 Charity Number: 107753

Foyle Vineyard Church

(A company limited by guarantee, not having a share capital)

Annual Report and Unaudited Financial Statements

for the financial year ended 31 August 2024

McCleary & Company Ltd Chartered Accountants and Registered Auditors Garvey Studios 14 Longstone Street Lisburn Co.Antrim BT28 1TP

Foyle Vineyard Church (A company limited by guarantee, not having a share capital) CONTENTS

Page Trustees' and Other Information 3 Trustees' Annual Report 4 - 6 Statement of Trustees' Responsibilities 7 Independent Examiner's Report 8 Statement of Financial Activities 9 Balance Sheet 10 Notes to the Financial Statements 11 - 14 Supplementary Information relating to the Financial Statements 16

2

Foyle Vineyard Church (A company limited by guarantee, not having a share capital) TRUSTEES' AND OTHER INFORMATION

Trustees

Alan Roye Carson Benjamin David Ewan Shane Charles Birney Alan Corry Finn Desmond Craig Johnston

Charity Number in Northern Ireland 107753 Company Registration Number NI645172 Registered Office 1st Floor 63-65 Rosemount Avenue Derry Londonderry BT48 0HL Northern Ireland

Independent Examiner

McCleary & Company Ltd Chartered Accountants and Registered Auditors Garvey Studios 14 Longstone Street Lisburn Co.Antrim BT28 1TP

3

Foyle Vineyard Church (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2024

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 August 2024.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Foyle Vineyard Church present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 August 2024.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Mission, Objectives and Strategy

Mission Statement

Our vision is to bring Jesus and His Way to those around us, in the places we live work and play – restoring hope to our city and region by loving those on the fringes, mending the broken heart and empowering people to live with possibility and purpose.

We are committed to serving our city and region, demonstrating the love of God in tangible ways as a people of generosity and compassion.

Objectives

Strategy

Throughout this period, we’ve been able to work within our objectives by providing a range of activities, programmes, and support, including for example, the following:

Community events and programmes

4

Foyle Vineyard Church (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2024

Disicpling, mission & formation

Structure, Governance and Management

Structure

Foyle Vineyard Church is a company limited by guarantee. It is governed by its Memorandum and Articles of Association and the liability of each member is limited to an amount not exceeding £1. Foyle Vineyard Church is also a Registered Charity NIC107753 with the Charity Commission NI.

Financial Review

The results for the financial year are set out on page 9 and additional notes are provided showing income and expenditure in greater detail.

Financial Results

At the end of the financial year the charity has assets of £31,022 (2023 - £25,970) and liabilities of £1,314 (2023 - £982). The net assets of the charity have increased by £4,720.

Reserves Position and Policy

The company's policy is to achieve a level of free reserves which matches the needs of the company both at the current time and in the foreseeable future. Free reserves are those unrestricted reserves which are available for general use.

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Alan Roye Carson Benjamin David Ewan Shane Charles Birney Alan Corry Finn Desmond Craig Johnston

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Foyle Vineyard Church subscribes to and is compliant with the following:

Public Benefit

In setting our objectives and planning our activities for the year, the directors/ trustees have given careful consideration to the Charity Commission for Northern Ireland's statutory guidance on public benefit to ensure that the activities have helped achieve the charity purpose and provide a benefit to the beneficiaries.

5

Foyle Vineyard Church

(A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2024

Approved by the Board of Trustees on 10 March 2025 and signed on its behalf by:

________Benjamin David Ewan Director

6

Foyle Vineyard Church

(A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 August 2024

The trustees, who are also directors of Foyle Vineyard Church for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". 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 charity and of the net income or expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 10 March 2025 and signed on its behalf by:

________Benjamin David Ewan Director

7

Foyle Vineyard Church (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF FOYLE VINEYARD CHURCH

I have examined the financial statements of the charity for the financial year ended 31 August 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner's report

I have examined your charity financial statements 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 includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any material respect:

Independent examiner's statement

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

__________

John McCleary FCA MCCLEARY & COMPANY LTD

Chartered Accountants and Registered Auditors Garvey Studios 14 Longstone Street Lisburn Co.Antrim BT28 1TP

Date: 10 March 2025

8

Foyle Vineyard Church

(A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 August 2024

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Unrestricted|Total|Unrestricted|Restricted|Total| |Funds|Funds|Funds|Funds|Funds| |2024|2024|2023|2023|2023| |Notes|£|£|£|£|£| |Income| |Donations and legacies|3.1|59,722|59,722|59,736|14,144|73,880| |─────── ─────── ─────── ─────── ───────| |Expenditure| |Charitable activities|4.1|55,002|55,002|54,567|14,389|68,956| |─────── ─────── ─────── ─────── ───────| |Net income/(expenditure)|4,720|4,720|5,169|(245)|4,924| |Transfers between funds|-|-|(245)|245|-| |─────── ─────── ─────── ─────── ───────| |Net movement in funds for the|4,720|4,720|4,924|-|4,924| |financial year| |Reconciliation of funds:| |Total funds beginning of the year|11|24,988|24,988|20,064|-|20,064| |─────── ─────── ─────── ─────── ───────| |Total funds at the end of the year|29,708|29,708|24,988|-|24,988| |═══════ ═══════ ═══════ ═══════ ═══════|

----- End of picture text -----

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 11 to 14 form part of the financial statements

9

Foyle Vineyard Church

(A company limited by guarantee, not having a share capital) Company Number: NI645172 BALANCE SHEET

as at 31 August 2024

2024 2023
Notes £ £
Current Assets
Debtors 7 9,306 3,129
Cash at bank and in hand 21,716 22,841
─────── ───────
31,022 25,970
─────── ───────
Creditors: Amounts falling due within one year 8 (1,314) (982)
─────── ───────
Net Current Assets 29,708 24,988
─────── ───────
Total Assets less Current Liabilities 29,708 24,988
═══════ ═══════
Funds
General fund (unrestricted) 29,708 24,988
─────── ───────
Total funds 11 29,708 24,988
═══════ ═══════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.

Approved by the Board of Trustees and authorised for issue on 10 March 2025 and signed on its behalf by

________Benjamin David Ewan Director

The notes on pages 11 to 14 form part of the financial statements

10

Foyle Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

1. GENERAL INFORMATION

Foyle Vineyard Church is a company limited by guarantee incorporated in Northern Ireland. The registered office of the charity is 1st Floor 63-65 Rosemount Avenue, Derry, Londonderry, BT48 0HL, Northern Ireland which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 August 2024 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

Cash flow statement

The charity has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classified as a small charity.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

■ General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

■ Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

11

continued

Foyle Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Pensions

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Annual contributions payable to the charity's pension scheme are charged to the income and expenditure account in the period to which they relate

3. INCOME
3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2024 2023
Funds Funds
£ £ £ £
Offerings 45,912 - 45,912 44,693
Gift aid 11,228 - 11,228 10,759
Grants - - - 14,144
Occasional / Euro 1,614 - 1,614 2,667
Vineyard Hope 968 - 968 1,617
─────── ─────── ─────── ───────
59,722 - 59,722 73,880
═══════ ═══════ ═══════ ═══════
4. EXPENDITURE
4.1 CHARITABLE ACTIVITIES Direct Other Support 2024 2023
Costs Costs Costs
£ £ £ £ £
Expenditure on charitable activites 36,015 - 18,987 55,002 68,956
═══════ ═══════ ═══════ ═══════ ═══════
4.2 SUPPORT COSTS Charitable 2024 2023
Activities
£ £ £
Bank charges 120 120 120
Operational fees 4,694 4,694 4,140
Rent 14,173 14,173 12,542
─────── ─────── ───────
18,987 18,987 16,802
═══════ ═══════ ═══════
5. ANALYSIS OF SUPPORT COSTS
Basis of 2024 2023
Apportionment £ £
Bank charges Full 120 120
Operational fees Full 4,694 4,140
Rent Full 14,173 12,542
─────── ───────
18,987 16,802
═══════ ═══════

12

continued

Foyle Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

6. EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive trustees) during the financial year was as follows:

2024 2023
Number Number
Pastoral and Administration 3 2
═══════ ═══════
The staff costs comprise: 2024 2023
£ £
Wages and salaries 24,658 27,716
Pension costs 574 543
─────── ───────
25,232 28,259
═══════ ═══════
No employees received emoluments in excess of £60,000.
7. DEBTORS 2024 2023
£ £
Other debtors 7,107 -
Prepayments and accrued income 2,199 3,129
─────── ───────
9,306 3,129
═══════ ═══════
8. CREDITORS 2024 2023
Amounts falling due within one year £ £
Other creditors 114 82
Accruals and deferred income 1,200 900
─────── ───────
1,314 982
═══════ ═══════

9. PENSION COSTS - DEFINED CONTRIBUTION

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. Pension costs amounted to £574 (2023 - £543).

10. RESERVES

2024 2023
£ £
At the beginning of the year 24,988 20,064
Surplus for the financial year 4,720 4,924
─────── ───────
At the end of the year 29,708 24,988
═══════ ═══════

13

continued

Foyle Vineyard Church

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

11. FUNDS
11.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Total
Funds Funds
£ £
At 1 September 2022 20,064 20,064
Movement during the financial year 4,924 4,924
─────── ───────
At 31 August 2023 24,988 24,988
Movement during the financial year 4,720 4,720
─────── ───────
At 31 August 2024 29,708 29,708
═══════ ═══════
11.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance **Income ** Expenditure Transfers Balance
1 September between 31 August
2023 funds 2024
£ £ £ £ £
Unrestricted funds
Unrestricted General 24,988 59,722 55,002 - 29,708
─────── ─────── ─────── ─────── ───────
Total funds 24,988 59,722 55,002 - 29,708
═══════ ═══════ ═══════ ═══════ ═══════
11.3 ANALYSIS OF NET ASSETS BY FUND
Current Current Total
assets liabilities
£ £ £
Unrestricted general funds 31,022 (1,314) 29,708
─────── ─────── ───────
31,022 (1,314) 29,708
═══════ ═══════ ═══════

12. STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

13. TRUSTEES' REMUNERATION 2024 2023
£ £
Remuneration including pension contributions 18,294 18,148
═══════ ═══════

There were no expenses paid to Trustees during the year ended 31 August 2024 nor for the year ended 31 August 2023.

14. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

14

FOYLE VINEYARD CHURCH

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2024

15

Foyle Vineyard Church

(A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

Operating Statement

for the financial year ended 31 August 2024

2024 2023
£ £
Income
Donations 45,912 44,693
Gift aid 11,228 10,759
Unrestricted grants - 14,144
Occasional / Euros 1,614 2,667
Vineyard Hope 968 1,617
─────── ───────
59,722 73,880
─────── ───────
Expenses
Wages and salaries 24,658 27,716
Trustees' defined contribution pension costs 574 543
Outreach 875 1,245
Ministries 784 878
Giving & missions 3,240 2,721
Premises expenses 2,884 2,417
Rent payable 14,173 12,542
Sunday mornings 2,389 2,821
Outside speakers 100 -
Church planting 59 -
Kids & youth 142 229
Vineyard Hope 310 13,584
Bank charges 120 120
Other resources expended 4,694 4,140
─────── ───────
55,002 68,956
─────── ───────
Net surplus 4,720 4,924
═══════ ═══════

The supplementary information does not form part of the financial statements

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