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← Antrim Coast Vineyard Church

2025-08-31-accounts

Company Registration Number: NI654056 Charity Number: NIC107849

Antrim Coast 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 2025

Antrim Coast Vineyard Church

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

Page
Reference and Administrative Information 3
Directors’ Annual Report 4-8
Statement of Directors' Responsibilities 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13-17
SupplementaryInformationrelatingtotheFinancialStatements 19

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Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Directors

Mark Robert Brown Paul Richard Daniels Jonathan Michael McCabe Mark Surgenor (appointed 8 January 2026)

Charity Number in Northern Ireland

NIC107849

Company Registration Number

NI654056

Registered Office

61 Clover Brook Larne Co Antrim BT40 2UP Northern Ireland

Independent Examiner

McCleary & Company Ltd Garvey Studios 14 Longstone Street Lisburn Co Antrim BT28 1TP Northern Ireland

TTF

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Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) DIRECTORS' ANNUAL REPORT for the financial year ended 31 August 2025

The directors present their Directors' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 August 2025.

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 Directors' Report contains the information required to be provided in the Directors’ Annual Report under the Statement of Recommended Practice (SORP) guidelines. The directors 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 directors of Antrim Coast Vineyard Church present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 August 2025.

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

Objectives and aims

The objectives of Antrim Coast Vineyard Church are to seek and advance the Kingdom of God in Larne Town, Antrim Coast, and the surrounding area by furthering the gospel of Jesus Christ, building up the faith of Christian believers, sharing in the training of Christian workers, promoting Christian education and bring relief to the poor, the needy and the sick.

During the year, the church has fulfilled these objectives as set out below.

Connected Charities

During this period, we supported the work of four charities listed below by way of Financial or Giving support. The following represent our commitment and support to Charities at a Local, National, and international level.

  1. Larne Food Bank (Trussell Trust) (Local)

Below is a brief outline of their mission: -

2. Stand by Me (International)

Below is a brief outline of their Vision: -

Through our children’s homes, schools, and care centres, we aim to meet the individual needs of children who are orphaned, abandoned, abused and victims of war or disease or are living in extreme poverty. We aim to make lasting ; improvements to children’s lives, caring for them as Jesus would, by restoring their dignity and giving them a sense of self-worth. We want every child entrusted to us to feel loved and to reach their full potential. 3. DEC (Disaster Emergency Committee) Middle East Humanitarian appeal Below is a brief outline of their vision:-

The DEC brings together 15 leading UK aid charities to raise funds quickly and efficiently at times of humanitarian crisis overseas. In these times of crisis, people in life-and-death situations need our help and our mission is to save, protect and rebuild lives by working with the communities affected. Pooling our resources to work as one, we are pivotal in co-ordinating the UK public's response to overseas disasters. In collaboration with our Rapid Response Network of national media and corporate partners, we raise the alarm to the UK public and set up easy ways to donate. And we have immediate impact, getting aid to people who need it, fast.

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Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) DIRECTORS’ ANNUAL REPORT for the financial year ended 31 August 2025 4. Vineyard Churches UK & Ireland (“VCUKI”) (National)

VCUKI exists to connect churches that hold common values and practices. It gives spiritual oversight to the senor pastors of Vineyard Churches and facilitates church planting such as Antrim Coast Vineyard. Vineyard use the name” Vineyard” by agreement.

Review of Achievements and Performance Performance against objectives.

The level of performance against objectives is, in the main, a reflection of the activity of the Church members of Antrim Coast Vineyard Church who volunteer their time, energy and money freely because of faith. The leadership and organisation of this activity is the primary responsibility of the senior pastors and a leadership team in support of the senior pastors.

Furthering the Gospel of Jesus Christ and Advancing the Kingdom of God.

Antrim Coast Vineyard Church aims to advance the Kingdom of God throughout the town of Larne, Antrim coast and surrounding areas, across the whole country and the island of Ireland. Our Church has actively worked in our local communities to be a blessing in practical and relational ways.

The Church welcomes those of all or no faiths and from every background and community who wish to visit during our Church gatherings.

Sunday gatherings we're held at the YMCA building 34 Pound St, Larne BT40 1SD.

To promote community engagement and bring the Gospel of Jesus Christ and Advance the Kingdom of God we have run the following numerous events in addition to regular Sunday gatherings.

1 September 2024 -31 August 2025

:

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Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) DIRECTORS' ANNUAL REPORT

for the financial year ended 31 August 2025

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||Easter|Sunday|Dawn|Service|at|Olderfleet|Sunday|20th|April| ||CAP|Money|Coaching|Workshop|running|Fridays|2nd|16th|and|23rd|May| ||Coast Women|Walk|&|Talk|group|-|1x|per week|for 6|weeks|from|Wednesday|7th|May| ||Coast|Men|small|group —|1x|per week|for|6|weeks|from|Thursday|8h|May| ||PRAY|Larne|community|day|of|prayer|Saturday|17th|May| |¢|Baby|Dedication|Family|Service|Sunday|25th|May| ||Coast Women|Gather &|Graze|Craft|Night|Friday|6th|June| ||Baptism|Service|at|Olderfleet|Sunday|8th|June| ||Fathers|of|All|Kinds|Celebration|Sunday|15th|June| ||Coast|Men|Noodle|Night|Wednesday|18th|June| |¢|Refresh|Hygiene|Store|open|3rd|7th|10th|21st|24th|28th|31st|July| |¢|Summer|in|Colossians|Study|Group|Thursday|3rd|and|10th|July| |¢|Summer|Sunday|in|Jubilee|Farm|Sunday|6th|July| ||Summer|Sunday|in|Whitehead|Sunday|13th|July| |¢|Summer|Sunday|in|the|Barn|at|Glenarm|Sunday|20th|July| ||Coast|Men|Wild|Walk|&|Fish|Supper Thursday|24th|July| ||Church|Family|Picnic|on|the|Beach|at|Ballygally|Sunday|27th|July| ||The|Summer Slowdown|Small|Group|1x|per week|for|5 weeks|from|Wednesday|30th|July| ||Church|Family|BBQ|on|the|Beach|at|Drains|Bay|Sunday|3rd|August| ||Refresh|Hygiene|Store|open|4th|14th|18th|28th|August| |¢|Summer|Sunday|in|the|Barn|at|Glenarm|Sunday|10th|August| ||Coast Women|Summer|Read|Friday|15th|August| |¢|Summer|Sunday|at|the|Farm|in|Larne|Sunday|17th|August| |¢|Church|Family|Picnic|in|the|Park|Sunday 24th|August| |*|Special ACV|Celebration|Gathering|Sunday|31st August|

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An overview of our community activities and special events can be found on

https://antrimcoastvineyard.org

https://www.facebook.com/antrimcoastvineyard https://www.instagram.com/antrimcoastvineyard

Building up the Faith of Christian Believers, Training, and education. Attendance at Church gatherings and life groups remained steady throughout this period.

Relieving the Poor, those in need and the sick.

Antrim Coast Vineyard Church actively seeks ways to bless and practically serve our community, especially the poor, those in need, young and old, including those who are outside our church community. Examples of this are as follows:-

Sparrow Centre (Antrim Coast Vineyard)

We have provided a hygiene store where the community can visit to avail of free personal care and hygiene items Since early October 2022.

Refresh our hygiene store in The Sparrow Centre is stocked with a wide selection of basic toiletries and laundry products. We believe everyone within our local community has the right to feel clean, safe and well, and with an emphasis on dignity, Refresh also provides other items (such as haircare, skincare, and makeup products). As the project became established, we also secured funding which has been vital in keeping the service open and operating. Refresh is stocked by local toiletry donations, from community, friends, and supporters — people who are passionate about working together to provide accessible spaces of dignity and hope.

Affording dignity means our service is on a non-referral basis, though referrals from community partners are welcome. Individuals & families are invited to pick up whatever items they need, free of charge. We work closely with Larne Foodbank, Home Start, Sure Start, Larne Community Fridge and other local organisations. Currently we open a minimum of 2 times per week. Between September 2024 and August 2025, we gave away 7,777 toiletry items which helped 1,774 individuals with poverty hygiene, including 658 children.

OBJECTIVES AND ACTIVITIES

Community Engagement and Support

Sparrow Centre (Antrim Coast Vineyard)

As above, the Church has identified a need for providing free essential hygiene items to the local community to help alleviate hygiene poverty and opened a premises to do so since October 2022.

Foodbank

In partnership, Antrim Coast Vineyard Church have supported the Larne Food Bank (Trussell Trust) by providing financial donations or/and essential foodstuffs and other necessary items.

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Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) DIRECTORS’ ANNUAL REPORT

for the financial year ended 31 August 2025

Baby Bank

A new Larne Baby Bank was set up by Home Start to help families who are pregnant or who have babies or toddlers. We have worked closely with this organisation and following consultation, we decided to no longer stock baby products in The Sparrow Centre and instead refer families to the Baby Bank as a collaborative partnership.

Larne Community Cluster Group

Antrim Coast Vineyard through The Sparrow Centre is a member of The Larne Community Cluster Group. This is MEA Council's Community Development initiative, which promotes collaboration across community groups to deliver benefits, not only for the participating groups, but also for the wider community. The overarching aim of Council’s strategic approach to community development is that The MEA Council area is recognised as a place where the community and partner organisations work together cohesively and effectively to improve the quality of life of residents.

Through The partnership collaboration of the group, the Sparrow Centre is part of a network of organisations that seek to improve the quality of life for the local Larne and Antrim Coast area.

Summary

It should be noted the above is not a complete list of activities. However, they demonstrate Antrim Coast Vineyard Church is continuing to fulfil its obligations and achieve its objectives.

Financial Review

The results for the financial year are set out on page 12 and additional notes are provided showing income and expenditure in greater detail.

Employment

The Charity has employed one Senior Pastor, Andrea Howard, on a part time basis since 1st January 2022. During the current reporting period, and due to the growing and urgent operational need within the Church, after a financial review by the Board of Directors, it was agreed to increase Andrea Howard's hours from 15 to 30 hours with effect from 1st September 2025.

The Church family having been appraised, also generously and kindly responded by pledging to increase Giving in support of the hourly increase.

Investment Policy

The constitution of Antrim Coast Vineyard Church authorises the Trustees to make and hold investments using its funds. Cash balances are currently held with the HSBC Bank.

Reserves Policy

The Trustees who served in this period have undertaken the work of the charity, identified the major risks to which the charity is exposed and are satisfied that all appropriate policies are in place to mitigate these risks. Antrim Coast Vineyard maintains reserves in order to cover fluctuations in income and expenditure, and to allow for any major unexpected expenditure, or to mitigate any decline in the overall financial environment.

Community Grant

During March 2024, the National Lottery Community fund kindly donated £20,000 to Antrim Coast Vineyard Church in support of the running costs of the Compassion refresh project at the Sparrow Centre, Unit 2, LEDCOM Industrial estate, Larne.

These funds are restricted to the said project and are valid for a period of 2 years, ending April 2026.

The Crowe Evangelical Trust

During March 2025, the trust kindly donated £1,100 in support of the Sparrow centre, refresh project running costs. These funds were restricted to the Compassion activities of the Sparrow centre.

Larne Area Community Cluster Participatory Funding Scheme

During April 2025, Mid East and Antrim council kindly donated a grant of £1,000 in support of the Sparrow centre, refresh project running costs.

These funds were restricted to the Compassion activities of the Sparrow centre.

CARRYING ON OUR WORK

The Senior Pastors, volunteer team of Antrim Coast Vineyard Church will continue to build on the work that is already happening in the church in order to follow God, to form an authentic community of believers and fulfil the Kingdom ministries left to us. We desire to intentionally see lives transformed by Jesus starting with our own. We will continue to grow our outreach projects, working with the poor in Larne, Antrim coast and surrounding areas, both practically and relationally and we will continue to serve our community as a whole.

We will continue to support our connected charities locally, nationally, and internationally by way of ongoing financial and giving support.

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for the financial year ended 31 August 2025

Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) DIRECTORS' ANNUAL REPORT

We will continue to operate as a “Come as You Are” church and always seek to make room for another.

Financial Results

At the end of the financial year the charity has assets of £84,425 (2024 - £75,483) and liabilities of £0.00 (2024 - £0.00). The net assets of the charity have increased by £8,942.

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.

Antrim Coast Vineyard Church is a registered charity, charity number NI654056 duly constituted by means of its Memorandum and Articles of Association and operating as a church.

The Church is also registered with the Charity Commission for Northern Ireland, Charity number 107849.

Organisational Structure

Antrim Coast Vineyard Church is a company limited by guarantee (company number NI654056) in which the company directors also form the board of Trustees. The liability of each Trustee in the event of a winding up is limited to £1. The Church is associated to Vineyard Churches UK. The association provides pastoral care for the Senior Pastors and family and an external reference concerning church affairs and doctrine.

The day to day running of the church is by the Senior Pastors, Andrew Howard, and Andrea Howard, alongside a leadership team.

Induction and training of new trustees

New Trustees are appointed when appropriate. Suitable candidates are considered on basis of their skills, experience, and sympathy with the aims of the church. New Trustees have the opportunity of reviewing appropriate documents, including the accounts, as part of the induction process.

Directors

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

Mark Robert Brown Paul Richard Daniels Jonathan Michael McCabe Mark Surgenor (appointed 8 January 2026)

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Antrim Coast Vineyard Church subscribes to and is compliant with the following: a The Companies Act 2006 a The Charities SORP (FRS 102)

Risk Management

The systems of internal control are designated to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

« An annual budget approved by the Trustees.

Approved by the Board of Directors on 11 March 2026 and signed on its behalf by:

Mark Robert Brown Trustee

onathan Michael McCabe Trustee

8

Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) STATEMENT OF DIRECTORS' RESPONSIBILITIES

for the financial year ended 31 August 2025

The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors 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 directors 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 directors are required to: m select suitable accounting policies and apply them consistently;

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

The directors 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 Directors on 11 March 2026 and signed on its behalf by:

te Mark Robert Brown Trustee

Me Jonathan Michael McCabe Trustee

9

Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF ANTRIM COAST VINEYARD CHURCH

We have examined the financial statements of the charity for the financial year ended 31 August 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

Respective responsibilities of directors 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 directors 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.

m_ state whether particular matters have come to our attention.

Basis of independent examiner's report

DerHe,

We have examined your charity financial statements as required under section 65 of the Charities Act and our 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 directors 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 our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:

Independent examiner's statement

We 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 Garvey Studios 14 Longstone Street Lisburn Co Antrim BT28 1TP Northern Ireland

Date: 11 March 2026

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Antrim Coast 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 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income
Donations and legacies 3.1 54,067 4,255 58,322 45,732 22,207 67,939
Investments 3.2 119 - 119 - - -
Total income 54,186 4,255 58,441 45,732 22,207 67,939
Expenditure
Charitable activities 4.1 37,404 12,095 49,499 44,172 7,752 51,924
Net income/(expenditure) 16,782 (7,840) 8,942 1,560 14,455 16,015
Transfers between funds - - - - - -
Net movement in funds for 16,782 (7,840) 8,942 1,560 14,455 16,015
the financial year
Reconciliation offunds:
Total funds beginning ofthe 10 61,029 14,454 75,483 59,468 - 59,468
year
Total funds at the end of 77,811 6,614 84,425 61,028 14,455 75,483
theyear

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 13 to 17 form part ofthe financial statements

11

Antrim Coast Vineyard Church

(A company limited by guarantee, not having a share capital) Company Number: NI654056 BALANCE SHEET

as at 31 August 2025

2025 2024
Notes £ £
Current Assets
Cash at bank and in hand 84,425 75,483
Net CurrentAssets 84,425 75,483
Total Assets less Current Liabilities 84,425 75,483
Funds
Restricted funds 6,614 14,455
General fund (unrestricted) 77,811 61,028
Totalfunds 10 84,425 75,483

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 2025 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 directors 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 directors 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 Directors and authorised for issue on 11 March 2026 and signed on its behalf by

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Mark Robert Brown
Trustee
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z YO
“Jonathan Michael McCabe
Trustee
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The notes on pages 13 to 17 form part of the financial statements

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Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025

  1. GENERAL INFORMATION

Antrim Coast Vineyard Church is a company limited by guarantee incorporated in Northern Ireland. The registered office of the charity is 61 Clover Brook, Larne, Co Antrim, BT40 2UP, 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.

  1. 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 of the charitable company, which is a public benefit entity under FRS 102, 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 2025 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 funds.

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

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.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

m Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a

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Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025

grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.

uTime based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

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 whena 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.

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

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

3. INCOME
3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Donations 43,641 2,155 45,796 34,567
Gift aid 9,304 - 9,304 7,248
Grant income - 2,100 2,100 20,000
Other income 704 - 704 963
Occasional giving 418 - 418 5,161
54,067 4,255 58,322 67,939
3.2 INVESTMENTS Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Investments 119 - 119 -
4. EXPENDITURE
4.1 CHARITABLE ACTIVITIES Direct
Costs		 Other
Costs		 Support
Costs		 2025 2024
£ £ £ £ £
Expenditureoncharitableactivities 24,738 - 24,761 49,499 51,924

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

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |for|the|financial|year ended|31|August|2025| |4.2|SUPPORT COSTS|Charitable|2025|2024| |Activities| |£|£|£| |Professional|fees|3,292|3,292|1,504| |Printing|and|Production|149|149|353| |Accountancy|fees|1,374|1,374|1,320| |Insurance|727|727|552| |Travel|costs|453|453|-| |Trustees'|salaries|-|-|9,318| |Wages|17,898|17,898|-| |Office|expenses|868|868|635| |24,761|24,761|13,682| |5.|ANALYSIS|OF|SUPPORT|COSTS| |Basis|of|2025|2024| |Apportionment|£|£| |Professional|fees|100%|3,292|1,504| |Printing|and|Production|100%|149|353| |Accountancy|fees|100%|1,374|1,320| |Insurance|100%|727|552| |Travel|costs|100%|453|-| |Trustees'|salaries|100%|-|9,318| |Wages|100%|17,898|-| |Office|expenses|100%|868|635| |24,761|13,682| |6.|NET|INCOME|2025|2024| |£|£| |Net|Income|is|stated|after charging/(crediting):| |Independent|Examiner's|remuneration:| |-|independent|examination|services|1,374|1,320| |7.|INVESTMENT AND|OTHER|INCOME|2025|2024| |£|£| |Bank|interest|119|-| |8.|EMPLOYEES|AND|REMUNERATION| |Number|of employees| |The|average|number|of|persons|employed|(including|executive|directors)|during|the|financial|year|was|as| |follows:| |2025|2024| |Number|Number| |Administration|1|1| |The|staff costs|comprise:|2025|2024| |£|£| |Wages|and|salaries|17,898|11,862| |No|employees|received|emoluments|in|excess|of £60,000.|

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

for the financial year ended 31 August 2025

  1. RESERVES

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |At|the|beginning|of the|year|75,483|59,468| |Surplus|for the|financial|year|8,942|16,015| |At|the|end|of the|year|84,425|75,483| |10.|FUNDS| |10.1|RECONCILIATION|OF|MOVEMENT|IN|FUNDS|Unrestricted|Restricted|Total| |Funds|Funds|Funds| |£|£|£| |At|1|September|2023|59,468|-|59,468| |Movement|during|the|financial|year|1,560|14,455|16,015| |At|31|August 2024|61,029|14,454|75,483| |Movement|during|the|financial|year|16,782|(7,840)|8,942| |At|31|August 2025|77,811|6,614|84,425| |10.2|ANALYSIS|OF|MOVEMENTS|ON|FUNDS| |Balance|Income|Expenditure|Transfers|Balance| |1|September|between|31|August| |2024|funds|2025| |£|£|£|£|£| |Restricted|funds| |Sparrow|(Refresh)|14,454|4,255|12,095|-|6,614| |Unrestricted|funds| |Unrestricted|General|61,029|54,186|37,404|-|77,811| |Total|funds|75,483|58,441|49,499|-|84,425| |10.3|ANALYSIS|OF|NET|ASSETS|BY|FUND| |Current|Total| |assets| |£|£| |Restricted|funds|6,614|6,614| |Unrestricted|general|funds|77,811|77,811| |84,425|84,425|

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10.3 ANALYSIS OF NET ASSETS BY FUND

  1. 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.

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continued

Antrim Coast Vineyard Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025

12. DIRECTORS’ REMUNERATION 2025 2024
£ £
Fees - 566
Remuneration - 9,318
- 9,884

Trustees' remuneration relates to payment in relation to work carried out as an employee rather than payment for services as a Trustee. There were no Trustees’ remuneration or expense paid for the year ended 31 August 2025.

13. POST-BALANCE SHEET EVENTS

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

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ANTRIM COAST 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 2025

COCOED —— i

Antrim Coast 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 2025

2025 2024
£ £
Income 58,322 67,939
Expenses
Salaries 17,898 1,978
Trustees' salaries - 9,318
Trustees' expenses - 566
Ministry 1,628 1,093
Children's ministry 352 744
Worship
Speakers
Outreach		 2,377
105
755		 3,530
92
-
Fellowship 828 889
Outgifting
Compassion		 2,450
1,768		 3,455
7,970
Sparrow Centre expenses 10,327 -
Church Running 4,148 17,925
Insurance 727 552
Office Expenses 868 635
Printing and production 149 353
Travel costs 453 -
Professional fees 3,292 1,504
Independent Examiner's remuneration 1,374 1,320
49,499 51,924
Miscellaneous income
’ Bank interest 119 -
Netsurplus 8,942 16,015

The supplementary information does not form part of the financial statements

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