Scottish charity number:
SC047480
## **Edinburgh Vineyard Church SCIO**
Annual Report and Financial Statements For the year ended 31 August 2024
## Edinbur h Vine ard Church SCIO g y
**Contents of the Financial Statements** for the year ended 31 August 2024
||Page|
|---|---|
|Report of the Trustees|1 - 3|
|Report of the Independent Examiner|4|
|Receipts and Payments Account|5|
|Statement of Balances|6|
|Notes to the Financial Statements|7|
Edinbur h Vine ard Church SCIO g y
## **Report of the Trustees** for the year ended 31 August 2024
The Trustees present the annual report and accounts for Edinburgh Vineyard Church for the year ended 31 August 2024.
**Reference and administrative information** Charity name: Edinburgh Vineyard Church SCIO Charity registration number: SC047480 Principal address: 105 Morningside Drive Edinburgh EH10 5NN Website: edinburghvineyard.org Bankers: Barclays Bank Business Direct Support Central Octagon House Northwich CW9 7RB
## **Constitution, governance and management**
The Charity is a Scottish Charitable Incorporated Organisation (SCIO) established on 2 June 2017 and registered under charity number SC047480. It is governed by its constitution which states the purposes as:
- To advance the Christian faith in accordance with our Statement of Beliefs in Edinburgh and in such other parts of the United Kingdom or the world as the charity trustees may from time to time think fit and other such purposes which are exclusively charitable according to the law of Scotland and are connected with the charitable work of the charity;
- The relief of the poor, the needy, the sick and the elderly and to relieve the distress caused thereby in Edinburgh and in such other parts of the United Kingdom or the world as the charity trustees may from time to time think fit;
- The furtherance of religious or secular public education including but not without limitation the provision of life skills to those in need in Edinburgh and such other parts of the United Kingdom or the world as the charity trustees may from time-to-time think fit.
The responsibility for the strategic and operational management of the Charity rests with the Trustees.
The Trustees who served during the year were as follows:
The constitution requires a minimum of 3 Trustees and a maximum of 5. At each AGM, one third of the Trustees must retire from office but are eligible for re-election.
New Trustees are invited to join the Board by the serving Board at any time and are inducted into the workings of the Charity by existing Board members.
The Charity is affiliated to Vineyard Churches UK & Ireland, a charitable company limited by guarantee and registered in England and Wales (Company no: 4839046; Charity no: 1099748). This enables the Church to use the Vineyard trademark.
Page 1
Edinbur h Vine ard Church SCIO g y
## **Report of the Trustees** for the year ended 31 August 2024
## **Activities, achievements and performance**
Once again there have been significant positive developments and growth of numbers of people involved with Edinburgh Vineyard Church.
In October 2022, we held a vision Sunday under the banner of ‘Impacting generations’. This is a long-term vision to have a generational positive impact on people’s lives in the community and the areas where we operate. As of August 2024, we have a well-established children's ministry for young children and their families. Back then too, the people of Edinburgh Vineyard gave generously on that day with one-off gifts and commitments to donations for the following two years. As we near the end of that two-year period, we are very pleased that growth in income across that time means that the work of 'impacting generations' is sustainable, will continue and now forms a core part of our operations.
We continue to work within the space and capacity we have for our Sunday activities to provide dedicated support, facilities and events for young children and their families, and we are actively looking on how the facilities we use and those nearby can be used for the growth in numbers we are experiencing, and our desire to engage more with young people and youth.
Throughout the year, particularly as many new people have joined, we have supported people through small groups, training has been given in leadership, music, logistics, audio and visual equipment, working with homeless and marginalized people, being a good neighbour, budgeting and money. Across the year, we have also invested in training, teaching and support for relational health and equipping in biblical spiritual gifts and this has had a significant positive impact upon many people who are part of Edinburgh Vineyard and across the communities we are involved in.
The people of Edinburgh Vineyard have been involved in neighbourhood activities to serve those around them, through our Sunday morning King’s Table cafe for parents and their under 5’s. We continue to partner with Christians Against Poverty (CAP) to offer money management and budgeting training to groups in need and invested in Kids Matter training to support parents and their children where the parents have little support around them. For CAP and Kids Matter, the challenge is the connections to the people who need this support the most.
We have seen the advancement of the Christian faith for those with a background in faith and those who have never encountered Jesus before. We have seen and continue to see positive life changes as people encounter Jesus and follow him. As people encounter Jesus, this results in more people living out their faith to love, serve and give life to the city of Edinburgh.
## **Plans for the future**
The overall plan is to continue to grow and increase the scale and impact of all of our activities, and seek new opportunities to help support, train and develop people and bring life to the people and city of Edinburgh.
We will seek to increase the building capacity for all adults, children and potentially youth on Sundays.
We plan to invest in young people in the local area by looking to establish a youth group.
Now we feel more established in the Inch Park area, it is a year where we will focus on that particular area as well as supporting everyone in the areas they live and work.
Page 2
Edinburgh Vineyard Church SCIO
Report of the Trustees for the year ended 31 August 2024
Flnanclal revlow
Principal sources olfvnding
The Charity is primarily funded by donations from the church community. We occasionally receive grants as
a result of specific applications. We are extremely grateful and thankful to all those who funded us this year.
Re5ultsfor the yeqr
The Accounts for the year are set out on pages 5 to 7. The Receipts and Payments Account on page 5 shows
a surplus of £14,15112023." surplus of £19,786), tomprising a surplus on genèral funds of £14,15112023:
surplus of £19.0361, a surplus on designated funds of £nil12023.. £nill and a surplus on restricted funds of £nil
12023.. surplu5 of £7501.
Reserves
It is the policy of the Charity to maintain unrestricted funds of approximately three months of operating
costs. This allows sufficient funds to enable thè ongoing work of the Charity to be maintained. Pèr the
Statement of Balances on page 6. the general fund at 31 August 2024 amounted to £54,61812023.. £40,467)
which meets this level.
Approved by the Trustees and signed on their behalf on 14 May 2025..
Page 3
Edinbur h Vine ard Church SCIO g y
**Report of the Independent Examiner to the Trustees** for the year ended 31 August 2024
I report on the accounts of the Charity for the period ended 31 August 2024 which are set out on pages 5 to 7.
## **Respective responsibilities of trustees and examiner**
The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity’s Trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner’s statement**
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Cornerstone Accounting Ltd Chartered Accountants
11 Erngath Road Bo’ness EH51 9DP
Date: 14 May 2025
Page 4
## Edinburgh Vineyard Church SCIO
## Receipts and Payments Account
For the year ended 31 August 2024
|**GeneralDesignatedRestricted**
**2024**
**fund**
**fund**
**funds**
**Total**
**Receipts**
**£**
**£**
**£**
**£**
Individual donations
**109,202**
**-**
**250**
**109,452**
Event income
**4,632**
**-**
**-**
**4,632**
Grants
**-**
**-**
**-**
**-**
Bank interest
**213**
**-**
**-**
**213**
**Total receipts**
**114,047**
**-**
**250**
**114,297**
**Payments**
**_Staff costs:_**
Staff salaries
**53,211**
**-**
**-**
**53,211**
Employer pensions
**1,586**
**-**
**-**
**1,586**
Consulting fees
**2,480**
**-**
**-**
**2,480**
Leadership training and conferences
**4,196**
**-**
**-**
**4,196**
**_Ministry costs:_**
SP meetings, hosting and welcome
**1,472**
**-**
**-**
**1,472**
SP support
**420**
**-**
**-**
**420**
Youth and children's ministry
**1,548**
**-**
**-**
**1,548**
Small group costs
**1,371**
**-**
**-**
**1,371**
Pastoral care costs
**586**
**-**
**-**
**586**
Sunday refreshments and resources
**2,079**
**-**
**-**
**2,079**
Evangelism course expenses
**-**
**-**
**-**
**-**
Visiting speakers
**993**
**-**
**-**
**993**
**_Compassion costs:_**
Kings's Table
**4,027**
**-**
**250**
**4,277**
Care van
**-**
**-**
**-**
**-**
Compassion ministry
**1,486**
**-**
**-**
**1,486**
Donation to VCUK&I
**3,547**
**-**
**-**
**3,547**
**_Property and equipment costs:_**
Venue hire costs
**8,861**
**-**
**-**
**8,861**
Furniture
**226**
**-**
**-**
**226**
Worship and IT equipment
**1,590**
**-**
**-**
**1,590**
**_Administrative costs:_**
Insurance
**602**
**-**
**-**
**602**
Travel costs
**1,393**
**-**
**-**
**1,393**
Professional fees and licenses
**374**
**-**
**-**
**374**
Media and communication costs
**2,786**
**-**
**-**
**2,786**
Printing and stationery costs
**469**
**-**
**-**
**469**
IT and website costs
**2,034**
**-**
**-**
**2,034**
Payroll fees
**1,478**
**-**
**-**
**1,478**
Independent examination fee
**600**
**-**
**-**
**600**
Other expenses
**481**
**-**
**-**
**481**
**Total payments**
**99,896**
**-**
**250**
**100,146**
**Surplus for the year before transfers**
**14,151**
**-**
**-**
**14,151**
**Transfers**
**-**
**-**
**-**
**-**
**Surplus for the year after transfers**
**14,151**
**-**
**-**
**14,151**
**Total funds brought forward**
**40,467**
**2,697**
**750**
**43,914**
**Total funds carried forward**
**54,618**
**2,697**
**750**
**58,065**|GeneralDesignatedRestricted
2023
fund
fund
funds
Total
£
£
£
£
87,804
**-**
-
87,804
-
**-**
-
-
-
**-**
3,250
3,250
65
**-**
-
65
87,869
-
3,250
91,119
36,043
-
-
36,043
1,265
-
-
1,265
1,240
-
-
1,240
6,769
-
-
6,769
755
-
-
755
300
-
-
300
683
-
-
683
619
-
-
619
893
-
-
893
-
-
-
-
3
-
-
3
737
-
-
737
2,037
-
2,500
4,537
374
-
-
374
234
-
-
234
3,873
-
-
3,873
3,039
-
-
3,039
192
-
-
192
825
-
-
825
525
-
-
525
1,835
-
-
1,835
819
-
-
819
1,377
-
-
1,377
275
-
-
275
2,130
-
-
2,130
490
-
-
490
600
-
-
600
901
-
-
901
68,833
-
2,500
71,333
19,036
-
750
19,786
-
-
-
-
19,036
-
750
19,786
21,431
2,697
-
24,128
40,467
2,697
750
43,914|
|---|---|
The notes on page 7 form part of these financial statements.
Page 5
Edinburgh Vineyard Church SCIO
Statement of Balances
As at 31 August 2024
2024
2023
Opening
balance
Surplu5
for year
Closing
balance
Opening
balance
Surplus
for year
Closing
balance
Bank and cash
Current account
Premium account
27.619
16,295
14.512)
18,663
23.107
34,958
11,399
12,729
16.220
3.566
27,619
16,295
Total assets
43.914
14.151
58.065
24,128
19.786
43,914
Reprosented by:
General fund
Designated funds
Restricted funds
54,618
2.697
750
40,467
2,697
750
58.065
43,914
Statement of liabilitie5
Expenses due
PAYE/NI due
Pansions due
Independent examination fee
Supplier amounts due
2.437
2,256
621
257
iio
600
666
4,143
4,253
The financial statements on pages 5 to 7 were approved by the Trustees on 14 May 2025 and signed on their
behalf by the undernoted..
Page 6
Edinburgh Vineyard Church SCIO
Notes to the financial statements
For1he year ended 31 August 2024
l. Accounting policies
A¢¢ountlfft>g tonventton
The financial statements have been prepared under the historical cost convention and in accordance with the Charities and
TIu5tee Investment (Scotlandl Act 21M15 and the Chaiities Accounts Iscotlandl Regulations 2(X)6 las amended).
Bosis offinolpcialstotements
The financial Statements have been prepared on a ieceipts and paymenls ba515. All voluntary incotne. income fiorn tax
recoveries on Gift Aid and bank interest is accounted for when received. Expenditure is recognised when paid.
Receipts undpuyments ocrount
For1he purpose of the receipts and payments account as shown on page 5, funds are defined as follows..
Unrestricted fund5 COrnPf15e grant5 and othei income received for the objerts of the chaiity without further specified purpose
and are available as general funds.
Deslgnated funds are also unrestrictèd but represent funds which have ring-fenced by the Trustees for a spetif1c purpose.
Re$trided funds comprise iniome which has been received for the objects of the charity and specified for a restritted purpose
within these objects by the donor.
2. Tran5aCtiOn5 Wlth Trustees and related parties
No Trustee received any remuneration during the year in relation to their role as tnJstees12023'. nill.
£2,480 in lieu of additional leave purchased from his employerlor church business.
The majority of charity operating expenses are paid by indwiduals then reimbursed by the Charity. This includes operating
expense5 paid by Trustee5 which totalled £13.403 reitnbursed to 4 trustees in the yeai12023.. £8,964 reitnbursed to 2 Irustees.
These were for conference costs, Ir3vel costs, purchasing of worship equipment. webhosting and licensing cosis and various
Sunday resources costs. This fi8ure also included 2 donation to Open Doors of £950.
who is employed by the Charity,
Her remuneration in the year was made up of
salary of 128,02312023.. £22,050) and pension of 11,74312023.. LI,2651. She was also reimbursed for £3,94612023.. £4,104) of
expen5e5, including leadeiship conference c05t5. travel and re50urce5 Costs.
received
3. Volunteer time
The Chartiy relies heavily on the corbtribution of si8nrficant volunteer time for the delivery of it5 programtne of acttvities. This
has not been quantified for the purposes of these accounis.
4. Funds analysis
Bal4nce at
I Sept 2023
Bu14nce 4t
Transfers 31 Aug 2014
Recelpts
Payments
Unrestrlctedfvnds."
General fund
Church growth fund
40,467
2.697
114,047
199,8961
54,618
2,697
Total uTrrestricted funds
43.164
114.047
I9996}
57.315
Resthrtedfvnds."
King's Table fund
Kid5 Matter fuThd
250
12501
750
750
Total restricted funds
750
250
12501
750
Total charity funds
43.914
114.297
1100.1461
58.065
Explan#tlon offvnds
The Gengrol Fund represents all income and expenditure relating to the primary focus activities of the charity, other than
The Designoted church growrhlund represents funds ringfenced by the Trustees for a future church plant.
The King s Tablelund represents funds received for the King's Table projecr.
The Kids Matrerfvnd represents a grant received for the provison of support to sirugglin8 parents.
Page 7