Scottish charity number:
SC047480
## **Edinburgh Vineyard Church SCIO**
Annual Report and Financial Statements For the year ended 31 August 2025
## Edinbur h Vine ard Church SCIO g y
**Contents of the Financial Statements** for the year ended 31 August 2025
||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 2025
The Trustees present the annual report and accounts for Edinburgh Vineyard Church for the year ended 31 August 2025.
**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:
Ben Newman Senior Pastor and Leader David Hart Angela Ponce Sally Wallace
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 2025
## **Activities, achievements and performance**
Once again there has been positive development across the year, including leadership skills development, steady growth of numbers of people involved, small group leadership and participation, development of skills and participation in the music bands at Edinburgh Vineyard Church.
The year concluded with the Senior Leaders taking a sabbatical period from June to mid-August 2025. The nature of the sabbatical was a very positive opportunity for leadership development across the year and to allow the organisation to operate effectively whilst the senior leaders were on sabbatical. The overall experience was seen as a healthy development for long-term sustainability, increased leadership capability and capacity, and involvement and participation of those involved with Edinburgh Vineyard.
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. The Kings Table cafe for parents and their Under 5's has continued with high participation and engagement supporting those families. It has been difficult to get some of the activities established, such as dedicated Youth activities and Kids Matter for parents with low income and low support, but we plan to persevere in both areas and look to find the opportunities that support positive connection and involvement.
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, and being a good neighbour. 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. Building on this, we encouraged people to 'Step in' and use their gifts and talents. We have seen this develop in particular during the senior leadership sabbatical period.
We have seen the advancement of the Christian faith both 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. This results in more people living out their faith to love, serve and give life to the city of Edinburgh.
## **Plans for the future**
Moving into the new year of Edinburgh Vineyard from September 2025, we have been operating for 8 years, and now it is planned that we refine and simplify the vision to be 'A Place of Hope'. This will require a review of all activities and operations to refine what we do to become 'A Place of Hope'.
The overall plan is to continue to grow and increase the scale and impact of all of our activities. We will seek to increase the building capacity for adults, children and potentially youth on Sundays and we have set aside funds to support either the development of a building, move to another building or potentially purchase a facility in the future. We will seek new opportunities to help support, train and develop people and bring life to the people around the Inch Park area and city of Edinburgh.
## **Financial review**
## _**Principal sources of funding**_
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.
## _**Results for the year**_
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 £30,976 (2024: surplus of £14,151), comprising a surplus on general funds after transfers of £26,271 (2024: surplus of £14,151), a surplus on designated funds after transfers of £4,825 (2024: £nil) and a deficit on restricted funds after transfers of £120 (2024: surplus of £nil).
Page 2
Edinbur h Vine ard Church SCIO g y
## **Report of the Trustees** for the year ended 31 August 2025
## **Financial review (continued)**
## _**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 the ongoing work of the Charity to be maintained. The general fund at 31 August 2025 amounted to £80,889 (2024: £54,618) which meets this level.
Approved by the Trustees and signed on their behalf on 5 May 2026:
## Ben Newman
## **Ben Newman Chair**
Page 3
Edinbur h Vine ard Church SCIO g y
**Report of the Independent Examiner to the Trustees** for the year ended 31 August 2025
I report on the accounts of the Charity for the period ended 31 August 2025 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.
## Alison Franks
## **Alison Franks CA**
_Director_
Cornerstone Accounting Ltd 11 Erngath Road Chartered Accountants Bo’ness EH51 9DP
Date: 5 May 2026
Page 4
## Edinburgh Vineyard Church SCIO
## Receipts and Payments Account
For the year ended 31 August 2025
|**Receipts**
Individual donations
Event income
Grants
Bank interest
**Total receipts**
**Payments**
**_Staff costs:_**
Staff salaries
Employer pensions
Consulting fees
Leadership training and conferences
**_Ministry costs:_**
SP meetings, hosting and welcome
SP support
Youth and children's ministry
Small group costs
Pastoral care costs
Sunday refreshments and resources
Evangelism course expenses
Visiting speakers
**_Compassion costs:_**
Kings's Table
Compassion ministry
Donation to VCUK&I
**_Property and equipment costs:_**
Venue hire costs
Furniture
Worship and IT equipment
IT equipment
**_Administrative costs:_**
Insurance
Travel costs
Licences and subscriptions
Media and communication costs
Printing and stationery costs
IT and website costs
Accounting and payroll fees
Independent examination fee
Bank charges
Other expenses
**Total payments**
**Surplus/(deficit) for the year before transfers**
**Transfers**
**Surplus/(deficit) for the year after transfers**
**Total funds brought forward**
**Total funds carried forward**|**General Designated Restricted**
**2025**
**fund**
**fund**
**funds**
**Total**
**£**
**£**
**£**
**£**
**140,671**
**-**
**-**
**140,671**
**871**
**-**
**-**
**871**
**-**
**-**
**250**
**250**
**531**
**-**
**-**
**531**
**142,073**
**-**
**250**
**142,323**
**60,043**
**-**
**-**
**60,043**
**2,234**
**-**
**-**
**2,234**
**2,498**
**-**
**-**
**2,498**
**6,184**
**-**
**-**
**6,184**
**1,716**
**-**
**-**
**1,716**
**180**
**-**
**-**
**180**
**2,240**
**-**
**120**
**2,360**
**856**
**-**
**-**
**856**
**953**
**-**
**-**
**953**
**2,122**
**-**
**-**
**2,122**
**130**
**-**
**-**
**130**
**1,113**
**-**
**-**
**1,113**
**4,689**
**-**
**250**
**4,939**
**584**
**-**
**-**
**584**
**7,478**
**-**
**-**
**7,478**
**3,800**
**-**
**-**
**3,800**
**262**
**-**
**-**
**262**
**1,893**
**-**
**-**
**1,893**
**9**
**-**
**-**
**9**
**613**
**-**
**-**
**613**
**3,178**
**-**
**-**
**3,178**
**580**
**-**
**-**
**580**
**113**
**-**
**-**
**113**
**707**
**-**
**-**
**707**
**1,509**
**-**
**-**
**1,509**
**1,691**
**-**
**-**
**1,691**
**600**
**-**
**-**
**600**
**233**
**-**
**-**
**233**
**2,769**
**-**
**-**
**2,769**
**110,977**
**-**
**370**
**111,347**
**31,096**
**-**
**(120)**
**30,976**
**(4,825)**
**4,825**
**-**
**-**
**26,271**
**4,825**
**(120)**
**30,976**
**54,618**
**2,697**
**750**
**58,065**
**80,889**
**7,522**
**630**
**89,041**|General Designated Restricted
2024
fund
fund
funds
Total
£
£
£
£
109,202
**-**
250
109,452
4,632
**-**
-
4,632
-
**-**
-
-
213
**-**
-
213
114,047
-
250
114,297
53,211
-
-
53,211
1,586
-
-
1,586
2,480
-
-
2,480
4,196
-
-
4,196
1,472
-
-
1,472
420
-
-
420
1,548
-
-
1,548
1,371
-
-
1,371
586
-
-
586
2,079
-
-
2,079
-
-
-
-
993
-
-
993
4,027
-
250
4,277
1,486
-
-
1,486
3,547
-
-
3,547
8,861
-
-
8,861
226
-
-
226
1,590
-
-
1,590
-
-
-
-
602
-
-
602
1,393
-
-
1,393
374
-
-
374
2,786
-
-
2,786
469
-
-
469
2,034
-
-
2,034
1,478
-
-
1,478
600
-
-
600
-
-
-
-
481
-
-
481
99,896
-
250
100,146
14,151
-
-
14,151
-
-
-
-
14,151
-
-
14,151
40,467
2,697
750
43,914
54,618
2,697
750
58,065|
|---|---|---|
The notes on page 7 form part of these financial statements.
Page 5
## Edinburgh Vineyard Church SCIO
## Statement of Balances
As at 31 August 2025
|**Bank and cash**
Current account
Premium account
Soldo account
**Total assets**
**Represented by:**
General fund
Designated funds
Restricted funds
**Statement of liabilities**
Expenses due
PAYE/NI due
Pensions due
Independent examination
Supplier amounts due|**£**
**£**
**£**
**Opening**
**Surplus**
**Closing**
**balance**
**for year**
**balance**
**23,107**
**12,874**
**35,981**
**34,958**
**17,076**
**52,034**
**-**
**1,026**
**1,026**
**58,065**
**30,976**
**89,041**
**4**
**80,889**
**4**
**7,522**
**4**
**630**
**89,041**
**1,282**
**811**
**332**
fee
**720**
**-**
**3,145**
**2025**|£
£
£
Opening
Surplus
Closing
balance
for year
balance
27,619
(4,512)
23,107
16,295
18,663
34,958
-
-
-
43,914
14,151
58,065
54,618
2,697
750
58,065
2,256
621
110
600
666
4,253
2024|
|---|---|---|
The financial statements on pages 5 to 7 were approved by the Trustees on 5 May 2026 and signed on their behalf by the undernoted:
## Ben Newman
Ben Newman Chair
Page 6
## Edinburgh Vineyard Church SCIO
## Notes to the financial statements
For the year ended 31 August 2025
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared under the historical cost convention and in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## _**Basis of financial statements**_
The financial statements have been prepared on a receipts and payments basis. All voluntary income, income from tax recoveries on Gift Aid and bank interest is accounted for when received. Expenditure is recognised when paid.
## _**Receipts and payments account**_
For the purpose of the receipts and payments account as shown on page 5, funds are defined as follows:
**Unrestricted** funds comprise grants and other income received for the objects of the charity without further specified purpose and are available as general funds.
**Designated** funds are also unrestricted but represent funds which have ring-fenced by the Trustees for a specific purpose.
**Restricted** funds comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.
## **2. Transactions with Trustees and related parties**
No Trustee received any remuneration during the year in relation to their role as trustees (2024: nil). Ben Newman received £2,498 (2024: £2,480) in lieu of additional leave purchased from his employer for church business and £1,950 (2024: nil) in lieu of additional leave purchased for sabbatical.
Other than reimbursement of purchases made on behalf of the church, the following expenses were paid by the church to trustees:
- £180 was paid for supervision for Ben and Kate Newman (trustee and his wife) in their roles as church pastors; and - £2,243 were paid in travel costs for 1 trustee to attend pastor conferences in the US and the UK.
Kate Newman, who is employed by the Charity, is married to Ben Newman. Her remuneration in the year was made up of salary of £30,602 (2024: £28,023) and pension of £1,939 (2024: £1,743). She was also reimbursed for £1,455 (2024: £3,946) of leadership conference and travel costs.
## **3. Volunteer time**
The Charity relies heavily on the contribution of significant volunteer time for the delivery of its programme of activities. This has not been quantified for the purposes of these accounts.
## **4. Funds analysis**
|**_Unrestricted funds:_**
General fund
Church growth fund
Total unrestricted funds
**_Restricted funds:_**
King's Table fund
Kids Matter fund
Total restricted funds
Total charity funds|**Balance at**
**1 Sept 2024**
**£**
54,618
2,697
**57,315**
-
750
**750**
**58,065**|**Receipts**
**£**
142,073
-
**142,073**
250
-
**250**
**142,323**|**Payments**
**£**
(110,977)
-
**(110,977)**
(250)
(120)
**(370)**
**(111,347)**|**Transfers**
**£**
(4,825)
4,825
**-**
-
-
**-**
**-**|**Balance at**
**31 Aug 2025**
**£**
80,889
7,522
**88,411**
-
630
**630**
**89,041**|
|---|---|---|---|---|---|
## _**Explanation of funds**_
_The General Fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than The _Designated church growth fund_ represents funds ringfenced by the Trustees for a future church plant. The _King's Table fund_ represents funds received for the King's Table project.
The _Kids Matter fund_ represents a grant received for the provison of support to struggling parents.
Page 7