**REGISTERED CHARITY NUMBER: SC049713** 

## **REPORT OF THE TRUSTEES AND** 

**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2024** 

## **FOR** 

## **KIRKCALDY VINEYARD CHURCH** 

ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS 



**KIRKCALDY VINEYARD CHURCH** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2024** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|9|
|**Detailed Statement of Financial Activities**||10||





**KIRKCALDY VINEYARD CHURCH** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH NOVEMBER 2024** 

The trustees are pleased to present their report and financial statements for the year ended 30 November 2024. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES Objectives and aims** 

The charity is a church established for charitable purposes only, and in particular the objectives are: 

To advance the Christian religion for public benefit in the United Kingdom and worldwide through: 

- •- The organisation and provision of Christian worship; 

- The provision of such facilities and services as are appropriate for the church, to enable it to fulfil its mission to the 

- members o the Church, visitors to the Church, the local community and the wider community. 

- •- The provision of facilities for Christian training and service; 

- •- The support and provision of Christian evangelism and outreach; 

- •- The provision of assistance to the wider Christian church and its ministries. 

Page 1 



KIRKCALDYVThTYARD CHLIiCH
REPORT OF THE TRI"STEES
FOR THE YEAR E￿￿ED 30TH liOVEMBER 2024
I axn deli8bied to this rLlkn as a reflection of uthat ￿3$ *￿ther year in the deNElr4)ment and ]ife of Ki￿CaldY
Vineyard Church (KVC). Wbi]st ￿'e Mere preseoted cballLYL8es across the year. bas faIthfi￿ to Below
KI￿CaldY Vineyard Church is con]mitted to the Bib]ical ull¢kro￿8 of the of God in words al￿ '
aclion. We h￿"e a i.1￿0￿ to see a COn]ll￿ty of beli￿ErS V4"oTSb￿ Jesus and futKtioll as a for the presence of G￿.
We aim to be a commullity ￿410 are filled-up ￿Trth the Hoty Spmt 8t￿ Io1)8 io see Jesus rise fro￿ the heart of
Kitkcaldy and West Fife.
KNC As blessed with dedicated lekn througknt the chuTch I￿1￿1￿18 our (￿ll)d￿l8 al￿ CU[ra￿ pastor.
We I￿"e a150 beell blesstd li itll tlie a(￿￿"ti¢￿) of a Dew. truslee.
We also would like to
loii)kndlJ ackEwwlcd8e a￿j th￿Ik. ￿ of Raylei8h vi￿ard C1Wr￿ la￿ bdluaLile le￿[thip and seTrice
diuui8 lus a5 a ITh￿¢et.
We cWYe￿Iy hai'e a Core of aA)roXI￿1efy 25 ￿1¢ wl)0 gakn re8ularty in Kithaldy and suttouthg are&s.
It has been encoura8ing io u'ekon* ll¢￿. pecole M'ith a desire io ￿'(￿lp a￿1 sai'e 108ether.
The fJna)¢thl posiiion of KVC in 202312024 has been sensitii'e due to an on8oin8 defi¢ii atsd delays in ￿¢0￿¢t￿n8
backdaied Gifi Aid rettu￿$. How•"u. fimdti￿ u'as re¢eii"ed in ¢aTty 20?5 anli uith 1￿c&s¢d has led to a
$tron8er position with $WYl￿ fiu]ds aiwlable io coi'er ai least 3 of t4￿.￿￿t.
The Churth ¢ontu)ues to its members in the (Ittreach wcrfk thry all wtiopate in. Sonx ts be Iu'8hh'shtedare'.
l. The Growbaby n)inislry. This Conti￿ to bless awyox 350 families per yeaT. uryth n)any ori$inatin8 from the nKJ$t
iijhr8i1￿lISed t￿1)￿1u￿1llts iti t1￿ area. Liijked to GroMI)aby at Fast Wejlyss 15 the 4Mulli Me" wliicli lJ8$
repjlarly Witt￿5$ed att￿MIee5. After a of in8ctiiity. the div￿11 Iw also seen tlie re¢ollu1￿Icai￿it of
KVC Kids Church on the first SwMlay ofthe iThinth.
2. On the last SuTKlay of each nxutlL KVC si4pxts the cOJDDU￿ty hm£1￿5 at Trloslin8 HCF Fife, and the w0￿111P
etin8 of ¥Rephidl￿• in kn'en.
3. Also weekty 81 LeN'a) is the ￿ell'S Chai GriMV' wkn"¢h is M'ell Furthernk)re. 2024 monthly Mell15
Breakf#sf commthced.
It has been an &xcititi8 year seein8 Gtyj ny)it ￿10$8 4ll areas of the cburth. He has syorted and Sustsitied us in 23124
and we ate ex¢iied to see how G(41 thmugh KVC. will continue io the pe(yle of Kithaldy and
areas 24125.
F￿￿￿CL￿L REv￿w
1li¢r¢ H'as a deficit for th¢ year of £3.993 (2023: £986)
PLANS FOR FLrytTRE PEBJODS
As M'e look fonvard itito t1￿ I￿Xt fuwKial year we Conti￿ to iuild finau¢ial ffsilieD¢e ￿T10PAn$ a reserved
fi￿￿. We also ¢￿tinUe to l(rf)k at areas tOTethKe ¢ost whilst siwx)rtin8 the minis
GoTrèrnln8 documèDt
The chanty is a Scottish Clwitable InC04wdti￿ Or8all￿ and is 8oNernedby its c(XLsliti]IioJL
Risk mADAgetThellt
The I￿￿tee9 bai"e assessed the D]ajor ii5ks to which the chan.ty is exw5e& are satlsfied systell￿ are itl plxe to
itigate awure to the ￿￿jor11sk5.
REFERENCE AI41) ADML%ISTRATIVE DETAUS
RegIsler￿ Cb*rlr)" llwllber
SC049713
Pa8e 2

**KIRKCALDY VINEYARD CHURCH** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH NOVEMBER 2024** 

## **Principal address** 

Flat A 9 Mill Street Kirkcaldy Fife KY1 1AB 

## **Trustees** 


## **Independent Examiner** 

ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees, who are also the directors of Kirkcaldy Vineyard Church for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair  view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. 

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

- Select suitable accounting policies and then apply them consistently; 

- Observe the methods and principles in the Charities SORP; 

- Make judgements and estimates that are reasonable and prudent; 

- State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping adequate accounting records that 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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. 

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Approved by order of the board of trustees on 13th August 2025 and signed on its behalf by: 

Page 3 



## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIRKCALDY VINEYARD CHURCH** 

## **Independent examiner's report to the trustees of Kirkcaldy Vineyard Church** 

I report on the financial statements of the charity for the year ended 30 November 2024, which are set out on pages 6 to 14. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees, who are also the directors of Kirkcaldy Vineyard Church for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 2006 Accounts Regulations. 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 seeks 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 I do not express an audit opinion on the view given by the financial statements. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention: 

(a) which gives me reasonable cause to believe that in any material respect the requirements: 

(i) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and 

(ii) to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations; 

have not been met or 

(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements 

ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS 

13th August 2025 

Page 4 



## **KIRKCALDY VINEYARD CHURCH** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH NOVEMBER 2024** 

|2024<br>Unrestricted<br>fund<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>15,554<br>**EXPENDITURE ON**<br>Raising funds<br>19,547<br>**NET INCOME/(EXPENDITURE)**<br>(3,993)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>4,095<br>**TOTAL FUNDS CARRIED FORWARD**<br>102|2023<br>Total<br>funds<br>£<br>21,436<br>22,422<br>(986)<br>5,081<br>4,095|
|---|---|



The notes form part of these financial statements 

Page 5 



**KIRKCALDY VINEYARD CHURCH** 

## **BALANCE SHEET 30TH NOVEMBER 2024** 

|||2024|2023|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|**CURRENT ASSETS**||||
|Cash at bank||492|4,485|
|**CREDITORS**||||
|Amounts falling due within one year|4|(390)|(390)|
|**NET CURRENT ASSETS**||102|4,095|
|**TOTAL ASSETS LESS CURRENT**||||
|**LIABILITIES**||102|4,095|
|**NET ASSETS**||102|4,095|
|**FUNDS**|5|||
|Unrestricted funds||102|4,095|
|**TOTAL FUNDS**||102|4,095|



The financial statements were approved by the Board of Trustees and authorised for issue on 13th August 2025 and were signed on its behalf by: 

The notes form part of these financial statements 

Page 6 



**KIRKCALDY VINEYARD CHURCH** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2024** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **Income** 

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

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **2. TRUSTEES' REMUNERATION AND BENEFITS** 

There were trustees' remuneration totalling £7,200 for the year ended 30th November 2024. 

## **Trustees' expenses** 

There were trustees' expenses paid totalling £3,896 for the year ended 30th November 2024. 

## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|21,436|
|**EXPENDITURE ON**||
|Raising funds|22,422|
|**NET INCOME/(EXPENDITURE)**|(986)|



continued... 

Page 7 



**KIRKCALDY VINEYARD CHURCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH NOVEMBER 2024** 

## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** 

|||||Unrestricted|
|---|---|---|---|---|
|||||fund|
|||||£|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|||5,081|
||**TOTAL FUNDS CARRIED FORWARD**|||4,095|
|**4.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**|**YEAR**|||
||||2024|2023|
||||£|£|
||Other creditors||390|390|
|**5.**|**MOVEMENT IN FUNDS**||||
||||Net||
|||At|movement|At|
|||1.12.23|in funds|30.11.24|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|4,095|(3,993)|102|
||**TOTAL FUNDS**|4,095|(3,993)|102|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|15,554|(19,547)|(3,993)|
||**TOTAL FUNDS**|15,554|(19,547)|(3,993)|
||**Comparatives for movement in funds**||||
||||Net||
|||At|movement|At|
|||1.12.22|in funds|30.11.23|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|5,081|(986)|4,095|
||**TOTAL FUNDS**|5,081|(986)|4,095|



continued... 

Page 8 



**KIRKCALDY VINEYARD CHURCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH NOVEMBER 2024** 

## **5. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|21,436|(22,422)|(986)|
|**TOTAL FUNDS**|21,436|(22,422)|(986)|



A current year 12 months and prior year 12 months combined position is as follows: 

|||Net||
|---|---|---|---|
||At|movement|At|
||1.12.22|in funds|30.11.24|
||£|£|£|
|**Unrestricted funds**||||
|General fund|5,081|(4,979)|102|
|**TOTAL FUNDS**|5,081|(4,979)|102|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|36,990|(41,969)|(4,979)|
|**TOTAL FUNDS**|36,990|(41,969)|(4,979)|



## **6. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 30th November 2024. 

Page 9 



## **KIRKCALDY VINEYARD CHURCH** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH NOVEMBER 2024** 

||2024|2023|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Incoming resources|15,554|21,436|
|**Total incoming resources**|15,554|21,436|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Rates and water|634|-|
|Professional fees|1,312|2,614|
|Events and public annoucements|2,108|3,062|
|Travel and conferences|3,728|3,010|
|Catering|1,274|958|
|Administration costs|164|171|
|Telephone|385|705|
|Computer expenses|-|193|
|Wages|7,200|5,346|
|Entertainment|262|242|
|Charitable donations|2,480|6,121|
||19,547|22,422|
|Total resources expended|19,547|22,422|
|**Net expenditure**|(3,993)|(986)|



This page does not form part of the statutory financial statements 

Page 10