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COMPANY REGISTRATION NUMBER: 04159068

Taunton Vineyard Church

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 August 2025

Taunton Vineyard Church

Company Limited by Guarantee

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 273,716 | 275,583

Current assets

Debtors | 7 | 2,164 |  | 1,990
Cash at bank and in hand | 182,855 |  | 115,136
| --------- |  | ---------
| 185,019 |  | 117,126

Creditors: amounts falling due within one year | 8 | 5,878 |  | 2,172
| --------- |  | ---------
Net current assets |  | 179,141 | 114,954
|  | --------- | ---------
Total assets less current liabilities |  | 452,857 | 390,537

Creditors: amounts falling due after more than one year | 9 |  | 85,836 | 94,464
|  | --------- | ---------
Net assets |  | 367,021 | 296,073
|  | --------- | ---------

Taunton Vineyard Church

Company Limited by Guarantee

Statement of Financial Position (continued)

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Profit and loss account |  | 367,021 | 296,073
|  | --------- | ---------
Members funds |  | 367,021 | 296,073
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 29 January 2026 , and are signed on behalf of the board by:

Mr N J Webb
Director

Company registration number: 04159068

Taunton Vineyard Church

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is 2 Chartfield House, Castle Street, Taunton, Somerset, TA1 4AS.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the income and expenditure account represents amounts received of charitable donations during the year.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| F&F and Equipment | - | 15% reducing balance

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities and are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
4. Company limited by guarantee
The company is Limited by guarantee and hence has no share capital.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
6. Tangible assets

| Land and buildings | F&F and Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 September 2024 | 268,744 | 38,683 | 307,427
Disposals | – | ( 14,728) | ( 14,728)
| --------- | -------- | ---------
At 31 August 2025 | 268,744 | 23,955 | 292,699
| --------- | -------- | ---------
Depreciation |  |  |
At 1 September 2024 | – | 31,844 | 31,844
Charge for the year | – | 877 | 877
Disposals | – | ( 13,738) | ( 13,738)
| --------- | -------- | ---------
At 31 August 2025 | – | 18,983 | 18,983
| --------- | -------- | ---------
Carrying amount |  |  |
At 31 August 2025 | 268,744 | 4,972 | 273,716
| --------- | -------- | ---------
At 31 August 2024 | 268,744 | 6,839 | 275,583
| --------- | -------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Other debtors | 2,164 | 1,990
| ------- | -------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 5,878 | 2,172
| ------- | -------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 85,836 | 94,464
| -------- | --------