IRIS Accounts Production v26.1.10.60 Other Company accounts True false Pounds 1.4.25 31.3.26 31.3.26 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08428264 2025-03-31 08428264 2026-03-31 08428264 2025-04-01 2026-03-31 08428264 2024-03-31 08428264 2024-04-01 2025-03-31 08428264 2025-03-31 08428264 ns0:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 08428264 ns15:PoundSterling 2025-04-01 2026-03-31 08428264 ns11:FRS102 2025-04-01 2026-03-31 08428264 ns0:IndependentExaminationCharity 2025-04-01 2026-03-31 08428264 ns11:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08428264 ns11:FullAccounts 2025-04-01 2026-03-31 08428264 ns0:CharitiesSORP 2025-04-01 2026-03-31 08428264 ns16:EnglandWales 2025-04-01 2026-03-31 08428264 ns11:RegisteredOffice 2025-04-01 2026-03-31 08428264 ns0:Trustee1 2025-04-01 2026-03-31 08428264 ns0:Trustee2 2025-04-01 2026-03-31 08428264 ns0:Trustee3 2025-04-01 2026-03-31 08428264 ns0:Trustee4 2025-04-01 2026-03-31 08428264 ns0:Trustee5 2025-04-01 2026-03-31 08428264 ns0:Activity8 2025-04-01 2026-03-31 08428264 ns0:Activity8 2024-04-01 2025-03-31 08428264 ns10:WithinOneYear 2026-03-31 08428264 ns10:WithinOneYear 2025-03-31 08428264 ns0:TotalUnrestrictedFunds 2026-03-31 08428264 ns10:ComputerEquipment 2025-04-01 2026-03-31 08428264 2 2025-04-01 2026-03-31 08428264 1 2025-04-01 2026-03-31 08428264 1 2024-04-01 2025-03-31 08428264 ns10:OwnedAssets 2025-04-01 2026-03-31 08428264 ns10:OwnedAssets 2024-04-01 2025-03-31 08428264 ns10:ComputerEquipment 2025-03-31 08428264 ns10:ComputerEquipment 2026-03-31 08428264 ns10:ComputerEquipment 2025-03-31

REGISTERED COMPANY NUMBER: 08428264 (England and Wales)

REGISTERED CHARITY NUMBER: 1151817

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

POIKILOS

POIKILOS

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

| Page |

Report of the Trustees | 1 |  | to |  | 3

Independent Examiner's Report | 4 |

Statement of Financial Activities | 5 |

Balance Sheet | 6 |  | to |  | 7

Notes to the Financial Statements | 8 |  | to |  | 14

POIKILOS (REGISTERED NUMBER: 08428264)

REPORT OF THE TRUSTEES

for the year ended 31 March 2026

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of 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's objects are for the public benefit and are restricted to the following:

a) To advance the Christian faith in accordance with the statement of beliefs in the schedule to the articles including but not by way of limitation through the planting of other Vineyard Churches in such ways and in such parts of Bishop's Stortford, the United Kingdom or the world as the Trustees from time to time may think fit;

b) To further Christian education in such parts of Bishop's Stortford, the United Kingdom and the world as the Trustees may from time to time think fit;

c) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling, training in life skills and support in such parts of Bishop's Stortford, the United Kingdom or the world as the Trustees from time to time may think fit;

d) To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

Public benefit

In planning the activities the Directors have had regard to the guidance on public benefit issued by the Charity Commission.

Vision & Mission Statements

Our Vision is to be a community that lives out the message of Jesus and the Bible in such a way that all may grow to experience the love of God. Our Mission is to make Jesus known to those we encounter and equip them to follow Him.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year the Senior Pastors took the decision to move into semi-retirement and at the end of November 2025 the church went through a transition and ceased meeting on Sundays. The Vineyard license was handed back to VCUKI and the charity name has been changed to "Poikilos", coming from ancient Greek meaning diverse, manifold, multi-faceted.

During the time that the church had been meeting at Chateau Café, the talks were posted online. This proved to be a practical way to support our congregation given the challenges of their everyday commitments. Over a period of approximately two years, the listenership increased with regular downloads from people who were not members of the congregation. After stopping Sunday meetings, and because of the popularity of the talks, we have continued with this as our primary outreach. The number of listeners has continued to grow over the months with many new listeners from around the globe listening regularly. We have listeners from all five continents as well as many from countries that are traditionally closed to the Gospel. Over the coming year, it is our intention to improve and expand the reach of the talks. We understand this as a means to follow the mandate in Scripture found in Matthew 28:19 "Therefore go and make disciples of all nations...." and in Acts 1:8 "But you will receive power when the Holy Spirit comes on you; and you will be my witnesses in Jerusalem, and in all Judea and Samaria, and to the ends of the earth."

Spiritual direction also forms part of our outreach. This contemplative practice helps individuals recognize and respond to the presence of God in their everyday lives. This involves regular meetings in one-on-one sessions with a person of our team. This is a developing aspect of our ministry.

POIKILOS (REGISTERED NUMBER: 08428264)

REPORT OF THE TRUSTEES

for the year ended 31 March 2026

FINANCIAL REVIEW

Financial position

Net expenditure (deficit) for the year was £32,070 (2024/25: £28,016). The majority of BSV's income comprised regular donations from BSV's congregation via standing order or direct salary giving, together with gift aid received in relation to those donations. Given the current transition regular giving has dropped as has most expenidture. Total income for the year was £54,922 (2024/25: £99,438).

Total expenditure for 2025/26 was £86,992 (2024/25: £127,454).

Reserves policy

The Trustees' Policy on Reserves and Investments is to minimise the level of reserves held in order to make maximum use of available funds to further the aims of the charity and to use low risk investment, which maintains ready access to the reserves. The Trustees have the powers to invest funds as they see fit.

The Trustees consider that the free reserves are equivalent to the net current assets of Unrestricted Funds. This excludes fixed assets, which are needed for the continuing use of the charity and are generally illiquid. They consider that the free reserves should be broadly equivalent to three months' budgeted operating expenditure, which is approximately £24,000 for 2025/26. At 31 March 2026, after accounting for the net expenditure incurred in the year, free reserves were £63,747.

These reserves will continue to be utilised during this transitional period.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Decision making

The Board of Trustees ("Trustees") meets at least four times each year, with further meetings as required. The induction process for any newly appointed Trustee comprises an initial meeting with the Chairman where the powers and responsibilities of the Trustees are explained. They are also provided with a copy of the Vineyard Trustee manual.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08428264 (England and Wales)

Registered Charity number

1151817

Registered office

8 Franklin Drive

Elsenham

Bishop's Stortford

Hertfordshire

CM22 6UG

Trustees

R Harrap

C Goddard

Mrs G Goddard

Dr S Walton

J Yona

Independent Examiner

Mr Christopher Marsh FMAAT

Marsh Solutions Limited

82 Berechurch Hall Road

Colchester

Essex

CO2 8RF

POIKILOS (REGISTERED NUMBER: 08428264)

REPORT OF THE TRUSTEES

for the year ended 31 March 2026

Approved by order of the board of trustees on 13 May 2026 and signed on its behalf by:

R Harrap - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

POIKILOS

Independent examiner's report to the trustees of Poikilos ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I 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 accounts to be reached.

Mr Christopher Marsh FMAAT

The Association of Accounting Technicians

Marsh Solutions Limited

82 Berechurch Hall Road

Colchester

Essex

CO2 8RF

14 May 2026

POIKILOS

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2026

| 31.3.26 |  | 31.3.25

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 52,811 |  | 95,667 |

Investment income | 3 | 2,111 |  | 3,771 |

Total | 54,922 |  | 99,438 |

EXPENDITURE ON

Charitable activities | 4

Church Activities | 86,992 |  | 127,454 |

NET INCOME/(EXPENDITURE) | (32,070 | ) | (28,016 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 95,817 |  | 123,833 |

TOTAL FUNDS CARRIED FORWARD | 63,747 |  | 95,817 |

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing and revised activates

POIKILOS (REGISTERED NUMBER: 08428264)

BALANCE SHEET

31 March 2026

| 31.3.26 |  | 31.3.25

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 11 | - |  | 406 |

CURRENT ASSETS |

Debtors | 12 | 3,865 |  | 14,494 |

Cash at bank | 62,327 |  | 90,274 |

66,192 |  | 104,768 |

CREDITORS |

Amounts falling due within one year | 13 | (2,445 | ) | (9,357 | )

NET CURRENT ASSETS | 63,747 |  | 95,411 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 63,747 |  | 95,817 |

NET ASSETS | 63,747 |  | 95,817 |

FUNDS | 14

Unrestricted funds | 63,747 |  | 95,817 |

TOTAL FUNDS | 63,747 |  | 95,817 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 charitable company.

POIKILOS (REGISTERED NUMBER: 08428264)

BALANCE SHEET - continued

31 March 2026

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 13 May 2026 and were signed on its behalf by:

R Harrap - Trustee

POIKILOS

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements and assessment of going concern

| The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

| The financial statements are presented in sterling (£).

| 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.

| Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on cost

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Debtors

| Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

| Cash at bank and in hand

| Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

| Creditors

| Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

| Fund accounting

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

POIKILOS

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

1. | ACCOUNTING POLICIES - continued

| Fund accounting

| 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.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. | DONATIONS AND LEGACIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Donations | 45,035 |  | 78,232 |  |

| Gift aid | 7,776 |  | 17,435 |  |

52,811 |  | 95,667 |  |

3. | INVESTMENT INCOME

| 31.3.26 |  | 31.3.25

£ | £ |

| Deposit account interest | 2,111 |  | 3,771 |  |

4. | CHARITABLE ACTIVITIES COSTS

| Grant |

| funding of |

| activities | Support |

| Direct | (see note | costs (see |

| Costs | 5) | note 6) | Totals

£ | £ | £ | £ |

| Church Activities | 81,040 |  | 3,406 |  | 2,546 |  | 86,992 |  |

5. | GRANTS PAYABLE

| 31.3.26 |  | 31.3.25

£ | £ |

| Church Activities | 3,406 |  | 10,050 |  |

POIKILOS

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

5. | GRANTS PAYABLE - continued

| The total grants paid to institutions during the year was as follows: |

| 31.3.26 |  | 31.3.25

£ | £ |

| Christians Against Poverty | 672 |  | 1,008 |  |

| Vineyard Churches UK & Ireland | 3,500 |  | 6,000 |  |

| Grand Union Vineyard Church | - |  | 2,000 |  |

| Churches Together in Bishops Stortford | 130 |  | - |  |

| Evangelical Alliance | - |  | 80 |  |

| God Central Church | - |  | 2,000 |  |

| Word and Worship | 1,207 |  | - |  |

| Houses of Faith | 2,400 |  | - |  |

| Accrued - to be distributed in the following year | (4,503 | ) | (1,144 | ) |

3,406 |  | 9,944 |  |

| Giving is accrued at 10% of income received.

6. | SUPPORT COSTS

| Governance |

| Finance |  | costs |  | Totals

£ | £ | £ |

| Church Activities | 89 |  | 2,457 |  | 2,546 |  |

7. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.3.26 |  | 31.3.25

£ | £ |

| Depreciation - owned assets | 406 |  | 406 |  |

| Independent Examination | 1,525 |  | 1,525 |  |

8. | TRUSTEES' REMUNERATION AND BENEFITS

| Chris Goddard, a trustee, received a salary of £41,310 (2024: £44,400) and employers pension contributions of £1,052 (2025: £1,145).

| Gail Goddard, a trustee, also received a salary of £22,950 (2024: £44,400) and employers pension contributions of £501 (2025: £1,145).

| Both Chris and Gail were paid for their roles as pastors, not trustees, as permitted by the governing document.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

POIKILOS

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

9. | STAFF COSTS

| 31.3.26 |  | 31.3.25

£ | £ |

| Wages and salaries | 64,262 |  | 88,800 |  |

| Social security costs | - |  | 4,744 |  |

| Other pension costs | 1,553 |  | 2,290 |  |

65,815 |  | 95,834 |  |

| The average monthly number of employees during the year was as follows:

| 31.3.26 |  | 31.3.25

| All staff | 2 |  | 2 |  |

| No employees received emoluments in excess of £60,000.

10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 95,667 |

| Investment income | 3,771 |

| Total | 99,438 |

| EXPENDITURE ON

| Charitable activities

| Church Activities | 127,454 |

| NET INCOME/(EXPENDITURE) | (28,016 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 123,833 |

| TOTAL FUNDS CARRIED FORWARD | 95,817 |

POIKILOS

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

11. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2025 and 31 March 2026 | 1,624 |  |

| DEPRECIATION

| At 1 April 2025 | 1,218 |  |

| Charge for year | 406 |  |

| At 31 March 2026 | 1,624 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | 406 |  |

12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.26 |  | 31.3.25

£ | £ |

| Other debtors | 3,865 |  | 14,494 |  |

13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.26 |  | 31.3.25

£ | £ |

| Social security and other taxes | 346 |  | 1,874 |  |

| Other creditors | 324 |  | 5,683 |  |

| Accrued expenses | 1,775 |  | 1,800 |  |

2,445 |  | 9,357 |  |

14. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.25 |  | in funds |  | 31.3.26 |

£ | £ | £ |

| Unrestricted funds

| General fund | 95,817 |  | (32,070 | ) | 63,747 |  |

| TOTAL FUNDS | 95,817 |  | (32,070 | ) | 63,747 |  |

POIKILOS

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

14. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 54,922 |  | (86,992 | ) | (32,070 | ) |

| TOTAL FUNDS | 54,922 |  | (86,992 | ) | (32,070 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 123,833 |  | (28,016 | ) | 95,817 |  |

| TOTAL FUNDS | 123,833 |  | (28,016 | ) | 95,817 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 99,438 |  | (127,454 | ) | (28,016 | ) |

| TOTAL FUNDS | 99,438 |  | (127,454 | ) | (28,016 | ) |

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

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.26 |

£ | £ | £ |

| Unrestricted funds

| General fund | 123,833 |  | (60,086 | ) | 63,747 |  |

| TOTAL FUNDS | 123,833 |  | (60,086 | ) | 63,747 |  |

POIKILOS

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

14. | MOVEMENT IN FUNDS - continued

| 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 | 154,360 |  | (214,446 | ) | (60,086 | ) |

| TOTAL FUNDS | 154,360 |  | (214,446 | ) | (60,086 | ) |

15. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2026.