COMPANY REGISTRATION NUMBER: 2874157
CHARITY REGISTRATION NUMBER: 1029849
Vinelife Church Manchester
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2024
MArrocKS GRINDLEY
Chartered Accountants
18 Mulberry Avenue
Turnstone Business Park
Widnes
Cheshire
WA8 OWN

Vinelife Church Manchester
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Directors, annual report (incorporating the directovs report)
Independent examiner's report to the directors
Statement of financial activities (including income and
expenditure account)
Ststement of financial position
Statement of cash flows
10
Notes to the financial statements
11
The following pages do not fonn part of the financial ststements
Detailed statement of financial activities
22
Notes to the detailed ststement of financial activities
24

Vinelife Church Manchester
Company Limitsd by Guarantee
Directors. Annual Report (Incorporating the Directorfs Report)
Year ended 31
arch 2024
The directors, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2024.
Reference and administrativ¢ detsils
Registered charity name
Vinelife Church Manchester
Charlty reglstration number
1029849
Company registration number 2874157
Prlnclpal offlce and registerod 1.10 Universal Square
office
Devonshire Street North
Manchester
M12 6JH
England
The directors
Mr A N Shepherd
Mr A Janse Van Vuuren
Mrs G Owuamaegbu
Mrs S Crawford
Mr A Bostock
Mr A Binitie
(Retired 24 November 2023)
(Retired 28 August 2023)
(Retired 15 April 2023)
Independent examiner
Mr G Mattocks FCA
18 Mulberry Avenue
Turnstone Business Park
Widnes
Cheshire
WA8 OINN
Structure, governance and management
Vinelife Church Manchester is a Charitable Company Limited by Guarantee, governed by a
Memorandum and Articles of Association.
Overall direction and supervision of the activities of the Association is exercised by a Management
Committee of 3 Directors including the Treasurer, Mr A J Van Vuuren.
New Trustees are appointed by a consensus of current trustees. A process is being put in place to induct
new trustees by formal external training along with review of internal processes and briefings of matters
of significance.
Trustees are in the process of introducing market based pay scales and a fomalised staff review
process.

Vinelife Church Manchester
Company Limited by Guarantse
Directors. Annual Report (Incorporating the Director's Report) (c¢)ntlnued)
Year ended 31 March 2024
Objectives and actlvlties
Vlnellf• Church Manchesterfs Misslon Statement
The stated aims of Vinelife Church Manchester are to promote the Christian religion and relieve povety.
Our mission statement expands on those aims: Vinelife Church Manchester exists to.. Encounter God,
Empower People and Engage Our City.
Our Core activities are outlined below
Below we have listed and described our core activities, where they are currently, what has been
happening in the last year and where we are wanting things to develop on into the future.
Everything we do as a church flows out of our mission statement (outlined above) and the aim of what
we do is to see our vision statement fulfilled=
Public Beneflt
As a Church we aim for the majority of our work to be of benefit to the public. Financial support is made
available for the provision of 'Grants and Gifts, to individuals and organisations committed to Christian
work.
Strat•gi¢ report
The following sections for achievements and performance and financial review form the strategic report
of the charty.

Vinelife Church Manchester
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
Achievements and porformance
General
This has been a year of continued positive consolidation for Vinelife Church. The leadership team crafted
a clear and concise vision and mission for the church which will enable key focus areas of prayer,
teaching and ministry. In this year the organisational structure was reviewed and replaced with a fit for
purpose operating model that will support growth and execution of missional goals.
Sundays
Sunday moming gatherings have continued at Burnage Academy for Boys. We able to host times of
vibrant worship, bible teaching and prayer ministry, as well providing excellent input across our various
groups for under 18s. The Sunday gatherings are well supported by volunteers and our church
community shows a high level of engagement across all their aspects. The leadership team continues
to assess the ongoing strategic value of meeting in Burnage, as we find it does offer some limitation
with regard to some areas of ministry, but in general the space continues to work well for us.
Project HomelBulldlng Sale
The building at Ardwick Green was sold to the Churches Revitalisation Trust on October 26th and with
it Project Home came to a close.
Loadership
We have continued to have a Leadership Team leading the Church (The Core leadership team). The
CLT focusing on the vison and mission of the church supported by the board of Trustees who continue
to ensure the charity is legally compliant and operating within its Memorandum of Articles of association
as held by the Charity Commission. This year has seen the CLT alongside the Trustees oversee a staff
restructure, the sale of the Ardwick Green Building and the continued pastoral oversight of the church
community. As wejourneyed through the year 2 members of the CLT decided that they no longerwished
to continue on the team and therefore stepped down. We saw out the year with a team of 3 on the CLT
(one staff member and 2 volunteers) and a team of 3 on the Trustee team. We committed to recruit
additional members to both teams in the year ahead. Overall this has been another year marked with
change but we feel this last year has been focusing on the one piece of the church structure that had
not been changed since the COVID pandemic and the leadership changes of 2021,. the staff structure.
We now believe we have a staff structure, size and resour￿ that fits with the church we are now and
we are looking fO￿ard to a year ahead where this new structure can begin to shape the future of the
church: CLT, Trustees, Staff and Core leadership teams across the church community.
Children's Ministry
Our ministry to under 18s continues to be a major strength of our church community, with many who
join and stay at the church citing that as a major reason. In addition to the excellent provision on Sunday
mornings, we also have a group for older youth and for parents and babies that meet during the week.
Additional Offerings
For our 2023 Christmas Appeal, the focus for our church community was practically shopping for the
contents of food hampers rather than a financial appeal. Seventy-six hampers were filled by the
congregation (with an estimated total value of around £1900). Some people wanted to financially give
instead, and we received £210 in gifts for the Christmas Appeal. Vinelife was able to give just over
£10,000 to fund the remainder of the hamper contents, and supermarket vouchers, and we were able
to support nearly 200 families across 11 schools.
Compassion Ministry
We continued to support the work of Barnabus a Manchester based Christian Charity working to

Vinelife Church Manchester
Company Limitsd by Guarantee
Directors. Annual Report (Incorporating the Director's Report) (continuodj
Year ended 31 March 2024
alleviate homelessness across the city. A number of people from the church seNe as volunteers with
them and we had a team of 2 people from Vinelife support a client on the Sustain project. We committed
to reviewing our giving and made a commitment to look at other areas of compassion ministry that we
could support in the city- This review would take place in the coming financial year. Alongside this we
are committed to local and international mission as a church and again we committed to look at what
this could look like in the year ahead.
Pastoral Care Ministry
Pastoral care in Vinelife revolves primarily around our weekly mid-week small groups which continue to
offer a place for people to receive spiritual, emotional and practical support. In addition to small groups,
we have designated pastoral opportunities for our young adults (see relevant section) and parents of
small children, alongside creating a variety of space for people to deepen connection and have access
to more ongoing support. We also have structures in place to allow us to support those with acute
pastoral needs, such as serious illness, and can mobilised groups of people to wrap around those in our
community when needed. In our budget for next year we have added a new 'Benevolence' line. which
will allow us to be to able to help those in need more readily when required.
Students
Student ministry continued this year alongside a broader young adult ministry. The focus of the student
team, led by the student worker, continued to be on prayer, campus outreach and events. The Alpha
style, 'AWE' project was run by the team and allowed us to create a space for non-christians to hear
the gospel and discuss spirituality in an informal setting. Our young adult gatherings continued monthly,
with momentum building towards the planned launched of a weekly Sunday Night gathering.
Campus Awakening
The Campus Project is still able to be blessing to those working with students and young adults, although
in a much smaller capacity to how it has done previously. Resource sales and the occasional small gift
allow us the opportunity to keep the website running and also to support collaborative and missional
projects, primarily in Manchester.
Acknowlèdgement
The Trustees would like to recognise and thank the many volunteers and workers involved in making
church life and ministry happen, despite the number of challenges throughout the year.

Vinelife Church Manchester
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report) fcontlnued)
Year ended 31 March 2024
Financial review
Flnanclal Overview
The Ardwick building was sold in this financial year and gains from the sale have had a positive impact
on the financial performance of Vinelife. With the financial constraints imposed by the ownership of
Ardwick now removed, the church is able to deliver on its mission in a sustainable and cost effective
manner.
Giving
The church community has continued to give sacrificially and generousty to the work of the Church. We
are, as a church, committed to give away at least 100/0 of our donated income. We received a total of
£288,277.88,£750.01 in gifts for the year of which £5,438.00 were 'Restricted' in their use and
£282,839.88 which were, unrestricted (see note). The total giving for'Grants and Gifts, was £36,508.48
{12.910/o of the overall total of unrestricted donated income). The leadership team committed at the end
of March 2023 to distribute the giving shortfall in that financial year and have successfully done so in
this financial year.
Staff
The Vinelife Staff Team went through a full restructure this past year. The process initially began in
response to the financial pressure caused by the delay in sale of Ardwick Green, however once the sale
was completed it was deemed that it was in the strategic interest of the church to continue with a
restructure. The new structure will see the team have the following new roles that come into effect on
1st April 2024.. Team Leader, Admin & Operations Lead, Connection Lead, Children & Families Lead,
Youth Coordinator, Media Coordinator & Sunday Coordinator. Vthilst not a joint role, the same person
will be taking the Youth and Media Coordinator roles. All roles have been filled by current members of
the team, apart from the Sunday Coordinator which will require an external appointment. As part of the
restructure, three members of staff were made redundant, Iwo of whom served out their notice period
this year, with the otherfs notice period extending into May.
Reserves Policy
Vinelife Church Manchester relies extensively on the generosity of those committed to its stated vision,
mission and purpose. Income flows by their nature can be unpredictable, however, the Vinelife Church
Manchester has maintained its membership and income over recent years. The major commitments at
this time are stsff noti￿ and mortgage and loan repayments. The trustees have agreed a reserves
policy as follows.. To ensure the financial viability of the Church and its ability to meet its ongoing
commitments the charity will endeavour to maintain, on average, sufficient reseNes to cover all
contractual obligations for one month and if possible up to three months.
Risk Management
The trustees and staff team at Vinelife have continued to review and strengthen financial and other
procedures to ensure they reflect good practice. We have been working through all areas of church life
undertaking written risk assessments and looking at how we operate at all our venues and have put in
Pla￿ a number of actions that redu￿ risks. We are now in a position to be able to review these
assessments and work to reduce risks all across the life of the church. We operate with a well thought
through budget that we feel minimises our exposure to unnecessary financial risk.

Vinelife Church Manchester
Company Limited by Guarantee
Directors, Annual Report (Incorporating the Director's Report) (witlnuod)
Year ended 31 March 2024
Plans for future perlods
For the forthcoming period. the Church plans to continue to develop its organisational structure to adapt
to a changing landscape.
Dlsabled Employee8
In accordance with the charity's Equal Opportunity Policy, the Charity has an established fair
employment practise in the recruibnent, sekction, retention and training of disabled staff.
Golng Concern
The impact of change in leadership and the sale of the Ardwick Green building have required particular
care in managing cash flows. Cash reserves are, in part, held to allow the church to navigate through
challenging times and a managed reduction in reserrfes along with overhead reductions have in the past
year allowed cash flow to remain at acceptable levels.
This process of maintaining stable reserves continues over the next 12 months. The charity's cost base
continues to be monitored and adjusted accordingly to ensure reserves remain within limits required by
our mortgage provider (Charity Bank).
A very constructive relationship has been developed and maintained with Charty Bank and the trustees
see no material uncertainties about the charity's ability to continue.
The directors, annual report and the strategic report were approved on .
on behalf
the board of trustees by..
. and signed
r A Janse Van Vuuren
Director

Vinelife Church Manchester
Company Limited by Guarantee
Independent Examiner's Report to the Directors of Vinelife Church Manchester
Year ended 31 March 2024
I report to the directors on my examination of the financial statements of Vinelife Church Manchester
('the charity,) for the year ended 31 March 2024.
Responslbilities and basls of report
As the directors of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the company are not reqUI￿d to be audited under Part 16
of the 2008 Act and are eligible for independent examination, I report in respect of my examination of
the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Acf). 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 examinerfs statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed
in section 145 of the 2011 Act. I confinn that l am qualified to undertake the examination because l am
a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the
listed bodies.
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..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act; or
the financial statements do not accord with those records,. or
the financial statements 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 fairf view which is not
a matter considered as part of an independent examination,. or
the financial statements have not been prepared in accordance wtth 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 G Mattocks FCA
Independent Examiner
18 Mulberry Avenue
Turnstone Business Park
Widnes
Cheshire
WA8 OWN
12/1112F

Vinelife Church Manchester
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
292,222
50,000
4,854
350,253
19,201
311,423
50,000
4,854
350,253
716,530
331,872
406
680
Total Income
697,329
19,201
332,958
Expendlturo
Expenditure on charitable activities
Total expenditure
9,10
452,980
18,772
471,752
372,445
452,980
18,772
471,752
372,445
Net incomel(expendlture) and not
movement in funds
244,349
429
244,778
(39,487)
Reconciliation of funds
Total fvnds brought forward
Total funds carrled forward
253,219
1,874
2,303
255,093
294,580
497,568
499,871
255,093
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activits'es.
The notes on pages 11 to 20 forni part of these financlal statements.

Vinelife Church Manchester
Company Limited by Guarantee
Statement of Financial Positlon
31 March 2024
2024
2023
Notè
Flxed assets
Tangible fixed assets
17
20,427
2,010,325
Current assets
Debtors
Cash at bank and in hand
18
7N61
478,584
486,045
5,915
81.340
87,255
Creditors: amounts falling due withln one year
Net current assets
19
6,601
18,092
479.444
69,163
Total assets less current Ilabilities
499,871
2,079,488
Credltorn: amounts falling due after more than
one year
Not assets
20
1,824,395
499.871
255,093
Funds ofthe charity
Restricted funds
Unrestricted funds
2.303
497,568
1.874
253.219
Total charlty funds
22
499,871
255,093
For the year ending 31 March 2024 the charty 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 obtsin an audit of its financial ststements for the
year in question in accordance with section 476;
The directors acknowledge their responsibiltties for complying with the requirements of the Act with
respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These fi
ncial statements were approved by the board of trustees and authorised for issue on
¥lpnd are signed on behalf of the board by..
r A Janse Van Vuuren
irector
The notes on page8 11 to 20 fomi part of these financlal statements.

Vinelife Church Manchester
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows from op•rating activities
Net incomel(expenditure)
244,778
{39,487)
Adjustments for
Depreciation of tsngible fixed assets
Other interest re￿1vable and similar income
Gains on disposal of tangible fixed assets
10,593
(4,854
(350,253)
5,081
{406)
(680)
Changes in."
Trade and other debtors
Trade and other creditors
11,546)
(457.491
1558,773)
1,411
(1,994)
(36,075)
Cash generated from operations
Interest received
4,854
406
Net cash used in operating activities
{553,919)
(35,669)
Cash flows from Investlng activities
Purchase of tangible assets
Proceeds from sale of tangible assets
Net cash froml(used in) investing activities
(21,8841
2.351,442
(2,870)
3,200
2.329,558
330
Cash flows from financing activities
Proceeds from borrowings
Net cash used in financing activities
(1,378,395)
(1,378,395)
{822)
(822)
Net increasel(decrease) In cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equlvalents at end of year
397,244
81.340
{36,161)
117,501
478.584
81,340
The notes on pages 11 to 20 forni part of these financial ststements.
10

Vinelife Church Manchester
Company Limited by Guarantse
Notes to the Financial Statements
Year ended 31 March 2024
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is 1.10 Universal Squa￿, Devonshire Street North, Manchester, M12 6JH, England.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities
SORP (FRS 102)) and the Companies Act 2006.
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 income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the ents'ty-
Going concern
There are no material uncertainties about the charity's abilty to continue.
Judgements and koy sources of estimation uncertalnty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accountlng
General funds are unrestricted funds available for use at the discretion of the directors in
furtheran￿ of the general objectives of the charity.
Designated funds are unrestricted funds eamiarked by the directors for particular purposes.
Restricted funds are subject to specific restrictive conditions imposed by donors or by the nature
of the appeal. The purpose and use of the restricted funds are set out in the notes to the accounts.
11

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
A¢¢ounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity-, it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Charitable activities - includes all expenditure directly relating to the objects of the charity (in
accordance with SORP 2005) including any VAT which cannot be recovered and comprises the
following:
Grants payable - voluntary payments made in order to further the charity's objects.
Support costs - costs relating to the running of the charity itself rather than its charitable objects,
and comprises the following..
Governance costs - expenditure relating to the audit of the charity and any trustee meetings.
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.
12

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Accounting policies (contlnued)
Tanglble assets (contlnued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
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-
Equipment
Motor Vehicles
Equipment
Cafe Equipment
straight line over 5 years
straight line over 5 years
straight line over 5 years
straight line over 3 years
Impaimient of flxed assets
Fixed assets are reviewed annually for impairment.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs, unless the arrangement constitutes a financing transaction, where it
is recognised at the present value of the future payments discounted at a market rate of interest
for a similar debt instrumenL
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related seNice is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead to a reduction in future payments or a cash refund.
Vvhen contributions are not expected to be settled wholty within 12 months of the end of the
reporting date in which the employees render the related service. the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arises.
Limited by guarantee
The charity is a company limited by guarantee, having no share capital.
13

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Campus Awakening
Grft Aid Income
Non Gift Aid Income
Gift Aid Tax Reclaimed
Equipment Hire and Sales
Student Merchandise Sales
1,241
12,787
5,173
2.202
215,936
33,988
48,383
10,786
128
203,149
28,815
48,383
10,786
128
292,222
19,201
311,423
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Campus Awakening
Gift Aid Income
Non Gift Aid Income
Gift Aid Tax Reclaimed
Equipment Hire and Sales
Student Merchandise Sales
954
201,309
22,277
51,632
20,149
2,347
14,218
18,986
3,301
215,527
41,263
51,632
20,149
296,321
35,551
331,872
Charitable activities
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Exclusivity and Licence funds
50,000
50,000
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Investment income and interest
4,854
4,854
406
406
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Gain on disposal of tangible fixed
assets held for charity's own use
350,253
350,253
680
680
14

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnuedJ
Year ended 31 March 2024
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Direct charitable activities
Support costs
450,640
2,340
18,772
469.412
2,340
471,752
452,980
18.772
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Direct charitable activities
Support costs
334,096
3,900
34,449
368,545
3,900
337,996
34.449
372,445
10. Expendlturo on charitable activities by actlvlty type
Activities
undertaken
directly
Support Total funds
costs
2024
Total fund
2023
Direct charitable activities
Governance costs
469,412
469,412
2,340
471,752
368,545
3,900
372,445
2,340
469,412
2,340
11. Anatysis of grants
2024
2023
Grants to Indlvlduals
Outreach giving
Total grants
48.130
29,911
48,130
29,911
12. Net incomel(expendlturn)
Net incomel(expenditure) is stated after charging/(crediting):
2024
2023
Depreciats'on of tangible fixed assets
Gains on disposal of tangible fixed assets
10,593
(350,253)
5,081
(680)
13. Independent examlnation fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial statements
(1,878)
{1,878)
15

Vinelife Church Mianchester
Company Limited by Guarantee
Notss to the Financial Statements (contlnued)
Year ended 31 March 2024
14. Staff costs
The average head count of employees during the year was 8 (2023.. 8). The average number of
full-time equivalent employees during the year is analysed as follows..
2024
No.
2023
No.
Number of staff - full time
Number of other staff - part time
No employee received employee benefits of more than £60,000 during the year (2023.. Nil).
15. Trustee remuneratlon and •xp•nses
During the period under review, trustees received no remuneration nor expenses.
16. Transfers between funds
Donations and grants received for a specific purpose are released from restricted funds to general
funds as the specific expenditure occurs.
17. Tangible fixed assets
Land and
buildings
Motor
vehicles
Equipment
Total
Cost
At 1 April 2023
Additions
Disposals
At 31 March 2024
2.000,000
3,690
14,574
(3,690)
14.574
30,290
7,310
2,033.980
21.884
(2,003,690)
52,174
(2,000,000)
37,600
Depr•¢iation
At 1 April 2023
Charge for the year
Disposals
At 31 March 2024
2,344
3,072
(2,501)
2,915
21,311
7,521
23,655
10,593
(2,501>
31,747
28,832
Carrying amount
At 31 March 2024
11,659
8,768
20,427
2,010,325
At 31 March 2023
2,000,000
1,346
8,979
Ardwlck Gr•on North
Depreciation is provided at a rate of O /0 on the building at Ardwick Green North. Carrying values
are reviewed for impairment annually.
16

Vinelife Church
anchester
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 March 2024
18. Debtors
2024
2023
Trade debtors
Other debtors - gift aid tax
Other debtors - cyclescheme
Other debtors
252
7,027
182
1,130
4,701
84
7,461
5,915
19. Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
Trade creditors
Social security and other taxes
9,000
9,092
4.723
1,878
6,601
18,092
20. Credltors: amounts falling due after more than one year
2024
2023
Bank loans and overdrafts
Other creditors
1,369,395
455,000
1,824,395
The other creditors represent interest-free loans made by supporters of the church.
21. Pensions and other post retirement benefits
Defined contributlon plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £2,613 (2023.. £3,526).
17

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
22. Analys5s of charitable funds
Unrestricted funds
At
1 April 2023
At 31 March
2024
Income Expenditure
General funds
253,219
697,329
(452,980)
497,568
At
1 April 2022
At 31 March
2023
Income Expenditu
General funds
293,808
297,407
{337,996)
253,219
The General fund represents the free funds of the charity which are not designated for particular
purposes.
Restrictod funds
At
1 April 2023
At 31 March
2024
Income Expenditure
Restricted Funds
1,874
19,201
(18,772)
2.303
At
1 April 2022
At 31 March
2023
Income Expenditure
Restricted Funds
772
35,551
(34,449)
1,874
18

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements (continu•dJ
Year ended 31 March 2024
22. Analysis of charitable funds (contlnued)
Analysis of Restrlcted Funds
At1Apr
2023
At 31 Mar
2024
Income Expenditure
Transfers
Christmas Appeal
Mission
Campus Project
Project Home
Weekend Away
301
5,117
1,417
990
11,376
(301)
(5,269)
{836)
{990)
{11,376)
(18,772)
322
1,552
170
2,133
1.874
19,201
2,303
Year ended 31 March 2023
At1Apr
2022
At 31 Mar
2023
Income Expenditure
Transfers
Campus Project
Christmas Appeal
The Mission
Project Home
Weekend Away
November Offering
Total
2,716
6,615
7,515
1,864
11,641
5,200
(1,164)
(6,615)
(7,965)
(1,864)
{11,641)
(5,200)
(34,449)
1,552
772
322
772
35,551
1,874
Purposos of Restricted Funds
Christmas Appeal.. donations towards families in need at Christmas time
- The Mission.. support for The Mission as they work with orphans and vulnerable families in Mexico
and Romania
- Campus Project.. mission on university campuses
Project Home.. building project
- Weekend Away: donations and bookings ft)r the Vinelife Weekend Away
19

Vinelife Church Manchester
Company Limitsd by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
23. Analysls of net assets betweon funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
20,427
483,742
(6,601)
20.427
486,045
16.601)
2,303
497,568
2,303
499,871
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
N•t assets
2,010,325
85,381
(18,092)
{1,824,395)
253,219
2,010,325
87,255
(18,092)
(1,824,395)
255,093
1,874
1,874
24. Financial Instruments
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs, unless the arrangement constitutes a financing transaction, where it
is recognised at the present value of the future payments discounted at a market rate of interest
for a similar debt instrument.
25. Analysis of changes in net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
Debt due within one year
Debt due after one year
81,340
397,244
{9,000)
9,000
(1,369,395) 1,369,395
(1,297,055) 1,775,639
478,584
478,584
20

Vinelife Church Manchester
Company Limited by Guarantee
Management Information
Year ended 31 March 2024
The following pages do not forni part of the financial statements.
21

Vinelife Church Manchester
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Income and endowments
Donations and legacies
Campus Awakening
Gift Aid Income
Non Gift Aid Income
Gift Aid Tax Reclaimed
Equipment Hire and Sales
Student Merchandise Sales
2,202
215,936
33,988
48,383
10,786
128
3,301
215,527
41,263
51,632
20.149
311.423
331,872
Charitable activities
Exclusivity and Licence funds
50,000
Investment income
Investment income and interest
4,854
406
other income
Gain on disposal of tangible fixed assets held for charity's own use
350,253
680
Total income
716,530
332,958
22

Vinelife Church Manchester
Company Limited by Guarantee
Detailed Statement of Financial Activities (contlnued)
Year ended 31 March 2024
2024
2023
Expendlture
Expenditure on charitable activities
Wages and salaries
Employerfs NIC
Pension costs
Rent
Light and heat
Repairs and maintenance
Insurance
Other motorltravel costs
Legal and professional fees
Telephone
141,448
5,698
2,613
4,635
2,718
2.181
26.723
3.648
106,842
488
166,180
8,886
3,526
2,840
3.088
9,022
13,121
2,647
5,538
956
F 11
other office costs
Depreciation
Church Activitieslevents
Church Meeting Related Expenses
Training
Publicity
Bank charges
Mortgage Inte￿$t
Grants paid
Transfers to the Mission
Equipment purchases
4,778
10,593
16,210
22,698
1,864
164
687
64,119
48,130
5,269
246
4,662
5,081
20,282
20,227
246
189
740
67,338
29,911
7,965
471,752
372,445
Total expenditure
471,752
372,445
Net incomel(expenditure)
244,778
(39,487)
23-

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Expenditure on ¢harltable actlvltles
Direct charitable activities
Activities undertaken dlrectly
Wages and salaries
Employer's NIC
Pension costs
Rates
Light and heat
Repairs and maintenance
Insurance
Other motorltravel costs
Direct charitable activity 1 legal and professional fees
Telephone
Other office costs
Depreciation
Church Activitieslevents
Church Meeting Related Expenses
Training
Publicity
Bank charges
Mortgage interest
Grants paid
Transfers to the Mission
Equipment purchases
141,448
5,698
2,613
4,635
2,718
2.181
26.723
3.648
104,502
488
4,778
10,593
16,210
22,698
1.864
164
687
64,119
48,130
5,269
246
166,180
8,886
3,526
2,840
3,088
9,022
13.121
2,647
1,638
956
4,662
5,081
20,282
20,227
246
189
740
67,338
29,911
7,965
469,412
368,545
Governance costs
Governance costs - accountancy fees
2,340
3,900
Expenditure on charitable activities
471.752
372,445