COMPANY REGISTRATION NUMBER: 02874157
CHARITY REGISTRATION NUMBER: 1029849
Vinelife Church Manchester
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
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 2025
Page
Directors, annual report (incorporating the director's report)
Independent examiner's report to the directors
Statement of financial activities (including income and
expend iture account}
Statement of financial position
ststement of cash flows
Notes to the financial statements
10
The following pages do not form part of the financial statements
Detailed statement of financial activities
21
Notes to the detailed statement of financial activities
23

Vinelife Church Manchester
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
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 2025.
Reference and admlnistrative detalls
Registered charity name
Vineltfe Church Manchester
Charity reglstration number
1029849
Company registration numbor 2874157
Principal offlce and registered 1.10 Universal Square
office
Devonshire Street North
Manchester
M12 6JH
England
The dlrectors
Mr A Janse Van Vuuren
Mrs G Owuamaegbu
Mrs S Crawford
Mr P Bell
(Appointed 6 November 2024)
Independent examiner
Mr G Mattocks FCA
18 Mulberry Avenue
Turnstone Business Park
dnes
Cheshire
WA8 OWN
Structur•. governance and managoment
Vinelife Church Manchester is a Charitable Company Limited by Guarantee, governed by a
Memorandum and Articles of Association.
Overall directs'on 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 formalised staff review
process.

Vinelife Church Manchester
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Objectives and activities
Vlnellfo Church Manchesterfs Mission Statement
The stated aims of Winelife Church Manchester are to promote the Christian religion and relieve povety.
Our mission is to be a wholehearted community of Jesus followers, seeking God's kingdom in
Manchester and beyond.
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 Benefit
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.
Strnt•gi¢ report
The following sections for achievements and performance and financial review form the strategic report
of the charity.

Vinelife Church Manchester
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report) (continu8d)
Year ended 31 March 2025
Achievements and perfomian¢•
General
During this financial year, the Church maintained stability and sustained its recovery. The Church
advanced its strategic vision outlined in the prior year, with an emphasis on prayer, teaching, and
ministry. This ongoing stability contributed to a positive trend in membership growth.
Sundays
Sunday morning 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 aspects. We are pleased to have been able to
start outreach initiatives with other groups who also use the site. The leadership team continues to
assess the ongoing strategic value of meeting in Burnage, as we find it does offer limitations with regard
to some areas of ministry, but in general the space continues to work well for us.
Leadership
We have continued to have a Leadership Team leading the Church (The Core Leadership Team or
CLT). The CLT focuses on the vison and mission of the church, supported by the board ofTrustees who
continue to ensure the charity is legalty compliant and operating within its Memorandum of Articles of
association as held by the Charity Commission.
Chlldren's Mlnlstry
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 it as a major reason for doing so. In addition to the excellent provision
on Sunday mornings, we also have groups for both older teenagers, and for parents and babies that
meet during the week. Recognising the growth in our youth group in particular, we are excited to be
adding additional working hours to our Youth Coordinator role from Sep 2025.
Addltlonal Offerlngs
There were no additional Sunday offerings to raise funds for specific causes during the year. For our
Christmas Appeal, we once again encouraged people to bring donations of food items to create gift
hampers, rather than requesting financial contributions, although £476.49 was given in support of the
appeal. As a result, we were again able to support nearly 200 families over 11 Greater Manchester
schools with hampers, and shopping vouchers.
Compassion Ministry
We continued to support the work of Bamabus, a Manchester based Christian Charity working to
alleviate homelessness across the city. A number of people from the church serve as volunteers with
them. We also supported The Message trust, Boaz Trust and Citywall, reflecting our desire to support
Compassion ministries across the city with whom we have a direct relationship. In addition, we have
developed a compassionloutreach budget line from which congregation members can apply to help fund
compassion & & outreach projects they are involved with. As this is new we have so farjust funded the
Hopwich Healing Rooms project.
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. We were pleased to have added a new 'Benevolence' line,

Vinelife Church Manchester
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Directorfs Report) (continued)
Year ended 31 March 2025
which will allow us to be to able to help those in need more readily when required, and look forward this
to being using more by our community.
Students
Whilst we conduct student-specific outreach activities, our care for students happens within our wider
young adults programme. We have recently appointed a 'Connections Coordinatorf as maternity cover,
who has a specific focus on this demographic. We continue to be passionate about collaboration across
student ministries in Manchester and look to encourage this wherever possible.
Campus Awakening
The Campus Project is not currently active day-to-day, but the resources created remain available and
are still accessed by those working with students. With the small budget still assigned to this project, we
maintain the website so as to continue distributing resources and also look for opportunities to support
collaborative student mission activrties in Manchester and beyond.
Acknowledgemont
The Trustees would like to recognise and thank the many volunteers and staff involved in making church
life and ministry happen, despite challenges they strive to deliver the best possible experience to
congregants.
Financial review
The Church experienced a positive financial year, with regular giving remaining stable over the period.
Despite higher costs resulting from the prior operational review, expenses We￿ managed efficiently,
allowing the Church to achieve favourable financial outcomes.
Giving
The church community has continued to give sacrificially and generously to the work of the Church. We
are as a church committed to give away at least 100/9 of our donated income. We received a total of
£285,387.88 in gifts for the year of which £1,938 were 'Restricted' in their use and £283,449.88 which
were, unrestricted (see note). The totsl giving for'Grants and Gifts, was £28,003.02 (9.810/0 of the overall
total of unrestricted donated income).
Staff
The staff restructure that began in the last financial year came into place on 1 st April, and as such the
team is now comprised of the ft)Ilowing roles.. Team Leader, Admin & Operations Lead, Connection
Lead, Children & Families Lead, Youth Coordinator, Media Coordinator & Sunday Coordinator. Imiilst
not a joint role, the same person will be taking the Youth and Media Coordinator roles. The Sunday
Coordinator was vacant for most of the year and covered in part by freelancers, but was filled in
February. We were delighted to wish our Connection Lead a happy maternity leave as they welcomed
a new arrival in February. The staff team has also been enjoying moving in to Universal Square, where
we have held office space since last April.

Vinelife Church Manchester
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Directorfs Report) (contlnued)
Year ended 31 March 2025
Flnanclal revlew (conllnuedj
Reserves Pollcy
Vinelife Church Manchester relies extensively on the generosity of those committed to its ststed 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 staff notice 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.
Rlsk Management
The trustees and staff team at Vinelife have continued to review and strengthen financial and other
procedures to ensure they reflect good practi￿. 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
place a number of actions that reduce 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 wÉth a well thought
through budget that we feel minimises our exposure to unnecessary financial risk.
Plans for futurn perfods
For the forthcoming period, the Church plans to continue to develop its organisational structure to adapt
to a changing landscape.
Dlsabled Employees
In accordance with the charity's Equal Opportunity Policy, the Charity has an established fair
employment practise in the recruitment, selection. retention and training of disabled staff.
Going Concern
Care is still being taken in managing cash flows, which remain within acceptsble levels under clearly
defined budgets.
We have stable reserves set aside, that are regularly recalculated in order to align with current
overheads. Reserves would gNe us some allowances to navigate challenges to finances that May arise
in the future.
The trustees see no Material uncertainties about the charity's abilty to continue.
The directors, annual report and the strategic report were approved on
on behalf of the boar
of trustees by..
and signed
r A Janse Van Vuuren
Director

Vinelife Church
anchester
Company Limited by Guarantee
Independent ExaMine￿S Report to the Directors of Vinelife Church Manchester
Year ended 31 March 2025
I report to the directors on my examination of the financial statements of Vinelife Church Manchester
{'the charity,) for the year ended 31 March 2025.
Responsibilities 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 Myse￿ 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
the 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.
Indépendent examlnorfs 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 confirm that l am qualified to undertake the examination because l am
a member ofthe Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the
listed bodies.
I have completed my examination. I confinn 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 fair, view which is not
a matter considered as part of an independent examination; or
the financial statements 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 G Mattocks FCA
Independent Examiner
18 Mulberry Avenue
Turnstone Business Park
Widnes
Cheshire
WA8 OWN
lo//. /zs

Vinelife Church Manchester
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Total funds
2024
Unrestricted
funds
Total funds
Note
In¢ome and endowments
Donations and legacies
Charitable activities
Investment income
Other income
283,831
3,452
287,283
311,423
50,000
4,854
350,253
716,530
11,650
11,650
Total income
295,481
3,452
298,933
Expendtture
Expenditure on charitable activities
Total expenditure
9,10
286,687
11,825
11,825
298,512
471,752
286,687
298,512
471,752
Net income
8,794
(8.373)
421
244,778
Transfers betrween funds
{8,852)
8,852
Net movement in funds
(58)
479
421
244,778
Reconclliation of funds
Total funds brought fop4vard
Total funds carried forward
497,568
2,303
499,871
500,292
255,093
497,510
2,782
499,871
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 10 to 19 forni part of these financial statsments.

Vinelife Church Manchester
Company Limited by Guarantse
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
17
16.607
20,427
Current assots
Debtors
Cash at bank and in hand
18
5.608
481,319
486.927
7,461
478,584
486.045
Credllors: amounts falling due wlthln one year
Net current assets
19
3,242
6.601
483,685
479,444
Total assets less current liabllities
500,292
499,871
Funds of the charlty
Restricted funds
Unrestricted funds
2,782
497,510
2,303
497.568
Total charlty funds
21
500,292
499,871
For the year ending 31 March 2025 the charity 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 ts financial statements for the
year in question in accordance with seth'on 476;
The directors acknowledge their Tesponsibilities 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 statsments were approved by the board of trustees and authorised for issue on
and are signed on behalf of the board by:
r A Janse Van Vuuren
Director
The notsg on pages 10 to 19 forni part of these financial gtatements.

Vinelife Church Manchester
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash flows from operatlng activities
Net income
421
244.778
Adjustments for..
Depreciation of tsngible fixed assets
Other interest re￿1vable and similar income
Gains on disposal of tangible fixed assets
6,196
(11.6501
10,593
(4,854)
(350,253)
Changes in."
Trade and other debtors
Trade and other creditors
1,853
(1,546)
(3,359) (457,491)
(6,539) (558,773)
Cash generated from operations
Interest received
11,650
5,111
4,854
Net cash froml(used in) operating activities
(553,919)
Cash flows from Investing activlties
Purchase of tsngible assets
Proceeds from sale of tangible assets
Net cash (used in)lfrom investing activities
12,376)
(21,884)
2,352,442
(2.376) 1,329,558
Cash flows from financing activities
Repayment of mortgage
Net cash used in financing activities
(1,378,395)
(1,378,395)
Net increase in cash and cash equivalents
Cash and cash equivalents at beglnning of year
Cash and cash equivalents at end of year
2,735
478,584
481,319
397,244
81,340
478,584
The notes on pages 10 to 19 forni part of these financial statements.

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General infomlatlon
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
Offi￿ is 1.10 Universal Square, Devonshire Street North, Manchester, M12 6JH, England.
Statement of complianc•
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.
Accountlng pollcles
Basls 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 entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
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 a¢¢ounting
General funds are unrestricted funds available for use at the discretion of the d1￿CtOrS in
furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked 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.
10

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements f¢onllnued)
Year ended 31 March 2025
Accounting policies (contlnued)
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 impaimient losses.
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.
11

Vinelife Church
anchester
Company Limitsd by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
Accounting pollcles (contlnuedj
Depreclation
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..
Motor Vehicles
Equipment
straight line over 5 years
straight line over 5 years
Impaimient of fixed assets
Fixed assets are reviewed annually for impairment.
Financial Instrum•nts
A financial asset or a financial liability is recognised only when the entity becomes a party 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 instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service 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 wholly within 12 months of the end of the
reporting date in which the employees render the related seNice, 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.
Donations and lega¢ies
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donations
Campus Awakening
Gift Aid Income
Non Gift Aid Income
Gift Aid Tax Reclaimed
Equipment Hire and Sales
Student Merchandise Sales
424
661
2,367
424
208.881
26.047
50.997
934
208,220
23,680
50,997
934
283.831
3,452
287,283
12

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements fcontinuod)
Year ended 31 March 2025
Donations and legacies (Ct￿tInued)
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
961
203,149
28,815
48,383
10,786
128
1,241
12,787
5,173
2,202
215,936
33,988
48,383
10.786
128
292,222
19,201
311,423
Charitable activities
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Exclusivity and Licence funds
50,000
50,000
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Investment incorne and interest
11,650
11,650
4,854
4,854
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Gain on disposal of tangible fixed
assets held for charity's own use
350,253
350,253
13

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements fcontlnued)
Year ended 31 March 2025
Expenditure on charitable actlvltles by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Direct charitable activities
Support costs
284,347
2.340
11,825
296,172
2,340
298,512
286,687
11,825
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Direct charitable activities
Support costs
450,640
2,340
18,772
469,412
2,340
452,980
18,772
471,752
10. Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total funds
costs
2025
Total fund
2024
Direct charitable activities
Governance costs
296,172
296,172
2,340
298,512
469,412
2,340
2,340
296,172
2,340
471,752
11. Analysis of grants
2025
2024
Grants to individuals
Outreach giving
Total grants
28.410
48,130
28,410
48,130
12. Net income
Net income is stated after chargingl(crediting):
2025
2024
Depreciation of tangible fixed assets
Gains on disposal of tangible fixed assets
6,196
10,593
(350,253)
13. Independent examinat5on fees
2026
2024
Fees payable to the independent examiner for..
Independent examination of the financial statements
(2,340)
(2,340)
14

Vinelife Church
anchester
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2025
14. Staff costs
The total staff costs and employee benefits for the ￿porting period are analysed as follows:
2025
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
147,339
4,386
4,173
141,448
5,698
2,613
1 $5,898
149,759
The average head count of employees during the year was 6 (2024.. 8). The average number of
full-time equivalent employees during the year is analysed as follows:
2025
No.
2024
No.
Number of staff - full time
Number of other staff - part time
No employee re￿iVed employee benefits of more than £60,000 during the year (2024: Nil).
15. Trustee remuneration and expenses
During the period under review, trustees received no remuneration nor expenses.
16. Transfers between funds
Donations and grants received for a specific purpose are released from ￿$tricted funds to general
funds as the specific expenditure occurs.
17. Tangible flxed assets
Motor
vehicles
Equipment
Total
Cost
At 1 April 2024
Additions
14,574
37,600
2,376
52.174
2,376
At 31 March 2025
14,574
39,976
54,550
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
2,915
2,915
28,832
3,281
31,747
6,196
37,943
5,830
32,113
Carrylng amount
At 31 March 2025
8,744
7,863
16,607
20.427
At 31 March 2024
11,659
8,768
15

Vinelife Church Manchester
Company Limited by Guarantse
Notes to the Financial Statements (continued)
Year ended 31 March 2025
18. Debtors
2025
2024
Trade debtors
Other debtors - gift aid tax
Other debtors - cyclescheme
1,439
4.169
252
7,027
182
5,608
7,461
19. Credltors: amounts falllng due within one year
2025
2024
Trade creditors
Social security and other taxes
Other creditors
895
795
1,552
4,723
1,878
3,242
6,601
20. Pensions and other post retirement benefits
Daflned contrlbution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £4,173 (2024.. £2,613).
21. Analysis of charitable funds
Unrestricted funds
At
1 April 2024
At 31 March
2025
Income Expenditure
Transfers
General funds
497,568
295,481
(286,687)
(8,852)
497,510
At
1 April 2023
At 31 March
2024
Income Expenditure
Transfers
General funds
253,219
697.329
(452,980)
497,568
The General fund represents the free funds of the charity which are not designated for particular
purposes.
16

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements (con*nuedJ
Year ended 31 March 2025
21. Analysis of charitable funds (contlnuerfj
Restricted funds
At
1 April 2024
At 31 March
2025
Income Expenditure
Transfers
Restricted Funds
2,303
3,452
(11,825)
8,852
2,782
At
1 April 2023
At 31 March
2024
Income Expenditure
Transfers
Restricted Funds
1,874
19,201
(18,772)
2,303
17

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnued)
Year ended 31 March 2025
21. Analysis of charitable funds (contlnued)
Analysls of Restrlcted Funds
At 31 Mar
2025
Atfj Apr24
Income Expenditure
Transfers
Christmas Appeal
The Mission
Campus Project
Just Sow Grant"
608
2.367
477
(8,715)
(2,703)
(407)
8,107
166
170
2,133
2,203
579
579
2,303
3,452
(11,825)
8,852
2,782
Year ended 31 Pjlarch 2024
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
Purposes of Restrlcted 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 for the Vinelife Weekend Away
Just Sow Grant.. given for Student Alpha I mission to Students
this transfer is made to recognise the restricted natu￿ of the grant. originally received into
general funds.
18

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Financial Statements (conunued)
Year ended 31 March 2025
22. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
16,607
484,145
{3,242)
497,510
16,607
486,927
(3,242)
500.292
2,782
2,782
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
(6,601)
2,303
497,568
2,303
499,871
23. 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.
24. Anatysis of changes in net debt
At
At 1 Apr 2024 Cash flows 31 Mar 2025
Cash at bank and in hand
478,584
2,735
481,319
19

Vinelife Church
anchester
Company Limited by Guarantee
Management Information
Year ended 31 March 2025
The following pages do not fomi part of the financlal statements.
20-

Vinelife Church Manchester
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Income and endowments
Donations and legacles
Campus Awakening
Gift Aid Income
Non Gift Aid Income
Gift Aid Tax Reclaimed
Equipment Hire and Sales
Student Merchandise Sales
424
208,881
26,047
50,997
934
2,202
215,936
33,988
48,383
10,786
128
287,283
311,423
Charltable activities
Exclusivity and Licence funds
50,000
Investment income
Investment income and interest
11,650
4,854
Other Income
Gain on disposal of tangible fixed assets held for charity's own use
350,253
Total income
298,933
716,530
21

Vinelife Church Manchester
Company Limitsd by Guarant80
Detailed Statsment of Financial Activities (¢onllnued)
Year ended 31 March 2025
2025
2024
Expenditure
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
147,339
4.386
4.173
28,673
141,448
5,698
2,613
4,635
2,718
2,181
26,723
3,648
106,842
346
1,808
5,026
4,683
F il
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
488
4,778
10,593
16,210
22,698
1,864
164
687
64,119
48,130
5,269
246
7,741
6,196
18,520
32,317
4,999
624
514
28.410
2.703
298.512
471,752
Total expenditure
298,512
471,752
Net income
421
244,778
22

Vinelife Church Manchester
Company Limited by Guarantee
Notes to the Detailed Ststement of Financial Activities
Year ended 31 March 2025
2025
2024
Expendlture on charitable activities
Dlrect charitable activities
Actlvltles undertaken directly
Wages and salaries
Employer's NIC
Pension costs
Rent
Light and heat
Repairs and maintenance
Insurance
Other motorltravel costs
Legal and professional fees
147,339
4,386
4,173
28,673
141,448
5,698
2,613
4,635
2,718
2,181
26,723
3,648
104,502
346
1,808
5,026
2,343
F il
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
488
4,778
10,593
16,210
22,698
1,864
164
687
64,119
48,130
5,269
246
7,741
6,196
18,520
32,317
4,999
624
514
28,410
2.703
296,172
469,412
Governance costs
Govemance costs - accountancy fees
2,340
2,340
Expendlture on charitable activities
298,512
471,752
23