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2021-03-31-accounts

Pages
Trustees'
Annual
Report		 2to6
Independent
Examiner's		 Report
Statement ofFinancial Activities
Balance Sheet
Notes to the Accounts 10to 17
Statement ofCash Flows 18
Detailed Statement ofFinancial Activities 19to 20

for the year ended 31 March 2021
Unrestricte Restricted
d funds funds Total funds Total funds
2021 2021 2021 2020
Notes f f f
Income and endowments
from:
Donations and legacies 77,740 77,740 81,461
Other 3,750 3,750 10,000
Total 81,490 81,490 91,461
Expenditure
on:
Charitable
activities		 36,995 36,995 49,811
Other 40,570 40,570 46,857
Total 77,565 77,565 96,668
Net gains on investments
Net income/(expenditure) 3,925 3,925 (5,207)
Transfers between
funds		 (26,509) 26,509
Net income/(expenditure)
before other gains/(losses)		 (22,584) 26,509 3,925 (5,207)
Other gains and losses
Net movement
in funds		 (22,584) 26,509 3,925 (5,207)
Reconciliation
offunds:
Total funds brought forward 46,484 46,484 51,691
Total funds carried forward 23,900 26,509 50,409 46,484
Th'e Vine Fellowship

Balance Sheet
at 31 March 2021		 Th'e Vine Fellowship

Balance Sheet
at 31 March 2021		 (Lit tleborough)
Charity
No. 1047894		 2021 2020
f 6
Fixed assets
Tangible assets 11 36,318 28,951
Investments 12
36,318 28,951
Current assets
Debtors 13 3,606 4,453
Cash at bank and in hand 15,908 17,879
19,514 22,332
Creditors: Amount falling due within one year 14 (5,423) (4,799)
Net current assets 14,091 17,533
Total assets less current liabilities 50,409 46,484
Net assets excluding pension asset or liability 50,409 46,484
Total net assets 50,409 46,484
The funds ofthe charity
Restricted
funds		 15
Restricted
income		 funds 26,509
26,509
Unrestricted
funds		 15
General funds 23,900 46,484
23,900 46,484
Reserves 15
Totalfunds 50,409 46,484

last year and no cha last year and no cha last year and no cha nges have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion ofthe trustees
in furtherance		 ofthe
general objects ofthe charity.
Designated funds These are unrestricted
funds earmarked
by the trustees		 for particular purposes.
Revaluation funds These are unrestricted
funds which include a revaluation		 reserve representing the
restatement
of investment
assets at their market values.
Restricted funds These are available
for use subject to restrictions
imposed		 by the donor or through
terms ofan appeal.
Income
Recognition of Income is included
in the Statement of Financial Activities		 (SoFA) when the charity
income becomes entitled to, and virtually
certain to receive, the		 income and the amount of
the income can be measured
with sufficient
reliability.
Income with related Where income has related expenditure
the income and		 related expenditure is
expenditure reported
gross in the SoFA.
Donations and Voluntary
income received
by way ofgrants, donations		 and gifts is included in the
legacies the SoFA when receivable
and
only when the Charity has		 unconditional
entitlement
to the income.
Tax reclaims on Income from tax reclaims is included
in the SoFA at the		 same time as the
donations and gifts gift/donation
to which
it relates.
Donated services These are only included
in income (with an equivalent
amount
in expenditure)
and facilities where the benefit to the Charity
is reasonably
quantifiable,		 measurable and
material.
Volunteer help The value ofany volunteer
help received
is not included		 in the accounts.
Investment income This is included
in the accounts when receivable.
Gains/(losses)
on		 This includes any gain or loss resulting
from revaluing
investments
to market		 value
revaluation offixed at the end ofthe year.
assets
Gains/(losses)
on		 This includes any gain or loss on the sale of investments.
investment assets

2 Statemen t of Finan cial Activities
-prior year
Unrestricted
funds Total funds
2020 2020
Income and endowments from:
Donations and legacies 81,461 81,461
Other 10,000 10,000
Total 91,461 91,461
Expenditure on:
Charitable activities 49,811 49,811
Other 46,857 46,857
Total 96,668 96,668
Net income (5,207) (5,207)
Net income before other
gains/(losses) (5,207) (5,207)
Other gains and losses:
Net movement in funds (5,207) (5,207)
Reconciliation offunds:
Total funds brought forward 51,691 51,691
Total funds carried forward 46,484 46,484
3 Income from donations and legacies
Unrestricted Total Total
2021 2020
f f f
Donations and legacies 65,580 65,580 72,244
Gift Aid 7,300 7,300 9,217
Briercliffe
donation		 Company Limited 4,860 4,860
77,740 77,740 81,461
4 Other income
Unrestricted Total Total
2021 2020
E E
Investment income 3,750 3,750 10,000
3,750 3,750 10,000

5 Expenditu re on charitable
activities
Unrestricted Tota I Tota I
2021 2020
Expenditure on charitable
activities
Food Store 847 847
Employee wages and 29,253 29,253 28,603
pensions
Books, Flowers, 5 230 230
Communion Wine
Grants made 6,625 6,625 21,208
Governance costs
40 40
36,995 36,995 49,811
6 Analysis ofgrants
Grants to Grants to
Activity or programme Institutions Individuals Tote I Tote I
2021 2020
f f
General activities 21,208
Overseas Ministry 2,925 2,925
Springhill Hospice 600 600
Tear Fund 3,100 3,100
3,700 2,925 6,625 21,208
Grant
funding of
Activity or programme activities Total Total
2021 2020
f
General activities 21,208
Overseas Ministry 2,925 2,925
Springhill Hospice 600 600
Tear Fund 3,100 3,100
6,625 6,625 21,208
Unrestricted Total Total
2021 2020
Advertising and marketing 839
Motor and trave
I costs		 737
Premises costs 26,799 26,799 29,328
Amortisation, depreciation,
impairment, profit/loss on 4,577 4,577 3,520
disposal offixed assets
General administrative costs 5,900 5,900 10,677
Legal and professional costs 3,294 3,294 1,756
40,570 40,570 46,857
8 Net income/(expenditure) before transfers
2021 2020
This is stated after charging: f f
Depreciation ofowned fixed assets 4,405 3,520
Independent Examiner's fee 1,000 1,000
9 Trustee remuneration and expenses
One or more ofthe trustees has been paid remuneration in the current or prior periods.
10 Staff costs
Pension costs 290 295
290 295
No employee received emoluments in excess ofF60,000.
The Charity provides a vehicle to Mr P Moran, the Assistant Pastor, which
is used for
charitable
activities.
The average monthly
number of full		 time equivalent employees during the year was as follows:
2021 2020
Number Number
2 2
2

11 Tangible
fix		 ed assets
Land and Motor Fixtures,
buildings vehicles Fittings, &
Equipment		 Total
f
Cost or revaluation
At 1 April 2020 31,614 10,400 4,034 46,048
Additions 11,286 658 11,944
Disposals (10,400) (10,400)
At 31 March 2021 42,900 4,692 47,592
Depreciation and
impairment
At 1 April 2020 5,907 10,228 962 17,097
Depreciation charge for the 3,700 705 4,405
year
Disposals (10,228) (10,228)
At 31 March 2021 9,607 1,667 11,274
Net book values
At 31 March 2021 33,293 3,025 36,318
At 31 March 2020 25,707 172 3,072 28,951
12 Investments
12 At 31 March
Investments		 2020 25,7 07 172 3,072 28,951
The Charity receives rental income from property owned by Hriercliffe Company Ltd
13 Debtors
2021 2020
f E
Prepayments and accrued income 3,606 4,453
3,606 4,453
14 Creditors:
amounts
falling due within one year
2021 2020
E E
Trade creditors 4,329 3,764
Other taxes and social security 35
Other creditors 45
Accruals and deferred
income		 1,049 1,000
5,423 4,799

Incoming
resources Resources Gross At 31
At 1 April (including
other		 expended transfers March
2021
2020 gains/losses)
f
Restricted funds:
Restricted income funds:
26,509 26,509
Total 26,509 26,509
Unrestricted funds:
General funds 46,484 81,490 (77,565) (26,509) 23,900
Revaluation Reserves:
Total funds 46,484 81,490 (77,565) 50,409
16 Analysis of net assets between funds
Unrestricted Restricted
Total
funds funds
f f f
Fixed assets 12,707 23,611 36,318
Net current assets 11,283 2,808 14,091
23,990 26,419 50,409
17 Reconciliation ofnet debt
At 31
At 1 April March
2020 Cash flows 2021
f f f
Cash and cash equivalents 17,879 (1,971) 15,908
17,879 (1,971) 15,908
Net debt 17,879 (1,971) 15,908

Annual c ommitments under non-cancella ble
op		 erating
leases		 are as follows;
2021 2021 2020 2020
Land and Land and
Other Other
buildings buildings
E f
Operating leases with expiry date:
Pension commitments
The Charity contributes
to a Workplace		 Pension Scheme with NEST
2021 2020
f E
The pension cost charge to the charity
amounted to: 290 295
Unpaid contributions due to the fund are
included in other creditors and amounted to: 44
2021 2020
f F.
Cash flows from operating
activities
Net income/(expenditure)
per Statement		 of Financial Activities 3,925 (5,207)
Adjustments
for:
Depreciation
ofproperty,
plant and equipment		 4,405 3,520
Loss on disposal oftangible
fixed assets		 172
Dividends,
interest and rents from investments		 (3,750) (10,000)
Decrease/(Increase)
in trade and other		 receivables 847 (1,474)
Increase
in trade and other payables		 624 228
Net cash provided
by/(used
in) operating		 activities 6,223 (12,933)
Cash flows from investing
activities
Payments
for property,
plant and equipment		 (11,944) (2,778)
Dividends,
interest and rents from investments		 3,750 10,000
Net cash (used in)/from
investing
activities		 (8,194) 7,222
Net cash from financing activities
Net decrease
in cash and cash equivalents		 (1,971) (5,711)
Cash and cash equivalents
at the beginning		 ofthe year 17,879 23,590
Cash and cash equivalents
at the end ofthe year		 15,908 17,879
Components
ofcash and cash equivalents
Cash and bank balances 15,908 17,879
15,908 17,879
Llnrestricte Restricted
d funds funds Total funds Total funds
2021 2021 2021 2020
E f f f
Income and endowments from:
Donations
and legacies
Donations
and legacies		 65,580 65,580 72,244
Gift Aid 7,300 7,300 9,217
Briercliffe Company
donation		 Limited 4,860 4,860
77,740 77,740 81,461
Other
Investment
income		 3,750 3,750 10,000
3,750 3,750 10,000
Total income and endowments 81,490 81,490 91,461
Expenditure
on:
Charitable
activities
Food Store 847 847
Employee wages and pensions 29,253 29,253 28,603
Books, Flowers, 8Communion
Wine		 230 230
Grants made 6,625 6,625 21,208
36,955 36,955 49,811
Governance
costs
40 40
40 40
Total ofexpenditure
activities		 on charitable 36,995 36,995 49,811
Other expenditure
Advertising
and marketing		 839
839
Vehicles
—General		 costs 737
737
Premises costs
Rates 9,357 9,357 9,202
Light, heat and power 5,968 5,968 6,563
Premises cleaning 3,455 3,455 8,058
Premises insurances 4,297 4,297 2,129
Premises repairs and
maintenance		 3,319 3,319 3,376
Other premises costs 403 403
26,799 26,799 29,328
Detailed Statement
of		 Financial Activities Financial Activities Financial Activities
General administrative costs,
including
depreciation		 and
am ortisation
Depreciation
ofland
buildings		 and 3,700 3,700 2,857
Depreciation
ofMotor vehicles		 57
Depreciation
of Fixtures,
&Equipment		 Fittings, 705 705 606
Loss on disposal oftangible fixed 172 172
assets
Bank charges 224
General insurances 3,347
Stationery
and printing		 430 430 498
Subscriptions 129 129 234
Sundry expenses 1,260 1,260 2,329
Telephone,
fax and broadband		 3,970 3,970 4,045
10,477 10,477 14,197
Legal and professional costs
Audit/Independent
examination
fees 1,300
Accountancy
and bookkeeping		 3,294 3,294 456
3,294 3,294 1,756
Total ofexpenditure
of		 other costs 40,570 40,570 46,857
Total expenditure 77,565 77,565 96,668
Net gains on investments
Net income/(expenditure) 3,925 3,925 (5,207)
Transfers between
funds		 (26,509) 26,509
Net income/(expenditure)
other gains/(losses)		 before (22,584) 26,509 3,925 (5,207)
Other Gains
Net movement
in funds		 (22,584) 26,509 3,925 (5,207)
Reconciliation
offunds:
Total funds brought forward 46,484 46,484 51,691
Total funds carried forward 23,900 26,509 50,409 46,484