## **The Vine Fellowship (Littleborough)**
**Charity No. 1047894**
**Trustees' Report and Unaudited Accounts**
**31 March 2023**
**The Vine Fellowship (Littleborough) Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Accounts|9 to 16|
|Statement of Cashflows|17|
|Detailed Statement of Financial Activities|18 to 19|
Page 1
**The Vine Fellowship (Littleborough) Trustees Annual Report**
## **The Vine Fellowship (Littleborough)**
The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1047894**
## **Trustees**
The following Trustees served throughout the year:
Mr M. Baron Mrs B. Butt Mrs E. Campbell Mr A. Campbell (Assistant Pastor and Treasurer/Administrator) Mr M. Christie Mrs P. J. R. Clegg (Secretary to The Vine Fellowship/Personal Assistant to Senior Pastor) Mrs M. P. Flynn Mrs E. E. Holt Mrs K. Holt Mr G. A. Hopcroft Mrs R. J. Langan Mr G. Mills Mrs A. Mills Mrs C. Mills Miss K. J. Oliver (Deaconess/Pastoral Worker) Revd. J. B. Pettifer (Senior Pastor) Mr J. B. Powell Mrs L. A. Trotter
## **Accountants**
Pennine Accounting Limited 109A Church Street Littleborough Lancashire OL15 8AA
## **Bankers**
Yorkshire Bank plc 9-11 Yorkshire Street Rochdale OL16 1BL
## **Solicitors**
Wrigleys Solicitors LLP 19 Cookridge Street Leeds LS2 3AG
Page 2
**The Vine Fellowship (Littleborough) Trustees Annual Report**
## **OBJECTIVES AND ACTIVITIES**
The objectives of The Vine Fellowship are the advancement of the Christian religion, and the promotion of any purposes which are exclusively charitable.
## **PUBLIC BENEFIT**
The Trustees are aware of the Charity Commission’s guidance on public benefit and are confident that the account of the Charity’s achievements and performance during the past year reflects the fact that the public in general and specific sections of the public benefited in many ways from the ministry of The Vine Fellowship. This benefit extends locally to Springhill Hospice in Rochdale and globally to Grapevine Ministries in Kenya, Tearfund’s work in the third world, and Open Doors Ministry to persecuted Christians around the world. The work of the charity and the funds it raises are wholly directed towards furthering the aims and objectives set out above, and the Trustees are therefore of the view that the charity satisfies the criteria laid down for meeting public benefit.
## **GRANT MAKING POLICY**
The charity makes regular donations to Briercliffe Company Limited, a charitable company that shares similar objectives to The Vine Fellowship and provides and maintains all the buildings used by the Fellowship.
## **ACHIEVEMENTS AND PERFORMANCE**
Worship is at the centre of our life at The Vine Fellowship, and we meet regularly to worship. It became clear in the aftermath of the pandemic that livestreaming had proved a blessing to many and had extended our outreach. We have therefore continued to livestream our Sunday and Wednesday Services for the benefit of those at a distance and those unable to attend for various reasons. Our choir has continued to enrich our Sunday worship. We are encouraged that during the year under review, new people have again joined us and are bringing others. We commence our Sunday Services with everyone together but then our children leave for their own time of ministry which includes prayer, teaching and a craft activity. We take our responsibility for safeguarding both children and adults seriously and keep it under constant review.
We are privileged to continue to receive intense and challenging preaching from our Senior Pastor who spends much of his time listening to the Lord on our behalf. We have three small groups which meet weekly and are led by the Senior Pastor. One of these meets by Zoom which makes it accessible to people who otherwise might not be able to attend. The groups are open to all and afford an opportunity to share, pray and reflect together on the preached word and its application in our lives. We are encouraged by the way they are growing. We meet each week to pray for the Church and during the year, have started two Bible Studies, one in the daytime and the other in the evening. These are led by the Deaconess and Assistant Pastor, and there has been positive feedback to date. We are grateful to God for the opportunities available to us to meet and grow together.
The Senior Pastor and a small team continue to hold weekly services at Hare Hill Extra Care Housing Scheme. This ministry has been very blessed, and it seems that a Church is growing there as a branch of The Vine Fellowship.
Page 3
**The Vine Fellowship (Littleborough) Trustees Annual Report**
Our Food Store is now located at the Christian Centre and has continued to serve the local community. The Vine Fellowship has again kept this supplied. The Store is used primarily by people struggling to make ends meet on benefits, and we take every possible opportunity to speak to them of God’s love and to share our faith in Jesus.
Our Gospel Garden is a very special place and a blessing to many who find comfort and solace there. It gives a clear statement of our Christian faith. We update the plaques regularly with the names of brethren who are now with the Lord, and we seek to maintain the Garden well.
After much prayer, this year in conjunction with Briercliffe Company Limited, we commenced redecorating and refurbishing the property previously used as The Vine Christian Bookshop and Coffee House to prepare for a new ministry. This work is now nearing completion. (See more details in Future Plans.)
During the year under review, we have continued to support Grapevine Ministries in Kenya. Members of the Fellowship donate to this ministry, and we send money quarterly. In August 2022, Pastor Joseph wrote “we aspire to finish the church building project this year and probably build 2 classrooms for the children’s ministry. . . We covet your prayer and financial assistance as you have always helped us.” Pastor Joseph promptly confirms receipt of donations. Once again, we divided our Christmas Day collection between Grapevine Ministries and Tearfund.
We have continued to donate money throughout the year to Tearfund, a leading Christian relief and development agency, and this has included their emergency and disaster appeals. As they rightly state “Poverty is not God’s plan. We, His church, are.” It is a challenging time in many of the countries where Tearfund works with global food shortages and millions still living in poverty. They undoubtedly support some of the poorest people on earth in Jesus’ name. We have continued to donate monthly to Springhill Hospice in Rochdale in gratitude for their dedicated care and are now also supporting Open Doors monthly. We promote the work of Grapevine Ministries, Tearfund and Open doors on noticeboards at the rear of the chapel. We again collected new toys at Christmas which were donated to Health Visitors for distribution locally in high areas of deprivation and need. These were much appreciated.
This year, we lost one of our longstanding, faithful Trustees, and her entire estate was bequeathed to The Vine Fellowship.
## **FINANCIAL REVIEW**
The Trustees have reviewed the Charity’s financial position and are confident that the Charity will be able to continue its charitable objectives in the 12 months from the date of signing these accounts.
## **Reserves Policy**
The Trustees have examined the requirements for free reserves, and they consider that, given the nature of the charity’s work, free reserves should be equivalent to approximately 3 months routine expenditure. The Trustees are of the opinion that this provides sufficient flexibility to cover temporary shortfalls in incoming resources.
Page 4
**The Vine Fellowship (Littleborough) Trustees Annual Report**
## **PLANS FOR FUTURE PERIODS**
We constantly pray for God’s will for the future, and this is reflected in the preaching. Our longing in both our individual lives and as a Church is to be more like Jesus and to be effective in communicating that He is the perfect answer to our every need. We are aware that we must depend completely on the Lord and on the power of His Holy Spirit to fulfil our mission to take the life of Jesus out into the world. The Church is growing spiritually and numerically, and this is reflected in many areas of ministry. We continue to encourage all our members to discover and use their spiritual gifts in the life of the Church.
The work at The Vine, previously our Bookshop and Coffee House, is nearing completion, and we look forward to shortly commencing a new ministry there as part of our outreach into the local community. We are conscious of the immensity of need all around us and the impact of the cost-of-living crisis. We shall seek to offer a safe, warm, welcoming space open to all, with members of the Fellowship at hand willing to listen, support, pray and share the Good News of Jesus. The Food Store will be based there for ease of access in emergency, and we envisage having a lending library with Christian books.
We are also planning some refurbishing in Briercliffe House, our Home of Healing, in cooperation with Briercliffe Company Limited and look forward to extending our ministry there. We have plans to create a Chapel there. We pray that all our plans for the future will be to the glory of God.
In conclusion, we wish to thank all our Trustees who have faithfully and sacrificially served during the past year. Once again we thank Almighty God, our Lord Jesus Christ, and the Holy Spirit for all the blessings of the past year and to them, we give all glory, honour and praise.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Vine Fellowship is established for charitable purposes only and is registered with the Charity Commission. Its members subscribe to the Basis of Faith as set out in The Vine Fellowship Constitution.
The management of The Vine Fellowship is the responsibility of the Council. The Council currently has eighteen Trustees. Sadly, during the last year, we lost one of our faithful, long serving Trustees.
During the past year, The Vine Fellowship has had one full time employee, the Senior Pastor, and one part time employee, the Secretary to The Vine Fellowship/Personal Assistant to the Senior Pastor. Both are paid employees and Trustees. The Assistant Pastor/Treasurer/Administrator, the Deaconess/Pastoral Worker, function as staff members on a voluntary basis and are also Trustees. We wish to thank our previous Treasurer/Administrator for his many years of faithful service. He continues as a staff member and Trustee. We also have many other committed volunteers.
During the year, the Council met four times in all, twice via Zoom, and held the Annual General Meeting.
Signed on behalf of the charity's trustees
## J B Pettifer
Revd. J. B. Pettifer (Senior Pastor) Trustee
22 December 2023
Page 5
**The Vine Fellowship (Littleborough) Independent Examiners Report**
## **Independent Examiner's Report to the trustees of The Vine Fellowship (Littleborough)**
I report to the trustees on my examination of the financial statements of The Vine Fellowship (Littleborough) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
Ian Cunningham FMAAT Pennine Accounting Limited 109A Church Street Littleborough
Lancashire OL15 8AA 22 December 2023
Page 6
**The Vine Fellowship (Littleborough) Statement of Financial Activities**
## **for the year ended 31 March 2023**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Investments
4
**Total**
**Expenditure on:**
Charitable activities
5
Other
7
**Total**
Net gains on investments
**Net income/(expenditure)**
8
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|||||
|---|---|---|---|---|
||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**|
||**2023**|**2023**|**2023**|**2022**|
||**£**|**£**|**£**|**£**|
||||||
||81,059|-|81,059|68,058|
||6,600|-|6,600|6,600|
||87,659|-|87,659|74,658|
||||||
||42,820|-|42,820|42,930|
||36,939|5,677|42,616|42,799|
||79,759|5,677|85,436|85,729|
||-|-|-|-|
||7,900|(5,677)|2,223|(11,071)|
||(4,338)|4,338|-|-|
||3,562|(1,339)|2,223|(11,071)|
||||||
||3,562|(1,339)|2,223|(11,071)|
||||||
||12,829|26,509|39,338|50,409|
||16,391|25,170|41,561|39,338|
||||||
||||||
||||||
Page 7
**The Vine Fellowship (Littleborough) Balance Sheet at 31 March 2023**
|**Charity No. 1047894**
**Fixed assets**
Tangible assets
11
Investments
12
**Current assets**
Debtors
13
Cash at bank and in hand
**Creditors:**Amount falling due within one year
14
**Net current assets/(liabilities)**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
15
Restricted income funds
**Unrestricted funds**
15
General funds
**Reserves**
15
**Total funds**|**2023**
**£**
36,177
-
36,177
1,848
5,433
7,281
(1,897)
5,384
41,561
41,561
41,561
25,170
25,170
16,391
16,391
41,561|**2022**
**£**
39,873
-|
|---|---|---|
|||39,873
8,561
2,876|
|||11,437
(11,972)|
|||(535)
39,338|
|||39,338|
|||39,338|
|||26,509|
|||26,509
12,829|
|||12,829|
|||39,338|
Approved by the trustees on 22 December 2023
And signed on their behalf by:
## J B Pettifer
Revd. J. B. Pettifer (Senior Pastor) Trustee 22 December 2023
Page 8
**The Vine Fellowship (Littleborough) Notes to the Accounts**
## **for the year ended 31 March 2023**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the 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 of an 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 of grants, 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 of any 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 of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
**The Vine Fellowship (Littleborough) Notes to the Accounts**
## **Expenditure**
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
|useful life:||
|---|---|
|Leasehold property|10% Reducing balance|
|Motor vehicles|25% Reducing balance|
|Fixtures, Fittings, &
Equipment|15% Straight line|
Categorised under premises are enhancements including the Gospel Garden
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 10
**The Vine Fellowship (Littleborough) Notes to the Accounts**
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Statement of Financial Activities - prior year**
|2
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Investments
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
68,058
6,600
74,658
42,930
42,799
85,729
(11,071)
(11,071)
(11,071)
23,900
12,829|**Restricted**
**funds**
**2022**
**£**
-
-
-
-
-
-
-
-
-
26,509
26,509|**Total funds**
**2022**
**£**
68,058
6,600|
||||74,658
42,930
42,799|
||||85,729|
||||(11,071)|
||||(11,071)|
||||(11,071)
50,409|
||||39,338|
Page 11
**The Vine Fellowship (Littleborough) Notes to the Accounts**
|3
**Income from donations and legacies**
Donations and legacies
Gift Aid
Briercliffe Company Limited
donation
4
**Income from investments**
Property Rental Income
5
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Food Store
Employee wages and
pensions
Overseas Ministry
Books, Flowers, &
Communion Wine
Grants made
_Governance costs_|**Unrestricted**
**£**
71,131
7,727
2,201
81,059
**Unrestricted**
**£**
6,600
6,600
**Unrestricted**
**£**
658
32,234
1,825
-
8,103
42,820|**Total**
**2023**
**£**
71,131
7,727
2,201
81,059
**Total**
**2023**
**£**
6,600
6,600
**Total**
**2023**
**£**
658
32,234
1,825
-
8,103
42,820|**Total**
**2022**
**£**
68,058
-
-|
|---|---|---|---|
||||68,058|
||||**Total**
**2022**
**£**
6,600|
||||6,600|
||||**Total**
**2022**
**£**
290
29,434
-
836
12,370|
||||42,930|
Page 12
**The Vine Fellowship (Littleborough) Notes to the Accounts**
## 6 **Analysis of grants**
|**Activity or programme**
General activities
Overseas Ministry
Springhill Hospice
Tear Fund
**Activity or programme**
General activities
Overseas Ministry
Springhill Hospice
Tear Fund
7
**Other expenditure**
Other interest payable
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
8
**Net income/(expenditure) before transfers**
This is stated after charging:
Depreciation of owned fixed assets|**Grants to**
**Institutions**
**£**|**Grants to**
**Individuals**
**£**
-
2,663
-
-
2,663
**Grant**
**funding of**
**activities**
**£**
1,080
2,663
600
3,760
8,103
**Restricted**
**£**
-
-
2,858
2,819
-
-
5,677
**2023**
**£**
4,623|**Total**
**2023**
**£**
1,080
2,663
600
3,760
8,103
**Total**
**2023**
**£**
1,080
2,663
600
3,760
8,103
**Total**
**2023**
**£**
1,050
1
29,058
4,623
6,082
1,802
42,616|**Total**
**2022**
**£**
7,192
1,925
600
2,653|
|---|---|---|---|---|
||1,080||||
||-||||
||600||||
||3,760||||
||5,440
**Unrestricted**
**£**
1,050
1
26,200
1,804
6,082
1,802
36,939|||12,370|
|||||**Total**
**2022**
**£**|
|||||7,192|
|||||1,925|
|||||600|
|||||2,653|
|||||12,370|
|||||**Total**
**2022**
**£**
-
-
29,371
4,371
5,964
3,093|
|||||42,799|
|||||**2022**
**£**
4,371|
Page 13
**The Vine Fellowship (Littleborough) Notes to the Accounts**
## 9 **Trustee remuneration and expenses**
|**2023**|**2022**|
|---|---|
|**Number**|**Number**|
The nature of the reimbursed expenses Two trustees were employed by the charity but not paid for their duties as trustees.
## 10 **Staff costs**
|**Staff costs**|||
|---|---|---|
|Pension costs|**2023**
348
348|**2022**
290|
|||290|
No employee received emoluments in excess of £60,000. Trustees have been paid for their for their work for the charity, not in respect of their duties as trustees.
The average monthly number of full time equivalent employees during the year was as follows:
|Fellowship Pastor
Administrator|**2023**
**Number**
1
1
2|**2022**
**Number**
2
-|
|---|---|---|
|||2|
The Charity operates a Workplace Pension Scheme with NEST
## 11 **Tangible fixed assets**
|**Tangible fixed assets**|||||
|---|---|---|---|---|
|**Cost or revaluation**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation and**
**impairment**
At 1 April 2022
Depreciation charge for the
year
At 31 March 2023
**Net book values**
At 31 March 2023
At 31 March 2022|**Land and**
**buildings**
**£**
49,150
-
49,150
13,198
3,595
16,793
32,357
35,952|**Motor**
**vehicles**|**Fixtures,**
**Fittings, &**
**Equipment**
**£**
6,368
927
7,295
2,447
1,028
3,475
3,820
3,921|**Total**
**£**
55,518
927|
|||**£**
-
-
-
-
-
-
-
-|||
|||||56,445|
|||||15,645
4,623|
|||||20,268|
|||||36,177|
|||||39,873|
## 12 **Investments**
The Charity receives rental income from property owned by Briercliffe Company Ltd
Page 14
**The Vine Fellowship (Littleborough) Notes to the Accounts**
## 13 **Debtors**
|Prepayments and accrued income
14 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals
15 **Movement in funds**|**2023**
**£**
1,848
1,848
**2023**
**£**
(321)
343
936|**2022**
**£**
8,561|
|---|---|---|
|||8,561|
|||**2022**
**£**
9,388
313
-|
||939|2,271|
||1,897|11,972|
||||
|**Movement in funds**||||||
|---|---|---|---|---|---|
||**At 1 April**
**2022**
26,509
26,509
12,829
39,338|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
-
-
87,659
87,659|**Resources**
**expended**
**£**|**Gross**
**transfers**
**£**
4,338
4,338
(4,338)
-|**At 31**
**March**
**2023**
**£**
25,170|
|**Restricted funds:**
**Restricted income funds:**
Garden Fund
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**||||||
||||(5,677)|||
||||(5,677)
(79,759)
(85,436)|||
||||||25,170|
||||||16,391|
||||||41,561|
Purposes and restrictions in relation to the funds: Restricted funds: Garden Fund Provision and maintenance of gardens
16 **Analysis of net assets between funds**
|Fixed assets
Net current assets|**Unrestricted**
**funds**
**£**
11,846
4,545
16,391|**Restricted**
**funds**
**£**
24,331
839
25,170|**Total**
**£**
36,177
5,384|
|---|---|---|---|
||||41,561|
Page 15
**The Vine Fellowship (Littleborough) Notes to the Accounts**
## 17 **Reconciliation of net debt**
|17 **Reconciliation of net debt**||||
|---|---|---|---|
|Cash and cash equivalents
Net debt|**At 1 April**
**2022**
**£**|**Cash flows**
**£**|**At 31**
**March**
**2023**
**£**|
||2,876|2,557|5,433|
||2,876
2,876|2,557
2,557|5,433|
||||5,433|
|||||
|18 **Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2023**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The Charity contributes to a Workplace Pension Scheme with
The pension cost charge to the charity
amounted to:
19 **Related party disclosures**
**_Transactions with related parties_**
_Name of related party_
Briercliffe Company Limited
_Description of relationship_
_between the parties_
Common trustees
_Description of transaction_
_and general amounts_
_involved_
Grant received from Briercliffe
Limited charity of £2,200.86
_Amount due from/(to) the related party_|are as follows:
**2023**
**Other**
**£**
NEST
**2023**
**£**
348
Company|**2022**
**Land and**
**buildings**
**£**
**2023**
**£**
2,201|**2022**
**Other**
**£**
**2022**
**£**
290|
||||**2022**
**£**|
||||(5,681)|
Page 16
**The Vine Fellowship (Littleborough) Statement of Cash flows**
**for the year ended 31 March 2023**
|**Cash flows from operating activities**
**Net income/(expenditure) per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
**Net cash used in operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
Dividends, interest and rents from investments
**Net cash from/(used in) investing activities**
**Net cash from financing activities**
**Net increase/(decrease) in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2023**
**£**
2,223
4,623
(6,600)
6,713
(10,075)
(3,116)
(927)
6,600
5,673
-
2,557
2,876
5,433|**2022**
**£**
(11,071)
4,371
(6,600)
(4,955)
6,549|
|---|---|---|
|||(11,706)
(7,926)
6,600|
|||(1,326)|
||||
|||-|
||||
|||(13,032)|
|||15,908|
|||2,876|
||||
|**Components of cash and cash equivalents**|||
|Cash and bank balances|5,433|2,876|
||||
||5,433|2,876|
Page 17
**The Vine Fellowship (Littleborough) Detailed Statement of Financial Activities**
## **for the year ended 31 March 2023**
|**Income and endowments from:**
Donations and legacies
Donations and legacies
Gift Aid
Briercliffe Company Limited
donation
Investments
Property Rental Income
**Total income and endowments**
**Expenditure on:**
Charitable activities
Food Store
Employee wages and pensions
Overseas Ministry
Books, Flowers, & Communion
Wine
Grants made
**Total of expenditure on charitable**
**activities**
Other expenditure
Other interest payable
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings|**Unrestricte**
**d funds**
**2023**
**£**
71,131
7,727
2,201|**Restricted**
**funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,858
-
2,858
2,670|**Total funds**
**2023**
**£**
71,131
7,727
2,201|**Total funds**
**2022**
**£**
68,058
-
-|
|---|---|---|---|---|
||81,059||81,059|68,058|
||6,600||6,600|6,600|
||6,600||6,600|6,600|
||87,659
658
32,234
1,825
-
8,103||87,659
658
32,234
1,825
-
8,103|74,658
290
29,434
-
836
12,370|
||42,820||42,820|42,930|
||42,820
1,050
1||42,820
1,050
1|42,930
-
-|
||1,051||1,051|-|
||8,878
4,665
3,662
4,240
4,755
-||8,878
4,665
3,662
4,240
7,613
-|9,296
7,232
2,919
4,527
4,426
971|
||26,200||29,058|29,371|
||925||3,595|3,591|
Page 18
## **The Vine Fellowship (Littleborough) Detailed Statement of Financial Activities**
|Depreciation of Motor vehicles
Depreciation of Fixtures, Fittings,
& Equipment
Bank charges
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure) before**
**other gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|-
879
63
-
241
604
791
338
4,045|-
149
-
-
-
-
-
-
-
2,819
-
-
5,677
5,677
-
(5,677)|-
1,028
63
-
241
604
791
338
4,045|-
780
-
20
-
683
578
861
3,822|
|---|---|---|---|---|
||7,886||10,705|10,335|
||1,802||1,802|3,093|
||1,802||1,802|3,093|
||||||
||36,939||42,616|42,799|
||79,759
-||85,436
-|85,729
-|
||7,900
(4,338)||2,223
-|(11,071)
-|
|||4,338|||
||3,562
-|(1,339)|2,223
-|(11,071)
-|
|||-|||
||3,562|(1,339)|2,223|(11,071)|
||||39,338|50,409|
||12,829|26,509|||
||16,391|25,170|41,561|39,338|
## **Signature:**
**Email:** ghopcroft@aol.com
Page 19