The Vine Fellowship {Littleborough)
Charlty No. 1047894
Trustees, Report and Unaudited Accounts
31 March 2024

The Vine Fellowsh ip (Littleborough)
Contents
Pages
2to6
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Actlvltles
Balance Sheet
Notes to the accounts
10t018
Statement of Cash flows
19
Detailed Statement of Flnanclal Activities
20to21
Page 1

The Vine Fellowship {Littleborough)
Trustees Annual Report
The Vine Fellowship
The Trustees present thelr report wlth the unaudlted flnancial statements of the charity for the year ended
31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1047894
Principal Offi
The Chrlstian Centre
43 Todmorden Road
Llttleborough
OL15 9EA
Trustees
The followlng trustees served throughout the year:
Mrm, Baron
Mrs B. Butt
Mr. A Campbell (Assistant Pastor)
Mrs E. Campbell
Mr M. Christie
Mrs. P.J.R Clegg (Secretary to The VSne Fellowshlp/Personal Asslstant to Senlor Pastor)
Mrs M. P, Flynn
Mrs E. E, Holt
Mrs K. Holt
Mr. G.A. Hopcroft (Treasurer/Adm Inistrator)
Mrs R. J. Langan
MrsA. Mliis
Mrsc. Mills
Mr G.R. Mills
Miss K,J, Ollver (Deaconess/Pastoral Worker)
Revd. J. B. Pettifer (Senlor Pastor)
Mr. J.B. Powell
(Reslgned 16 February 2024}
Mrs L. A. Trotter
Page 2

The Vine Fellowship (Littleborough)
Trustees Annual Report
Accountants
Pennine Accounting Lim ited
109A Church Street
Littleborough
Lancashlre
OL15 8AA
Bankers
Yorkshire Bank plc
9-11 Yorkshlre Street
Rochdale
OL161BL
Sollcitors
Wrlgleys Sollcltors LLP
19 Cookrldge Street
Leeds
LS2 3AG
OBJECTIVES AND ACTIVITIES
The objectlves of The Vlne Fellowshlp are the advancement of the Chrlstlan rellglon, and the promotion of
any purposes which are exclusively charltable.
PUBLIC BENEFIT
The Trustees are aware of the Charlty Comm Isslon's guldance on publlc benefit and are confldent that the
account of the Charlty's achlevements and performance durlng the past year reflects the fact that the publlc
In general and speclfic sectlons of the public beneflted In many ways from the mlnlstry of The Vlne
Fellowshlp. ThSs beneflt extends locally to Sprlnghlll Hosplce In Rochdale, reglonally to Manchester City
Mission, and globally to Grapevlne M Inlstrles In Kenya, Tearfund's work In the thlrd world, and Open Doors
Minlstry to persecuted Chrlstlans around the world, The work of the charity and the funds It ralses are wholly
dlrecte(J towards furtherlng the alms and obJectlve3 set out above, and tho Trustees ore thoroforo of tho
vlew that the charlty satisfies the criterla laid down for m eetlng publlc benefit.
GRANT MAKING POLICY
The charlty makes regular donatlons to Briercllffe Company Llmited, a charitable company that shares slmilar
objectives to The Vine Fellowship and provldes and malntains all the buildings used by the Fellowship.
ACHIEVEMENTS AND PERFORMANCE
Worshlp Is at the ￿ntre of our life at The Vine Fellowshlp, and we meet regularly to worshlp In the Chapel.
Since the pandemic, we have contlnued to Ilvestream our Sunday Mornlng and Wednesday Evening Services
for the benefit of those at a distance and those unable to attend for various other reasons. Our commltted
choir is well rehearsed and continues to bless our Sunday worship. We are encouraged that during the year,
we have welcomed new people, and they have brought others. We also have a steady flow of visitors.
Page 3

The Vine Fel lowsh ip {Littleborough}
Trustees Annual Report
We commence our Sunday servI￿s with everyone together, but then our children leave for their own time of
mlnlstry which includes prayer, breaking bread. teaching and a craft activity. We have a small rota of helpers
and take our responsibility for safeguarding both children and vulnerable adults seriously. We are, at present,
reviewing our Safeguarding Policy, and the Church is a member of Thirtyone:eight, the independent Christlan
Safeguardlng Charity.
We contlnue to recelve Inspired and challenglng preaching from our Senior Pastor who spends much of hls
tlme listening to the Lord, writing what he receives, and in prayer for God's will for His Church. We have
three small groups whlch meet weekly and are led by the Senior Pastor. One of these meets on Saturdays by
Zoom whlch makes it accesslble to people who otherwise might not be able to attend. The groups are open
to all and are a vltal part of our splritual growth. They afford the opportunlty to share, pray and reflect
together on the preached word and Its appllcatlon to our Ilves. We also meet weekly to pray for the Church
and have two Bible Studles, one In the daytime led by the Deaconess and the other In the evening taken by
the Asslstant Pastor. We are grateful to God for the many opportunities where we can meet and grow
together.
The Senlor Pastor and a small team contlnue to hold weekly servlce5 locally at Hare Hlll Extra Care Centre.
We also have our Food Store at the Chrlstlan Centre with food supplled by The Vlne Fellowshlp and Its
members. The Store Is used prlmarlly by people In poverty struggllng to make ends meet on beneflts, and
whenever possSble, we seek to wltness to them and to share God's love and our falth in Christ Jesus.
Our Gospel Garden Is a very speclal pla￿ and blesses many who flnd peace and solace there. It glves a clear
statement of our Christian faith in Sts deslgn and w5th the appropriate Scrlptures on the lecterns. We update
the plaques regularly wlth the names of brethren who are now wlth the Lord, and we malntain the Garden
wlth devotion and care.
We have contlnued to support Grapevlne Minlstrles In Kenya. Members of the Fellowshlp donate to thls
mlnistry, and we send money quarterly Includlng part of our Chrlstmas Day collectlon. Pastor Joseph
promptly conflrms recelpt of donatlon5 and emalls us from tlme to tlme. He recently stated "We are dolng
well in the Lord. We thank God for HIS goodness and falthfulness In every way. klndly contlnue to pray for
us as a natlon, the economic situation Is really bad here.
We have contlnued to donate money regularly to Tearfund, a le8dlng Chrlstlan rellef and development
agency, and this has included emergency and dlsaster appeals. As they state "Poverty Is not God's plan. We,
His church are., Tearfund works through local Churches In many countrles where m S11ions are stlll Ilving In
poverty. They undoubtedly support some of the poorest people on earth In Jesus, name. As they state,
"Through your prayers and your glving, you are equlpplng our local church partner5 in communltles.
across the world to help families to put the past behlnd them and build a better future.
We also support Open Doors monthly, Open Doors works In more than 70 countrles'helplng persecuted
Christlans contlnue to courageously follow Jesus" desplte the cost. It supports them by provldlng reSoUr￿S
and encouraging the church to pray, glve, and speak out for those who cannot Ilve out their falth In freedom.
We donate monthly to Sprlnghill, our local hospio, In appreciatlon of the dedicated care they offer and
during the past year, have also donated to Manchester City Mission, a Chrlstlan charlty whlch "seeks to meet
people where they are and makes a differen￿ in their lives by acts of compassion." We keep the Fellowshlp
Informed by promoting the work of Grapevlne Ministries, Tearfund, Open doors and Springhill Hospice on
not1￿bOardS at the rear of our chapel. We agaln collected new toys at Christmas whlch were donated to
Health Visltors for distribution locally in areas of hlgh deprivation and need.
Page 4

The Vine Fellowsh ip (Littleborough)
Trustees Annual Report
PERIODS 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 signlng these accounts.
RESERVES POLICY
The Trustees have examined the requirements for free reserves, and they consider that, given the nature of
the charlty's work, free reserves should be equivalent to approximately 3 months routine expenditure. The
Trustees are of the opinion that this provides sufflclent flexibility to cover temporary shortfalls in incoming
resources.
PLANS FOR FUTURE PERIODS
In May, we held a day's conference at a local venue with all the Church Invited to attend. Our focus was to
revlew our varlous mlnistrles and the use of our current resources and to seek God's will together for the
future. Thls proved a constructive tlme wlth some significant suggestions and recommendations for future
action. As we contemplate the future, we long to see His Church here1Sving Ilke Jesus did when He walked
thls earth with signs, wonders and m Iracles aboundlngi SO that we can honestly say we cannot help speaklng
about what we have seen and heard. We are wltnessing God movlng In power and bulldlng HIS Church, We
anticipate an exciting future ahead and long that all see the vlslon and catch the fire of the Holy Splrlt In our
m Idst. The Church Is growlng spiritually and numerlcally, and thls Is reflected In our dlfferent areas of
mlnistry.
As recorded in last year's Annual Report, one of our falthful, former Trustees bequeathed her entlre estate to
The Vine Fellowshlp. Th15 included a residential property which we intend to have valued and sell.
In conclusion, we pray that all our plans wlll be to the glory of God. We thank Almlghty God, our Heavenly
Father, His Son, our Lord Jesus Christ, and the Holy Spirlt for all the blessings poured out upon The Vlne
Fellowshlp in the last year, and to Them we glve all the glory, honour and pralse. We also thank all our
Trustees who have served falthfully and sacrlflclally durlng the past year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Vlne Fellowship Is establlshed for charltable purposes only and is reglstered wlth the Charlty
Comm15slon. Its members subscrlbe to the Basls of Falth as set out In The Vine Fellowship Constitutlon,
The management of The Vlne Fellowship Is the responslblllty of the Councll. The Councll currently has
seventeen Trustees.
During the past year, The Vlne Fellowshlp has had one full tlme employee, the Senlor Pastor, and one part
tlme employee, the Secretary to The Vine Fellowship/Personal Assistant to the Senior Pastor. Both are pald
employees and Trustees. The Asslstant Pastor, the Deaconess/Pastoral Worker and the Treasurer/
Adm inistrator function as staff members on a voluntary basis and are also Trustees, We also have many
other committed volunteers, both on the Council and active in the ministry of The Vlne Fellowshlp,
During the year, the Councll met slx tlmes In all, three tlmes v5a Zoom, and held the Annual General Meeting.
A small Trustee Management Team deals wlth day-to-day buslness as necessary, and there Is also a
sub-committee which annually revlews salarles and related issues of employment.
Page 5

The Vine Fellowship (Littleborough)
Trustees Annual Report
Statement of Trustees, responslbillties in relation to the financial statements
The Trustees are responsible for keeplng proper accountlng records that dlsclose wlth reasonable accuracy at
any tlme the financial position of the charlty and It enables them to ensure that the financial statements
comply wlth the Charltles Act 2011, the applicable Charlties (Accounts and Reports) Regulatlons, and the
provlslons of the Trust deed. The Trustees are also responslble for safeguardlng the assets of the char5ty and
hence taking reasonable steps for the preventlon and detectlon of fraud and other 5rregularltles,
Signed on behalf of the charlty's trustees
dOlAtr
Revd. J. B. Pettlfer {Senlor Pastor}
Trustee
19 November 2024
Page 6

The Vine Fellowsh ip (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 2024.
Responsib ilities and basis of report
As the charity's trustees you are responsible for the preparation of the flnancial statements in accordan
with the requlrements of the Charitles Act 2011 {'the Act.).
I report In respect of my examination of the charlty's financlal statements carrled out under sectlon 145 of
the 2011 Act and in carrying out my examination I have followed all the appllcable Dlrections given by the
Charity Commisslon under section 145(5)(b) of the Act.
As examlner, l am a member of the Associatlon of Accounting who have adopted the provlslons of the
Revlsed Ethlcal Standards 2016 Issued by the Financlal Reportlng Councll {FRC).
Independent examlner's statement
I have completed my examinatlon. I can conflrm that no materlal matters have come to my attentlon In
connectlon wlth the examlnatlon glvlng me cause to belleve that In any materlal respect:
the accountlng records were not kept In respect of the charlty as required by sectlon 130 of the Act,, or
the flnanclal statements do not accord wlth those records. or
the flnanclal statements do not comply wlth the appllcable requlrements concernlng the form and
content of flnanclal ststements set out In the Charltles (Accounts and Reports) Regulatlons 2(X)8 other
than any requlrement that the flnanclal statements glve a 'true and falr, vlew whlch Is not a matter
consldered as part of an Independent examSnatlon.
I have no concerns and have come across no other matters in connectlon wlth the examlnatlon to whlch
attention should be drawn In thls report In order to enable a proper understanding of the financlal
statements to be reached.
Mr lan Cunningham Association of Accountlng
Technicians (AAT)
Pennlne Accountlng Limited
109A Church Street
Llttleborough
Lancashire
OL15 8AA
19 November 2024
Page 7

The Vine Fellowship {Littleborough)
Statement of Financial Activities
for the year ended 31 March 2024
Unrestricted
funds
2024
Restricted
funds Total funds Total funds
2024
2024
2023
Notes
Income and endowments
from:
Donations and legacies
Investments
181,161
4,525
181,161
4,525
81,059
6,600
Total
185,686
185.686
87,659
Expenditure on:
Raising funds
Charltable activltles
Other
18,044
39,763
46,821
18,044
39,763
51,776
42,820
42,616
4,955
4.955
Total
104,628
109,583
85,436
Net galns on Investments
Net income
81,058
(2,417)
{4,955)
2,417
76,103
2,223
Transfers between funds
Net income before other
gains/(losses)
78,641
(2,538)
76,103
2,223
Other gains and losses
Net movement in funds
78.641
(2.538)
76,103
2,223
Reconciliation of funds:
Total funds brought forward
16,391
25,170
41,561
39,338
Total funds carrled forward
95,032
22,632
117,664
41,561
Page 8

The Vine Fellowsh ip (Littleborough)
Balance Sheet
at 31 March 2024
Charlty No. 1047894
2024
2023
Fixed assets
Tanglble assets
Investments
12
13
32,635
36,178
32,635
36,178
Current assets
Debtors
Cash at bank and In hand
14
13,218
86,524
99,742
(14,713)
85,029
117,664
117,664
1,847
5,433
7,280
(1 ,897)
5,383
41,561
41,561
Credltors: Amount falllng due wlthln one year
Net current assets
15
Total assets less current liabllltles
Net assets exclud Ing pension asset or Ilab Illty
Total net assets
117,664
41,561
The funds of the charlty
Restrlcted funds
Restrlcted Income funds
16
22,632
22,632
25,170
25,170
Unrestricted funds
General funds
16
95,032
95,032
16,391
16,391
Reserves
16
Total funds
117,664
41,561
Approved by the trustees on 19 November 2024
And slgned on thelr behalf by.,
Revd. J. B.
Trustee
19 November 2024
ettlfer (Sen lor Pastor)
Page 9

The Vine Fellowship (Littleborough)
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice:
Accountlng and Reporting by Charities preparlng 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 (FRS102) and the
Charities Act 2011.
Change In basis of accounting or to previous accounts
There has been no change to the accountlng pollcies {valuatlon rules and method of accountlng) slnce
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestrlcted funds These are avallable for use at the dlscretion of the trustees in furtheran￿ of the
general objects of the charity.
These are unrestrScted funds earmarked by the trustees for partlcular purposes.
These are unrestrlcted funds whlch include a revaluation reserve representlng the
restatement of Investment assets at their market values.
These are avallable for use subject to restrlctlons Imposed by the donor or through
terms of an appeal.
Designated funds
Revaluatlon funds
Restrlcted funds
Income
Recognltlon of
Income
Income Is Included In the Statement of Financlal Actlvitles (SOFA) when the charlty
becomes entitled to, and vlrtually certaln to recelve, the Income and the amount of
the Income can be measured wlth sufflcient reliabillty.
Income with related Where Income has related expenditure the Sncome and related expendlture Is
expendlture
reported gross In the SOFA.
Donatlons and
legacles
Voluntary Income recelved by way of grants, donatlons and glfts Is Included In the
the SOFA when recelvable and only when the Charlty has uncondltlonal entitlement
to the Income.
Tax reclalms on
Income from tax reclaims Ss Included In the SOFA at the same tlme as the
donatlons and glfts giftldonatlon to whlch It relates.
Donated ServI￿S
These are only Included In Income Iwlth an equivalent amount In expendlture)
where the beneflt to the Charlty 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.
Galns/(losses) on
Thls Includes any gain or loss resultlng from revalulng Investments to market value
revaluation of flxed at the end of the year.
assets
Galns/(losses) on
Snvestment assets
and faclllties
This Includes any gain or loss on the sale of Investments.
Page10

The Vine Fellowsh ip (Littleborough)
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated wlth attractlng voluntary income, fundralsing
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the dellvery of Its activities and
charitable activities services in the furtherance of its objects, includlng the maklng of grants and
governance costs.
All grant expendlture Is accounted for on an actual pald basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These Include those costs assoclated wlth meetlng the constitutional and statutory
requirements of the Charlty, includlng any audlt/independent examination fees,
costs linked to the strateglc management of the Charlty, together with a share of
other admlnlstratlon costs.
These are support costs not allocated to a partlcular activity.
Grants payable
Governance costs
Other expenditure
Taxation
The charlty Is exempt from tax on Its charltable actlvltles.
Tangible fixed assets and depreclatlon
Depreciatlon is provlded at the followlng annual rates In order to wrlte off each asset over Its estlmated
useful Ilfe..
Leasehold property
Motor vehlcles
Flxtures, Flttlngs, &
EquSpment
10% Reduclng balan
25% Reduclng balance
15% Stralght Ilne
Categorised under premlses are enhancements Includlng the Gospel Garden
Trade and other debtors
Trade and other debtors are recognlsed at the settlement amount due after any trade dlscount offered.
Prepayments are valued at the amount prepaid net of any trade dlscounts due.
Cash and cash equivalents
Cash and cash equivalents comprlse cash at bank and on hand, demand deposlts with banks and other
short-term highly liquid Investments wlth orlglnal maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or current Ilabilities.
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.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognlsed
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a thlrd party and the amount due to settle the obligation can be measured or
estlmated reliably. Creditors and provislons are normally recognised at their settlement amount after
allowing for any trade discounts due.
Page11

The Vine Fellowsh ip (Littleborough)
Notes to the Accounts
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownershlp to charity are classlfled
as operating leases.
Assets held under finance leases are in itially recognised as assets of the charlty at their fair value at the
In￿ptIOn of the lease or, if lower, at the present value of the minimum lease payments. The
correspond ing liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between flnance expenses and reduction of the lease obligation so as to
achleve a constant rate of Interest on the remaining balance of the liablllty. Finance expenses are
recognised im m ed lately, unless they are dlrectly attributable to qualifying assets, in whlch case they are
capitalised in accordance with the charity s policy on borrowing costs.
Assets held under flnance leases are depreciated in the same way as owned assets.
Operatlng lease payments are recognlsed as an expense on a straight-llne basls over the lease term.
In the event that lease incentives are recelved to enter into operating leases, such Incentlves are
recognlsed as a liability. The aggregate benefit of Incentlves Is recognised as a reduction of rental
expense on a stralght-llne basls.
Pension costs
The charlty operates a deflned contrlbution plan for Its employees. A deflned contribution plan Is a
penslon plan under whSch the charlty pays fixed contributlons into a separate entlty. Once the
contrlbutlons have been pald the charlty has no further payments obligations. The contrlbutlons are
recognised as expenses when they fall due. Amounts not pald are shown In accruals In the balance sheet.
The assets of the plan are held separately from the charlty In Independently admlnlstered funds.
Re￿Ipt of donated goods. faclllties and services
All donated goods, facllities and serv1￿$ recelved are recognised within incom ing resources and
expenditure at an estlmate of the v81ue to the charity.
Page12

The Vine Fellowship (Littleborough)
Notes to the Accounts
2 Statement of Financial Activities - prior year
Unrestricted
funds
Restricted
funds Total funds
2023
2023
2023
Income and endowments from:
Donations and legacies
Investments
81,059
6,6C(J
87,659
81,059
Total
87,659
Expendlture on:
Charltable activities
42,820
36,939
79,759
42,820
42,616
Other
5,677
5,677
Total
85,436
Net income
7,9C()
(4,338)
{5,677}
4,338
2,223
Transfers between funds
Net income before other
ga ins/{lossesl
Other galns and losses:
Net movement in funds
3,562
11,339)
2,223
3,562
{1,339)
2,223
Reconclllatlon of funds..
Total funds brought forward
Total funds carried forward
12,829
16,391
26,509
25,170
39,338
41,561
3 Income from donatlons and legacles
Unrestricted
Total
2024
Total
2023
Donations and leoacles
Glft Aid
Brlercliffe Company Llmlted
donatlon
88,104
8,607
88.104
8,607
71,131
7,727
2,201
Legacy from M Sugden Estate
84,450
181,161
84,450
181.161
81,059
The charity has recelved a legacy conslstlng of a resldential property which will be sold in due course. The
property has not yet been valued and so has not been Included wlthin the charlty assets during this
period.
4 Income from investments
Unrestricted
Total
2024
Total
2023
Property Rental Income
4,525
4,525
4,525
4,525
6,600
6,600
Page13

The Vlne Fellowship (Littleborough)
Notes to the Accounts
5 Expenditure on raising funds
Unrestricted
Total
2024
Total
2023
Costs of generating voluntary
Income
Donations and legacles
Brlercllffe Company Limited
donation
53
53
7.896
7,896
Legacy from M Sugden Estate
10,095
18,044
10,095
18,044
6 Expend Iture on charitab le activities
Unrestricted
Total
2024
Total
2023
Expendlture on charltable
8Ctlvltles
Food Store
Employee wages and
penslons
Overseas M Inlstry
Books, Flowers, &
Communion Wine
Grants made
Governance costs
782
782
658
31,647
31,647
32,234
1,825
1,656
1,656
5,678
5,678
8,103
39.763
39,763
42,820
Page14

The Vine Fellowship (Littleborough)
Notes to the Accounts
7 Analysis of grants
Grants to
Institutions
Grant5 to
Individuals
Activity or programme
Total
2024
Total
2023
Open Door
Overseas M Inlstry
Sprlngh111 Hosplce
Tear Fund
1,080
2,663
600
3,760
8,103
1,878
1,878
600
600
5,678
600
600
3,800
1,878
Grant
funding of
activities
Activity or programme
Total
2024
Total
2023
Open Door
Overseas Mlnlstry
Sprlnghlll Hosplce
Tear Fund
2,600
1,878
2,6CH)
1,878
600
1,080
2,663
600
3,760
8,103
6Tr)
5,678
600
5,678
8 Other expenditure
Unrestricted
Restricted
Total
2024
Total
2023
Muslc Costs
1,156
1,156
1,050
Other Interest payable
Premlses costs
Amort15ation, dtrprèeiatlon,
Impalrment, profit/loss on
dlsposal of flxed assets
General admlnlstratlve costs
30,476
2,417
32,893
29,058
1,869
2,538
4,407
4,623
5,755
7,565
46.821
5,755
7,565
51.776
6,082
1,802
42,616
Legal and profe55ional costs
4,955
9 Net income before transfers
2024
2023
Thls Is stated after charging:
Depreciation of owned flxed assets
4,407
4,623
Page 15

The Vine Fellowship (Littleborough)
Notes to the Accounts
10 Trustee remuneration and expenses
2024
Number
2023
Number
The nature of the reimbursed expenses
Two trustees were employed by the charity but not paid
for their duties as trustees.
11 Staff costs
2024
348
348
2023
348
348
Pension costs
No employee received emoluments in excess of £60.000, Trustees have been paid for their
for thelr work for the charlty, not In respect of their duties as trustees.
The average monthly number of full tSme equlvalent employees durlng the year was as follows:
2024
Number
2023
Number
Fellowship Pastor
Admlnistrator
The Charlty operates a Workplace Pension Scheme with NEST
12 Tangible fixed assets
Land and
buildings
Motor
vehlcles
Fixtures,
Fittings, &
Equipment
Total
Cost or revaluation
At 1 April 2023
Addltions
At 31 March 2024
Depreciation and
impairment
At 1 April 2023
Depreciation charge for the
year
At 31 March 2024
Net book values
At 31 March 2024
At 31 March 2023
49.150
7,295
864
8,159
56,445
864
57,309
49,150
16,793
3,474
20,267
3,236
1,171
4,407
20,029
4,645
24,674
29,121
32,357
3,514
3,821
32,635
36,178
13 Investments
The Charity receives rental inGotne from property owned by Briercliffe Company Ltd
Page16

The Vine Fellowship (Littleborough)
Notes to the Accounts
14 Debtors
2024
2023
Prepayments and accrued income
13,218
13,218
1.847
1,847
15 Cred itors:
amounts falling due wlthin one year
2024
2023
Trade credltors
Other taxes and social securlty
Other creditors
Accruals
11,500
494
(321)
343
936
939
1,897
2,719
14,713
16 Movement in funds
Incoming
resources
Gross
transfers
At31
March
2024
(includlng
At1 April
other
2023 gains/iosses)
Resour￿5
expended
Restrlcted funds:
Restricted income funds:
Garden Fund
25,170
{4,955)
2,417
22,632
Total
25,170
(4,955)
2,417
22,632
Unrestricted funds:
General funds
16,391
185,686
{104,628)
(2,417)
95,032
Total funds
41,561
185,686
{109,583)
117,664
Purposes and restrictlons In relatlon to the funds..
Restricted funds,,
Garden Fund
Provlslon and malntenance of gardens
17 Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
Fixed assets
Net current assets
10,842
84,190
95,032
21,793
839
22,632
32,635
85,029
117,664
Page 17

The Vine Fellowsh ip (Littleborough)
Notes to the Accounts
18 Reconciliation of net debt
At31
March
2024
At1 April
2023
Cash flows
Cash and cash equlvalents
5,433
5,433
81.091
81,091
86,524
86,524
Net debt
5,433
81,091
86,524
19 Commitments
Operating lease commitments
Annual commitments under non-cancellable operatlng leases are as follows,.
2024
Land and
buildings
2024
2023
2023
Other
Land and
buildings
Other
Operatlng leases wlth explry date:
Pension commitments
The Charlty contrlbutes to a Workplace Penslon Scheme wlth NEST
2024
2023
The penslon cost charge to the charlty
amounted to..
348
348
20 Related party dlsclosures
2024
2023
Transactions with related parties
Name of related party
Briercllffe Company Llmlted
Description of relationshlp
between the parties
Descrlptlon of transactlon
and general amounts
Involved
Amount due from/(toJ the related party
Common trustees
Grant pald to Brlercllffe Company Llmlted
charlty of £7,896.04
(7,896)
2,201
Page18

The Vine Fellowship (Littleborough)
Statement of Cash flows
for the year ended 31 March 2024
2024
2023
Cash flows from operating activities
Net income per Statement of Financial Activities
76,103
2,223
Adjustments for:
Depreclatlon of property, plant and equlpment
Dividends, interest and rents from Investments
{Increasel/Decrease In trade and other receivables
Increase/(Decrease) in trade and other payables
4,407
{4.525}
(11,371)
12,816
4,623
(6,600)
6,713
{10,075)
Net cash provlded by/(used in) operatlng actlvities
77,430
(3,116)
Cash flows from investing actlvltles
Payments for property, plant and equlpment
Dividends, Interest and rents from Investments
(864)
4,525
(927)
6,600
Net cash from Investing activities
3,661
5,673
Net cash from flnanclng activities
Net Increase In cash and cash equivalents
81 ,091
2,557
Cash and cash equivalents at the beglnnlng of the year
5,433
2,876
Cash and cash equlvalents at the end of the year
86,524
5,433
Components of cash and cash equivalents
Cash and bank balances
86,524
5,433
86,524
5,433
Page19

The Vine Fellowship {Littleborough)
Detailed Statement of Financial Activities
for the year ended 31 March 2024
Unrestricte
d funds
Restricted
funds
Total funds
2024
Total funds
2024
2024
2023
Income and endowments from..
Donations and legacies
Donations and legacies
Gift Aid
Briercliffe Company Llmlted
donation
Legacy from M Sugden Estate
88.104
8,607
88,104
8,607
71,131
7,727
2,201
84,450
181,161
84,450
181,161
81,059
Investments
Property Rental Income
4,525
4,525
185,686
4,525
4,525
185,686
6,600
6.6(K)
Total income and endowments
87,659
Expendlture on:
Costs of generatlng donatlons and
legacies
Donatlons and legacles
Brlercliffe Com pany Lim Ited
donatlon
Legacy from M Sugden Estate
53
53
7,896
7,896
10,095
18,044
10,095
18,044
Total of expend iture on raising
funds
18,044
18,044
Charltsble actlvltles
Food Store
Employee wages and pensSons
Overseas Ministry
Books. Flowers. & Communion
Wlne
Grants made
782
31,647
782
31,647
658
32,234
1,825
1,656
1,656
5,678
39,763
5,678
39,763
8,103
42,820
Total of expenditure on charitable
activities
39,763
39,763
42,820
Other expenditure
M uslc Costs
Other interest payable
1,156
1,156
1,050
1,156
1,156
1,051
Premises costs
Rates
Light, heat and power
9,803
5,634
9,803
5,634
8,878
4,665
Page 20

The Vine Fellowsh ip (Littleborough)
Detailed Statement of Financial Activities
Premlses cleaning
Prem ises insurances
Premises repairs and
maintenan
6,281
4,675
6,281
4,675
3,662
4,240
4,083
2,417
6,500
7.613
30,476
2,417
32,893
29,058
General admlnlstratlve costs,
Includlng depreciation and
amortisation
Depreciatlon of land and
buildlngs
Depreciatlon of Motor vehicles
Depreciatlon of Flxtures, Flttings,
& Equlpment
Bank charges
Postage and courlers
Software, IT support and related
costs
Stationery and prlnting
Subscriptlons
Sundry expenses
Telephone, fax an(1 broadband
833
2,403
3,236
3,595
1,036
135
1,171
1 ,028
117
117
63
312
312
241
408
545
783
3,581
7,624
408
545
783
3,581
10.162
604
791
338
4,045
10,705
2,538
Legal and professlonal costs
Audlt/lndependent examlnatlon
fees
Accountancy and bookkeeplng
6(X)
6,965
7,565
46,821
104,628
6,965
7,565
51,776
109,583
1,802
1,802
42,616
85,436
Total of expendlture of other costs
Total expenditure
Net galns on Investments
4,955
4,955
Net Income
81 ,058
(4,955)
76.103
2,223
Transfers between funds
(2,417)
2,417
Net income before other
gains/{losses>
78,641
{2,538)
76,103
2,223
Transfer Between Funds
-2417
2,417
Net movement in funds
78,641
{2,538)
76,103
2,223
Reconciliation of funds:
Total funds brought forward
16,391
25,170
41,561
39,338
Total funds carried forward
95,032
22,632
117,664
41,561
Page 21