The Vlne Fellowshlp ILlttleborough) Charlty No. 1047894 Trustees, Report and Unaudited Accounts 31 March 2025
The Vine Fellowship (Littleborough) Contents Pages 2to6 Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Statement of Cash flows 19 Notes to the Accounts IOto18 Detailed Statement of Financial Activities 20to21 Page I
The Vine Fellowship ILittleborough) Trustees Annual Report The Vine Fellowship The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1047894 Princlpal Office The Christian Centre 43 Todmorden Road Littleborough OL15 9EA Trustees The following trustees served during the year.. Mr M. Baron Mrs B. Butt Mrs E. Campbell Mr. A Campbell (Assistant Pastor) 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 (Treasurer) Mrs R. J. Langan Mr G.R. Mills Mrs A. Mills Mrs C. Mills Miss K.J. Oliver IDeaconess/Pastoral Worker) Revd. J. B. Pettifer {Senior Pastor) Accountants Pennine Accounting Limited 109A Church Street Littleborough Lancashire OL15 8AA Bankers Yorkshire Bank plc 9-11 Yorkshire Street Rochdale OL16 IBL Solicitors Wrigleys Solicitors LLP 19 Cookridge Street Leeds Page 2
The Vine Fellowship (Littleborough) Trustees Annual Report LS2 3AG OBJECTIVES AND AcfiviTIES 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 gLsidance 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 specif ic sections of the public benefited in many ways f rom the ministries of The Vine Fellowship. This benefit extends locally to Springhill Hospice in Rochdale, and to local Health Visitors and Social Workers, and globally to Grapevine Ministries in Kenya, to Tearfund's disaster response and relief and development work, and to 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 311 the buildings used by the Fellowship. ACHIEVEMENTS AND PERFORMANCE Worship is central to our life in The Vine Fellowship. We still livestream our Sunday Morning and Wednesday Evening Services for the benefit of those at a distance and those unable to attend for a variety of other reasons. Our committed cholr continue5 to bless our Sunday worship. Durln8 the past year, we have purchased pew Bibles for the Chapel chairs. We seek to extend a warm welcome to newcomers, and find they often bring others. We also have a steady flow of visitors. Our Sunday Services include everyone, with a special time and activity devoted primarily to our children. We take our responslbility for safeguarding both children and vulnerable adults seriously and during this year, we have reviewed and updated our Safeguarding Policy which covers all areas of ministry, The Church is a member of Thirtyone:eight, the Independent Christian Safeguar ding Charity, and our policy is adapted from their template. Our additional guidelines are also largely based on their recommendations. The Senior Pastor devotes much of his time to prayer and to listening to the Lord. He often records what he hears in the form of letters, which he shares with the Church. We have three small groups, a150 led by the Senior Pastor which meet weekly to reflect on the word we are hearing and its application to our lives. One of these is available via Zoom so access is available to all. We also hold two weekly Bible Studies, one in the daytime led by the Deaconess and the other in the evening with the Assistant Pastor. The Senior Pastor with a small team continues to hold weekly services locally at Hare Hill Extra Care Centre, and these are clearly appreciated by residents who are no longer able to attend Church. Page 3
The Vlne Fellowship (Littleborough} Trustees Annual Report Our Gospel Garden at the rear of the Christian Centre is very special to us and blesses many who find peace and solace there. It gives a clear statement of our Christian faith, both in design and with the appropriate Scriptures on the lecterns. We update the plaques whenever necessary with names of brethren who are now with the Lord, and we maintain the Garden with constant devotion and care. We have a Food Store based at the Christian Centre, staffed by members of The Vine Fe15owship, with food also supplied by them. The Store is used primarily by people in poverty and struggling to make ends meet on benefits, and whenever possible, we seek to witness, pray, and to share with them, God's love and our faith in Christ Jesus. We continue to support Grapevine Ministries in Kenya. Members of the Fellowship donate to this ministry, and we send money quarterly, including part of our Christmas Day collettion. Pastorjoseph promptly confirms receipt of donations with gratitude "for many year5 of spiritual and financial support., He emails us from time to time with news of his church and family. They are continuing to work on their church building and have started to build classrooms and a kitchen for their children's ministry. In June 2024, Pastor Joseph wrote of the heavy rains and the worst flooding ever recorded, wlth many people killed and displaced, and the church building and local homes flooded. We have continued to donate money regularlyi as well as part of our Christmas collection, to Tearfund, a leading Christian relief and development agencyi and this has included contributions to emergency and disaster appeals. As they state "Poverty is not God's plan. We, His church are., Tearfund works in Jesus, name with local Churches in more than fifty of the world's poorest countries, They state, "We tackle poverty through sustainable development, respondlng to disasters and challenging injustice. We believe an end to extreme poverty is possible" and we fully endorse this. We give monthly to Open Doors in their work with persecuted Christians in more than seventy countries and donated the remainder of our Christmas Day offertory to them. They estimate that worldwide 365 million Christians suffer persecution or discrimination for their faith and risk their lives to follow Jesus. Open Doors supports them by supplying Bibles. providing emergency relief and helping persecuted believers stand strong in the long-term. They encourage the Church here, "to prayi give, and to speak out for those who share our faith but not our freedom. We also donate monthly to Springhill, our local hospice in Rochdale, In gratltude for their dedicated care. We keep the Fellowship informed about the work of all the above charitie5 on notlce boards at the rear of our Chapel. We again collected new toys at Christmas, which we donated to Health Visitors for distribution locally in areas of high deprivation and need. 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 irs the 12 months f rom 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 Trustee5 are of the opinion that this provides sufficient flexibility to cover temporary shortfalls in incoming resources. Page 4
The Vlne Fellowship ILittleborough) Trustees Annual Report PLANS FOR FUTURE PERIODS As always. we contemplate the future with excitement and expectancy. Our constant desire is to be completely dependent upon God in all our decision making and to move only in the power of the Holy Spirit. We are, at present, seeking to extend our Children's Ministry to children in the local neighbourhood and are planning to create a play area in our spacious back garden at the Christian Centre and to open it as part of our witness and outreach to parents and children from the local comrnunity. The Children's Ministry room could provide additional space in the event of inclement weather. We are conscious that through the preached word we hear constantly, God is guidlng His Church here to the place where He wants us to be. We have been exhorted to pray more dili8ently than ever for God's will, and the fulfilment of His purposes, but we know that these are dependent upon our obedience to Him and the movement of the Holy Spirit in all our lives, We shall shortly be beginning a new area of ministry seeking healing and wellness for those struggling with addiction and other issues. This will be run by a small team, which it is envisaged will meet weekly, supported in prayer by the Senior Pastor. with additional input as necessary. The Vine, formerly our Christian Bookshop and Coffee House, has been redecorated and refurbished in preparation for this and other areas of ministry. We long to see the Church here fulfllllng Its potential and living like Jesus, with signs, wonders and miracles abounding. We are continuing to witness the Holy Spirit moving in power amongst us, and God undoubtedly is building His Church. We anticipate an exclting future ahead and long that all see the vision and catch the f ire of the Holy Spirit In our midst. The Church Is growlng splritually, and thi5 is reflected in the development of different areas of ministry. As recorded in last yearfs Annual Report, one of our former Trustees bequeathed her entire estate to The Vine Fellowship. This included a residential property which is now ready to be valued and sold. In concluslon, we pray that In all our plans, we wlll glorlfy God. We thank Almighty God, our dear Heavenly Father, His Son, our Lord and Saviour Jesus Christ, and the Holy Spirit for all the blessings poured out upon The Vine Fellowship during the past year. To Him alone we give the 810ry, honour, thanksgiving and praise. We are grateful to all our Trustees who have again served faithfully and sacriflclally during another year. 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 ha5 fifteen 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, the Deaconess/Pastoral Worker and the Treasurer function as staff members on a voluntary basis and are also Trustees. We have many other committed members, both on the Council and attive in the ministry of The Vine Fellowship. During the year, the Council met six times in all, includlng an extraordinary meeting and the Annual General Meeting. A small Trustee Management Team continues to deal with day-to-day business as necessary, and there is also a sub-commlttee which annually reviews salaries and related issues of employment. Page 5
The Vine Fellowship (Littleborough) Trustees Annual Report Statement of trustees, responslbllltles In relatlon to the flnanclal statements The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and it enables them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities IAccounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the charity's trustees John Barrie Pettifer 2611112025 signed on 2611112025, 12.21',56 GMT Revd. J. B. Pettifer (Senior Pastor) Trustee 11 November 2025 Page 6
The Vine Fellowship {Littleborough) Independent Examiners Report Independent Examiner's Report to the trustees of The Vlne Fellowshlp (Llttleborough) I report to the trustees on my examination of the financial statements of The Vine Fellowship (Littleborough) for the year ended 31 March 2025. 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 20111'the Act'}. I report in respect of my examination of the charlty'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 14515)Ibl of the Act. As examiner, l am a member of the Association of Accounting Technicians who have adopted the provisions of the Revised Ethical Standards 2016 issued by the Financial Reporting Council IFRCI. Independent examlner's ststement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination 8lvlng me cause to believe that in any materlal 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 glve 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. oc aG.11.kn Angelika Gacek AAT Licenced Accountant Pennine Accountin8 Limited 109A Church Street Littleborough Lancashire OL15 8AA 11 November 2025 Page 7
The Vine Fellowship {Littleborough) Statement of Financial Activities for the year ended 31 March 2025 Unrestrlcted funds 2025 Restrlcted funds 2025 Total funds Total funds 2025 2024 Notes Income and endowments from: Donations and legacies Investments 77,880 1,200 77,880 1,200 181,160 4,525 Total 79,080 79,080 185,685 Expendlture on: Raisin8 funds Charitable activities Other 3,723 86,602 19,785 3,723 89,299 22,096 18,044 68,282 23,256 2,697 2,311 Total iio,iio 5,008 115,118 109,582 Net gains on investments Net lexpendlture)Ilncorne Transfers between funds 131,0301 (5,008) 136,0381 76,103 Net (expenditure)Ilncome before other galns/{losses) {31,0301 (5,0081 136,0381 76,103 Other galns and losses Net movement In funds 131,030} 15,0081 136,0381 76,103 Reconclliatlon of funds: Total funds brought forward 95,032 22,632 117,664 41,561 Total funds carrled forward 64,002 17,624 81,626 117,664 Page 8
The Vine Fellowship {Littleborough) Balance Sheet at 31 March 2025 Charity No. 1047894 2025 2024 Flxed assets Tangible assets Investments 12 29,255 32,635 13 29,255 32,635 Current assets Debtors Cash at bank and in hand 14 15,613 54,026 69,639 (17,2681 52,371 13,218 86,524 99,742 {14,7131 85,029 Creditors: Amount falling due within one year Net current asset$ 15 Total assets less current Ilabllltles 81,626 117,664 Net assets excludlng penslon asset or Ilablllty 81,626 117,664 Total net assets 81,626 117,664 The funds of the Charlty Restrlrted funds Restricted income funds 16 17,624 17,624 22,632 22,632 Unrestrlcted funds General f unds 16 64,002 95,032 64,002 95,032 Reserves 16 Total funds 81,626 117,664 Approved by the trustees on 11 November 2025 And signed on their behalf by: John Banie Pettifer 2611112025 REg&.dJo2W1lI1Pspl1èkl&60¥1or) Trustee 11 November 2025 Page 9
The Vlne Fellowship (Littleborough) Notes to the Accounts for the year ended 31 March 2025 l Accounting policies Basis of preparatlon 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 IFRS 102} issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Klngdom and Republic of Ireland IFRS 102) and the Charities Act 2011. Change in basis of accountlng 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. These are unrestricted funds earmarked by the trustee5 for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities {SoFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured wlth sufficient reliability. Income wlth related Where Income has related expenditure the Income and related expenditure is expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donations and gift5 is included in the 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 giftldonation 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/llossesl on investment assets This includes any gain or loss on the sale of investments. Page 10
The Vlne Fellowship (Littleborough) Notes to the Accounts Expendlture 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 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. 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. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any auditlindependent examination fees, costs Ilnked to the strateglc management of the Charity, together with a share of other adminlstratlon costs. These are sUPPOrt costs not allocated to a particular activity. Grants payable Governance costs Other expenditure Taxatlon The charity is exempt from tax on its charitable activities. Tanglble flxed assets and depreciatlon Depreciation is provided at the following annual rates In order to write off each asset over its estimated useful life: Leasehold property Motor vehicles Fixtures, Fittings, & Equipment IO% Reduclng balance 25% Reducing balance 15% Straight Ilne Categorised under premises are enhancements including the Gospel Garden 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 equSvalents 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. Trade and other credltors Short term creditors are measured at the transaction price. Other creditors and provi5ion5 are reco8nised 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. Page 11
The Vine Fellowship (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 ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The correspondin8 liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifyin8 assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned asset5. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a strai8ht-line basis. Penslon costs The charity operates a defined contrlbution 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 reco8nised 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 charlty in Independently administered funds. Recelpt of donated goods, facllltles and service5 All donated goods, facilities and services received are recognSsed wlthin incoming resources and expenditure at an estimate of the value to the charity. Page 12
The Vine Fellowship (Littleborough) Notes to the Accounts 2 Statement of Flnancial Actlvltles - prior year Unrestrlrted funds Restrlcted funds Total funds 2024 2024 2024 Income and endowments from: Donations and leg3cie.5 Investments 181,160 4,525 181,160 4,525 Total 185,685 185,685 Expendlture on: Raising funds Charitable activities 18,044 65,865 20,718 18,044 68,282 23,256 2,417 2,538 Other Total 104,627 4,955 109,582 Net Income 81,058 14,955) 76,103 Transfers between funds {2,4171 2,417 Net Income before other galns/(losses) Other 8alns and losses: Net movement In funds 78,641 12,5381 76,103 78,641 12,5381 76,103 Reconclllatlon of funds: Total funds brought forward Total funds carrled forward 16,391 25,170 41,561 95,032 22,632 117,664 3 Income from donatlons and legacles Unrestrlcted Total Total 2025 2024 Donations and Legacies Gift Aid Briercliffe Company Ltd Donation 68,714 6,839 68,714 6,839 88,103 8,607 2,327 2,327 M Sugden Estate 84,450 181,160 77,880 77,880 In 2023 the charity received a le8acy which included a residential property which will be 501d in due course. The Charity h¢15 continued to cover the maintenance and repair costs for this property which have been separated out in the Detailed Statement of Financial Activities Page 13
The Vlne Fellowshlp (Littleborough) Notes to the Accounts 4 Income from investments Unrestrlcted Total Total 2025 2024 Property Rental Income 1,200 1,200 1,200 1,200 4,525 4,525 5 Expenditure on raising funds Unrestricted Total Total 2025 2024 Costs of generating voluntory income Moorside Maintenance and Repair Costs Gift Aid Briercliffe Company Llmited donation/{8rant) 3,723 3,723 10,095 53 7,896 3,723 3,723 18,044 6 Expendlture on charltable actlvltles Unrestrlcted Restrlcted Total Total 2025 2024 Expenditure on choritoble octivities Building & Maintenance Costs Employee wa8es and pensions Services Expenditure Data Protection & Safeguarding Grants made 35,240 2,697 37,937 23,090 34,894 34,894 31,647 10,650 10,650 7,322 328 328 545 5,490 5,490 5,678 Governance cost5 86,602 2,697 89,299 68,282 Page 14
The Vine Fellowship (Littleborough) Notes to the Accounts 7 Analysis of grants Grant5 to Grants to ACtIty or programme Institutlons Individuals Total 2025 Tota 2024 Open Door Overseas Ministry Springhill Hospice Tear Fund 1,200 1,200 1,870 1,150 1,270 5,490 2,600 1,878 600 1,870 1,150 1,270 3,620 600 1,870 5,678 Grant fundlng of actlvltles Actlvlty or programme Total Total 2025 2024 Open Door Overseas Ministry Springhill Hospice Tear Fund 1,200 1,870 1,150 1,270 5,490 1,200 1,870 1,150 1,270 5,490 2,600 1,878 600 600 5,678 8 Other expenditure Unrestrlcted Restrlcted Total 2025 Total 2024 Other interest payable Premlses costs - Rates Amortisation, depreciation, impairment, prof it/loss on disposal of fixed assets General administrative costs 9,910 9,910 9,803 1,798 2,311 4,109 4,407 1,020 7,053 19,785 1,020 7,053 22,096 1,481 7,565 23.256 Le8al and professional costs 2,311 9 Net (expenditure)/income before transfers 202S 2024 This is stated after char8in8'. Depreciation of owned fixed assets 4,109 4,407 Page 15
The Vine Fellowship (Littleborough) Notes to the Accounts 10 Trustee remuneration and expenses 2025 Number 2024 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 2025 273 2024 348 Pension costs 273 348 No employee received emoluments in excess of £60,000. Trustees have been pai(J 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.. 2025 Number 2024 Number Fellowship Pastor Administrator The Charity operates a Workplace Pension Scheme with NEST 12 Tanglble flxed assets Land and buildin8S Motor vehicles Flxtures, Flttlng5, & Equlpment Total Cost or revaluatlon At l April 2024 Additions 49,150 8,159 729 8,888 57,309 729 58,038 At 31 March 2025 Depreclatlon and Impalrment At l April 2024 Depreciation charge for the year At 31 March 2025 49,150 20,029 4,645 24,674 2,912 1,197 4,109 22,941 5,842 28,783 Net book values At 31 March 2025 At 31 March 2024 26,209 29,121 3,046 3,514 29,255 32,635 13 Investments The Charity receives rental income from property owned by Briercliffe Company Ltd Page 16
The Vine Fellowship (Littleborough) Notes to the Accounts 14 Debtors 2025 2024 Other debtors Prepayments and accrued income 1,659 13,954 15,613 13,218 13,218 15 Creditors: amounts fallin8 due within one year 2025 2024 Trade creditors Other taxes and social security Accruals 12,161 793 11,500 494 2,719 14,713 4,314 17,268 16 Movement In funds Incomlng resources At31 (Includlng At l Aprll other 2024 galns/105ses) Resources expended March 2025 Restrlcted funds: Restrlcted Income funds: Garden Fund 22,632 {5,008} 17,624 Totol 22,632 {5,008} 17,624 Unrestrlcted funds: General funds 95,032 79,080 {iio,iio} 64,002 Total funds 117,664 79,080 {115,118) 81,626 Purposes and restrictlons in relation to the funds.. Restricted funds: Garden Fund Provision and maintenance of gardens 17 Analysis of net assets between funds Unrestrlcted funds Restricted funds Total Fixed assets Net current assets 9,697 52,371 62,068 19,558 29,255 52,371 81,626 19,558 Page 17
The Vine Fellowship (Littleborough) Notes to the Accounts 18 Movement in Cash and Bank Balances At31 March 2025 At l April 2024 Cash flows Cash and cash equivalents 86,524 86,524 132,4981 132,498) 54,026 54,026 Cash and Bank Balances 86,524 {32,498} 54,026 19 Commltments Operotlnq lease ¢ommltmentS Annual commitments under non-cancellable operatin8 leases are as follows: 2025 2025 2024 2024 Land and buildings Other Land and bulldin85 Other Operating leases with expiry date: Penslon commltments The Charity contributes to a Workplace Pension Scheme with NEST 2025 2024 The pension cost charge to the charity amounted to: 273 348 20 Related party dlsclosures 2025 2024 Transartions wlth related partles Name of reloted party Briercliffe Company Limited Description of relationshlp between the parties Description of transaction ond generol omounts involved Amount duefrom/(toJ the related party Common trustees Donation Received from Briercliffe Company Limited 2,327 {7,8961 Nome of reloted Party Description of relationship between the parties Dove Trading Ltd Three of the charity trustees are directors of Dove Trading Ltd Provision of cleaning, repair and maintenance and property management services during the year. Total invoices pald for work carried out in 2025 was £20,664.21 Description of tran50Ction Gnd general omounts involved Page 18
The Vine Fellowship (Littleborough) Statement of Cash flows for the year ended 31 March 2025 2025 2024 Cash flows from operatlng actlvitles Net lexpendlture)/lncome per Statement of Financial Artivtties 136,0381 76,103 Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments Other gainsllosses Increase in trade and other recelvables Increase In trade and other payables 4,109 {1,2001 4,407 14,525} {2,395} 2,555 {11,371) 12,816 Net cash (used in)/provlded by operating actlvlties {32,9691 77,430 Cash flows from Investlng activitles Payments for property, plant and equipment Dividends, interest and rents from investments {7291 1,200 18641 4,525 Net cash from Investlng actlvltles 471 3,661 Net cash from flnancln8 actlvltles Net Ide¢rease)/lncrease In cash and cash equlvalents 132,4981 81,091 Cash and cash equlvalents at the beglnnln8 of the year 86,524 5,433 Cash and cash equlvalents at the end of the year 54,026 86.524 Components of cash and cash equlvalents Cash and bank balances 54,026 86,524 54,026 86,524 Page 19
The Vlne Fellowship ILittleborough) Detailed Statement of Financial Activities for the year ended 31 March 2025 Unrestricted funds 2025 Restrlrted funds 2025 Total funds 2025 Total fund5 2024 Income and endowments from: Donations and legacies Donation5 and legacies Glft Aid Cash Legacy from Estate of M Sugden Brlercliffe Company Limited donation/lgrant} (grant) 68,714 6,839 68,714 6,839 88,103 8,607 84,450 2,327 2,327 77,880 77,880 181.160 Investments Property Rental Income 1,200 1,200 1,200 1,200 4,525 4,525 Total Income and endowments 79,080 79,080 185,685 Expendlture on: Costs of generating donations and le8acies Moorside Maintenance and Repair Costs Gift Aid Briercliffe Company Limited donationllgrantl 3,723 3,723 10,095 53 7,896 3,723 3,723 18,044 Total of expendlture on ralslng funds Charltable actlvltles Building & Maintenance Costs Employee wa8es and pension5 Services Expenditure Data Protection & Safeguarding Grants made 3,723 3,723 18,044 35,240 34,894 10,650 328 5,490 86,602 2,697 37,937 34,894 10.650 328 5,490 89,299 23,090 31,647 7,322 545 5,678 68,282 2,697 Total of expendlture on charltable actlvltles 86,602 2,697 89,299 68,282 Other expenditure Other interest payable Premises costs Rates 9,910 9,910 9,910 9,910 9,803 9,803 Page 20
The Vine Fellowshlp (Littleboroughl Detailed Statement of Financial Activities General administrative costs, including depreciation and amortisation Depreciation of land and buildings Depreciation of Motor vehicles Depreciation of Fixtures, Fitting5, & Equipment Bank charges Sundry expenses Telephone, fax and broadband 750 2,162 2,912 3,236 1,049 149 1,197 1,171 28 28 117 783 991 991 581 5,888 2.818 2,311 5,129 Legal and professional costs Audit/lndependent examination fees Accountancy and bookkeeping 600 7,053 7,053 7,053 7,053 6,965 7,565 Total of expendlture of other costs Total expendlture Net gains on investments 19,785 2,311 22,096 23,256 iio,iio 5,008 115,118 109,582 Net (expendlture)/lncome 131,0301 {5,0081 136,038} 76,103 Net (expendlture)/ln¢ome before other 8alns/llosses) Other Galns 131,0301 15,0081 136,0381 76,103 Net movement In funds {31,0301 15,0081 136.0381 76,103 Re¢on¢lllatlon of funds: Total funds brought forward 95,032 22,632 117,664 41,561 Total funds carrled forward 64,002 17.624 81,626 117,664 Page 21
Signatures, technical details Signatures rev.barri•p•tti£•r@grnail. eom 26/1112025, 12:21:56 GMT Flngezprint a6446cab42332bc8c26ec114b57919f f If Odleol Event log 10.50.11.242 26/1112025, 10: 38: 18 GMT Signing request created. 26/1112025, 10:38:21 GMT Notif ication sent to rev.barriepettifer@gmail. corn. 2611112025, 12:18:59 GMT Signing page opened by signee rev.barriepettifer@gmail.com. 26/11/2025, 12:21:56 GMT Signee rev.barriepettlfer@gmail. corn signed document. 26/11/2025, 12:21:57 GMT Siqning process completed. System System System System Summary Env•lop•' s ID: Docum•nt' s hash: 30d2apan 51b3d490780c1716dfela4bf 6d344004e108d3a12cebc45bd107ed9892f2bc34 Final stamp: 2611112025, 12".21: 58 GNT Verlf Ication QR Cod• ' ?) MyDocSafe