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
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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
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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
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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&.dJo￿2W1lI1Pspl1èkl&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
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The Vine Fellowship (Littleborough)
Notes to the Accounts
7 Analysis of grants
Grant5 to
Grants to
ACtI￿ty 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

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