The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2025
## THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP
An n u a l Report & Fin a n cia l St a t em en t s for t h e yea r en ded 30t h April 2025
Registered Charity 1071353 Com pany num ber 3541920
Tru st ees/Directors D Flowers (Founding Trustee) M Byde (Chair)
J Grayson
T Steere
W Sim s
J Hardy
S Ram das-Harsia
Secret a ry A Button
1
The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2025
## Con t ent s
Page 3 Reference and Adm inistrative Details
page 4 Structure, Governance and Management
page 7 Objectives and Activities
page 11 Financial Review
page 12 Review of the year & Future Objectives, Plans and Targets
page 18 Independent Exam iner’s Report
page 19 Statement of Financial Activities
page 20 Balance Sheet
page 21 Notes to the Statement of Financial Activities
2
The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2025
## Referen ce a n d a dm in ist ra t ive det a ils
Legal Status Com pany lim ited by guarantee not having share capital Governing Instrument Articles of Association Secretary Mrs Anne Button Registered Office The Wharfedale Vineyard Vineyard House 11 Bennett Road Leeds LS6 3HN
Registered Charity Number Registered in England No. 1071353 Com pany Registration Registered in England No. 3541920
Bankers Barclays Corporate Bank P O Box 493 Sir Frank Whittle Rd Derby BX3 2BB
Independent Exam iner Nick Spear ACCA Stewardship 1 Lam b’s Passage London EC1Y 8AB
## Trustees/Directors
The trustees, who are the charity's directors for the purposes of com pany law, have pleasure in subm itting the Report and Accounts for the year.
The Trustees who served during the year were as follows:
Mr D S Flowers appointed 15 January 1998
Mr Jonathan Grayson appointed 12 February 2016
Mr Tim othy Steere appointed 13 March 2017
Dr Michael Byde appointed 26 October 2018
Mr William Sim s appointed 12 October 2020
Mrs Judy Hardy appointed 1 May 2022
Mr Simeon Ram das-Harsia appointed 26 May 2023
3
The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2025
## of t h e Tru st ees Report
## St ru ct u re, Govern a n ce a n d Ma na gem en t
## In corpora t ion
The Com pany was incorporated on 7th April 1998 and comm enced its operations immediately.
## Boa rd of Tru st ees
Trustees are recruited to the board based on the skills set that they possess and the portfolio requirements of the retiring trustees. The Chairperson aims to look at the 2-year period ahead when considering new trustees, retiring trustees and skills required in order to ensure stability of the board.
## Orga n isa t ion a l St ru ct u re
Day to day m anagement of the charity is delegated to the Senior Pastor of Leeds Vineyard, the Com pany Secretary and the Staff team . Much of the work of the charity is carried out by key volunteers.
## Rela t ion sh ips wit h ot h er ch a rit ies
Wharfedale Vineyard and its trading entities are affiliated to Vin eya rd Ch u rch es UK & Irela n d (VCUK&I) Ch a rit y n o: 1099748 . VCUK&I licenses and gives oversight to the Senior Pastors of Vineyard churches and facilitates church planting. It helps, serves and strengthens the churches by leading, training, resourcing, adm inistering and providing pastoral support to senior pastors. We use the nam e ‘Vineyard’ under license from VCUK&I.
The Wharfedale Vineyard gives 5% of regular congregational giving (but not of other incom e such as grants from other bodies) to support the work of VCUK&I. This is part of the license agreement with VCUK&I which enables us to participate as part of, and receive support from, a national network of churches, and is in harmony with the charity’s objectives.
The Founding Trustee and Secretary of Wharfedale Vineyard (David Flowers & Anne Button) and their spouses, are m em bers of Leeds Com m u n it y Developm en t Ch a rit y n u m ber: 1141441 , and there are trustees in comm on. This charity was established by Wharfedale Vineyard to host and resource comm unity developm ent projects in Leeds on behalf of the church. Currently, no significant activity is undertaken within Leeds Community Development.
## Risk Ma n a gem ent Policies
Fin a n cia l Pla n a n d Reserves Policy: The trustees run an annual budget agreed before the financial year end, and, at least once a year, consider a 3-year plan. The trustees would like to hold unrestricted cash reserves sufficient for at least 3 months of day to day expenditure, which would be £88,588 for the charity as a whole. This reserves figure has not been met, although the charity has worked hard to ensure that reserves are significantly closer to this figure than in the previous financial year.
Another m easure used by the charity is to hold 3 months of salaries, and 6 m onths of m ortgage costs. This figure has been achieved in the 24-25 financial year. Further inform ation and context is provided under ‘Financial Review’ below.
4
The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2025
The church is generous, with an average of 76 (up from 68 last year) giving units, giving a m onthly gift of £227 (up from £224). This provides a sustainable foundation of income from m ultiple individual sources.
There is internal segregation of duties to provide additional checks of accuracy and propriety of income and expenditure.
Sa fegu a rdin g: The Com pany has established a Safeguarding Policy supported through our m em bership of thirty-one:eight (Charity num ber: 1004490), an independent national safeguarding organisation. The policy covers Protection of Children and Vulnerable Adults. The policy is kept under regular review.
Risk Assessm en ts: The Com pany prepares Risk Assessments for all major activities and events and keeps a risk register to record risk events.
## St a t em en t of Trust ees’ respon sibilit ies
The Trustees are responsible for the charity finances and for preparing Financial Statements which give a true and fair view of the state of affairs of the charity and of the results of the charity for that period. In preparing those Financial Statements the Trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and estim ates that are reasonable and prudent;
- Prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the Church will continue.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any tim e the financial position of the charity and to enable them to ensure that the Financial Statements com ply with the Com panies Act 2006.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In planning the activities, the Trustees have had regard to the guidance on public benefit issued by the Charity Comm ission.
5
The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2025
## Objectives a n d a ct ivities
## Prin cipa l Object s & Act ivit ies
The principal objectives of the charity are as set out in the memorandum and articles of association:
- the furtherance of the Gospel of the Lord Jesus Christ
- to build up the faith of the Christian believers
- to share in the training of Christian workers
- to promote Christian education
- to advance the Christian religion
- to relieve the poor and needy and the sick and elderly
These objectives are currently being delivered are through the provision of leadership,
infrastructure, financial and volunteer support to the following key areas of activity:
- Leeds Vin eya rd , an established Christian church comm unity which meets weekly in Headingley, and in sm all groups throughout the city of Leeds. Many people are cared for and taught the Christian faith and work in several outreach activities into our local com munities.
- Maintenance and development of Vin eya rd Hou se , a Grade II-listed historic building in Headingly (previously St Michael's Parochial Institute) where our m ission is to acknowledge the 140-year heritage we have received and re-establish Vineyard House as a famous building bringing life, light, music and com passion to the Headingley com munity.
- A highly successful Ch ild Con ta ct Cen tre, which provides a safe, friendly and neutral place where children of separated parents can m eet their non-resident parent or fam ily m em ber, accredited by the National Association of Child Contact Centres (NACCC). The Child Contact Centre runs under the brand of ‘The Vine Leeds’.
- A Food Pa n t ry in partnership with Your Local Pantry which offers members a weekly food shop and opportunity for com panionship and community for a low, subsidised subscription.
In addition the charity:
- runs Th e La n t ern , in partnership with Cornerstone Baptist Church, a space where adults with multiple and com plex needs can find friendship, food and faith, though weekly drop-ins for fellowship and food and a weekly Sunday even with a two-course hot m eal followed by a service.
- partners with Restored , a service which supports survivors of domestic abuse and raises awareness in our comm unity.
- supports long-term m ission pa rtn ers globally, alongside some short-term trips, with the aim of em powering local churches through a partnership m odel.
Alongside these headline projects, the charity seeks to inspire and empower its substantial volunteer base in day-to-day acts of service such as giving food, drink and friendship to those in need; gardening and decorating; participating in community events; housing asylum seekers on an em ergency basis; supporting and encouraging those fostering or considering fostering
6
The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2025
children; and generally contributing to neighbourhood relationships and communities, alongside other churches, politicians and service providers.
All of the events and services we provide are open to those of all faiths or none.
## Volu n t eers
The Trustees are grateful to the volunteers and leaders who have given their tim e during the year and without whose contributions are at the core of the charity’s activities and im pact.
We conservatively estim ated an average of 182 adults and young people volunteered with us regularly during the year. Whilst the m ajority of these volunteers are from the church, others are from the local comm unity. This gives a total for the year of a m inim um of 8538 volunteer hours; at the national living wage of £12.21 per hour (from April 2025) this equates to a value of at least £104,248. It is likely that this estim ate understates the true contribution by volunteers, m any of whom go above and beyond what is asked of them .
|Area of in volvem en t|Nu m ber of volu n t eers|Hou rs est im a t ed|Hou rs/yr|
|---|---|---|---|
|Leeds Vineyard Sunday
services|98|2.5 hours per month|2940|
|Child Contact Centre|12|4 hours per month|576|
|Vineyard House Pantry|15|6 x 4 hours per week (Wednesday)
plus 3 x 2 hours per week (Tuesday)
x 51 weeks of the year|1530|
|LV Small group leaders|30|2 hours per week x 40 weeks of the
year|2400|
|VH refresh team|15|8 hours per day x 4 days per year|480|
|The Lantern|12|4 x 3 hours per week x 51 weeks of
the year|612|
|TOTAL|182||8538|
7
The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2025
## Fin a n cia l Review
## Com m en t on resu lt s for yea r
In comm on with m any sim ilar organisations, the charity faced financial challenges during and after Covid19 and the subsequent ‘cost of living crisis’, with significant unavoidable increases in costs alongside increase in dem and for support, but no increase in income. The Trustees recognised that this was unsustainable and decided in early 2024 that it would be necessary to m ake 3 staff roles redundant, alongside other cost reduction initiatives. A proportion of the associated redundancy paym ents was paid from reserves in the current reporting period (2425 financial year).
These redundancies were painful for our comm unity, but have had the required outcome, in that the charity’s income and costs are now in balance, whilst the key activities of the charity are continuing. Unrestricted cash reserves have been partially rebuilt from a low point in August 2024. A one-off fundraising exercise in early 2025 has provided funding which has been designated to support the Senior Pastor transition (prim arily additional salary costs during the transition; see below). The Trustees will closely m onitor the reserves position, with the aim to stabilise and further rebuild the reserves over the next three years.
This financial year notes the first year without any church plants being supported by the overarching charity. Ha rroga t e Vin eya rd Ch u rch (Charity num ber: 1202231) and Sh effield Vin eya rd (Charity number: 1197569) are both now fully independent charities, continuing as part of the wider fam ily of Vineyard Churches. The charity overall has shown a trend of declining incom e and expenditure over recent years as this activity has moved, however this does not represent a decline in activity and im pact of the residual charity.
The Senior Pastors of Leeds Vineyard act in the dual capacity of co-Chief Executive Officers of the charity and co-senior leaders of the church com munity. These are therefore critical roles for the long-term future and sustainability of the organisation. As such, the Trustees have recognised the need to invest in a successful transition, as the founding Senior Pastors, David and Alison Flowers handover these roles to new senior leaders. The incom ing Senior Pastors, Tom as and Hetal Knowlson, joined the staff team in April 2025.
## Fin a n cia l position a t en d of yea r
The financial position, as at 30 April 2025, shows unrestricted cash reserves of £43,935.
## Sou rce a n d a pplica t ion of fu n ds
Wharfedale Vineyard is not just a group of individuals but a fam ily of believers who are convinced of the intrinsic value of the church and its work in the local com munities and who support this through sacrificial giving, both financially and in time given to volunteering.
The main source of incom e is freewill giving by the regular attendees. Most of the giving is received by monthly standing order and, where appropriate, tax is reclaim ed through Gift Aid. This incom e pays for the running costs of the church including staffing and prem ises. This
8
The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2025
enables teaching and worship, pastoral work, discipleship and com munity outreach. It provides the foundations, and supports the infrastructure, which allows further charitable activities to be supported.
The charity is also in receipt of some grant funding which is applied specifically to support the activities in relation to which the funds were granted.
Some income is received from renting or hiring space in Vineyard House, which is applied to the costs of running and m aintaining the building.
## In vest m en t policy a n d borrowin g
Our reserves are held in bank balances. It is not the policy of the trustees to hold significantly m ore funds than are required to m eet the Reserves Policy, except when there is a particular spending objective in mind in the near future.
## Fu t u re pla n s
Fresh Seasons was the name we gave to one of the goals for the 2024-2025 year which was to identify and appoint successors to the Senior Pastors, David & Alison Flowers. This was successfully achieved with Tom ás & Hetal Knowlson being offered and accepting positions on staff com mencing 1 April 2025 as Senior Pastors in Training until the form al handover in Septem ber 2026.
A careful and prayerful process was followed and David & Alison Flowers, the Trustees and the congregation at large have been delighted with the result. All are looking forward to a year in which Tom ás & Hetal Knowlson will get to know the church and steadily assum e responsibility in the various aspects of senior leadership.
The trustees are confident that this m eans that the charity can indeed look forward to Fresh Seasons and a flourishing church community in the com ing years.
## Approva l
This report, which has been prepared in accordance with the provisions of the Com panies Act 2006 relating to sm all com panies, was approved by the Trustees on and signed on their behalf by:
Michael Byde Michael Byde (Oct 21, 2025 15:29:44 GMT+1) __________________________ Oct 21, 2025 Dr Michael Byde (Trustee) Date: _______________________
9
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025 on pages 11 to 21 following, which have been prepared on the basis of the accounting policies set out on pages 13 to 14.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 accounts to be reached.
## Nick Spear
Nick Spear (Nov 4, 2025 14:18:41 GMT)
Nick Spear ACCA Association of Chartered Certified Accountants Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: Nov 4, 2025
Page 10
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 30 APRIL 2025**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
6
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
16
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
16|Unrestricted
Funds
£
280,526
29,407
309,933
243,502
243,502
66,431
(23,928)
42,502
356,968
399,470|Restricted
Funds
£
29,135
17,555
46,690
78,415
78,415
(31,725)
23,928
(7,796)
27,740
19,944|Total
Funds
2025
£
309,661
46,962
356,623
321,917
321,917
34,706
-
34,706
384,708
419,414|_Restated_
Total
Funds
2024
£
292,284
43,906|
|---|---|---|---|---|
|||||336,190|
|||||411,889|
|||||411,889|
||||||
|||||(75,699)
-|
|||||(75,699)
460,407|
|||||384,708|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on page 13-20 form part of these accounts.
Page 11
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **BALANCE SHEET**
## **AS AT 30 APRIL 2025**
|Note
**FIXED ASSETS**
Intangible assets
8
Tangible assets
9
**CURRENT ASSETS**
Debtors
10
Cash at bank and in hand
11
**CREDITORS: Amounts falling**
**due within one year**
12
**Net current assets / (liabilities)**
**Total assets less current liabilities**
**CREDITORS: Amounts falling due**
13
**after more than one year**
**TOTAL NET ASSETS**
**FUND BALANCES**
16
Unrestricted Funds
General funds
Designated funds
Restricted Funds|Unrestricted
Funds
£
3,483
530,584
534,066
6,577
43,935
50,511
(18,993)
31,518
565,585
(166,114)
399,470
53,414
346,056
399,470
-
399,470|Restricted
Funds
£
-
-
-
19,944
19,944
-
19,944
19,944
-
19,944
-
-
-
19,944
19,944|Total
Funds
2025
£
3,483
530,584
534,066
6,577
63,878
70,455
(18,993)
51,462
585,528
(166,114)
419,414
53,414
346,056
399,470
19,944
419,414|Total
Funds
2024
£
-
547,890|
|---|---|---|---|---|
|||||547,890|
|||||18,616
13,508|
|||||32,124
(16,240)|
|||||15,884|
||||||
|||||563,774
(179,066)|
|||||384,708|
|||||6,884
350,084|
|||||356,968
27,740|
|||||384,708|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:
- (a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Directors and were signed on its behalf by:
Michael Byde Michael Byde (Oct 21, 2025 15:29:44 GMT+1) --------------------------------------Dr Michael Byde Oct 21, 2025 Date: ___________________
Company number: 3541920
Charity number: 1071353
The notes on page 13-20 form part of these accounts.
Page 12
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 APRIL 2025**
## **1 Statutory Information**
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "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 of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from renting out the church building.
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
- d) Fund accounting General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
Page 13
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 APRIL 2025**
## e) Intangible fixed assets
The cost of software is capitalised and amortised on a straight line basis over its expected useful life, which is expected to be 5 years.
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 40 years after taking account of the building's residual value Leasehold improvements Over the lease term or, if shorter, expected useful life Equipment Over 3 to 7 years
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Stocks
Stocks of goods purchased for re-sale are stated at the lower of cost and net realisable value. Stocks of donated items held for distribution to beneficiaries are measured at fair value; stocks of goods donated for the charity's own use are valued at an estimate of their value to the charity.
## g) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## h) Taxation
The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## i) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
## j) Critical accounting estimates and areas of judgement
The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
## **3 Donations and legacies**
|**Donations and legacies**|||
|---|---|---|
|Donations of cash and similar
Donations in kind
Income tax recoverable
**Income from charitable activities**
Other income from activities
Children in Need grant
Food Pantry grant
VCUK&I Northern Area Income
**Investment income**
Bank interest|2025
£
263,287
470
45,904
309,661
2025
£
18,278
-
11,917
16,767
46,962
2025
£
-
-|2024
£
246,424
281
45,579|
|||292,284|
|||2024
£
19,156
10,000
11,750
3,000|
|||43,906|
|||2024
£
-|
|||-|
## **4 Income from charitable activities**
## **5 Investment income**
Page 14
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 APRIL 2025**
## **6 Charitable expenditure**
|**a**
**Costs incurred directly on specific activities**
Teaching and Worship
Pastoral Activity including salaries
Conferences and Events
Youth & Children Activities
Vineyard House Pantry
Child Contact Centre
Donations in Kind expensed
Grant payment to Sheffield Vineyard
Grant payment to Harrogate Vineyard
Other Grants payable (note 6c)
**b**
**Costs incurred on support & administration**
Governance costs
Independent examiner's fee
Administrative staff salaries
Accommodation
Depreciation
Mortgage Interest Payments
General Fees and Advice
Other Expenditure
-
**Total expenditure**|2025
£
32,673
87,527
4,513
2,854
15,531
19,584
470
-
-
163,151
20,948
184,099
4,020
4,020
51,190
12,256
20,476
13,027
17,698
19,150
137,818
321,917|2024
£
33,853
129,067
5,956
1,986
7,255
20,888
281
3,000
30,665|
|---|---|---|
|||232,951
17,857|
|||250,808|
|||3,840|
|||3,840
82,434
10,216
19,800
13,812
11,972
19,007|
|||161,081|
|||411,889|
The fee payable to the independent examiner for preparing and examining the accounts was £4,020 (2024: £3,840); in addition the charity paid £1,250 (2024: £1,360) to Stewardship for payroll bureau and consultancy services.
## **c Other grants payable**
|Grants to support mission activity
Vineyard UK
Reach Out Programme
The comparatives for the previous year are as follows:
Grants to support mission activity
Vineyard UK
Reach Out Programme|Institutions
£
14,135
4,213
18,348
Institutions
£
10,968
6,889
17,857|Individuals
£
-
2,600
2,600
Individuals
£
-
-
-|2025
£
14,135
6,813|
|---|---|---|---|
||||20,948|
||||2024
£
10,968
6,889|
||||17,857|
The Wharfedale Vineyard Christian Fellowship provides regular funding to Vineyard Churches UK and Ireland ("VCUK&I"), calculated as 5% of all gifted unrestricted income. This arrangement constitues a constructive obligation such that any funds assessed as owed to VCUK&I will be accounted for as a liability on a monthly basis.
The charity's principal grants to institutions comprised:
|Stewardship (for Mungarro)
Cornerstone Baptist Church (for The Lantern)
Vineyard UK
Grants to institutions for less than £1,000 each|2025
£
1,800
1,200
14,135
1,213
18,348|2024
£
1,800
-
10,968
8,774|
|---|---|---|
|||17,857|
Page 15
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 APRIL 2025**
## **7 Analysis of staff costs, the cost of key management personnel and trustee remuneration**
|**ysis of staff costs, the cost of key management personnel and trustee remuneration**|||
|---|---|---|
|Gross wages and salaries
Social security
Pension costs
Redudancy payments|2025
£
135,272
4,543
5,435
5,727
150,977|2024
£
198,433
9,066
5,711
7,727|
|||220,937|
The average monthly number of employees during the year was 7 (2024: 10). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:
|Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
D Flowers
32,716
-
981
Key management connected to trustees:
A Flowers (Senior Pastor and spouse to D Flowers)
9,836
-
295
Other members of key management
18,274
-
548|2025
£
33,697
10,131
18,822|
|---|---|
||62,650|
The following amounts were payable in the previous year:
|following amounts were payable in the previous year:||
|---|---|
|Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
D Flowers
32,716
-
981
Key management connected to trustees:
A Flowers (Senior Pastor and spouse to D Flowers)
9,836
-
295
Other members of key management
15,191
-
456|2024
£
33,697
10,131
15,647|
||59,475|
D Flowers served as church leader and received the above payment for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.
Payroll costs included redundancy and termination payments totalling £5,727 (2024: £7,727) and comprise statutory payments and exgratia payments where this was considered appropriate. Redundancy and termination payments are charged when the liability or obligation arises.
D Flowers is also one of the directors at Flowers McEwan, through whom the pension scheme and key person insurance is arranged. The firm were appointed by the Board of Trustees as they were thought to represent good value for money.
Page 16
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 APRIL 2025**
## **8 Intangible fixed assets**
|Cost
At 1 May 2024
Additions
Disposals
At 30 April 2025
Amortisation
At 1 May 2024
Charge for the year
Eliminated on disposal
At 30 April 2025
-
Net book value
At 30 April 2025
At 30 April 2024|Website
£
-
4,050
-
4,050
-
568
-
568
3,483
-|Total
2025
£
-
4,050
-|
|---|---|---|
|||4,050|
|||-
568
-|
|||568|
|||3,483|
|||-|
## **9 Tangible fixed assets**
|Cost
At 1 May 2024
Additions
Disposals
At 30 April 2025
Accumulated depreciation
At 1 May 2024
Charge for the year
Eliminated on disposal
At 30 April 2025
Net book value
At 30 April 2025
At 30 April 2024
**Debtors**
**Falling due within one year:**
Tax recoverable
Other debtors
Prepayments and accrued income
**Cash at Bank and in Hand**
Cash at bank with immediate access|PA Equipment
& Musical
Instruments
£
22,470
2,603
-
25,073
16,537
3,668
-
20,205
4,868
5,933|Land and
buildings
£
625,000
-
-
625,000
84,635
15,625
-
100,260
524,740
540,365|Fixtures,
fittings and
equipment
£
2,465
-
-
2,465
873
616
-
1,489
976
1,592
2025
£
4,669
1,157
751
6,577
2025
£
63,878
63,878|Total
2025
£
649,935
2,603
-|
|---|---|---|---|---|
|||||652,538|
|||||102,045
19,909
-|
|||||121,954|
|||||530,584|
|||||547,890|
|||||2024
£
4,243
10,866
3,507|
|||||18,616|
|||||2024
£
13,508|
|||||13,508|
## **10 Debtors**
## **11 Cash at Bank and in Hand**
Page 17
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 APRIL 2025**
## **12 Creditors: liabilities falling due within one year**
|**itors: liabilities falling due within one year**|||
|---|---|---|
|Other creditors
Accruals
Stewardship building loan - see note below|2025
£
1,431
4,992
12,570
18,993|2024
£
934
4,090
11,216|
|||16,240|
## **13 Creditors: amounts falling due after more than one year**
|**itors: amounts falling due after more than one year**|||
|---|---|---|
|Stewardship building loan - see note below
Loans from members|2025
£
156,113
10,000
166,113|2024
£
169,065
10,000|
|||179,065|
## **14 Loans and finance leases**
The Stewardship building loan is secured on Vineyard House. Interest is payable at a variable rate, which at the balance sheet date was 7.5%. The loan is being repaid in monthly instalments over 15 years.
The repayments are as follows:
|was 7.5%. The loan is being repaid in monthly instalments over 15 years.
The repayments are as follows:||||
|---|---|---|---|
|Repayable:
Within one year
Between one and five years
After five years|By
instalments
12,570
60,827
95,287
168,684|2025
2024
£
£
12,570
11,216
60,827
54,625
95,287
114,440
168,684
180,281
Charity loans||
||||180,281|
## **15 Pension commitments**
During the year employer’s pension contributions totalling £5,435 (2024: £5,711) were payable to defined contribution personal pension schemes. No contributions were owing at the year end date.
Page 18
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 APRIL 2025**
## **16 Funds**
During the year the movements in the charity's funds were as follows:
|_Designated Funds_
Building Fund
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Vineyard House
Vineyard House Food Pantry
Children In Need
Child Contact Centre
Leeds Community Fund
Aggregate of funds|Opening
balance
2025
£
350,084
350,084
6,884
356,968
10,814
11,107
5,819
-
-
27,740
384,708|Incoming
resources
2025
£
-
-
309,933
309,933
26,317
17,873
-
2,500
-
46,690
356,623|Outgoing
resources
2025
£
-
-
(243,502)
(243,502)
(50,257)
(16,510)
(9,147)
(2,500)
-
(78,415)
(321,917)|Transfers
Gains and
in the year
losses
2025
2025
£
£
(4,028) (a)
-
(4,028)
-
(19,900)
-
(23,928)
-
22,250 (b,d)
-
(1,650) (b)
-
3,328 (c)
-
-
-
-
-
23,928
-
-
-|Closing
balance
2025
£
346,056|
|---|---|---|---|---|---|
||||||346,056
53,414|
||||||399,470|
||||||9,124
10,820
-
-
-|
||||||19,944|
||||||419,414|
The transfers referred to above were made for the following reasons:
a) to account for the change in the net book value of the building due to depreciation and repayments of the charity loan
b) to allocate a proportion of a grant for the Vineyard House Food pantry to the Vineyard House fund to contribute towards relevant costs such as utility costs.
c) to ensure the Children in Need restricted fund does not fall into deficit
d) a recharge of rent to the Vineyard House restricted fund
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|**ysis of net assets by fund**
assets and liabilities of the various funds were as follows:|||||
|---|---|---|---|---|
|Tangible fixed assets
Intangibles
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year||General
Designated
funds
funds
£
£
5,844
524,740
3,483
-
6,577
-
43,935
-
(6,424)
(12,569)
-
(166,114)
53,414
346,056
Unrestricted Funds|Restricted
funds
£
-
-
-
19,944
-
-
19,944|2025
£
530,584
3,483
6,577
63,878
(18,993)
(166,114)|
|||General
funds
£
5,844
3,483
6,577
43,935
(6,424)
-
53,414|||
|||||419,414|
Page 19
## **THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 APRIL 2025**
In the previous year the movements in the charity's funds were as follows:
|_Designated Funds_
Building Fund
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Vineyard House
Vineyard House Food Pantry
Children In Need
Leeds Community Fund
Aggregate of funds|Opening
balance
2024
£
355,023
355,023
88,987
444,010
-
7,248
5,940
3,209
16,397
460,407|Incoming
resources
2024
£
-
-
245,223
245,223
68,316
12,631
10,020
-
90,967
336,190|Outgoing
resources
2024
£
-
-
(335,473)
(335,473)
(57,502)
(8,772)
(10,142)
-
(76,416)
(411,889)|Transfers
in the year
2024
£
(4,939)
(4,939)
8,148
3,209
-
-
-
(3,209)
(3,209)
-|Gains and
losses
2024
£
-
-
-
-
-
-
-
-
-
-|Closing
balance
2024
£
350,084|
|---|---|---|---|---|---|---|
|||||||350,084
6,884|
|||||||356,968|
|||||||10,814
11,107
5,819
-|
|||||||27,740|
|||||||384,708|
## **Analysis of net assets by fund**
In the previous year, the assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year||General
Designated
funds
funds
£
£
7,525
540,365
18,616
-
(14,232)
-
(5,025)
(11,215)
-
(179,066)
6,884
350,084
Unrestricted Funds|Restricted
funds
£
-
-
27,740
-
-
27,740|2024
£
547,890
18,616
13,508
(16,240)
(179,066)|
|---|---|---|---|---|
|||General
funds
£
7,525
18,616
(14,232)
(5,025)
-
6,884|||
|||||384,708|
## **17 Transactions with related parties**
During the year the charity: a) received donations totalling £50,013 (2024: £42,161) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
b) Andrew Flowers, a close relative of David Flowers, received £750 (2024: £0) for provision of branding services to the charity.
Page 20