CHARITY COMMISSION
Carlisle Vineyard Church
IA company limited by guaranto0)
Annual Report and Financial
ststements
31 December 2024
Company registration number: 08494400
Charity reglstration numbor: 1152611
dOdd&co

Carlisle Vineyard Church
Contents
Reference and Adminislralive Details
Trustees, report
Trustees. responsibilities in relation to the financial statements
Independent examiner's report
Statement of financial activities
Balance Sheet
Note8 lo the financial statements

Carlisle Vineyard Church
Reference and Administrative Details
Charity name
Cadisle Vineyard Church
Charlty registratlon number
1152611
Company reglstration number
08494400
Register8d offlca
Vineyard Hub
Former Mitchel Dryerfs Building {Main Entrance)
Denton Holme
CARLISLE
CA2 5DU
TrustO0$
A Reynolds, Chair
A S Fearon
B A Young
M Taylor
E Hall
(Appointed 31 January 20241
Accountsnt
Dodd & Co Limited
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA12RW
Page 1

Carlisle Vineyard Church
Trusteès, Report for the Year Ended 31 December 2024
The financial statements have been prepared in accordan￿ with the accounting policies sel out in notes lo the
accounts and comply with the charily's governing document. the Charities Act 2011 and Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reportin9 Standard applicable in the UK and Republic of Ireland.
Governing Documènt
Cailisle Vineyard Church fcarlisle Wineyard. or Ihe Churth.) is a registered charity number 1152611
incorporated on 18th April 2013. duly eonsliluted by means of ils Memorandum and Ariicles of Association and
operating as a chur¢h.
The Trustees conlimi that they have relerred to the Charity Commission public benefrt guidance when reviewing
the Charity's aims and objeclives and in planning future activities.
Oblactives & Activities
The objectives of Carlisle Vineyard are..
1. The advancement of the Christian failh including missionary a¢tivities in the Uniled Kingdom and overseas and
also including, bul not limilad lo, the planting of new churches and organisation of congregations.
2. The reli&f of sickness and financial hardship and to preseThe good health by the provision of funds, goods or
services of any kind
3. The advancement of Christian education.
4. To provide or assist in the provision of facilities in the interests of social welfare for recreation or olher18isure
lime occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability,
financial hardship or social circumstances wilh the objecl of improving the conditions of life.
The advancoment of thè Christian faith includlng missionary actlvities in the Unitod Kingdom and
over88as also including, but not Ilrnited to. the planting of nèw churches and organisatlon of
congregation8.
Carlisle Vineyard Church has sought lo continue to strengthen and build on thè previous year8, even though we
haven't seen big growth, we continue to welcome new people. The relalionships with the increasing number of
people who are connecting with the values of Carlisle Vineyard Church through our venue (the hub of hopel has
been encouraging. These evenls lange from NHS using the space for training. weddings, parties. special causes
galhering and other events. Cumbria Deaf Association have started a café which is great lo see.
The church plant in the South of Cumbria is growing and developing. We continue lo be in regular ¢onnection.
The relief of slckness and flnaneial hard8hlp and tho preserrfatlon of good health through the provlslon of
funds, goods or services.
It was great lo see Give A Day connecting with more schools, businesses. groups, and other churches. The
projects are always about helping bring people togelhef to do generous things and help create hope filled
environments. Carlisle Vineyard enables Give a Day to happen every year.
Every Christmas, we seek to be a practical blessing to those in need. This year we helped with warm hampers,
food for a local food bank and gift bags for Cumbria Refugee Action Group who help care for and welcome llew
people lo the city. We also gave financial gifts to the local skate park, PAC {a local counselling chalily for young
people) and E3 a charity in South Africa who help children access school.
The advancement of Christian education
Throughout 2024 our Sunday gatherings are safe places for worship, prayer and gather around the Bible. The big
church lunch on the second Sunday of every month is a great time for connection. The Scattered Sundays (last
Sunday in the monthl is where we encourage people to open up their homes lo invite friends and neighbours lo
come and enjoy food.
"Reset, the group that met on a Wednesday has now splil inlo tsvo groups, these Iwo groups are important
smaller groups of people who are commilled lo doing life logelher.
Page 2

Carlisle Vineyard Church
Trustees. Report for the Year Ended 31 December 2024
To provide or asslst in the provlsion of facllities in the interests of social welfare for rocreation or other
leisure time occupation of indlvlduals who have need of such facllities by reason of their youth, age,
infirmity or disability, financlal hardship or social circumstances with the object of improving thoir
conditions of life.
Community and connection are important valuas lo us, so events suth as wreath making, feast Sundays. and
Give a day to the Cily are really important. We are exploring about restarting Space lo Talk in the new year.
We continue lo have good connections across the city with other ¢hurches, Safe Families for children, Carlisle
Ambassadors amongst others.
Organ18atlonal Structure
Carlisle Vineyard Church is a company limited by guarantee as well as a registered charity, in which the company
directors also form the Board of Tnjslees. The liability of each trustee director in the event of a winding up is
limited lo £1. The day lo day running of th& Church is delegated lo the pastoral and adminislralive staff led by A
Fearon.
Appolntment of TN8ts8 DSroctor8
New trustee dire¢lors 81e appointed when appropriate suitable candidate8 are considered upon the basis of Ih8ir
skill, experience and understanding of the aims of Ihe Church.
Flnanclal Performance
The financial slalements as presented show a deficit on unrestricted funds during the perlod of £7,067 and
surplus of £70 on reslrcited funds during the period.
Performance against Ihe charitable aims and objectives of the organisallon are nolad In the section 'Objeclives
and Aclivilies"
Reserves Pollcy
The trustee directors have examined the Church's requirements for free reseryes In the light of the predomlnant
risks to th8 Church. The main risk is a Teduclion in the Church communily giving rise lo a reduction in income.
The trustee directors have reviewed the reserves policy and consider it appropriate to aim lo relain free rese¢ves
up lo the equivalent running costs lor six months.
As at 31st December 2024 the general protected ￿seNe amounted to £25,087 and this is expected lo vary
during 2025 in the line with Church expendilure and Church community levels. This policy will be kept under
constant review.
Free reserves as at 31 DecA8mber 2024 are £27,079.
Rl8k Management
The systems of internal controls are designed to provide reasonable, but not absolute assurance against material
misstatement or loss. They indude:
al An annual budget considered by the trustee directors.
b} Regular consideration by the trustee directors of financial reports.
cl Delegation of authority and segregation of duties.
dl Identification of management of risks.
The trustee directors aim lo review on a regular basis the main risks Ihat the Church faces. They believe that
maintaining free reserves, combined with appropriate controls over the key financial systems, Provides stjfficient
resources in the event of unexpected or adverse conditions. The trustee directors are also of the opinion that
adequate systems are in place to miligale any significant mallers arising from operational and business risks.
Page 3

Carllsle Vineyard Church
Trustees. Report for tho Year Ended 31 December 2024
Small company provisions
This report has been prepared in a¢cordance with the small companies regime under the Companies Act 2006.
Approved by the Board on 25 March 2025 and signed on ils behalf by..
A Reynolds
Trustee
Page 4

Carlisle Vineyard Church
Trustees. Responsibilities in relation to the Financial Statements
The trustees (who are also directors cl Carlisle Vineyard Church for the purposes of company lawl are
responsible for preparing the Truslees, Annual Report and the finanryal statements in accordance with applicable
law and the Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland,.
Company law requires the ITustees to prepare financial statements for each financial year which give a true and
fair view of the slate of affairs of the charitable company and of the incoming resources and application of
resources, including income and expenditure. of the tharilable company for that period. In preparing these
financial statements, the trustees are required lo-
select suitable accounting policies and then apply them consistently.,
obseNe the methods and principles in the Charities SORP-
make judgements and èslimales that are reasonable and prudent-.
state whether applicable UK accounting Standards have been followed, subject to any malerial departur&$
disclosed and explained in the financial slalemenls., and
prapare the linan¢ial statements on the going concem basis unles$ it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper arxounling records Ihal disclose with reasonable accuracy al
any lime the financial position of the charitable company and enable them to ensure that tha financial slalemenls
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prévention and detection of fraud and other irregulari118S.
Page 5

Independent Examiner's Report to the Trustees of
Carlislo Vineyard Church
I report on the accounts of the company for the year ended 31 December 2024, whrch are sel out on pages 7 10
19.
Respective respon8ibilitles of trustèes and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the
preparation of the accounts. The trLtslees consider that an audit is not required for this year under section 144121
of the Charities Act 2011 as amended by the Charities Act 2022 (the Act) and that an independent examination is
needed.
Having s8t18fied myself Ihal the chaiily is nol subject to audil under Part 16 of the Companles Act 2006 and is
eligible for independent examination. il is my responsibility lo:
examine the accounts under se¢lion 145 of the Act:
follow the procedures laid down in the General Oireclions given by the Charity Commis$lon under section
145 (51 {bl of the Act,. and
stale whether particular matters have come lo my attention.
Basis of Independont examlnèrf¥ report
My examination was carried out in accordance with the General Dlffjctions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records.11 also includes consideration of any unusual items or disclosures in the accounts
and seeking explanations from you as Iruslees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in 8n audit and consequently no opinion is given 89 lo whether
the aecounls present a 'true and fair view. and the report is limited to those matters set out in the statement
below.
Independent examSnar'8 #tatement
In connection wilh my examination. no matter has come lo my attention..
(11 whlch gives me reasonable cause lo believe that in any material respect the requirements..
lo keep accounting re¢ords in accordance with section 386 of the Companies Act 2006., and
lo prepare accounts which accord wilh the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and principles of
the Slalemenl of Reeommonded Practice.. Accounting and Reporting by Charities
have not been met; or
12) to which. in my opinion. attention should be drawn in order to enable a proper understanding of the
accounts lo be reached.
FIFTEEN Rosehill
Montgomery Way
Rosehill Eslale
CARLISLE
CA12RW
Joanne Thomlinson FCA
Dodd & Co Limiled
Chartered Accountants
25 March 2025
Page 6

Carlisle Vineyard Church
statement of Financial Activlties (including Income and Expenditure Account) for the Year
Ended 31 December 2024
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
2024
2023
Nots
Income and endowment8 from:
Donations and legacies
Investments
Charilable activities
Total income and endowments
64,927
507
27,215
92,649
3.924
68,851
507
27,215
96,573
66,828
476
18.632
85.936
3,924
Expendlture on..
Charitable activities
Tolal expenditure
99,716
99,716
3,854
3.854
103,570
103,570
96,696
96,696
Nel expenditure before transfers
(7.067)
70
{6,9971
{10,7601
Transfors
Transfers between funds
Nel movements in funds
17,0671
70
{6,997)
110,7601
Raconcillatlon of fund8
Total lunds brought forward
Total funds carried forward
35,216
28,149
35,216
28,219
45,976
35,216
70
All of Ihe Charity's a¢tivilies derive from continuing operalions during the above periods.
The notes on pages 9 to 19 fomi an integral part of these finan￿al stalemenls.
Page 7

Carlisle Vineyard Church
Company registration number: 08494400
Balancè Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
10
715
1,143
Current assots
Deblols
Cash al bank and in hand
11
2.964
28,565
31,529
3,727
36.835
40,562
Credltor8' Amounts falling dug within
ona year
12
(4,025)
(6.4891
Net current assèts
27,504
34,073
Net a88èt8
28,219
35,216
The fund8 ofthe charlty:
Rèstricted funds
70
Unrestrictod funds
Unreslricled income lunds
28,149
35,216
Tot81 charlty fund8
28.219
35,216
For the financial year ended 31 December 2024, the charity wa$ entitled to exemption from audil under 8eGlion
477 of the Companies Act 2006.
The member8 have not required Ihe tharity to obtsin an audit of its accounts for the year in question in
accordan￿ with section 476 of the Act.
The directors ad(nowledge their responsibilities for complying with the requirements of the Act with respeGI to
a¢counling records and the preparation of a¢counls.
These accounts have been prepared in accordance wilh the provisions applicable to companies subject lo the
small companies regime.
Approved by the Board on 25 March 2025 and signed on its behalf by..
A Reynolds
Trustee
The notes on pages 9 to 19 form an integral part of these finanaal slatemenls.
Page 8

Carlisle Vineyard Church
Notes to the Financlal Statements for the Year Ended 31 December 2024
Accountlng policies
Summary of significant accountlng policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies havè been consistently applied to all the years presented, unless otherwise slated.
Statgment of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the
Financial Reporling Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January
20191- {Charilies SORP IFRS 102)), the Financial Reporting Standard applicabl& In Ihe UK and Republic of
Ireland {FRS 1021 and the Companies Act 2006.
Ba858 of preparation
The charitable company meets the definition of a public benefit enlily under FRS 102. Assets and liabilities
are initially recognised at historical cost or IransaGlion value unless otherwisa stsled in the relevant
accounting policy notes.
Golng concern
These finanaal statements have been prepared on a going concern bas18.
The Iruslees assess whether the use of going concern 1$ appropriate i.e. whether there are any material
uneertainties related to events or conditions that may cast significant doubl on the ability of the Charity lo
continua as a going concern. The trustees make this assessmenl in respecl of a period of ona year from the
date of approval of the linancial slalemenl$.
Fund accountlng policy
Unreslricled incom& funds are general funds that 8re available for use at the trustees, dis¢retlon in
furtheran¢e of the objectives of the ¢harily.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of
which is reslricled lo that area or purpose.
Further details of each fund are disdosed in note 17.
Page 9

Carlisle Vineyard Church
Notes to the Financial Statements for the Year Ended 31 December 2024
. conlinu8d
Income and endowments
Donations are recognised when the Charity has been nolified in writing of both the amount and settlement
date. In the event that a donation is subject to conditions that require a level of performance by the Charity
before the Charity is entitled lo Ihe funds. the income is deferfed and not recognised until either those
conditions are fully met, or the fuifilmenl of those conditions is wholTry within the control of the Charity and il
is probable that these conditions will be fulfilled in the reF)Orting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the
adminislorlexeculor for the eslate has communicated in writing bolh the amount and settlement date. In the
event that Ihe gift is in the form of an asset other than cash or a financial asset traded on a recognised stock
exchange, recognition is subjeel lo the value of the gift being reliably measured with a degree of reasonable
accuracy and the lille lo the asset having been transferred to the Charily.
Income from Government and other grants. whether'capilal, grants or'revenue, grants, is recognised when
the charity has enlillemenl lo the funds, any performance conditions attached lo the grants hav8 been m81,
il 18 probable Ihal the income will be received and the amount can be measured reliably and is not defeired.
Incoming resources from lax reclaims are included in the statement of financial activities al the same lime
as the gift lo which Ih8y relate.
Investment incomols recognised on a receivable basis.
Income from charitable activities in¢lvd85 income recognised as eamed (as the related good$ or service8
are provided) under contract.
Expendltura
Liabilities are recognised as Soon as there is a leg81 or conslwctive obligation commilling the charity lo the
expenditure. All expenditure is accounted for on an a¢¢ruals basis and has b88n dassified under headings
that aggregate all costs felaled lo the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of ils aclivlties and
services for ils beneficiaries. It includes both costs that can b8 allocated directly lo such activities and those
¢osls of an indiiect nature n$¢essary lo support them.
Support costs
Support costs include central functions and have been allocated to activity ¢o$t categories on a basi8
consistent with the use of resources, for example, allocating property ¢o$ls by floor areas, or per ¢apita,
staff costs by the lime spent and other costs by their usage.
Taxation
The Charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK COTporalion lax purposes. Accordingly, the
Charity is potentially exempl from laxalion in respect of income or capital gains received wilhin categories
covered by Chapler 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of Ihe Taxation of Chargeable
Gains Act 1992, to the exlenl that such income or gains are applied exclusively lo charitable purposes.
Flxed assets
Individual fixed assets costing £400 or rn0￿ a￿ initially recorded at cost.
Deprociation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any estimated
residual value, over their expecled useful economic life as follows:
Equipment
20% straight line basis
Page 10

Carlisle Vineyard Church
Notes to the Financlal Statements for the Year Ended 31 December 2024
. eontinued
Trade Debtor8
Trade debtors are amounts due f(om customers for merchandise sold or services performed in the ordinary
course of business. Trade debtors are reco9nised initially al the transaction price. They are subsequently
maasuied at amortised cosl using the effective interest method. less provision for impairment. A provision
for the impaimienl of trade debtors is established when there is objective eviden￿ that the Charity will not
be able lo collect all amounts due according lo the original lemis of the receivables.
Cash and Ca8h Equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-lerm highly Ilquid
investments that ale readily convertible to a known amount of cash and are subject to an insignilicanl risk of
change in value.
Liabllities
Trade creditors are obligations lo pay for goods or servie8S that have been acquired in the ordinary course
of business from suppliers. Accounts payable are classified as current liabililies if the Charity does not have
an unconditional right, at the end of the reporting period, to defer selllemenl of the creditor for at least
velve months after the reporting date. If there is an uncondition81 right to defer selllement for at least
velve months after the reporting date, they are presented as non-¢urrent liabilities.
Trade creditors are recognised initially at the transaction pric£ and subsequently measured at amortised
C08t using the effective interest method.
Operatlng lea8e8
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified
as operaling leases. Rentals payable under operating leases are Charged in the Statement of Finan¢ial
Activities on a slrai9hl line basis over the lease tem.
Pen81ons
The charity operates a defined contribution pension scheme. Contributions are charged in the slalemenl of
financial activities as they become payable in accordance with the rules of the Scheme.
Page 11

Carlisle Vineyard Church
Notes to the Financial Statements for tha Year Ended 31 December 2024
. continu8d
Financial Instruments
Financial assets and financial liabilities are recognised when the charity becomes 8 party lo the conlraclual
provisions of the inslrumenl. Financial liabilities and equity instruments are dassified according lo the
substance of the contractual arrangements entered into. An equity instrument is any contract Ihal evidences
a residual interest in the assets of the Charity after deducts'ng all of ils liabilities.
All financial assets and liabilities are initially measured at transaction price (including transaction costs).
èxcept for those financial assets classified as al fair value through profil or loss. which are initially measured
al fair value (which is normally the transaction price exduding transaction coslsl, unless the arrangement
conslilules a financing Iransaclion. If an arrangement conslilutes a financing Iransaclion, the financial asset
or financial liability is measured al the present value of the future paymenls discounted at a maikel rate of
interest for a similaf debt instrument.
Financi81 assets and liabilities are only offsel in the statement of financial position when, and only when
there exists a legally enforceable right to sel off th& recognised amounts and the Charily intends either lo
sellle on a nel basis, or lo realise the asset and sellle the liabilily simultanèously.
Financial assets are derecognised when and only when al the conlraclual rights lo the cash flows from tha
financial asset expire or are sellled. bl the Charity transfers lo another paty subslanlially all of the risks and
rewards of ownership of the financial a$sel. or cl Ihe Charity, despite having relained some. bul not all,
significant risk8 and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contracl is discharged,
cancelled or expires.
Donatlons and legacles
Unrestrlcted Restrlcted Total Fund8 Totsl Fund8
Funds
Funds
2024
2023
Donatlons and legaelè¥
Committed givin9
Appeals and donation5
Gift Aid lax reclaimed
50.051
6.057
8.819
64,927
50,051
6,057
8,819
64,927
52,420
3,623
8,535
64,578
Grants
Grants - other agencies
3.924
3.924
2,250
64,927
3,924
68,851
66.828
Of the donations and legacies income in 2023. £66,353 related to unrestricted funds and £475 related to
reslricled funds.
Page 12

Carlisle Vineyard Church
Notes to the Financial Statements for the Year Endod 31 Decembèr 2024
. conlinued
Investments
Unrestricted Restrlcted Total Fund8 Total Funds
Fund8
Fund$
2024
2023
Interest on cash deposits
507
507
476
All of the invesiment in 2023 related lo unrestricted funds.
Charltabl8 activitl•s
Unrostrlcted Re8lrict&d Total Fund¥ Total Fund8
Funds
Fund8
2024
2023
Event income
Rental income
{Profitlllo$s on disposal of tangible fixed assets
1,769
25.446
1,769
25,446
2,404
16,011
217
18,632
27.215
27,215
All of the income from charitable activities in 2023 related to unreslricled funds.
Page 13

Garllsle Vineyard Church
Notes to the Financial Statements for the Year Ended 31 December 2024
. conlinued
Expenditure
Charitable
activities
Total
2024
Total
2023
Dlrect costs
Employment costs
Telephone and fax
Global gifts
VCUKI giving
Sundry expenses
Church ministries and groups
Local outreach
Stewardship $8rvl¢es
42,064
466
1.122
2,857
981
4.038
8.579
666
60.773
42,064
466
1.122
2,857
981
4,038
8,579
666
60,773
40,871
437
4,045
2,869
393
4,593
7.788
676
61,672
Support Costs
Rent
Light, heal arKI power
Insurance
Repaiis and maintenance
Computer software and maintenanc* costs
Printing, postage and slalionery
Trade subscriptions
Sundry expenses
Cleaning
Advertising
Accountancy fees
Independent examinerfs fee
Depreciation of freehold property
26.400
1,600
503
5,012
1,182
206
624
113
3,930
367
1,932
500
428
42,797
26,400
1,600
503
5.012
1,182
206
624
113
3,930
367
1,932
500
428
42,797
16.400
1,880
224
8,702
2,095
202
516
13
1,978
612
1,426
500
476
35,024
103,570
103.570
96,696
Of the expenditure in 2023. £92,521 related lo unrestricted funds and £4,175 related to restricted funds.
Govemance costs
2024
2023
Accountancy fees - 2023
Accountancy fees - 2024
Independent examiner's fee
738
1.194
500
2,432
1,426
500
1,926
Page 14

Carlislo Vineyard Church
Notes to the Flnancial Statements for the Year Ended 31 December 2024
. conlinued
Trustee¥. remuneration and expenses
During the year. A Fearon. received remuneration for his role as Team Leader of the charity of £16,247
12023 - £17,140) being gross salary and employer's pension conliibutions. These payments were made in
accordance with the provisions in the governing document of the charily. A Fearon receives no
remuneration in his role as a Iruslee.
Three trustees received reimbursement for costs incurred of £1.937 (2023 - £1,313) during the year for
travel and day-to-day running costs of the charity.
Net oxpenditure
Net expenditure is slated after chargingllcrediting)..
2024
2023
Profil on disposal of langlble fixed assots
Depreciation of tangible fixed assets
1217)
476
428
Employee8, remuneration
The monthly average number of persons linduding senior management) employed by the charity during the
year was as follows..
2024
2023
No.
Charitable activities
The aggregate payroll costs of these persons were as follows..
2024
2023
Wages and salaries
Other pension cost$
39,443
936
40,379
39,387
936
40,323
No employee received emoluments of more than £60,OIY) during the year (2023- No. O).
The key management personnel comprise the Tivslees and Ihe senior management. The total employeè
benefits of the key management personnel of the Charity were £16,247 {2023- £17.140)-
Page 15

Carlisle Vineyard Church
Notes to the Flnancial Statements for the Year Ended 31 December 2024
. continu8d
10 Tanglble fixed assets
Equipment
Cost
As al 1 January 2024 and 31 December 2024
5.930
Depreciation
As at 1 January 2024
Charge for the year
As al 31 December 2024
4,787
428
5,215
Net book value
As al 31 December 2024
As a131 December 2023
715
1,143
11 Debtors
2024
2023
Trade debtors
Prepayments and accwed in(X*me
627
2.337
2,964
827
2,900
3,727
12 Croditor8: Amounts falllng dug wlthln one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred incom&
2,273
202
1.550
4.025
3,158
182
3,149
6,489
13 Mombers. Ilability
The charity is a private company limited by guarantee and consequently does not have share capital. Each
of the members is liable lo conlrrbule an amounl not exceeding £1 lowards the assets of the charity in the
event of liquidation.
Page 16

Carlisle Vineyard Church
Notes to the Financial Statements for the Year Ended 31 December 2024
. conlinu8d
14 Operating lea8e commitments
As at 31 December 2024 the charity had total future mtnimum lease payments under non-cancellable
operating leases as follows:
Land and Building8
2024
2023
Within one year
6,600
9,600
16 Pon8lon 8cheme
Dèfined contrlbutlon p8n81on schem&
The charity operates a defined contribution pension scheme. The pension cost charge for the period
represents conlribulions payable by the charity lo the scheme and amounted to £93612023- £936}.
Conlribullons totalling £182 {2023 - £182) were payable to the scheme al the end of the period and are
included in creditors.
Page 17

Carlisle Vineyard Church
Notes to the Financial Statements for tho Year Ended 31 December 2024
. conlinu8d
16 Related parties
Controlllng entlty
The charity is controlled by the trustees who are all directors of the company.
17 Analysis of funds
At31
December
2024
At 1 January
2024
Incomlng
resourcgs
Resources
expended
General Funds
Unrestricted income fund
35,216
92,649
199,716)
28,149
Restrlcted Funds
GAD Fund
South Church Plant
3,924
(3,854}
70
3,924
(3,8541
70
35,216
96,573
(103,5701
28,219
GAD Fund - Give A Day to the Cily Is a city wide initiative {now expanded lo national) to Inspire business,
and other organisalions lo voluntarily give of their lime and resources to help benefit projects across the city
lo help increase the wellbeing and atmosphere of our city.
South Ch*Jrch Plant - A fund saving towards releasing a new vineyard church that will be a mullipli¢alion of
Carlisle Vineyard and called Lune Valley Vineyard.
Page 18

Carltsle Vineyard Church
Notes to the Financial Statements for the Year Ended 31 December 2024
. continued
Prlor perlod
Atl
January
2023
At3
December
2023
Incoming
resources
Resourcos
expended
TransferJ
General Funds
Unrestricted income fund
40.473
85,461
(92.5211
1,803
35.216
Re8tricted Funds
GAD Fund
South Chur¢h Plant
1,258
4,245
5,503
{1,258)
(2,9171
{4,175)
47S
475
{1,803)
{1,803)
45,976
85,936
{96,696)
35,216
18 Net a88et8 by fund
Unrestricted
Fund8
Restricted
Funds
Total Fund8
2024
Total Fund8
2023
Tangible asséts
Current as$els
Creditors.. Amounts falling due
within one year
Net assets
715
31,459
715
31,529
1,143
40,562
70
14.025)
28.149
{4,025)
28.219
16,489)
35,216
70
Prlor perlod
Unrestricted
Funds
Total Funds
2023
ToLIl Funds
2022
Tangible assets
Current assets
Creditors.. Amounts falling due within one year
Nel assets
1.143
40,562
{6.4891
35,216
1,143
40.562
16.4891
35.216
1,619
45.870
{1.513)
45,976
Page 19