OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

2024-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of The Vine Sheffield

(Known as “The Vine Sheffield”)

Annual Report and Financial Statements for the year ended 31 December 2024

Registered Charity Number 1171476

The Vine Sheffield Contents

Page
Administrative information 1
Annual Report 2 – 5
Independent examiner’s report 6
Receipts and payments account 7
Statement of assets and liabilities 8
Notes to the accounts 9 - 11

The Vine Sheffield Administrative information For the year ended 31 December 2024

St. Stephen’s Church Building is situated on Fawcett Street in Netherthorpe, Sheffield S3 7PL. St Bartholomew’s Church Building is situated on Primrose Hill, Sheffield S6 2UW. It is part of the Diocese of Sheffield within the Church of England. The correspondence address is The Vine Sheffield, St Bartholomew's Building, Primrose Hill, Sheffield S6 2UW

PCC members who have served from January 2024 until the date this report was approved are:

Incumbent:

Rev. William Briggs

Lay Vice-Chair: David Smith Wardens: Paul Sheridan David Neath Treasurer Andrew Bryce

Representatives on Deanery Synod: Stephen Hill Paul Sheridan

PCC Secretary

Anne Kingstone

Elected members:

Vicki Neath until May 2024 Martin Horton Tina Powell-Wiffen Lucy Smith Katie Smith from May 2024 Sharon Jacobs from May 2024

The PCC’s bankers are The Royal Bank of Scotland and CAF.

The Independent Examiner is: Sarah Lightfoot, FCA DChA Seven Hills Accountants Limited 57 Burton Street, Sheffield, S6 2HH

1

The Vine Sheffield Annual Report For the year ended 31 December 2024

Objectives and activities

The objective of the PCC is promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The Vine Sheffield is an Anglican Church and Ecclesiastical Parish in the areas of Netherthorpe, Upperthorpe, and the Langsett Estate in Sheffield.

Our purpose statement is:

“As an open and prayerful community, it is our desire to know and encounter God’s love in deeper ways and to grow in our response to that love. Challenging each other to become more like Christ and through living out the values of the Kingdom of God we will look to create and develop a network of loving relationships where people can be transformed by encountering Jesus. And we will seek to serve our neighbour, prayerfully expecting God to be at work by following God’s lead.”

When planning our activities for the year, the incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

Review of the year

ince 2022, The Vine Sheffield has existed within the Mission Area that is the Benefice of St. Timothy’s and The Vine Sheffield.

From a strategic point of view, our mission is focused around our two buildings in the S6 and S3 parts of our parish respectively. We continue to meet as a worshipping congregation within the context of the St. Bart’s community centre near the Langsett estate in S6 and continue to develop an emerging new monastic house of prayer community with a presence in St. Stephen’s in S3.

Sunday worship continues well at St. Bart’s, with active children’s work, youth work and a breadth of leadership and preaching ministry. Several small groups meet during the week either in the buildings or in people’s homes, A midweek “welcome space” outreach is thriving, providing lunch and social space for members of the local community. Work has continued to develop the garden at St Bart’s, and we have established regular gardening days to allow everyone in the congregation to get involved. Links with local schools and Hampden View church have been maintained and strengthened, and we again hosted Easter and Christmas assemblies for Walkley Primary School. In 2024, we organised three family events at St Bart’s which were very well attended by local parents and children. The continued use of the St Bart’s building as a church and community asset has necessitated significant capital investment over the year, both in terms of long overdue maintenance and improvements to the building with a particular focus on energy efficiency. We received a Community Low Carbon Grant to install solar panels on the roof. This project was completed in the summer and is already improving the efficiency of the building both in terms of energy costs and progress towards net zero. Other major investments include the reupholstering of all chairs in the building and the installation of new internal doors. In the latter part of the year, a working group put together a submission for an A Rocha Eco Church bronze award. This award was successfully attained in January 2025.

In S3, the House of Prayer holds daily rhythms of prayer and worship within St. Stephen’s and hosted several continuous prayer events over the course of the year. This included 10 Days of Prayer and Pilgrimage held at St Stephen’s in October 2024. In the same month, several of the core team participated in the 24/7 prayer conference in Rotterdam. The House of Prayer continues to support

2

The Vine Sheffield Annual Report For the year ended 31 December 2024

prayer and worship on the streets of Sheffield and partner with student groups. Although part of the Vine Sheffield in terms of governance and accountability, the House of Prayer is an increasingly selfsustaining fresh expression. To reflect this, it is now possible to donate directly to the House of Prayer (with a donation station now installed at St Stephen’s) and all donations received are ring-fenced in a restricted fund.

Church Attendance & Meetings: There were 72 parishioners on the Church Electoral Roll at the time of the last APCM (12 May 2024). The full PCC met formally 7 times during the year. Standing committee met between meetings and minutes of their deliberations were received by the full PCC and discussed where necessary.

Key changes during 2024

Following a process of appointment and preparation, the Focal Ministry team (Paul Sheridan, Andy Bryce, Rachel Widdows, Vicki Neath, and Tina Powell-Wiffen) was officially authorised in May 2024. This team is now working with Will Briggs, the incumbent, to provide leadership for the church, with specific focus on our expression at St Bart’s (S6). The early priorities for the focal ministers have included discerning a vision and direction for the church and allocating roles and responsibilities to ensure effective leadership for the various areas of ministry.

Personnel changes : None

Future Plans

With the focal ministers now entering their first full year in post, 2025 will continue to be a period of discernment and vision setting, as we explore how to grow as a welcoming and worshipful community within a diverse and challenging mission area. We will seek to build on our strengths in the areas of children, families, schools and youth work, as well as continuing to provide a safe space for adults recovering from ecclesiastical and spiritual trauma. Our estate at St Bart’s is a valuable asset both for the church and the wider community, and our plan is to develop this asset into a community hub suitable for a wide range of positive activities. To this end, we have specific plans to invest in our buildings and land in 2025, including a project to insulate the worship area and update the audiovisual system and continued maintenance and development of the garden and outdoor space. We are planning a weekend away for the whole congregation in October 2025, with the aim of fostering togetherness and shared vision among our membership.

Financial Review

We are pleased to note the ongoing stability in The Vine’s finances during 2024, despite a challenging climate. We recorded a small deficit of £2,552 on the general fund, which was covered by reserves built up in previous years. There was also a small deficit of £689 on restricted funds and a larger deficit of £24,960 on designated funds, but these latter expenses were planned and expected, as we continue to use our legacy funds to further the mission of the church.

3

The Vine Sheffield Annual Report For the year ended 31 December 2024

Income

The Vine received £154,663 in total during 2024, an increase from £130,108 in 2023. The main contributors to this increase were planned giving (up 15%) and grants (up 119% due to a large grant received for the installation of solar panels). Our income from building hire has reduced slightly.

Expenditure

We spent £182,864 in total in 2024, increasing from £149,333 in 2023. Most of this expenditure came from general funds (£131,161) but we also spent significant amounts from designated funds (£27,370) and restricted funds (£24,333).

Building maintenance costs increased by 130% compared to 2023, which can be attributed to the solar panels project (for which we received a grant) and planned investment in the buildings covered by the designated building improvement fund. Energy costs have stabilised thanks to moving on to cheaper energy tariffs in September 2024 and the ability to produce our own electricity from August 2024 onwards.

Aside from building improvement, most other spending from Designated Funds was for children’s worker salary contributions and outreach activities for children and families.

Net Position & Balance

The cash balances carried forward on 31 December 2024 for General Funds totalled £20,772, Restricted Funds £909 and Designated Funds £187,955, leading to an overall total of £209,636. The total market value of investments held on 31 December 2024 was £623,042, an increase of 2% from 2023.

Reserves Policy

It is PCC policy to maintain a balance on general funds to cover emergency situations that may arise from time to time. This is a minimum of £24,000 based on three months of expected expenditure of general funds. The reserves policy will be reviewed if circumstances significantly change.

The Vine’s year end general fund cash balance was £20,772. This does not meet our desired threshold. On 19 March 2024, the PCC agreed that funds from the Building Improvement Fund could be redesignated to general funds to cover expenses if necessary. This continues to be our policy.

Overall balances will continue to be monitored on a regular basis during 2024.

4

The Vine Sheffield Annual Report For the year ended 31 December 2024

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC registered with the Charity Commission on 6 February 2017, as its income exceeded £100,000. The Charity number is 1171476.

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

New PCC members receive appropriate training and induction, drawing on Diocesan courses where necessary.

The PCC meets on average every two months. Operational issues between PCC meetings are considered by Standing Committee (which consists of the Vicar, Wardens, Treasurer, and one/two other PCC members).

The annual report and financial statements were approved by the PCC on 27 April 2025.

Signed on their behalf by

to he

Will Briggs (Incumbent)

5

Independent Examiner’s report to the PCC Members of The Vine Sheffield

I report to the PCC members on my examination of the accounts of The Vine Sheffield (the Charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the PCC members of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts 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 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

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.

29 Apr 2025

Sarah Lightfoot, FCA, DChA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

6

The Vine, Sheffield Receipts and payments For the year ended 31 December 2024

Notes
Receipts from:
Donations
Planned giving
Collections at services
Other giving
Gift aid recovered
Grants
Church activities
Building hire
Church flat rental
PCC fees
Other
St Tim's shared expenses
Other reimbursed expenses
Investment income
Transfer to income
4
Total receipts
Payments from:
Church activities
Giving and donations
Common Fund
Payroll costs
Children's worker contribution
Ministry experience scheme
Clergy and staff expenses
House of Prayer
Other mission and evangelism costs
Church and centre running costs
Upkeep of services
Heating, lighting and insurance
Building maintenance costs
Other running costs
Governance costs
6
Flat costs
Net receipts/(payments)
Total cash funds brought forward
Total cash funds carried forward
General
funds
£
65,235
297
437
15,323
-
13,142
6,500
465
128
37
-
30
27,015
128,609
9,998
46,116
15,541
2,699
-
1,254
-
1,681
1,943
31,075
10,498
8,691
845
820
131,161
(2,552)
23,324
20,772
Designated
funds
£
-
-
-
-
-
-
-
-
10
-
2,400
-
-
2,410
1,200
-
-
5,390
800
-
-
3,035
405
-
16,540
-
-
-
27,370
(24,960)
212,915
187,955
Restricted
funds
£
1,493
3
1,411
-
19,820
-
-
-
-
917
-
-
-
23,644
-
-
-
-
-
1,861
1,067
353
-
472
19,820
760
-
-
24,333
(689)
1,598
909
Endowment
funds
£
-
-
-
-
-
-
-
-
-
-
-
27,015
(27,015)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2024
Total
£
66,728
300
1,848
15,323
19,820
13,142
6,500
465
138
954
2,400
27,045
-
154,663
11,198
46,116
15,541
8,089
800
3,115
1,067
5,069
2,348
31,547
46,858
9,451
845
820
182,864
(28,201)
237,837
209,636
2023
Total
£
57,843
686
1,640
14,016
9,043
14,246
5,200
108
250
1,897
-
25,179
-
130,108
10,005
46,116
16,270
6,803
-
4,013
584
2,070
2,209
30,746
20,413
7,938
714
1,452
149,333
(19,225)
257,062
237,837

7

The Vine, Sheffield

Statement of Assets and Liabilities As at 31 December 2024

General Designated Restricted Endowment Total Total
funds funds funds funds 2024 2023
£ £ £ £ £ £
Cash funds
Bank current accounts 15,191 - 909 - 16,100 10,295
Deposit account 5,581 187,955 - - 193,536 227,542
Total cash funds 20,772 187,955 909 - 209,636 237,837
Investment assets
CCLA investment fund - accumulated funds
CCLA investment fund - income shares
-
-
-
-
-
-
33,658
589,384
33,658
589,384
31,751
576,196
Total investment assets - - - 623,042 623,042 607,947
Debtors
Gift Aid claim
Building hire income
Flat rental income
Other reimbursed expenses - received in advance
2,430
775
284
-
-
-
-
1,600
-
-
-
-
-
-
-
-
2,430
775
284
1,600
2,473
1,245
233
-
Total debtors 3,489 1,600 - - 5,089 3,951
Liabilities
Clergy and staff expenses
Other running costs
Payroll costs
Independent examination fee
39
26
73
897
-
-
-
-
51
-
-
-
-
-
-
-
90
26
73
897
325
325
439
810
Total liabilities 1,035 - 51 - 1,086 1,899

Approved by the PCC on 27 April 2025.

Signed on their behalf by:

i 4

Will Briggs (Incumbent)

8

The Vine, Sheffield Notes to the financial statements For the year ended 31 December 2024

1 Accounting policies

Basis of preparation

The account are prepared in line with the Charity Commission guidance on "Receipts and payments" accounts and the Church Accounting Regulations 2016.

Receipts & payments account

Receipts and payments accounts are statements that summarise the movement of cash into and out of the organisation during the financial year. In this context "cash" includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.

Funds

General funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose.

Designated funds are set aside at the discretion of the PCC.

Restricted funds are to be used for specific purposes as laid down by the donor.

Endowment funds arise from specific gifts left to the church and are held as investments. The endowment funds are managed on a total return basis - see note 4 for further details.

2 Designated funds

Advancing Kingdom purposes
The Vine Building Improvement Fund
St Barts fabric fund
Vicars discretionary fund
Childrens' worker
Ministry experience scheme
Cash funds
brought
forward
£
32,968
164,701
721
3,031
11,494
-
212,915
Income
£
10
-
-
-
-
2,400
2,410
Expenditure
£
(4,440)
(16,540)
-
(200)
(5,390)
(800)
(27,370)
Transfers
£
-
-
-
-
-
-
-
Cash funds
carried
forward
£
28,538
148,161
721
2,831
6,104
1,600
187,955

Advancing Kingdom purposes

While monies still exist in the Fund, it will be spent on advancing Kingdom purposes within the Parish, with an unanimous decision from PCC on what to spend it on. Advanced Kingdom purposes could include spending it on the buildings, in line with discussions within the PCC about how the buildings can be used to advance kingdom purposes.

The Vine Building Improvement Fund

As part of the PCC's move to a total return approach to their investments, £200,000 had originally been designated towards the planned major building work at St Bart's. The PCC reallocated £20,724 towards the Children's worker designated fund in 2022. Various planned work was spent from this fund during the year.

St Barts fabric fund

This fund originally arose on designation by the PCC, and can be spent on maintenance to the fabric of St Bart's buildings. The PCC agreed to use the St Bart's Fabric Fund money towards a feasibility study and architects brief for redeveloping St Bart's building. Money has also been spent on architects’ drawings.

Vicars discretionary fund

These funds have arisen on the consolidation of the St George's church charities and other charities, previously under the auspices of the Netherthorpe Parish Trustees, now under The Vine PCC. The St George's Church Charities are to be used for the relief of sickness or need in the former ecclesiastical parishes of St George and St Stephens. The PCC have decided that the funds continue to be used within the charitable purposes, for the discretionary use of the vicar, or to contribute towards church-led projects which benefit the sick and/or needy.

9

The Vine, Sheffield Notes to the financial statements - continued For the year ended 31 December 2024

2 Designated funds - continued

Childrens' worker

A children’s worker was employed by St Tims in 2022. This post was designed to work between St Tims and The Vine. Employment sits with St Tims, who cross charge The Vine for their time. Agreement was made in March 2022 to set up a fund for this post by reallocating £20,724 from the building improvement fund twards the salary and associated employment costs, to be spent down over 5 years.

Ministry experience scheme

The Diocese have funded the ministry experience scheme in advance. The funds are shown in a designated fund, so the receipt in advance is ring-fenced.

3 Restricted funds

St Tim's shared expenses
House of Prayer
Warm Spaces
Energy efficiency
Cash funds
brought
forward
£
-
773
825
-
1,598
Income
£
917
2,907
-
19,820
23,644
Expenditure
£
(1,292)
(2,396)
(825)
(19,820)
(24,333)
Transfers
£
-
-
-
-
-
Cash funds
carried
forward
£
(375)
1,284
-
-
909

St Tim's shared expenses

Joint activities with St Timothy's Crookes are currently to cover shared clergy and curate expenses. The contribution from St Tim's is considered to be a grant, in accordance with the PCC accountability guidance.

House of Prayer

The "House of Prayer" fund is to facilitate a place of holistic prayer and worship, grounded in the legacy and location of St. Stephen's within The Vine Sheffield. As this activity is now established, and specific donations are being received, this activity is treated as restricted fund from 1 January 2023 - the balance at this date of £847 has been transferred from designated funds, including the £300 PCC contribution used to set up this activity.

Warm Spaces

Sheffield City Council LAC Committee funding towards providing a warm space at the St Stephen’s building. This was spent on food and drink, publicity materials and a contribution to heating costs.

Energy efficiency

We received two energy efficiency grants in 2024: a £19,720 grant for solar panels and a £100 grant for LED lights. These grants were spent in full.

4 Endowment funds and total return investment

In March 2016, the PCC adopted a Total Return basis to the majority of their endowments, using the 1996 valuation. This sets the baseline value of the gift component of the endowment to which any subsequent gifts of endowment are added. The difference between the total of endowment funds as at the 1996 valuation and the value of the gift component represented the opening balance of unapplied total return.

The power of total return permits the PCC to invest permanently endowed funds to maximise total return and to apply an appropriate portion of the unapplied total return to income each year. Until the power is exercised to transfer a portion of unapplied total return to income, the unapplied total return remains invested as part of the permanent endowment.

The power allows the trustees to decide in each year how much of the unapplied total return is transferred to income funds and so available for expenditure. The dividend and investment income return has been applied to the general fund, to assist with ongoing maintenance work, as agreed by the PCC.

10

The Vine, Sheffield Notes to the financial statements - continued For the year ended 31 December 2024

4 Endowment funds and total return investment - continued

Opening value of endowment:
Gift component of permanent endowment:
Unapplied total return
Movement in year:
Investment return: dividends and interest
Investment return: realised and unrealised gains/ (losses)
Unapplied total return allocated to general fund income in the year
Net movement in reporting period
Closing value of endowment:
Gift component of permanent endowment:
Unapplied total return
Market value of investments
The investment fund an application of total return to permanent
endowment funds:
Endowment
£
223,303
-
223,303
-
-
-
-
-
223,303
-
223,303
Unapplied
total return
£
-
384,644
384,644
27,015
15,095
42,110
(27,015)
15,095
-
399,739
399,739
Total
£
223,303
384,644
607,947
27,015
15,095
42,110
(27,015)
15,095
223,303
399,739
623,042

5 Related party transactions

PCC members and senior staff, and their close relatives donated £29,484 in addition to any amounts given within the collection, during the year.

PCC members received no remuneration for their role as trustees during the year. Clergy, curate and staff expenses of £3,115 (2023: £4,013) comprise primarily costs to allow the clergy and staff to fulfil their roles, for example telephone recharges and hospitality contributions. Reimbursement of expenses amounting to £954 (2023: £1,897) was made from St Timothy's church during the year.

Included in the above clergy and staff costs £649 (2023: £1,288) was paid for the vicarage and curate water bills.

Other related party transactions were:

6 Fees paid to the independent examiner's organisation

Independent examination fee (re previous year)
Other fees paid to the independent examiner's organisation during the year:
Subscription
2024
£
845
324
2023
£
714
270

11