Brlercllffe Company Llmlted
Charlty No. 515709
Company No. 01783786
Trustees, Report and Unaudlted Accounts
31 March 2024

Briercliffe Company Limited
Contents
Pages
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activitles
Summary Income and Expenditure Account
Balance Sheet
io
Statement of Cash flows
li
Note5 to the Accounts
12
Detailed Statement of Fin3nclal ktlvltles
20to21
Page I

Briercllffe Company Limited
Trustees Annual Report
Brlercllffe Company Limlted
Report of the Trustees for the Year Ended 31 March 2024
The trustees, who are also directors of the charity for the purposes of the CompanSes Act 2006,
present their report with the unaudited financlal statèments of the charity for the year ended 31
March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 01783786
Charlty No. 515709
Prlnclpal Offlce
The Chrlstian Centre
43 Todmorden Road
Littleborough
OL15 9EA
Re8lstered Offlce
The Chrlstlan Centre
43 Todmorden Road
Littleborough
OLIS 9EA
Dlrectors and Trustees
The Dlrectors of the charltable company are Its Trustee5 for the purposes of charity law.
The following Dlrectors and Trustees served durlng the year..
Mr A. Campbell
Mrs P. J, R. Clegg - retlred by rotatlonlre-elected 18.12.23
Mr G. A. Hopcroft- retired by rotationlre-elected 18.12.23
MrsA. Mills
Mrs C. Mills
Mr G.R. Mllls
Mlss K. J. Ollver
Revd. J. B. Pettlfer- retired by rotationlre-elected 18.12.23
Mr J. 8. Powell
(Resigned 12 February 20241
Accountants
Pennine Accountlng Limited
109A Church Street
Littleborough
Lancashire
OLIS 8AA
Banker5
Yorkshire Bank plc
9-11 Yorkshire Street
Ro¢hdale
OL16 IBL
Pa8e 2

Briercliffe Company Limited
Trustees Annual Report
Sollcltors
Wrlgleys Solicitors LLP
19 Cookrid8e Street
Leeds
LS2 3AG
PUBLIC BENEFIT
The Dlrector5 are aware of the Charlty Commlssion's guidance on publlc benefit and are confldent that our
account of the Charlty's achlevements and performance during the past year reflects the fact that the public
In general, speclfic sectlons of the publlc, and The Vine Fellowship and Its varlous minlstries benefitted
through the existence and provisions of Briercllffe Company Limited
The work of the charlty and the funds It ralses are wholly directed towards furtherlng the alms and objectives
set out below, and the Trustees are therefore of the view that the charlty satisfies the criterla laid down for
the meetln8 publlc benefit,
OBJECTIVES AND ACTIVITIES
Objectlves and alms
The Company's prlmary objectlve Is "to advance the Christian relSglon In Llttleborou8h and elsewhere"
518nlflcant actlvltles
Briercliffe Company Llmited owns Brlercllffe House, the buildlng st511 known as The Vlne, whlch formerly
housed The Vine Chrlstlan Bookshop & Coffee House, the Chrlstian Centre and a residential property at 12
Alplne Drlve, Mllnrow. The Christlan Centre and 12 Alpine Drive are used exclusively by The Vlne Fellowshlp,
local Christian charlty with slmilar oble¢tlves to the Company. The Vlne Fellowshlp provldes financial and
practical support to the Company.
ACHIEVEMENTS AND PERFORMANCE
Throughout the year, Brlercliffe House has contlnued to provide accommodation and pastoral care to Its
resldents. A new tenant who was recently widowed moved Into the downstalrs flat which had been
renovated In preparation. The cottage adloinlng the House contlnues to provide accommodatlon for the
same tenant who would otherwise be homeless and needs ongoln8 care and support.
The bulldlng which was previously The Vlne Christian Bookshop & Coffee House has not reopened since the
pandemlc. In the year under review, work continued in conjunction with The Vine Fellowshlpp renovatlng and
redecoratln8 the premises for future use.
The Chrlstlan Centre is the registered office and headquarters of Brlercliffe Company Limited. The Vlne
Fellowship utllises the facilities at The Chrlstlan Centre daily. They use the Chapel for worship and prayer on
Sundays and throughout the week, and the other facilities at the Centre for administration, group meetings,
Bible Studies and various other activities. We rejoice at the way in the past year, we have witnessed the Lord
blessing The Vlne Fellowship and its various ministries and seen the growth in its membership numerically
and spiritu3Sly. Throu8hout the year, the Fellowship has continued to Ilvestream Sunday morning and
Wednesday evening Services from the Chapel and to use Zoom for some of Its meetings.
Page 3

Brlercllffe Company Limited
Trustees Annual Report
Durln8 the year under review, our Food Store has continued to be located at The Christian Centre with food
provided by The Vine Fellowshlp. There is an ongoing need for food wlth the rise in the cost of living and the
struggle for many to manage on benefits. We seek to show the love of God to those who Come and to share
with them as appropriate.
Our Gospel Garden at the rear of the Christian Centre contlnues to flourish, and we are diligent in its Care,
maintenance and upkeep. It is a very special place, and many people appreciate the peace It affords. We
believe the garden provides an evangelistic opportunity with its ollve trees reminiscent of Gethsemane, its
simple wooden cross witnessing to the crucifixion and the entrance to the tomb to the resurrection. People
appreciate the ease of access to the garden, and the opportunity to sit quietly, and to reflect and pray. The
names on the plaques of past members of the Fellowship are kept up to date. We have endeavoured to
maintain the improvements to the 8round5 at the front of The Christian Centre.
We seek to constantly maintain all our bulldings and grounds to the highest possible standards and to
Upgrade our technical equipment as necessary. We have made constant use throughout the year of the
expertise and services of Dove Tradin8 Limited, a wholly owned subsidiary of Briercliffe Company Llmited.
The Company and Dove Tradin8 Lirnlted share slmilar objectives in seeklng to use every opportunity to
spread the Gospel of our Lord Jesus Christ. Dove Trading Llmlted Is responsible for the management of all our
propertles and utillses the skllls of others in property malntenance, plumbln8, joinery, paintln8 and
decoratln8, and gardening etc. One of thelr Dlrertors reports regularly when the Company meets, and we
gratefully acknowledge the servlce they 8lve.
The Dlrectors once again wish to thank all who, In many ways, have faithfully 8lven their tlme, expertlse and
resources In furtherance of the work of Briercllffe Company Llmlted during the past year. We are grateful to
God for our close workin8 relationshlps wlth The Vlne Fellowshlp and Dove Tradln8 Limited. We conslder that
the Company has certalnly fulfilled It5 primary objective through providln8 and maintalnlng its varlous
bulldlngs and their facilities whlch are fully utilised by The Vlne Fellowship. We endeavour in every posslble
way to facllltate the ministry of The Vlne Fellowship and to partner wlth them "to advance the Chrlstian
rell8lon in Littleborough and elsewhere., As Trustees of the Company, we commSt to being falthful in prayer,
In seeklng God's will, and in doing everythlng to the glory of God. As always, we thank Almighty God, our
Heavenly Father, our Lord and Saviour Jesus Christ, and the Holy Splrlt for ble5sin8 the work of the Companv
through another year.
FINANCIAL REVIEW
The Trustees have reviewed the charitrfs financial position and are confident the charity will be trading
withSn the next twelve months from the date of signln8 these accounts.
R•sarv•s Pollcy
The Trustees have examlned the requlrement5 for free reserves, and they conslder that, given the nature of
the Charlvs work, free reserves should be equlvalent to approxlmately 3 months routine expendlture. The
Trustees are of the opinion that thls provides sufflcient flexibility to cover temporary shortfalls in incoming
resources. Although the Charity does not hold reserves equivalent to 3 months of routine expendlture a5 at
31 March 2024. The Vine Fellowshlp provides for the use of the Companvs buildings and facilities on an
ongolng basis. The Vine Fellowship also has surplus reserves sufficient to meet the current shortfall within
the Briercliffe Company Llmited charity which It supports as part of its charitable objectives.
Page 4

Brlercllffe Company Limited
Trustees Annual Report
PLANS FOR FUTURE PERIODS
The Vine Fellowship is currently reviewing its use of the buildings and facilitie5 we provide as it seeks to
develop and extend its ministry and outreach into the local community and beyond. As Directors and
Trustees of Briercliffe Company Limited, we share their awareness of the need all around us where we see
poverty, deprivation, suffering, hardship, and despair but at the same time, a God given opportunity "to
advance the Christlan religion." We are excited and expectant as we look towards the future and continuing
to work closely wlth The Vine Fellowship. We are one with them as we grow in awareness of God's
all-consumlng love for us and seek to continue in Christ-centred lives, and God's will bein8 paramount.
One immediate development is a new location for our Food Store in what was previously an office at the
Christian Centre, and work has already commenced on this. It affords ease of access and more storage space,
and it will be easier to staff a5 the use of the Christian Centre planned by The Vine Fellowship increases. The
Fellowship are currently reviewing how to utilise the Centre and the Gospel Garden to their full potential. It Is
now intended to locate the proposed lending library of Christian books at the Centre. We believe these plans
completely accord with and further the Company's objectives. We continually seek the Lord's will and
guidance for the way forward and indeed for every area of the Company's work. Our constant prayer Is 'Your
kingdom come, your will be done, on earth as It is in heaven."
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governln8 Document
8riercllffe Company Llmited Is a company limited by guarantee, incorporated 18 January 1984 and Is
80verned by Its Memorandum and Artlcles of A550ciation as amended on 16 July 1984. It is a charity
registered wlth the Charity Commission.
Organlsatlon Structure
The Standing Commlttee, and the subcommittee which reviews salarles and deals wlth related issues of
employment, have both continued to meet as in previous years. During thi5 year, we have had no pald
employees, The Senlor Pastor and the Secretary of The Vine Fellowship, with the blessin8 of The Vine
Fellowshlp Council, have contlnued to give a maxlmum of five per cent of their time to Brlercliffe Company
Limited buslness. Our committed volunteers also contrlbute to the fulfllment of the company's objectives
Recrultment and appolntment of new Trustees
The Council of Mana8ement started the year wlth nine members wlth one resi8natlon during the year. The
Company met on four occaslons via Zoom, and In additlon, we held one Extraordlnary Meeting by telephone
conference. Our Annual General Meetlng also took place via Zoom.
Rlsk Management
The Trustee5 are responsible for keeplng proper accountln8 records that dlsclose with reasonable accuracy at
any time the flnancial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006. The Trustees are 3150 responsible for safeguarding the assets of the
charity and hence takin8 reasonable steps for the preventlon and detection of fraud and other irregularitles.
The above report has been prepared in accordance with the provlslons applicable to companies subject to
the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the
Charities SORP IFRS 1021.
Page S

Brier¢liffe Company Llmlted
Trustees Annual Report
Signed on behalf of the board
Revd. J. B. Pettifer
Trustee
18 November 2024
Page 6

Briercliffe Company Limited
Independent Examiners Report
Independent Examiner's Report to the trustees of Brlercllffe Company Llmited
I report to the charity trustees on my examination of the financial statements of Brlercliffe Company Limited
for the year ended 31 March 2024.
Responslbllltles and basls of report
As the charity's trustees of the company land also its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requlrements of the
Companles Act 20061'the 2006 Act.
Havin8 satisfied myself that the financial statements of the Charity are not required to be audited under Part
16 of the 2006 Act and are ellgible for independent examination. I report in respect of my examination of
your charity's financial statements as carrled out under section 145 of the Charities Act 20111'the 2011 Act'l.
In carrying out my examlnation I have followed the Directlons given by the Charity Commission under section
145151 Ibl of the 2011 Act.
The examiner is a member of The Assoclatlon of Accountln8 Technicians and that body has adopted the
provisions of the Revised Ethical Standard 2016 issued by the Financlal Reportin8 Council IFRCI
Independent examlner's statement
I have completed my examination. I can confirm that no material matters have come to my attentlon in
connection with the examlnation glvlng me cause to believe..
accounting records were not kept in accordance wlth sectlon 386 of the 2006 Act , or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006
Act other than any requirement that the financial statements give a 'true and fair, view which is not
matter considered as part of an independent examination. or
the financial statements have not been prepared in accordance with the methods and princlples of the
Statement of Recommended Practlce for accounting and reportln8 by charities applicable to charities
preparln8 thelr accounts in accordance with the Financial Reporting Standard applicable In the UK and
Republlc of Ireland IFRS 1021.
I have no concerns and have come across no other matters In connection with the examlnation to which
attentlon should be drawn in thls report in order to enable a proper understanding of the flnancial
statements to be reached.
lan Cunningham FMAAT
Pennlne Accounting Limited
109A Church Street
Littleborou8h
Lancashire
OL15 8AA
18 November 2024
Page 7

Brlercllffe Company Limited
Statement of Flnancial Activities
for the year ended 31 March 2024
Unre5trirted
funds Total funds Total funds
2024
2024
2023
Notes
Income and endowments
from:
Donations and legacie5
Investments
19,143
29,051
19,143
29,051
12,181
24.982
Total
48,194
48,194
37,163
Expendlture on:
Charitable activities
Other
10,433
52,889
10,433
52,889
10,584
33,775
Total
63,322
63,322
44,359
Net gains on Investments
Net expendlture
Transfers between funds
{15,1281
115,128}
17,1961
Net expendlture before other
8aInS/{lo￿e$I
115,1281
115,1281
17,1961
Other galns and losses
Net movement In funds
115,1281
115,1281
17,1961
Reconclllatlon of funds:
Total funds brought forward
327,009
327,009
334,205
Total funds carrled forward
311,881
311,881
327,009
Pa8e 8

Briercliffe Company Llmlted
Summary Income and Expenditure Account
for the year ended 31 March 2024
2024
2023
Income
19,143
12,181
Interest and investment income
29,051
24,982
Gross Income for the year
48,194
37,163
Expenditure
49,333
30,515
Depreciation and charges for
impairment of fixed assets
13,989
13.844
Total expendlture for the year
Net expenditure before tax for the year
63,322
115,1281
44,359
17,1961
Net expendlture for the year
115,1281
17,1961
Page 9

Briercllffe Company Limited
Balance Sheet
at 31 March 2024
Company No. 01783786
Notes
2024
2023
Flxed assets
Tangible assets
Investments
12
13
307,885
321.874
307.886
321.875
Current assets
Debtors
Cash at bank and in hand
14
2,774
4,560
7,334
13,3391
3,995
1.761
3,541
5,302
11681
5,134
Credltors: Amount falling due wlthln one year
Net current assets
15
Total assets less current Ilabllltles
311,881
327,009
Net assets excludln8 penslon asset or Ilablllty
311,881
327,009
Total net assets
311,881
327,009
The funds of the charlty
Restrlcted funds
Unrestrlcted funds
General funds
16
16
311,881
327,009
311,881
327,IJ09
Reserves
16
Total funds
311,881
327,009
These accounts have been prepared In accordance wlth the special provlsions of Part 15 of the Companies
Act 2006 relating to small companies.
For the year ended 31 Mafch 2024 the company was entltled to exemption under section 477 of the
Companies Act 2006 relating to small companies,
The members have not requlred the Company to obtain an audlt In accordance with sectlon 476 of the
Companles Act 2006.
The dlrectors acknowledge thelr responsibilities for complying with the requlrements of the Companies Act
2006 with respect to accounting record5 and the preparation of accounts.
Approved by the board on 18 November 2024
And si8ned on its behalf by:
Revd. J. 8. Pettifer
Trustee
18 November 2024
Page 10

Brlercliffe Company Llmlted
Statement of Cash flows
for the year ended 31 Marth 2024
2024
2023
Cash flows from operatlng actlvltles
Net expenditure per Statement of Flnanclal Actlvltles
115,1281
17,1961
Adjustments for:
Depreciation of property, plant and equipment
Loss on dlsposal of tan8ible fixed assets
Dividend5, Interest and rents from investments
{Increasel/Decrease In trade and other recelvables
IncreasellDecrease) in trade and other payables
13,755
234
129,051}
11,0131
3,157
13,844
(24,9821
2,637
16,262}
Net cash used In operatln8 a¢tlvltle$
128,0461
121,9591
Cash flows from Investlng actlvltles
Dividends, Interest and rents from investments
29,051
24,982
Net cash from Investln8 actlvltles
29,051
24,982
Net cash from flnandn8 actlvltles
Net Increase In cash and tash equlvalentS
1,005
3.023
Cash and cash equlvalents at the be8lnnln8 of the year
3,541
518
Cash and cash equlvalents at the end of the year
4,546
3,541
Components of cash and cash equlvalents
Cash and bank balances
Bank overdrafts
4,560
1141
3.541
4.546
3,541
Page 11

Briercliffe Company Limited
Notes to the Accounts
for the year ended 31 March 2024
l Accountlng pollcles
Basls of preparatlon
The financial statements have been prepared In accordance with Accountin8 and Reporting by Charltles:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I
January 20151 Icharities 50RP IFRS 10211, the Financial Reporting Standard appllcable in the UK and
Republic of Ireland IFRS 102) and the Companies Act 2006.
Change In basls of accountlng or to prevlous accounts
There has been no change to the accounting policie5 (valuation rules and method of accountin81 since
last year and no changes have been made to accounts for previous years.
Fund accountln8
Unrestricted funds These are available for use at the dlscretlon of the trustees in furtherance of the
general objects of the charitv.
These are unrestricted funds earmarked by the trustees for partlcular purpose5.
These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Deslgnated funds
Revaluatlon funds
Restricted funds
Income
Recognition of
income
Income Is included in the Statement of Flnancial Activities ISOFAI when the charlty
becomes entitled to, and virtually certain to receive, the income and the amount of
the Income can be measured wlth sufficient reliabillty.
Income with related Where income has related expenditure the income and related expendlture is
expenditure
reported gross In the SOFA.
Donations and
legacies
Voluntary Income recelved by way of grants, donatlons and g1ft51s Included In the
the SOFA when receivable and only when the Charity has unconditional
entitlement to the income.
Tax reclalms on
Income from tax reclaims is included in the SOFA at the same time a5 the
donations and glfts 8lft/don3tion to whlch it relates.
Donated services
These are only included In Income Iwith an equivalent amount In expendlturel
and facllities
where the benefit to the Charlty is reasonably quantlflable, measurable and
material.
Volunteer help
The value of any volunteer help recelved 15 not included in the accounts.
Investment income This 15 included In the accounts when receivable.
Gains/l105sesl on
This includes any gain or loss resulting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gains/llossesl on
investment assets
This includes any gain or loss on the sale of investments.
Page 12

8riercliffe Company Llmlted
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure Is recognised on an accruals basls. Expenditure includes any VAT which
cannot be fully recovered. and 15 reported as part of the expenditure to which It
relates.
Expendlture on
These comprise the costs assoclated with attractlng voluntary income, fundralslng
ralsing funds
trading costs and investment mana8ement costs.
Expenditure on
These comprise the costs incurred by the Charity In the dellvery of its activities and
charitable activities services in the furtherance of its objects, including the making of grant5 and
governance costs.
All Brant expendlture is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
pald.
These Include those costs associated wlth meetlng the constitutlonal and statutory
requirements of the Charity, Includln8 any auditllndependent examlnatlon fees,
costs Ilnked to the strategic Management of the Charlty, together with a share of
other admlnlstratlon costs.
Other expendlture These are support costs not allocated to a partlcular actlvlty.
Grants payable
Governance Costs
Taxatlon
The charlty Is exempt from corporatlon tax on Its charitable actlvltles.
Tan8lble flxed assets and depreclatlon
Depreclatlon Is provlded at the following annual rates In order to write off each asset over its estlmated
useful Ilfe..
Freehold property
2% Straight Llne
Flxtures Fltting5 & Equipment 15% Stral8ht Line
Plant & Integrated Features IO% Stralght Llne
Included in the cost or valuatlon of land and buildlngs Is freehold land of £8,56612020-
£85661 which is not depreclated. The directors have followed the transitional provlslons of
Financlal Reporting Standard 15 re8ardln8 the valuation of the freehold buildings. The
properties were valued In March 1998 and thls valuation has not been updated. Freehold
bulldln8s are Shown at a valuatlon tO8ether with related depreciation. The historlcal cost is
£523,16012018 - £523,160), the accumulated depreclatlon Is £280,32512018- £267,647)
and the historical net book value Is £362,14012018 - £374,818},
Freehold Investment property
Investment properties are measured initially at cost and subsequently at falr value at each balance sheet
date and are not depreciated. All 8alns or losses are taken to the Statement of Flnancial Activitles as they
arise.
Trade and other debtors
Trade and other debtors are recognlsed at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 13

Brlercllffe Company Llmited
Notes to the Accounts
Cash and cash equivalents
Cash and cash equivalent5 comprise cash at bank and on hand, demand deposlts with banks and other
short-term hi8hly liquid investments with ori8in31 maturltles of three months or less and bank overdrafts.
In the statement of financial posltlon, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash mana8ement.
Trade and other credftors
Short term creditors are measured at the transaction price. Other creditors and provisions are reco8nised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a thlrd party and the amount due to settle the obllgatlon can be measured or
estimated reliably. Creditors and provislons are normally recognised at their settlement amount after
allowing for any trade dlscounts due.
Leased assets
Where the charity enters Into a lease whlch entails takin8 substantlally all the rlsks and rewards of
ownership of an asset, the lease Is treated as a finance lease.
Leases which do not transfer substantlally all the risks and rewards of ownership to charity are classified
as operatlng leases.
Assets held under finance leases are initially reco8nised as assets of the charlty at thelr falr value at the
Inceptlon of the lease or, If lower, at the present value of the mlnlmum lease payment5. The
correspondin8 liabillty to the lessor Is included in the balance sheet date as a finance lease obligation.
Lease payment5 are apportloned between finance expenses and reduction of the lease obligation so as to
achleve a constant rate of Interest on the remaining balance of the Ilablllty. Flnance expenses are
reco8nised immediately, unle5$ they are directly attributable to quallfyin8 assets, in whlch case they are
capitali5ed in accordance wlth the charity's pollcy on borrowing costs.
Assets held under flnance leases are depreclated In the same way as owned assets.
Operatlng lease payments are reco8nlsed a5 an expense on a straight-llne basis over the lease term.
In the event that lease incentlves are received to enter into operating leases, such Incentives are
recognised as a liabllity. The a88re8ate benefit of incentives Is recognised as a reductlon of rental
expense on a strai8ht-Ilne basis.
Penslon costs
The charlty operates a defined contrlbutlon plan for its employees. A defined contributlon plan is a
pension plan under which the company pays fixed tontributions into a separate entlty. Once the
contrlbutions have been pald the company has no further payment5 obllgatlons. The contributions are
recognlsed as expenses when they fall due, Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the company In independently admlnlstered funds.
Recelpt of donated goods, facllltles and servlces
All donated goods, facllltles and services received are recognised wlthln Incoming resources and
expendlture at an estimate of the value to the charlty.
2 Company status
The company is a prlvate company limited by guarantee and consequently does not have share capital.
In the event of the winding up or discontinuation of the company the members are liable to contribute
an amount not exceeding £1 towards the debts and liabilitles of the company.
Page 14

Brlercllffe Company Limited
Notes to the Accounts
3 Statement of Flnancial Artlvltles - prlor year
Unrestrlcted
funds Totsl funds
2023
2023
Income and endowments from:
Donations and legacies
Investments
12,181
24,982
12,181
24,982
Total
37,163
37,163
Empendhure on:
Charitable activities
10,584
33,775
10,584
33,775
Other
Total
44,359
44,359
Net Income
17,1961
17,1961
Net Income before other
8alnslllosses}
Other galns and losses:
Net movement In funds
17,196}
17,1961
17,1961
17,196}
Reconclllatlon of funds:
Total funds brought fonvard
Total funds earrled forward
334,205
334.205
327,009
327.009
4 Income from donatlons and le8acles
Unrestrlrted
Total
Total
2023
2024
General Glfts & Donatlons
Received
Grants from The Vine
Fellowshlp
11,247
11,247
12,181
7,896
7,896
19,143
19,143
12,181
S Income from Investments
Unrestrlcted
Total
Total
2024
2023
Rental income
29,051
29,051
29.051
29,051
24,982
24,982
Page 15

Briercliffe Company Limited
Notes to the Accounts
6 Expenditure on charitable artivities
Unrestrlcted
Total
Total
2024
2023
Expenditure on charitable
octivities
Provision of homes
Grants made the The Vine
Fellowship
Governonce costs
10,433
10,433
8,383
2,201
10,433
10,433
10,584
7 Analysls of grants
Actlvlty or pro8ramme
Total
Total
2023
2024
Charitable Donatlons
2,201
2,201
Actlvlty or programme
Total
Total
2023
2024
Charltable Donations
2,201
2,201
8 Other expendlture
Unrestrlrted
Total
Total
2024
2023
Premises costs
Amortlsation, depreclatlon,
Impalrment, profitlloss on
disposal of fixed assets
General admlnlstrative costs
Legal and professlonal costs
28,575
28,575
13.122
13,989
13,989
13,844
6,469
3,856
52,889
6,469
3,856
52,889
5,492
1,317
33,775
Page 16

Brlercllffe Company Llmlted
Notes to the Accounts
9 Net expendlture before transfers
2024
2023
This is stated after charging:
Depreclation of owned fixed assets
Independent Examiner's fee
Other fees paid to the auditor or
independent examiner
10 Trustee remuneratlon and expenses
13,755
550
13,844
500
3.306
817
The nature of the relmbursed expenses
No directors received any remuneratlon or were
relmbursed expenses Incurred in connection wlth their
work for the Charity. During the year. a dlrector of the
companyi Rev J B Pettifer, resided at the company's Alpine
Drlve property, in his capacity as the Senior Pastor of The
Vlne Fellowship. Mlss K J Oliver also a Dlrector of the
Company, resldes at the Chrlstlan Centre In relation to her
work for The Vine Fellowship. Alan Campbell, a Dirertor,
resides at the Christian Centre In relatlon to his work as
Assistant Pastor for The Vine Fellowship. The Charity also
provides financial support to The Vine Fellowship from
which Patricla Clegg, and Reverend J.B. Pettifer, both
Dlrectors of Briercliffe Company Llmlted recelve
remuneratlon.
11 Staff costs
No employee recelved emoluments in excess of £60,000.
12 Tan8lble flxed assets
Flxtures
Flttlngs &
Equlpment
Plant &
Integrated
Features
Land and
bulldlngs
Total
Cost or revaluatlon
At l April 2023
DisP05a15
At 31 March 2024
Depre¢latlon and
lrnpalrment
At l Aprll 2023
Depreciation char8e for the
year
Disposals
At 31 March 2024
644,513
115,175
{5851
114,590
9,306
768,994
15851
768,409
644,513
9.306
331,142
114,659
1,319
447,120
12,719
106
930
13,755
13511
114,414
{3511
460,524
343,861
2,249
Net book values
At 31 March 2024
At 31 March 2023
3CM),652
313,371
176
516
7,057
7,987
307,885
321,874
Page 17

Briercllffe Company Llmlted
Notes to the Accounts
13 Investments
Investment
In
Subsldlaries
Total
Cost or maluatlon
At l April 2023
At 31 March 2024
Net book values
At 31 March 2024
At 31 March 2023
Investment In Subsldlarles
The company has the followlng subsldlary undertakings:
Capltal and
reserves at Profltllloss
end of the
) for the
relevant
relevant
Country of
Incorporatlon
Class of
(If not UK) shares held
%ageof
Shares held
Name of company
vear
year
Dove Tradln8 Llmited
14 Debtors
Ordinary
loo
111,3801
(1,4101
2024
2023
Prepayments and accrued Income
2,774
2,774
1,761
1,761
15 Credltors..
amounts falllng due withln one year
2024
2023
Bank loans and overdrafts
Trade credltors
Accruals
14
1,912
1,413
3,339
11,1141
1,282
168
Page 18

Brlercllffe Company Llmlted
Notes to the Accounts
16 Movement In funds
Incomlng
resources
At31
March
Ilncludlng
other
At l Aprll 8alns/losses
2023
Resource5
expended
2024
Restrlcted funds:
Unre5trlcted funds:
General fund5
327,009
48,194
163,322)
311,881
Total funds
17 Analysls of net assets between funds
327,009
48,194
{63,3221
311,881
Unrestrlrted
funds
Total
Fixed assets
Investments
307,885
307,885
Net current assets
3,995
311,881
3,995
311.881
18 Reconclllatlon of net debt
At31
March
2024
At l Aprll
2023
Cash flows
Cash and cash equivalents Incl OIDS
3,541
3,541
1.005
1,005
4,546
4,546
Net debt
3,541
I,oos
4,546
19 Related party dlsclo$ures
Name of related party
Descrlptlon of relatlon5hlp
between the partle5
Description of transaction
ond general amounts
involved
Controlllnq party
The Vlne Fellowship
These Charltles share a number of Trustees
Donatlons of £7,896.04 were received from
The Vlne Fellowship
The company Is Ilmited by guarantee and has no share capltal; thus no single party controls the company.
Page 19

Brlercliffe Company Umlted
Detalled Statement of Flnanclal Artlvltles
for the year ended 31 March 2024
Unrestricted
funds
2024
Total funds
2024
Total funds
2023
Income and endowments from:
Donations and legacles
General Gift5 & Donation5
Recelved
Grants from The Vine Fellowship
11,247
11,247
12,181
7,896
19,143
7,896
19,143
12,181
Investments
Rental income
29,051
29.051
29,051
29,051
24,982
24,982
Total Income and endowments
48,194
48,194
37,163
Expendlture on;
Charltable activitles
Provislon of homes
Grants made
10,433
10,433
8,383
2,201
10,584
10,433
10,433
Total of expendlture on charftable
actlvltles
10,433
10,433
10,584
Premlses costs
Premises cleanln8
Premises repalrs and
malntenance
Other premise5 Costs
4.081
4,081
4,619
24,161
24,161
7,933
333
333
28,57S
570
28,575
13,122
General admlnlstratlve costs,
including depreclation and
amortisation
Depreciatlon of land and
bulldlngs
Depreciation of Flxtures Fittln8S
& Equipment
Depreciatlon of Plant &
Integrated Features
Depreciation of
Loss on disposal of tangible fixed
assets
12.719
12,719
12.719
930
930
931
106
106
194
234
234
Bank charges
Equipment leasing and hlre
charges
General insurances
120
120
200
1,439
1,283
1,439
3,707
3,707
3,380
Page 20

8rlercliffe Company Llmlted
Detalled Statement of Financial Activitles
Software, IT support and related
costs
211
211
156
Sundry expense5
Telephone, fax and broadband
395
395
35
438
19,336
597
597
20,458
20,458
Legal and professional costs
Audit/lndependent examinatlon
fees
3,856
3,856
1,317
3.856
3,856
1.317
Total of expendlture of other costs
Total expenditure
Net 8ains on investments
52,889
52,889
33,775
63,322
63,322
44,359
Net expendlture
115,1281
115,1281
{7,1961
Net expendlture before other
Baln5111osses)
Other Galns
115,128)
115,1281
{7,1961
Net movement In funds
115,1281
115,1281
17,1961
Reconclllatlon of funds:
Total funds brought forward
327,009
327,009
334,205
Total funds carrled forward
311,881
311.881
327,009
Page 21