Briercliffe Company Limited
Charity No. 515709
Company No. 01783786
Trustees’ Report and Unaudited Accounts
31 March 2025
Briercliffe Company Limited Contents
| Pages | ||
|---|---|---|
| Trustees’ Annual Report | 2 to 6 | |
| Independent Examiner's Report | 7 | |
| Statement of Financial Activities | 8 | |
| Summary Income and Expenditure Account | 9 | |
| Balance Sheet | 10 | |
| Statement of Cash flows | 11 | |
| Notes to the Accounts | 12 to | 20 |
| DetailedStatementofFinancialActivities | 21to | 22 |
Page 1
Briercliffe Company Limited Trustees Annual Report
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Briercliffe Company Limited
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 01783786
Charity No. 515709
Principal Office
The Christian Centre 43 Todmorden Road Littleborough OL15 9EA
Registered Office
The Christian Centre 43 Todmorden Road Littleborough OL15 SEA
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law.
The following Directors and Trustees served during the year:
Mr A. Campbell Mrs P. J. R. Clegg Mr G. A. Hopcroft Mr G.R. Mills Retired by rotation/re-elected 18.11.24 Mrs A. Mills Mrs C. Mills Retired by rotation/re-elected 18.11.24 Miss K. J. Oliver Retired by rotation/re-elected 18.11.24 Revd. J. B. Pettifer
Accountants
Pennine Accounting Limited 109A Church Street Littleborough Lancashire OL15 8AA
Bankers Yorkshire Bank plc 9-11 Yorkshire Street Rochdale OL16 1BL
Page 2
Briercliffe Company Limited
Trustees Annual Report
Solicitors
Wrigleys Solicitors LLP 19 Cookridge Street
Leeds LS2 3AG
PUBLIC BENEFIT
The Directors are aware of the Charity Commission's guidance on public benefit and are confident that our account of the Charity's achievements and performance during the past year reflects the fact that the public in general, specific sections of the public, and The Vine Fellowship and its various ministries benefitted through the existence and provisions of Briercliffe Company Limited.
The work of the charity and the funds it raises are wholly directed towards furthering the aims and objectives set out below, and the Trustees are therefore of the view that the charity satisfies the criteria laid down for meeting public benefit.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Company's primary objective is "to advance the Christian religion in Littleborough and elsewhere".
Significant activities
Briercliffe Company Limited owns Briercliffe House, the building still known as The Vine, which formerly housed The Vine Christian Bookshop & Coffee House, the Christian Centre and a residential property at 12 Alpine Drive, Milnrow. The Christian Centre and 12 Alpine Drive are used exclusively by The Vine Fellowship, a local Christian charity with similar objectives to the Company. The Vine Fellowship provides financial and practical support to the Company.
ACHIEVEMENTS AND PERFORMANCE
Throughout the year, Briercliffe House has continued to provide both accommodation and pastoral care to its residents. These have included a widow who moved into the downstairs flat and a new tenant and her daughter who were about to become homeless but now use part of the accommodation upstairs. The cottage adjoining the main House continues to house the same tenant who would otherwise be homeless and needs ongoing pastoral care and support.
During the year under review, the building which was previously The Vine Christian Bookshop & Coffee House has been renovated and redecorated with the help of members of The Vine Fellowship, in preparation for future ministry as described in ‘Plans for Future Periods’.
The Christian Centre continues to be the registered office and headquarters of Briercliffe Company Limited. The Vine Fellowship utilises the facilities at The Christian Centre daily. The Chapel is used for worship and prayer on Sundays and throughout the week, and the other facilities at the Centre provide for administration, group meetings, Bible Studies and various other activities.
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Page 3
Briercliffe Company Limited
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Trustees Annual Report
The Food Store continues to be located at The Christian Centre with food donated in cash and kind by members of the Fellowship. With the rise in the cost of living and the struggle for many to manage on benefits, we have a steady flow of visitors. During our set times of opening, members of the Fellowship seek to show the love of God to those who come, to listen to their needs, and to share our faith with them as appropriate.
Our Gospel Garden at the rear of the Christian Centre continues to flourish, and we are diligent in its care, maintenance and upkeep. We consider it a very special place, and many people appreciate the peace and solace it affords. The garden provides an evangelistic opportunity to speak of the death and resurrection of Jesus with its olive trees reminiscent of the Garden of Gethsemane, its simple wooden cross witnessing to the crucifixion of Jesus, and the entrance to the tomb to His resurrection. There is open access to the garden, and the opportunity to sit quietly, and to reflect and pray. The plaques display the names of past members of the Fellowship and are updated as necessary. We also have relevant Scriptures on the lecterns. The garden is lit in the evenings.
We have endeavoured to maintain the improvements to the grounds at the front of The Christian Centre. We seek to constantly maintain all our buildings and grounds to the highest possible standards and to upgrade our technical equipment as necessary. We have again made constant use throughout the year of the expertise and services of Dove Trading Limited, a wholly owned subsidiary of Briercliffe Company Limited. The Company and Dove Trading Limited share similar objectives in seeking to use every available opportunity to spread the Gospel of our Lord Jesus Christ. Dove Trading Limited is responsible for the management of all our properties and utilises the skills of others in property maintenance, plumbing, joinery, painting and decorating, and gardening etc. One of their Directors reports regularly when the Company meets, and we gratefully acknowledge the service they so faithfully give us.
The Directors wish to thank all who, once again, have freely given their time, expertise and resources to further the work of Briercliffe Company Limited. We are grateful to God for our close working relationships with both The Vine Fellowship and Dove Trading Limited. We consider that the Company has again fulfilled its primary objective through providing and maintaining the various buildings and facilities which are fully utilised by The Vine Fellowship. We endeavour in every possible way to facilitate the ministries of The Vine Fellowship and to partner with them “to advance the Christian religion in Littleborough and elsewhere.” As Trustees of the Company, we commit to seeing everything we do as sacred, as we seek God’s will in reverence and prayer and endeavour to do everything to glorify God. As always, we thank Almighty God, our Heavenly Father, our Lord and Saviour Jesus Christ, and the Holy Spirit for faithfully blessing the work of the Company throughout the past year.
FINANCIAL REVIEW
The Trustees have reviewed the charity’s financial position and are confident the charity will be trading within the next twelve months from the date of signing these accounts.
Reserves Policy
The Trustees have examined the requirements for free reserves, and they consider that, given the nature of the Charity’s work, free reserves should be equivalent to approximately 3 months routine expenditure. The Trustees are of the opinion that this provides sufficient flexibility to cover temporary shortfalls in incoming resources. Although the Charity does not hold reserves equivalent to 3 months of routine expenditure as of 31 March 2025, The Vine Fellowship provides for the use of the Company’s buildings and facilities on a regular ongoing basis. The Vine Fellowship also has surplus reserves sufficient to meet the current shortfall within the Briercliffe Company Limited charity which it supports as part of its charitable objectives.
Page 4
Briercliffe Company Limited
Trustees Annual Report
PLANS FOR FUTURE PERIODS
As Directors and Trustees of Briercliffe Company Limited, we are constantly aware of the needs that are all around us including poverty, suffering of all kinds, hardship, hopelessness and despair. However, at the same time, this affords us a continuing God given opportunity to fulfil the objectives of the charity.
As we look to the future, The Vine Fellowship envisages using The Vine on a regular basis as a meeting place for a new ministry of Healing and Wellness which seeks to reach people in their needs including those suffering from addictions. The local United Reform Church will shortly be displaced from their present building whilst it is renovated, and we have agreed to them also using The Vine for Sunday worship on a temporary basis. The Vine Fellowship continues to make extensive use of all our buildings and facilities as it seeks to develop and extend its ministry and outreach into the local community of Littleborough and beyond.
Our Food Store now has a permanent location in the Christian Centre. It opens regularly and is staffed by members of The Vine Fellowship who also keep it supplied with food. It is well used. In addition to providing food, we listen and seek to show to those who come the love of God, sharing our faith in the Lord Jesus Christ and offering prayer when appropriate.
We are excited and expectant as we look towards the future and continue to work closely with The Vine Fellowship. We are spiritually one with them and agree that all our life is about the presence of God and loving and serving Him. We must be directed by the Holy Spirit in all we do and be constantly aware of God’s love for all. With The Vine Fellowship, we are looking towards the space in the back garden being more fully utilised by opening it to the local community as part of our evangelistic outreach and providing a children’s play area. We are at present researching suitable play equipment.
Again, we believe these plans completely accord with and further the Company’s objectives. Our constant prayer is “Your kingdom come, your will be done, on earth as it is in heaven.”
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Briercliffe Company Limited is a company limited by guarantee, incorporated 18 January 1984 and is governed by its Memorandum and Articles of Association as amended on 16 July 1984. It is a charity registered with the Charity Commission.
Organisation Structure
The Standing Committee has continued as in previous years. During this year, we have had no paid employees. The Senior Pastor and the Secretary of The Vine Fellowship, with the blessing of The Vine Fellowship Council, have continued to give a maximum of five per cent of their time to Briercliffe Company Limited business. Our committed volunteers also contribute to the fulfilment of the company’s objectives.
Recruitment and appointment of new Trustees
The Council of Management started the year with eight members. The Company met on four occasions via Zoom, and in addition, we held one Extraordinary Meeting by telephone conference. Our Annual General Meeting also took place via Zoom.
Risk Management
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 5
Briercliffe Company Limited
Trustees Annual Report
The above report.has been prepared in accordance with the provisions 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 (FRS 102).
Signed on behalf of the board
J B Pettifer 17/11/2025 signed on 17/11/2025, 15:55:06 GMT
Revd. J. B. Pettifer Trustee 10 November 2025
Page 6
Briercliffe Company Limited
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Independent Examiners Report
Independent Examiner's Report to the trustees of Briercliffe Company Limited
| report to the charity trustees on my examination of the financial statements of Briercliffe Company Limited for the year ended 31 March 2025.
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 financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
As examiner , | am a member of the Association of Accounting Technicians who have adopted the provisions of the Revised Ethical Standards 2016 issued by the Financial Reporting Council (FRC)
Independent examiner's statement
| have completed my examination. | can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
-
© accounting records were not kept in accordance with section 386 of the 2006 Act ; or
-
e the financial statements do not accord with those records; or
-
e 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 a matter considered as part of an independent examination; or
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e the financial statements 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).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
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M acd
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Angelika Gacek MAAT
Pennine Accounting Limited 109A Church Street Littleborough
Lancashire OL15 8AA 10 November 2025
Page 7
Briercliffe Company Limited Statement of Financial Activities
|
for the year ended 31 March 2025
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | Totalfunds | Total funds | |||
| 2025 | 2025 | 2024 | |||
| Notes | £ | £ | £ | ||
| Income and endowments | |||||
| from: | |||||
| Donations and legacies | 4 | 11,201 | 11,201 | 19,144 | |
| Investments | 5 | 23,408 | 23,408 | 29,051 | |
| Total | 34,609 | 34,609 | 48,195 | ||
| Expenditure on: | |||||
| Charitable activities | 6 | 32,356 | 32,356 | 45,357 | |
| Other | 8 | 18,054 | 18,054 | 17,966 | |
| Total | 50,410 | 50,410 | 63,323 | ||
| Net gains on investments | - | - | - | ||
| Netexpenditure | 9 | (15,801) | (15,801) | (15,128) | |
| Transfers between funds | . | - | - | ||
| Net expenditure before oth ae gains/(losses) |
~ | (15,801) | (15,801) | —(15,128) | |
| Other gains and losses | |||||
| Netmovement infunds | (15,801) | (15,801) | (15,128) | ||
| Reconciliation offunds: | |||||
| Total funds brought forward | 311,881 | 311,881 | 327,009 | ||
| Totalfundscarriedforward | 296,080 | 296,080 | 311,881 |
Page 8
Briercliffe Company Limited Summary Income and Expenditure Account
for the year ended 31 March 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Income|11,201|19,143|
|Interest|and|investment|income|23,408|29,051|
|Gross|income|for the year|34,609|48,194|
|Expenditure|36,654|49,333|
|Depreciation|and|charges|for|
|impairment|of fixed|assets|13,756|13,989|
|Total|expenditure|for the year|50,410|63,322|
|Net|expenditure|before|tax|for the|year|(15,801)|(15,128)|
|Net|expenditure for the year|(15,801)|(15,128)|
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Page 9
Briercliffe Company Limited Balance Sheet
| | | |
at 31 March 2025
| Company No. | 01783786 | Notes | 2025 | 2024 |
|---|---|---|---|---|
| £ | £ | |||
| Fixed assets | ||||
| Tangible assets | at7) | 294,129 | 307,885 | |
| Investments | 13 | 1 | 1 | |
| 294,130 | 307,886 | |||
| Current assets | ||||
| Debtors | 14 | 57153 | 2,774 | |
| Cash at bank | and in hand | 1,717 | 4,560 | |
| 6,870 | 7,334 | |||
| Creditors:Amount fallingduewithinoneyear | 15 | (4,920) | (3,339) | |
| Net current assets | 1,950 | 3,995 | ||
| Total assets less | current liabilities | 296,080 | 311,881 | |
| Net assets excluding pension asset or liability | 296,080 | 311,881 | ||
| Total net assets | 296,080 | 311,881 | ||
| The funds ofthe | charity | |||
| Restricted funds | 16 | |||
| Unrestricted funds | 16 | |||
| General funds | 296,080 | 311,881 | ||
| 296,080 | 311,881 | |||
| Reserves | 16 | |||
| Totalfunds | 296,080 | 311,881 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 10 November 2025
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And signed on its behalf by:
Se I8 Pettifer 17/11/2025
aoe PTB 55505 Gur
Trustee
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10 November 2025
Page 10
Briercliffe Company Limited Statement of Cash flows
for the year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Netexpenditure perStatementof Financial Activities | (15,801) | (15,128) |
| Adjustments for: | ||
| Depreciation of property, plant and equipment | 13,756 | 13,755 |
| Loss on disposal oftangible fixed assets | - | 234 |
| Dividends, interest and rentsfrom investments | (23,408) | (29,051) |
| Increase in trade and other receivables | (2,379) | (1,013) |
| Increase in trade and other payables | 1,581 | 3,157 |
| Netcash used in operating activities | (26,251) | (28,046) |
| Cash flowsfrom investing activities | ||
| Dividends, interestand rentsfrom investments | 23,408 | 29,051 |
| Netcash from investing activities | 23,408 | 29,051 |
| Net cashfrom financing activities | - | - |
| Net(decrease)/increase in cash and cash equivalents | (2,843) | 1,005 |
| Cash and cash equivalents atthe beginning oftheyear | 4,546 | 3,541 |
| Cash and cash equivalents attheend oftheyear | 1,703 | 4,546 |
| Components ofcash and cash equivalents | ||
| Cash and bank balances | 177 | 4,560 |
| Bank overdrafts and CreditCards | (14) | (14) |
| 1,703 | 4,546 |
Page 11
Briercliffe Company Limited Notes to the Accounts
for the year ended 31 March 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
| Fund accounting | |
|---|---|
| Unrestricted funds | These are available for use atthe discretion ofthe trustees in furtherance ofthe |
| general objects ofthe charity. | |
| Designated funds | These are unrestricted funds earmarked bythe trustees for particular purposes. |
| Revaluation funds | These are unrestricted fundswhich include a revaluation reserve representing the |
| restatement of investment assets at their market values. | |
| Restricted funds | These are available for use subjectto restrictions imposed bythe donor orthrough |
| terms ofan appeal. | |
| Income | |
| Recognition of | Income is included in the Statement of Financial Activities (SoFA) when the charity |
| income | becomes entitled to, and virtually certain to receive, the income and the amount of |
| the income can be measured with sufficient reliability. | |
| Income with related | Where income has related expenditure the income and related expenditure is |
| expenditure | reported gross in the SoFA. |
| Donations and | Voluntary income received byway ofgrants, donations and gifts is included in the |
| legacies | the SoFAwhen receivable and onlywhen the Charity has unconditional |
| entitlement to the income. | |
| Tax reclaims on | Income from tax reclaims is included in the SoFA at the sametime asthe |
| donationsand gifts _ gift/donation towhich it relates. | |
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
| and facilities | where the benefittothe Charity is reasonably quantifiable, measurable and |
| material. | |
| Volunteer help | Thevalue ofanyvolunteer help received is not included in the accounts. |
| Investment income | This is included in the accounts when receivable. |
| Gains/(losses) on | This includes anygain or loss resulting from revaluing investments to market value |
| revaluation offixed | at the end ofthe year. |
| assets | |
| Gains/(losses) on | This includes anygain or loss on the sale of investments. |
| investmentassets |
Page 12
Briercliffe Company Limited Notes to the Accounts
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs __ These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Freehold property 2% Straight Line Fixtures Fittings & Equipment 15% Straight Line Plant & Integrated Features 10% Straight Line Included in the cost or valuation of land and buildings is freehold land of £8,566 (2020 - £8566) which is not depreciated. The directors have followed the transitional provisions of Financial Reporting Standard 15 regarding the valuation of the freehold buildings. The properties were valued in March 1998 and this valuation has not been updated. Freehold buildings are shown at a valuation together with related depreciation. The historical cost is £523,160 (2018 - £523,160), the accumulated depreciation is £280,325 (2018 - £267,647) and the historical net book value is £362,140 (2018 - £374,818).
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 13
Briercliffe Company Limited Notes to the Accounts
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense ona straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised 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 administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
- 2 Company status
The company is a private 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 liabilities of the company.
Page 14
Briercliffe Company Limited
Notes to the Accounts
3 Statement of Financial Activities - prior year
| Unrestricted | |||||||
|---|---|---|---|---|---|---|---|
| funds | Total funds | ||||||
| 2024 | 2024 | ||||||
| £ | £ | ||||||
| Income and endowments from: | |||||||
| Donations and | legacies | 19,144 | 19,144 | ||||
| Investments | 29,051 | 29,051 | |||||
| Total | 48,195 | 48,195 | |||||
| Expenditure on: | |||||||
| Charitable activities | 45,357 | 45,357 | |||||
| Other | 17,966 | 17,966 | |||||
| Total | 63,323 | 63,323 | |||||
| Netincome | income | (15,128) | (15,128) | ||||
| Net income before other “ gains/(losses) |
(15,128) | (15,128) | |||||
| Other gains and losses: | |||||||
| Netmovement | movement infunds | funds | (15,128) | (15,128) | |||
| Reconciliation offunds: | |||||||
| Total funds brought forward | brought forward | 327,009 | 327,009 | ||||
| Total funds carried forward | 311,881 | 311,881 | |||||
| 4 | Income from donations and legacies | ||||||
| Unrestricted | Total | Total | |||||
| 2025 | 2024 | ||||||
| £ | £ | £ | |||||
| G |
Gifts solace ms Received |
& Donations _ |
11,201 | 11,201 | |||
| G f The rants en e Fellowship |
Vi Vine |
7 | 7 | 7,896 | |||
| 11,201 | 11,201 | 19,144 | |||||
| ’ | |||||||
| 5 | Income from investments | ||||||
| Unrestricted | Total | Total | |||||
| 2025 | 2024 | ||||||
| £ | £ | £ | |||||
| Rental income | 23,408 | 23,408 | 29,051 | ||||
| 23,408 | 23,408 | 29,051 |
Page 15
Briercliffe Company Limited
Notes to the Accounts
6 Expenditure on charitable activities
| 6 | Expenditure on charitable activities | |||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Expenditure on charitable | ||||
| activities | ||||
| Household bills paidon behalf ofTenants |
ena i |
er : |
mass ’ |
|
| Building Costs | 6,749 | 6,749 | 32,282 | |
| Services Expenditure | 129 | 129 | 605 | |
| Phone,Broadband& Printing facilities for Charitablework |
‘ms , |
To ‘ |
8g : |
|
| Grants made toThe Vine | 2,327 | 2,327 | - | |
| Governance costs | ||||
| 32,356 | 32,356 | 45,357 | ||
| 7 | Analysis ofgrants | |||
| Grants to | ||||
| ByRecipientType | Institutions | Total | Total | |
| 2025 | 2024 | |||
| £ | £ | 2 | ||
| GranttoThe Vine Fellowship | 2,327 | 2,327 | - | |
| 23327 | 2,327 | - | ||
| Grant | ||||
| funding of | ||||
| Activity orSupport | activities | Total | Total | |
| 2025 | 2024 | |||
| £ | £ | £ | ||
| GranttoTheVine Fellowship | 2,327 | 2,327 | - | |
| 25325 | 2,327 | . | ||
| 8 | Otherexpenditure | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Amortisation, depreciation, | ||||
| impairment, profit/losson | 13,756 | 13,756 | 13,990 | |
| disposal offixed assets | ||||
| General administrative costs | 28 | 28 | 120 | |
| Legal and professional costs | 4,270 | 4,270 | 3,856 | |
| 18,054 | 18,054 | 17,966 |
Page 16