Registered number: N1032293
Charity number: NIC100608
VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
CONTENTS
Page
Reference and Administrative Details of the Company. its Trustees and Advisers
Trustees, Report
Independent Auditors. Report on the Financial Statements
2- 11
12-15
Statement of Financial Activities
16
Balance Sheet
17
Statement of Cash Flows
18
Notes to the Financial Statements
19-34

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
Mr Joseph Fitbs, Chaimian
Mr Timothy Fitzsimons
Mrs Barbara Mcllwrath (resigned 26 October 2023)
Mrs Evelyn Coleman
Mr Thomas Dickson
Mrs Anne Marie Simpson
Mrs Gwen Simmons
Mrs Patricia Kennedy
Company registered
number
N1032293
Charity registered
number
NIC100608
Registered office
193 Crumlin Road
Belfast
BT14 7DX
Company secretary
Stephen Reid
Centr8 Manager
Stephen Reid
Independent auditors
UHY Hacker Young Fitch Limited
Suite 2.06
Custom House
Custom House Square
Belfast
Antrim
BT1 3ET
Solicitors
Hewitt & Gilpin
Thomas House
14- 16 James Street South
Belfast
BT2 7GA
Page 1

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together wth the audited financial statements of the company for the 1
April 2023 to 31 March 2024. The Annual Report serves the purposes of both a Trustees, report and a directors,
report under company law. The Trustees confirm that the Annual Report and financial statements of the
charitable company comply with the current statutory requirements, the requirements of the Charitable Company's
governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to
charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS102) (effective 1 January 2019).
Since the company qualrfies as small under section 382 of the Companies Act 2006, the Strategic Report
required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors,
Report) Regulations 2013 has been omitted.
Structure, govemance and management
a. Constitution
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of
Association on 22 April 1997. This was amended, wth the consent of the Charity Commission, by a special
resolution of members dated 26 February 2015.
The company is registered as a charity wth the Charity Commission in Northern Ireland under the registration
number NIC100608, and accepted by HMRC as a charity under the reference XR13743.
b. Methods of appointment or election of Trustees
All of the Trustees are members of the Company and guarantee to contribute £10 in the event of the company
being wound up. None of the trustees have any beneficial interest in the company. The following Trustees held
office during the period=
Mr Timothy Fitzsimons
Barbara Mcllwrath
Evelyn Coleman
Thomas Dickson
Anne Marie Simpson
Gwen Simmons
Patricia Kennedy
Joseph Fittis, Chaimian
The Board of Trustees is compromised of the following..
3 representatives nominated by the congregation of Immanuel Presbyterian Church-
3 representatives nominated by the congregation of Crumlin Road Presbyterian Church.,
2 representatives nominated by any organisations are affiliated members of the Centre.,
2 user representatives nominated by individual members of the Centre.
These nominations are subject to the approval of members at the Annual General Meeting. In the case of
affiliated organisations and user representatives, if the number of nominations eX￿edS the number of vacancies
there shall be an election to determine who amongst the nominees is appointed.
At each Annual General Meeting, one third of the Trustees, being those who have been longest in ofFice since
their election, are required to retire and submit themselves for re-nomination and re-election. Vacancies which
arise through retirement or removal may be filled by the Trustees at a general meeting. In the event of a casual
vacancy, due to death or resignation, the Trustees may appoint a replacement: who will be required to retire and
seek re-election at the next Annual General Meeting. In addition, the Trustees may co-opt individuals who have
specific kno￿edge or skills which the board judge to be relevant to the charity's ongoing activities, as long as
such co-options do not exceed one third of the elected Trustees.
Page 2

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, govemance and management {continued)
. Organisational structure and decisionwmaking policies
The Board of Trustees is the ultimate controlling party of the charity, and is responsible for all aspects of
corporate governance wthin the company. The Board meets a minimum of 10 times each year to define and
agree strategic priorities for the charity, monitor progress and review the resources available to sustsin the
company. The day to day running of the charity is carried out by the Centre Manager, Stephen Reid.
d. Financial risk management
The Trustees continue to regulady review any major risks arising from or impacting on the activities of the
charity. They are satisfied that the major risks identified have been adequately mitigated where necessary and
consider that the financial systems and controls in place are appropriate to the size of the charity and the nature
of its operations.
Objectives and activities
a. Policies and objectives
The Centre was established in 1970 by members of the congregations of local churches, as a practical
demonstration of God's love for those living in socially and economically deprived areas of North and West
Belfast.
The specific objects of the Centre. as set out in our Articles of Associats'on, are to=
1. Relieve poverty, by providing advi￿ and information services which seek to maximise the incomes of
individuals in povety, and alleviate the financial hardship of those in debt.,
2. Advance education, by providing training programmes and educational courses which seek to enable people
of all ages to increase their knowledge, enhance their educational attainment, and develop employable skills.,
3. Promote good health, by providing childcare services and related programmes which improve the physical,
emotional and intellectual wellbeing of children and build the capacity of parents to make informed choices about
parenting, visitation and support to those experiencing isolation or crisis as a result of mental health problems,
and activities which enable local people to make positive choices about their health and lrfestyle.,
4. Advance the Christian religion, by providing spiritual support to those experiencing bereavement, personal
crisis or isolation, and by providing activities for those with no existing church connection who wsh to learn about
the Gospel of Jesus Christ.
5. Promote good citizenship and community development. by providing local people opportunities to
positively contribute to the wellbeing of others in their community as volunteers, providing advice and information
which empowers people to understand and exercise their rights as citizens, and working in partnership with other
interested local agencies and individuals to achieve the physical, social and economic regeneration of the area.
Page 3

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectives and activities (continued)
b. Activities undertaken to achieve objectives
Advice Services
The Centre has been providing high quality, imparbal advice, advocacy and information to local people for five
decades.
The core of our provision remains our generalist advi￿ service, vthich covers issues such as benefit entitlement,
consumer rights, housing and employment issues.
Our service is primarily offered on a fac&tOvface basis, as we have found personal contact to be the most
effective approach for many of our clients. However, following the experience of operating during the COVID-19
pandemic, we now offer clients who prefer it the option of a telephone appointment. In addition to the service
available from the Centre. we also provided advice through a number of outreach locations during the year,
primarily Grove Housing Association on the Shore Road, Duncaim and Whitecty Community Centres, and more
recently an outreach wth Ashton Community Trust's family support services.
During the year, staff dealt vrith a total of 1.690 enquiries on behalf of 750 clients. 930k of the enquiries dealt with
by staff were benefit related.
The high level of benefit related work is attributable to the significant concentration of low income households
thin our catchment area.. seven of the ten Super OLrtput Areas in Belfast with the highest percentage of
households in relative povety (where equalised household income is 60% or less of the Northern Ireland
average) can be found clustered on either side of the Crumlin Road. Low income households are generally more
dependent on benefits for part of their weekly household income, and more likely to have to access the benefits
system if their financial circumstances change. Under Welfare Reform, the system has become more complex
for clients to navigate, most notably in terms of having to make and maintain their claim to benefit.
In this context, assisting claims and maximising household income through eligible benefit entitlement
remains the key piece of work our advisors undertake on behalf of clients,. during the year. we assisted clients in
making 535 new claims and maintaining 448 existing claims. In those cases where we know the outcome, stsff
helped clients secure £3.723,640 in additional benefit entitiement.
80 % of benefit related enquiries staff dealt with during the year were around sickness and disability benefits, or
benefits for older people,. the remaining 200h were Universal Credit (UCI related. During the year we saw and
increasing number of clients wth UC claims, and V￿ anticipate that this wll become a significantly larger
proportion of our work as the final phase of migration of claimants on legacy benefits - such as tax credits and
income support- to UC got underway in early 2024.
To address this growng need, we have launched a weekly UC Clinic, where local people could drop in on a
Monday and get assistance wth making or maintaining their claim. In addition to our staff team, this clinic was
supported by a volunteer law student from the University of Ulster.
Clients continue to report very high levels of satisfaction Viith the service we provide. In our most recent client
satisfaction survey..
96010 of respondents said that they were 'very satisfied, with the level of service we provided,.
100 % said that they found staff 'very helpful, in their dealings wth them..
100°A said that they would 'certainly recommend. our service to someone else who needed advice,.
88 % said that the outcome of their case was 'better than expected,.
Respondents also told us that the additional income we secured for them enabled them to..
Cope better wth day-t(Fday household costs such as food and utilities.
Support them to remain in employment.,
Live more independently, particulady in te￿S of accessing transport to do a range of things from shopping
to attending medical appointments.,
Experience reduced levels of stress and anxiety.
Page 4

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectives and activities (continued)
In addition to the work they do direcdy for clients. advisors also made referrals to other services, including local
food banks for access to food in emergencies, housing support. support wth addiction, education and training
opportunities, and the Belfast Citwde Tribunal Service for representation at appeals.
Since June 2019, we have been an active partner in the delivery of Debt Action, the regional money and debt
advice service, which is funded by the Department of Communities and co-ordinated on a regional level by
Advice Nl. This has enabled us to employ a Money Advisor, who can provide people from the North Belfast and
Shankill areas with advice on potential strategies to address their debt, negotiate wth creditors on their behalf,
and help them plan and manage their finances more effects'vely going forward.
In the period prior to her matemity leave. our advisor deatt with 26 clients. and negotiated 84 debts totalling
£227,875 on their behalf. The principal sources of debt were credit cards, personal loans and rent arrears, which
accounted for 450A of the debts. and 71 Oh of the value of total debt. negotiated.
We also continue to offer a Family Finances Service for families wth children under 18, funded through the
Belfast Outcomes Group by the Belfast Health & Social Care Trust. This service is accessible through referral by
any of the ten Family Support Hubs operating in the Belfast Trust area, and aims to address any debt that the
family may have, build the capacity of families to manage their household finances more effectively, and
maximise household income by identifying and securing any unclaimed benefit entitlement that the family may
have.
During the year, the service dealt 73 families and helped them negotiate debts totalling £513,447.
In total, during the year, we delivered 17 workshops to a total of 135 parbcipants, in partnership wth a wide
variety of groups across North Belfast and the Shankill. Feedback from these workshops has been extremely
positive, not only because of the relevance of the issues covered, but also because of the informality of the
delivery, which put people at their ease. and the provision of practical information that anyone managing a
household could readily use in their day-tctrday lives. 100 % of participants said that the workshops increased
their knowledge and skills, vthilst 99°A said that they V￿uld change their money behaviours as a result.
The Centre has continued to play an active role in the North Belfast Advice Partnership (Partnership), which was
established in 2003 as a vehicle for independent advice organisations in North Belfast to collaborate in a more
strategic way around advice prowsion, with the aim of maximising the impact of available resources and ensuring
that local people have access to comprehensive, high quality advi￿, information and advocacy across this part
of the city.
In addition to delivering some of the services the Partnership offers its clients, continue to act as lead partner
for grant funding received collectively by the Partnership.
This includes the continued delivery of the Partnership's Volunteer Development Programme, which was again
funded by the Executive Office's North Belfast strategic Good Relations Programme, administered by the
Community Relations Council. This programme is delivered in partnership with Ardoyne Association as part of
the Connected Futures programme, and involved 34 potential or current volunteers, and existing staff,
undertaking training ￿lch included internal training to improve case recording, refresher training on housing
issues, delivered by Housing Rights, and understanding issues around migrants and asylum seekers, delivered
by the Law Centre.
Through this funding, we also delivered a series of 19 Money Talks workshops, attended by 176 participants.
These workshops were designed to be short. interactive sessions offering people information and tips on how
they could use their money effectively, ￿lIst raising awareness of the support available to local people in terms
of benefits, money advice and food support across the local community. We also provided an overview of the
benefits system to social work teams based in North and West Belfast, and staff from the Ardoyne Shankill
Health Partnership.
Page 5

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectives and activities (continued)
Towards the end of the year, in partnership V￿th Ardoyne Association, launched a social supermarket
initiative, The Virtual Larder, funded by Belfast Cty Council. This provided temporary food support, in the form of
vouchers, to local people who were experiencing disruption to, or pressure on, their household income for a
number of reasons, including being in the Assessment Period for Universal Credit, having lost employment or
experienced a reduction in income. or experiencing additional pressures due to carrying responsibilities.
Those being supported were also provided wth access to a range of ￿aparOUnd support, such as benefit
hecks {and assistance any claims if eligible entitlement was identified), money management workshops,
money advice for debt issues, training and employability support. and other community based programmes.
Users were primarily, bLrt not exclusively, clients of advice services. In total the project supported 135
households, the majority of which V￿re in the Oldpark District Electoral Area. The top four reasons for referral
were as follows..
290A had commenced the Universal Credit process. and still wthin the assessment period.,
23 % were in a crisis situation, due to the impact of illness, caring responsibilities or bereavement.,
18 % were impacted by mental health, addictions, or having an adult in the household who would be
considered 'at risk
10 % had recently lost employment, were absent from work due to illness, or had recently seen their
working hours reduced.
In terms of wraparound support provided to households being supported-.
122 people ac￿SSed generalist adVI￿- support included completing an initial benefit entitlement check,
identification of new benefit entidement and completion of any relevant claims, help to maintain existing
claims, and referral to specialist support (Belfast cit￿ide Tribunal Servi￿1.,
55 people accessed financial advice- either a two hour Money Talks workshop, or a one-to-one session
addressing their own specrfic finances-
19 people accessed community support- this included signposting to local Men'5 Shed projects, and
exploring volunteering opportunities in the local area-
10 accessed health & wellbeing support - this included a Slow Cooker course and programmes promoting
positive mental health.,
6 people accessed training and employability support- this included support from the Vine Centre's Work
Club, and first aid training offered by Ardoyne Association.
Whilst we have delivered other food related initiatives in the past, these had largely been stand alone, one off
initiatives delivered within a specific timeframe. This project was an attempt to integrate an initiative into our day-
to-day advice provision. where temporary food support will be one ongoing aspect of the support we can offer
local people. It drew on the extensive experience advisors have in talking to people about their personal
circumstances, particulady in assessing their household finances, and encouraged them to more holistically
about the needs of the people they were engaging and how they might be met. People present wth an
immediate need (a claim to be completed to secure income) which is often accompanied by a story {how they
got to this situation). This project gave us a basis to begin developing what others have termed a 'what matters?,
conversation wth people which wll hopefully to build this more holistic approach into our services going forward.
Childcare
Childcare remains an important component of the Centre's offer to local people, not only in temis of providing an
affordable, locally accessible service to local parents. and the posrtive contribution it makes to the development
of the children in our care, but also in terms of the contribution that childcare provision, as a social enterprise,
makes to the overall sustainability of the Centre.
We offer childcare through..
Bulrush Day Nursery, with 39 places for babies and children up to primary school age, which offers, in the
words of our most recent inspection report by the Belfast Trust, a 'warm and welcoming, setting for
children.
Page 6

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectives and activities (continued)
Vine Afterschools Club, places for up to 48 primary school aged children each day, which opens on a
part time basis during the school year. and on a full time basis during periods of school closure, and offers
a wde range of child led, play activity.
Occupancy within our Afterschools Club continues to be impacted by the fact that many parents have continued
to work from home since the pandemic and therefore did not need childcare provision, or needed it on a reduced
basis, particularly if their children were older. As a consequence, occupancy levels have been much slower to
recover than those in the Nursery, which have remained high across the year, with continuing demand for
places.
Across the year, we provided our service to 116 local families, viith a total of 110 children attending. At the end of
March 2024, we had 94 children on the registers for our settings.
In terms of Afterschools, staff collected children from 9 local primary schools across North Belfast and the
Shankill.
Most of the families who used our service during the year are working families. accessing places on a fee-paying
basis. We also provide childcare on a sessional basis to children referred by social work teams through the
Belfast Trust's Sponsored Daycare Scheme or Looked After Children SeNice.
When the Centre began providing childcare as a social economy initiative in 2005, one of our objectives was to
reate employment opportunities in the area. During the year, our childcare provision has sustained 16.7 FTE
posts, in childcare and ancillary roles, with the majority of staff drawn from our catchment area as an
organisation.
Family Support Hub
The Centre continues to act as the lead body for the Upper North Belfast Family Support Hub, which has been
operational since January 2016.
The Hub is one of 29 across Northern Ireland, and 10 in the Belfast Trust area, established by the Children &
Young People's Strategic Partnership. Each Hub is a multi-agency neI￿Ork of ststutory, voluntary and community
organisations who collaborate to provide a simple voluntary referral mechanism whereby families with children
under 18 who need eady intervention support can be connected to suitsble support, in an effort to reduce the
number of families requiring fomial social seNices involvement.
The Upper North Belfast Hub area covers the part of North Belfast bounded the Crumlin Road to the south, and
the Antrim Road to the east. It contsins a diverse range of communities. including some of the most deprived
areas in the city.
During the year, the Hub received a total of 395 service requests, of which 328 {83 % ) were processed. 82 % of
service requests were processed to completion wthin four weeks of receipt.
Requests for support came from 8 of the 9 electoral wards covered by the Hub. However, 87 % of the requests
received came from families living in the three Neighbourhood Renewal Areas in our catchment area, which
suggests a strong, continuing correlation between the issues presented to the Hub and wder issues of multiple
deprivation in those areas.
The three most common forms of support inibally sought by families were for emotional and behavioural difficulty
support for children, practical support (help food and fuel costs, or financial emergencies) and support with
parenting or access to parenting programmes.
73 % of the Servi￿ requests we processed resulted in at least one service being provided to families requesting
support. In total, 347 adults and children accessed 365 service interventions, provided by 34 organisations. The
support accessed by families included home based family support, help with the cost of living, money advice,
counselling, art therapy, mentoring for children and young people and support for children wth disabilities.
Page 7

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectives and activities (continued)
44¥0 of the services accessed during the year were those specifically requested on the Service Request Form.
The fact that a majority of the ServI￿S families V￿re connected to were not those originally requested can be
evidence of need that the Hub cannot meet, but it also demonstrates the importance of the conversation
be￿een the Hub Co-ordinator and a parent after a Request has been made, when a more nuanced assessment
of the family's circumstances can be made, and more relevant, or additional, fomis of 5UPPOrt for the family
identified.
72¥0 of families responded reported a positive experience of the seNices they had accessed.
The Hub continues to be a coalition of the wlling, dependent for its success on organisations who bring their
kno￿edge and expertise, and most importantly the services they can offer, to the table to support local families.
At the end of the year, 77 organisations and agencies were affiliated to the Hub as core or associate members.
Lifelong Learning
We remain committed to promoting a cumure of Lifelong Learning amongst local people, providing opportunities
to increase their knowledge and skills, gain qualifications to improve their employability, help their children wth
their homework, maintain good physical and mental wellbeing. or simply keep their minds active.
During the year 28 people gained Essential Skills qualifications in Literacy, Numeracy and Information &
Communication Technology, through classes delivered in partnership Belfast Metropolitan College. After a
very challenging year for our classes the year before, this year was much more successful, with 81 % of those
registered completing dasses and 64% of those completing gaining a qualffication. This might be explained by
the fact that, whilst our classes are primarily about education rather than employability, we have seen an
increase in the number of working people enrolling where their motivation is to upskill for career advancement -
for example, we have had a number of employees from the Belfast Health & Social Care Trust who wanted to
improve their career prospects wthin the Trust
At the end of the year, we had three classes running, viith 21 people attending.
Our weekly Healthy Living Group for older women continued to meet during the year, wth 25 registered and an
average of 22 attending every week. With funding from the Public Health Agency, the group took part in a range
of activity designed to promote better personal wellbeing. This included a programme of health & wellbeing
sessions delivered by Discover You Nl. which covered topics such as understanding stress, the importance of
personal communication, assertiveness building, mindfulness and gut health. The group also took part in crafts
sessions, communal singing and an expressive arts programme. The importance of connecting people was a
recurrent theme of these activities, and feedback from those taking part was that the opportunity to learn and do
new things as a group was very good for their self-esteem.
26 children were registered with our Homework Club from primary school aged children, wth an average of 17
children attending each week to do their homework in a quiet setting, with access to technology if needed and
the assistance of staff and volunteers. including student volunteers recruited through Queen's University's
Student Volunteer Programme.
30 people accessed support through our Work Club during the year, where they received assistsnce with job
search, completing applications, putting together a CV and preparing for job inteNiews. 2 people gained
employment as a result of the support they re￿ived, and 9 were referred to further employability support in the
local community.
Our Little Sparks Toddler Group also continued to meet every Wednesday between September and March, wth
34 families registered and an average attendance of 22 adults and children each week.
Page 8

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectives and activities (continued)
Pastoral Support
Our Pastoral Support programme, which began in 2008. has continued to extend the reach of the Centre by
engaging those in our local community who are experiencing isolation or crisis. The programme recognises that
the needs of people are not only practical. but spiritual and emotional, and that many people in our community do
not have someone close who they can share their problems with. Those problems can include depression and
other mental health issues, loneliness and social isolation, the impact of bereavement, the breakdown of
relationships and domestic violence.
Home visitation remains at the centre of the programme. and over the course of the year our Pastoral Support
Worker made 371 visits to a total of 96 people living in the local community.
The Worker has also continued to work intensively wth individuals wanting to free themselves from addictions or
compulsive behaviours, through the Persons In Recovery programme. At the core of this is the Recovery
Course, a 12-step programme which returns to the original biblical inspiration that motivated Bill Wilson to
establish Alcoholics Anonymous in the 1930's.
The aim of the programme is to help those engaged on the joumey to stay clean and make a full recovery from
their addiction, through the provision of holistic support. Followng completion of the Recovery Course, the
Worker wll support individuals in getting help from the local Community Addiction Team, in seeking admission to
a residential rehabilitation programme. and in accessing other support seNices that might be relevant to them.
Anyone accessing support does so in the kno￿edge that it TrMII be there, in its various fomis, for as long as they
need it and that the doorwill remain open to them at all times, even if they have had a slip or relapse.
In total, 27 people were supported in these various ways through the programme during the year, wth 15 new
people being supported. 5 of those new people also completed the Recovery Course offered as part of the
programme.
Our Grapevine Senior Citizens Lunch Club also continued to meet. with 13 people registered and an average of
10 people attending every week for a meal and a programme of activity including crafts, singing and quizzes.
In December, 257 adults and children living in the area received hampers at Christmas, containing food, toys
and other Christmas gifts, an initiative made possible by the continued support of individuals, church groups,
congregations wthin Presbyterian Church in Ireland, Danske Bank's Employee Charitable Group and a donation
of toys and children's gifts from Cool FMIDowntown Radio's CASH 4 KIDS APPEAL. We estimate the value of
this support at £12,270.
c. Grant4naking policies
Trustees make grants to third parties in line Viith the terms of their letters of offer.
Achievements and perforniance
Review of activities
A review of the activities has been included in 'Activities undertaken to achieve objectives, above.
Page 9

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial review
. Going concern
After making appropriate enquiries. the Trustees have a reasonable expectation that the Company has adequate
resources to continue in operational existence for the foreseeable ftjture. For this reason, they continue to adopt
the going concem basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
The charity finished the year with a deficit of £81,238 {2023'. £596) and reserves of £1,441,205 {2023'.
£1,522,443). £361,064 (2023= £381.078) of reserves were unrestricted and £1,080,141 (2023= £1.141.3651 were
restricted. The financial perfomiance during the year has resulted in a financial position which the Trustees
believe leaves the Centre in a sustainable financial position for the year ahead, given funding secured, and
expectations of other income that wll be generated.
It is the policy of the charty that unrestricted funds which have not been designated for specific use should be
maintained at a level equivalent to between three and six months expenditure. The Board consider that reserves
at this level wll ensure that, in the even of a significant drop in funding, they wll be able to continue the current
activrties while consideration is given to Nyays in which additional funds may be raised. This level of reserves has
been maintained throughout the year.
During the year and at the year end all the general funds under the control of the charity were unrestricted
income funds. Restricted funds are used for specrfic purposes as laid down by the donor. Restricted funds are
accounted for separately. The Board confirm that the charity's assets are available and adequate to fulfil the
obligations of the charity and that the funds are not excessive. given the assets, commitments and size of the
harity.
Members. liability
The Members of the company guarantee to contribute an amount not exceeding £1 to the assets of the company
in the event of winding up.
Page 10

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Statement of Trustees. responsibilities
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for
preparing the Trustees, Report and the financial statements in accordance wth applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the
Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of
the state of affairs of the company and of its incoming resources and application of resources, including its
income and expenditure. for that period. In preparing these financial statements. the Trustees are required to..
select suitsble accounting policies and then apply them consistently-
observe the methods and principles of the Charities SORP (FRS 102)..
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements-
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
ompany wll continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the company's transactions and disclose wtth reasonable accuracy at any time the financial position of the
company and enable them to ensure that the financial statements comply wth the Companies Act 2006. They
are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Disclosure of inforniation to auditors
Each of the persons who are Trustees at the time vthen this Trustees, Report is approved has confimied that..
so far as that Trustee is avRre, there is no relevant audit information of vthich the charity's auditors are
unaware, and
that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of
any relevant audit information and to establish that the charity's auditors are aware of that information.
Auditors
The auditors. UHY Hacker Young Fitch Limited. have indicated their wllingness to continue in office. The
designated Trustees wll propose a motion reappointing the auditors at a meeting of the Trustees.
Approved by order of the members of the board of Trustees on 26 September 2024 and signed on their behalf
by..
J laE>
Mr Joseph Fittis
Chairman
Page11

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF VINE CENTRE LIMITED
Opinion
We have audited the financial statements of Wine Centre Limited (the 'charitable company'} for the year ended
31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash
Flows and the related notes, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure for the year then
ended.,
have been properly prepared in accordance with United kQ'ngdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance v￿th Intemational Standards on Auditing (UK} IISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Ethical Stsndard, and we have fulfilled our other ethical
responsibilities in accordance wth these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going con￿rn for a period of at least ￿e1ve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees V￿th respect to going concem are described in the
relevant sections of this report.
Page 12

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF VINE CENTRE LIMITED (CONTINUED)
Other infomiation
The other information comprises the infomiation induded in the Annual Report other than the financial
statements and our Auditors, Report thereon. The Trustees are responsible for the other information contained
wthin the Annual Report. Our opinion on the financial ststements does not cover the other information and,
except to the extent otherwise explicitly stated in our report, do not express any form of assurance conclusion
thereon. Our responsibility is to read the other information and, in doing so, consider whether the other
information is materially inconsistent wth the financial statements or our knO￿edge obtained in the course of the
audit, or othetwse appears to be matenally misstated. If we identify such material inconsistencies or apparent
material misstatements, we are required to determine whether this gives rise to a material misstatement in the
financial statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information. we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, Report for the financial year for which the financial statements are
prepared is consistent wth the financial ststements.
the Trustees, Report has been prepared in accordance wth applicable legal requirements.
Matters on which we are required to report by exception
In the light of our kno￿edge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the followng matters in relation to vthich Companies Act 2006 requires
us to report to you if, in our opinion-
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us- or
the financial statements are not in agreement wth the accounting records and returns,. or
certain disclosures of Trustees, remuneration specrfied by law are not made., or
we have not received all the information and explanations we require for our audit- or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the Trustees, Report and
from the requirement to prepare a Strategic Report.
Responsibilities of trustees
As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of
the charitable company for the purposes of company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the
Trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
oncern basis of accounting unless the Trustees either intend to liquidate the charitsble company or to cease
operations, or have no realistic alternative but to do so.
Page 13

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF VINE CENTRE LIMITED (CONTINUED)
Auditors, responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Auditors, Report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance wth ISAS (UK) will ahmays detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users tsken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed below..
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including
fraud and non-compliance with laws and regulations. was as follows.
The engagement partner ensured that the engagement team collectively had the appropriate competence,
apabilities and skills to identify or recognise non-compliance with applicable laws and regulations. As part of the
audit in accordance with ISAS (UK) we exercised professional judgement and maintained professional
scepticism throughout the audit. We identified the laws and regulations applicable to the company through
discussions with Trustees and other management, and from our commercial knowledge and experience of the
sector and we focused on specific laws and regulations which we considered may have a direct material effect
on the financial statements or the operations of the company, including the Companies Act 2006 and Charities
Act (Northern Ireland) 2022.
We assessed the susceptibility of the company's financial statements to material misstatement, including
obtaining an understanding of how fraud might occur. by making enquiries of management as to where they
considered there was susceptibility to fraud, their kno￿edge of actual, suspected and alleged fraud and
considering the internal controls in place to mitigate risks of fraud and non-compliance wth laws and regulations.
We obtained an understsnding of intemal controls relevant to the audit in order to design audit procedures that
were appropriate in the circumstances but not for the purpose of expressing an opinion of the effectiveness of
the Company's intemal controls.
To address the risk of fraud through management bias and override of controls, we performed analytical
procedures to identify any unusual or unexpected relationships," tested journal entries to identify unusual
transactions,. evaluated the appropriateness of accounting policies used. including managements, use of the
going concern basis of accounting, and the reasonableness of accounting estimates and related disclosures
made by management.
In response to the risk of irregularities and non-compliance laws and regulations, we designed procedures
which included but were not limited to agreeing financial statement disclosures to underlying supporting
documentation,. reading the minutes of meetings of those charged with governance., and enquiring of
management as to actual and potential lrtigation and claims.
Because of the inherent limitations of an audit. there is a risk that V￿ wll not detect all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance wth regulation. This risk
increases the more that compliance wth a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregulartties occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion. omission or misrepresentation.
A further description of our responsibilities for the audit of the financial ststements is located on the Financial
Reporting Council's website at.. www.frc.or
.uklauditorsres
onsibilities. This description forms part of our
Auditors, Report.
Page 14

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF VINE CENTRE LIMITED (CONTINUED)
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance wth Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable
company's members those matters we are required to state to them in an Auditors, Report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the charitable company and its members. as a body. for our audit work, for this report, or for the opinions we
have formed.
Michael Fitch (Senior Statutory Auditor)
for and on behalf of
UHY Hacker Young Fitch Limited, Statutory Auditors
Suite 2.06
Custom House
Custom House Square
Belfast
Antrim
BT13ET
26 September 2024
UHY Hacker Young Fitch Limited are eligible to act as auditors in terms of section 1212 of the Companies Act
2006.
Page 15

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
Restricted
funds
2024
Totsl
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Charitable activities
Other income
7.431
435,898
28.720
20,450
731,746
27,881
1,167,645
28,720
26,440
1,284.121
40,235
Total income
472.049
752,196
1,224,245
1,350.796
Expenditure on:
Charitable activities
492.063
813,420
1,305,483
1,351,393
Total expenditure
492,063
813,420
1,305,483
1,351.393
Net movement in funds
(20.014)
161,224)
(81,238}
(5971
Reconciliation of funds:
Total funds brought forward
Net movement in funds
381,078
(20.014)
1,141,365
161,224
1,522,443
(81,238
1,523,040
(5971
Total funds carried forward
361.064
1.080,141
1,441,205
1,522.443
The Ststement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 19 to 34 form part of these financial statements.
Page 16

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
REGISTERED NUMBER: N1032293
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Note
Fixed assets
Tangible assets
14
1,009.343
1,048,443
1,009.343
1,048.443
Current assets
Debtors
15
59,595
398,709
97,424
415.326
Cash at bank and in hand
458,304
512,750
Creditors.. amounts falling due v￿thin one
year
16
(26,442)
(38,750)
Net current assets
431,862
474,000
Total assets less current liabilities
1,441.205
1,522,443
Net assets excluding pension asset
1,441,205
1,522,443
Total net assets
1,441,205
1,522,443
Charity funds
Restricted funds
18
1,080.141
361,064
1,141.365
381,078
Unrestricted funds
18
Total funds
1,441.205
1,522,443
The Trustees aCknO￿edge their responsibilits.es for complying y￿th the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial ststements have been prepared in accordance vAth the provisions applicable to entities subject to
the small companies regime.
The financial statements vrfere approved and authorised for issue by the Trustees on 26 September 2024 and
signed on their behalf by=
Mr Joseph Fittis
Chairman
The notes on pages 19 to 34 form part of these financial statements.
Page 17

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from operating activities
Net cash used in operating activities
(16,617)
(5,7021
Cash flows from investing activities
Purchase of tangible fixed assets
(4,1141
Net cash provided byl(used in) investing activities
14,114)
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
(16,617)
19,816
415,326
425,142
Cash and cash equivalents at the end of the year
398,709
415,326
The notes on pages 19 to 34 form part of these financial statements
Page 18

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
General infomiation
Wine Centre Limited is a charitable company limited by guarantee and is incorporated and registered in
Northern Ireland under company registration number N1032293. It is a registered charity with the Charily
Commission in Northem Ireland under number NIC100608 and is a registered charity with HMRC under
number XR13743.
The charitable company's registered office is situated at 193 Crumlin Road, Belfast, BT14 7AA.
The principal activities of the company is the relievement of poverty, advancement of religion and
education, promotion of good health, crtizenship and community development.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance the Charities SORP (FRS 102)
Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities
preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) {effective 1 January 2015), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Vine Centre Limited meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy.
2.2 Going concern
The charitable company's activities, together with the factors likely to affect its future development,
perfomiance and financial position are set out in the Trustees, Report. The financial position of the
charity. along with its policies and processes for maintaining current activity, managing its funding
and its financial risk management are also set out in the Trustees, Report.
The charity meets its day-tiTrday vrforking capital requirements through income from charitable
activities. The current economic conditions, create some uncertainty over the levels of these that will
be available in future periods. although the members are of the opinion that they wll continue to
provide adequate funds.
The charity's forecasts and projections, taking account of reasonably possible changes in operating
performance, show that the charity wll be able to operate wthin its current facilities.
After making enquiries, the Trustees have a reasonable expectation that the charity has adequate
resources to continue in operation for the foreseeable future. Accordingly. they continue to adopt the
going concern basis in preparing the annual report and accounts.
Page 19

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
2.3 Income
All income is recognised once the company has entidement to the income. it is probable that the
income wll be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
Income tax recoverable in relats-on to investment income is recognised at the time the investment
income is receivable.
Other income is recognised in the period in which rt is receivable and to the extent the goods have
been provided or on completion of the service.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in setuement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity- Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned be￿een those acts'vities on a basis consistent wth
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
company's objectives. as well as any associated support costs.
Grants payable are charged in the year Yéhen the offer is made except in those cases where the offer
is conditional, such grants being recognised as expenditure when the conditions attaching are
fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a
commitment. but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
At each reporting date the company assesses Trhhether there is any indication of impairment. If such
indication exists. the recoverable amount of the asset is determined to be the higher of its fair value
less costs to sell and its value in use. An impaimient loss is recognised where the carrying amount
exceeds the recoverable amount.
Page 20

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
2.5 Tangible fixed assets and depreciation (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.
Depreciation is provided on the foll0v￿n9 bases..
Freehold propety
Fixtures and fittings
20h straight line
20°/o Straight line
2.6 Debtor5
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised vthen there is an obligation at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the setuement can be estimated reliably.
Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or
the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material. the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.9 Financial instruments
The company only ha5 financial a5set5 and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.10 Operating leases
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight
line basis over the lease temi.
2.11 Pensions
The company operates a defined contribLrtion pension scheme and the pension charge represents
the amounts payable by the company to the fund in respect of the year.
Page 21

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the company and vthich have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance y￿th specific restrictions imposed by
donors or which have been raised by the company for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Income from donations and legacies
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Donations
7,431
20,450
27,881
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Donations
4,559
21,881
26,440
Page 22

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Income from charitable activities
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Grants received for specific projects (note 5)
Nursery Fees
Afterschools Fees
Sponsored Daycare Scheme: BH&SCT
731.746
731,746
295,660
94,158
46.080
295,660
94,158
46.080
Total 2024
435,898
731,746
1,167,644
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Grants received for specific projects (note 5)
Nursery Fees
Afterschools Fees
Sponsored Daycare Scheme: BH&SCT
880,552
880,552
270,508
90.543
42,519
270,508
90.543
42,519
Total 2023
403,570
880,552
1,284,122
All income from charitable activities are from activities meeting the social, physical, economic & spiritual
needs in socially and economically deprived areas of North and West Belfast.
Page 23

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Grants received for specific projects
2024
2023
Department for Communities.. North Belfast Advice Partnersip
Department for Communities.. Crumlin Ward Initiative
Department for Communib'es.. Secondment costs
Belfast City Council.. Generalist Advi
Belfast City Council.. Welfare Reform Support Project
Belfast City Council.. Revenue Grant
Belfast City Council.. Coming Out of Lockd¢)wn
Belfast City Council.. Learning to Live Again
Belfast City Council.. Fuel Hardship Fund
Belfast City Council.. Fuel Hardship Fund- Management fees
Belfast City Council.. Summer Scheme
Belfast City Council.. Social Supemiarket Funding
Belfast Health & Social Care Trust= Outcomes Group Funding
Belfast Health & Social Care Trust= Family Support Hub
Education Authority= Annual Registration Grant
Health & Social Care Board= Including Children V*ith Additional Needs -
Afterschools
Health & Social Care Board= Including Children V*ith Additional Needs -
Nursery
Health & Social Care Board: Energy Costs Grant- Afterschools
Health & Social Care Board: Energy Costs Grant- Nursery
Health & Social Care Board= Fair Play Small Grant Scheme
Health & Social Care Board= Holiday Grant Scheme
Health & Social Care Board= Minor Refurbishment Grant
108.243
153,674
18,819
263,328
7,816
20,000
120,241
165,866
56,650
270,444
33,135
14.880
220
4,995
82.600
8,243
1,500
33.710
17,919
60,991
2,981
17,316
44,609
1,945
7.808
7,841
800
800
5,418
3,343
1,950
13.374
3,000
2,710
Advice NIIDepartment for Communities: Debt Acts'on
Irish Temperance League Trust.. Core Grant
Public Health Agency.. Making Life Better Through Short Term Funding
Early Years.. Childcare Recovery Fund
Community Relations Council.. Strategic Good Relations Programme
Dankse Bank.. Annual Christmas Appeal
24.661
2,500
864
11,970
1,000
14,134
731,746
880,552
Page 24

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
other incoming resources
Unrestricted
funds
2024
Total
funds
2024
Room hire, lunches & miscellaneous income
ATM income
Rental income
10,894
6,000
11,826
10,894
6,000
11,826
Totsl 2024
28,720
28,720
Unrestricted
funds
2023
Total
funds
2023
Room hire, lunches & miscellaneous income
ATM income
Rental income
10,072
6,000
12,149
12.014
10,072
6,000
12,149
12.014
Other income
Total 2023
40,235
40,235
Analysis of grants
Grants to
Organisatio
ns
Total
funds
2024
2024
Grants to third parties (note 8)
354,077
354,077
Grants to
Organisation
Total
funds
2023
2023
Grants to third parties (note 8)
430,231
430,231
Page 25

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Grants to third parties
2024
2023
Ardoyne Association
Ballysillan Community Forum
Advice Space Belfast
Ligoneil Improvement Association
Lower Oldpark Community Association
Tar Isteach
41.325
59,918
72,133
78,781
68,140
33,780
59,369
73,746
70,799
123,502
77,482
25.333
354,077
430,231
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
Activities meeting the social, physical, economic & spiritual
needs
492.063
813,420
1,305,483
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
Activities meeting the social. physical. economic & spiritual
needs
434,267
917,126
1,351,393
Page 26

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
10.
Analysis of expenditure by activities
Activities
undertaken
directly
2024
Grant
funding of
activities
2024
Support
costs
2024
Total
funds
2024
Activities meeting the social, physical,
economic & spiritual needs
683.639
354.077
267,767
1,305,483
Activities
undertaken
directly
2023
Grant
funding of
activities
2023
Support
costs
2023
Total
funds
2023
Activities meeting the social, physical,
economic & spiritual needs
647.247
430.231
273.915
1,351.393
11.
Auditors. remuneration
2024
2023
Fees payable to the company's auditor for the audit of the company's
annual accounts
4,600
4,420
Fees payable to the company's auditor in respect of..
All non-audit services not induded above
3,200
3,080
12. Staff costs
2024
2023
Wages and salaries
Social security costs
Contribution to defined contribLrtion pension schemes
565,832
69.832
11,540
601,536
34,314
11,240
647,204
647,090
Page 27

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. staff costs (continued)
The average number of persons employed by the company during the year was as follows..
2024
No.
2023
No.
33
32
No employee received remuneration amounting to more than £60,000 in either year.
13.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 March 2024, no Trustee expenses have been incurred (2023 - £NIL).
14. Tangible fixed assets
Freehold Fixtures and
property
fittings
Total
Cost or valuation
At 1 April 2023
1.748,225
393,102
2,141,327
At 31 March 2024
1.748.225
393,102
2,141,327
Depreciation
At 1 April 2023
Charge for the year
720.456
34,965
372,428
4,135
1,092,884
39,100
At 31 March 2024
755,421
376,563
1,131,984
Net book value
At 31 March 2024
992,804
16,539
1,009,343
At 31 March 2023
1,027,769
20,674
1,048,443
Page 28

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15.
Debtors
2024
2023
Due within one year
Trade debtors
20,432
27,984
11,179
12,217
29,624
55,583
Prepayments and accrued income
Grants receivable
59.595
97.424
16.
Creditors: Amounts falling due within one year
2024
2023
Bank overdrafts
7,025
8,424
807
18.146
9,322
933
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
2.926
7,260
2,313
8,036
26,442
38,750
2024
2023
Deferred income at 1 April 2023
Resources deferred during the year
Amounts released from previous periods
7,269
7,258
17,269)
5.606
7,269
(5,6061
7,258
7,269
17.
Financial instruments
2024
2023
Financial assets
Financial assets measured at fair value through income and expenditure
398,709
415,326
Financial assets measured at fair value through income and expenditure comprise cash at bank and in
hand.
Page 29

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
18. Statement of funds
statement of funds - current year
Balance at
31 March
2024
Balance at 1
April 2023
Income Expenditure
Unrestricted funds
General Funds
381,078
472,049
(492,063
361,064
Restricted funds
Restricted Funds
1,141,365
752,196
(813,420
1,080,141
Total of funds
1,522,443
1,224,245
(1,305,483
1,441,205
Statement of funds - prior year
Balance at
31 March
2023
Balance at
1 April 2022
Income Expenditure
Unrestricted fvnds
General Funds
366,981
448,364
{434,267)
381,078
Restricted funds
Restricted Funds
1.156,059
902,432
{917,126)
1,141,365
Total of funds
1,523,040
1,350,796 (1,351,393)
1,522,443
Page 30

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
19. Summary of funds
Summary of funds - current year
Balance at
31 March
2024
Balance at 1
April 2023
Income Expenditure
General funds
Restricted funds
381,078
1,141,365
472,049
752,196
(492,063
(813,420
361,064
1,080,141
1,522.443
1,224.245
11,305.4831 1,441.205
Summary of funds- prior year
Balance at
31 March
2023
Balance at
1 April 2022
Income Expenditure
General funds
Restricted funds
366,981
1,156,059
448,364
902,432
(434,267)
(917,126)
381,078
1,141,365
1,523,040
1,350,796
(1,351,393)
1,522,443
20. Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
61,079
314.414
(14,4291
948,264
143,890
(12,013)
1,009,343
458.304
(26,442)
Creditors due wthin one year
Total
361,064
1,080,141
1,441,205
Page 31

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
20. Analysis of net assets between funds Icontinued)
Analysis of net assets between funds - prior period
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due wthin one year
other unallocated
65,172
331.189
(15.283)
(2)
983,271
181,561
(23,467}
1,048,443
512,750
(38,750)
(21
Total
381,076
1,141,365
1,522,441
21.
Reconciliation of net movement in funds to net cash flow from operating activities
2024
2023
Net expenditure for the period (as per Statement of Financial Activities)
(81,238)
(5971
Adjustments for:
Depreciation charges
Decreasel(increase) in debtors
Decrease in creditors
39,100
37,829
(12,308)
39,786
(43,620)
(1,2711
Net cash used in operating activities
(16,617)
(5,7021
22.
Analysis of cash and Gash equivalents
2024
2023
Cash in hand
398,709
415,326
Total cash and cash equivalents
398,709
415,326
Page 32

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
23. Analysis of changes in net debt
At 1 April
2023 Cash flows
At 31 March
2024
Cash at bank and in hand
Bank overdrafts repayable on demand
415,326
{18,146
116,617)
11,121
398,709
17,025
397.180
15.496
391.684
24.
Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the company in an independently administered fund. The pension cost charge
represents contributions payable by the company to the fund and amounted to £11,54012023.' £11,240).
25.
Operating lease commitments
At 31 March 2024 the company had commitrnents to make future minimum lease payments under non-
cancellable operating leases as follows=
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
502
209
502
711
711
1,213
The following lease payments have been recognised as an expense in the Statement of Financial
Activities..
2024
2023
Operating lease rentals
502
502
Page 33

VINE CENTRE LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
26.
Related party transactions
During the year, there were no related party transactions.
27. Controlling party
The charity is controlled by the Board of Trustees.
28.
PAASE disclosure
In common wth many other businesses of this size and nature, we use our auditors to assist with the
preparation of the financial statements.
Page 34