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COMPANY REGISTRATION NUMBER: 03197807
CHARITY REGISTRATION NUMBER: 1057680
South Liverpool Vineyard Christian Fellowship
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2024
South Liverpool Vineyard Christian Fellowship
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2024
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
4
Statement of financial activities (including income and expenditure account)
5
Statement of financial position
6
Notes to the financial statements
7
South Liverpool Vineyard Christian Fellowship
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 December 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2024 .
Reference and administrative details
Registered charity name
South Liverpool Vineyard Christian Fellowship
Charity registration number
1057680
Company registration number
03197807
Principal office and registered
2 Cardwell Road
office
Garston
Liverpool
L19
The trustees
Mr A Larkin
Mr N Draycott
Mrs E Ross
Mr M Richardson
Company secretary
Emily Ross
Independent examiner
Mr G Mattocks FCA
18 Mulberry Avenue
Turnstone Business Park
Widnes
Cheshire
WA8 0WN
Structure, governance and management
The Memorandum of Association and the Articles of Association (10/05/1996) govern South Liverpool Vineyard. The Senior Pastor (Mr. A C Larkin) along with the other trustees have the general management and control of the administration of the charity.
Trustees are appointed in line with the Memorandum and Articles of Association. Trustees are chosen both for their understanding of the objects of the charity and their professional expertise and experience.
Day to day management of the Charity is delegated to Mr. A.C and Mrs S Larkin the staff and the senior leaders of South Liverpool Vineyard to implement the objectives of the Charity. The trustees are kept informed through regular reports and informal involvement.
The Charity is a member of Vineyard Churches UK, a charity that functions as a resource for similar churches. They specifically provide resources, training and pastoral oversight. The membership allows Reverend A C Larkin to be an accredited pastor and the right for him to use the Trademark, "Vineyard" name in association with South Liverpool Vineyard Church.
Objectives and activities
1. The furtherance of religious or secular public education.
2. The advancement of the Christian Faith including missionary activities in the United Kingdom and overseas and also including but not limited to the planting of new churches and organisations of congregations.
3. The relief of the poor and needy.
4. The relief of the sick and elderly.
5. Such other charitable objects and for the benefit of such other charitable bodies and institutions as the Committee shall in their absolute discretion see fit.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
Condensed Report for 2024
During 2024 as a church we have continued to reach out to the people of L8 in Liverpool in the following ways.
In 2024, Refresh continued to give away free toiletries to those who needed them, either through organised events or individuals in need in Liverpool, local people who live there and to refugees. We continue to collect toiletries, which are donated from different people who want to help out in some way. We hope to continue this throughout 2025.
The Allotment continues to be a place of peace and calm for many of its users, most of the people using the plot are now from the local community, these people enjoy growing and passing on their knowledge of all things soil and planting crops.
The local council are rebuilding the beds this year so a lot of maintenance activities are happening on the actual allotment this year, hopefully these works will be finished by the autumn growing season.
Growbaby is now operating every week on a Wednesday morning, 10am till 12 noon, and is now housed in 2 stockrooms in a basement in L8. We are giving many baby & children's clothes away, it is operated by a small team of 6 people and they are extremely committed to Growbaby. The main families using us at the moment are asylum seekers, but we are also open to work with whosoever. We have very good relations with the children's centres and many other charities helping families.
Financial review
It is the policy of South Liverpool Vineyard to maintain reserves at a level that would cover six months of the regular expenses of the Charity and steps are regularly being taken to build up reserves levels. The charity shows a surplus of £3,917 in the 2024 fiscal year.
The primary source of income for South Liverpool Vineyard is the money donated by members of the church in either restricted or unrestricted offerings. This is aided by the system of being able to reclaim tax paid under the gift aid system.
The main application of the funds of the charity have been in the areas of Salaries, Venue hire, Administrative support and expenses and giving to charitable causes identified as supporting the charity's objectives.
It is expected that income to expenditure ratios should increase slightly in 2025 in comparison to those seen in 2024.
Plans for future periods
The Charity plans to maintain its pursuit of its objectives as set out above. This will continue to be facilitated by the ministry of small groups meeting the needs of specific groups of people, continuation of Sunday meetings and courses to support marriage and the family.
Public Benefit
As a Church we aim for the majority of our work to be of benefit to the public.
Work continues to be done working with the vulnerable, in particular those suffering from domestic abuse, asylum seekers, refugees, sex trafficked women and those financially challenged. Details are expanded upon in the Achievements and Performance section of the report.
The trustees' annual report and the strategic report were approved on 24 September 2025 and signed on behalf of the board of trustees by:
Mr A Larkin
Emily Ross
Director
Charity Secretary
South Liverpool Vineyard Christian Fellowship
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of South Liverpool Vineyard Christian Fellowship
Year ended 31 December 2024
I report to the trustees on my examination of the financial statements of South Liverpool Vineyard Christian Fellowship ('the charity') for the year ended 31 December 2024.
Responsibilities and basis of report
The trustees are also the directors of the company for the purposes of company law are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of 'Accounting body'. Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. 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).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr G Mattocks FCA Independent Examiner
18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN
24 September 2025
South Liverpool Vineyard Christian Fellowship
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2024
2024
2023
Unrestricted funds
Restricted funds
Total funds
Total funds
Note
£
£
£
£
Income and endowments
Donations and legacies
5
19,939
–
19,939
45,747
Investment income
6
810
–
810
527
--------
----
--------
--------
Total income
20,749
–
20,749
46,274
--------
----
--------
--------
Expenditure
Expenditure on charitable activities
7,8
12,401
15
12,416
39,046
Other expenditure
9
4,416
–
4,416
4,766
--------
----
--------
--------
Total expenditure
16,817
15
16,832
43,812
--------
----
--------
--------
--------
----
--------
--------
Net income and net movement in funds
3,932
( 15)
3,917
2,462
--------
----
--------
--------
Reconciliation of funds
Total funds brought forward
39,403
11,490
50,893
48,431
--------
--------
--------
--------
Total funds carried forward
43,335
11,475
54,810
50,893
--------
--------
--------
--------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
South Liverpool Vineyard Christian Fellowship
Company Limited by Guarantee
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible fixed assets
14
126
168
Current assets
Debtors
15
1,074
2,365
Cash at bank and in hand
55,468
52,104
--------
--------
56,542
54,469
Creditors: amounts falling due within one year
16
1,858
3,744
--------
--------
Net current assets
54,684
50,725
--------
--------
Total assets less current liabilities
54,810
50,893
--------
--------
Net assets
54,810
50,893
--------
--------
Funds of the charity
Restricted funds
11,475
11,490
Unrestricted funds
43,335
39,403
--------
--------
Total charity funds
18
54,810
50,893
--------
--------
For the year ending 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 24 September 2025 , and are signed on behalf of the board by:
Mr A Larkin
Director
South Liverpool Vineyard Christian Fellowship
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 2 Cardwell Road, Garston, Liverpool, L19.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
The Charity is a Company Limited by Guarantee, having no share capital.
5. Donations and legacies
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Donations
Gifts and Donations
19,939
–
19,939
--------
----
--------
Unrestricted Funds
Restricted Funds
Total Funds 2023
£
£
£
Donations
Gifts and Donations
45,497
250
45,747
--------
----
--------
6. Investment income
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Bank interest receivable
810
810
527
527
----
----
----
----
7. Expenditure on charitable activities by fund type
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Direct Charitable Activities
12,401
15
12,416
--------
----
--------
Unrestricted Funds
Restricted Funds
Total Funds 2023
£
£
£
Direct Charitable Activities
38,975
71
39,046
--------
----
--------
8. Expenditure on charitable activities by activity type
Activities undertaken directly
Grant funding of activities
Total funds 2024
Total fund 2023
£
£
£
£
Direct Charitable Activities
11,408
1,008
12,416
39,046
--------
-------
--------
--------
9. Other expenditure
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Office costs
2,310
2,310
2,318
2,318
Legal & professional costs
2,106
2,106
2,448
2,448
-------
-------
-------
-------
4,416
4,416
4,766
4,766
-------
-------
-------
-------
10. Net income
Net income is stated after charging/(crediting):
2024
2023
£
£
Depreciation of tangible fixed assets
42
56
----
----
11. Independent examination fees
2024
2023
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,056
1,008
-------
-------
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
£
£
Wages and salaries
5,735
22,045
Employer contributions to pension plans
206
116
-------
--------
5,941
22,161
-------
--------
The average head count of employees during the year was 1 (2023: 3 ). The average number of full-time equivalent employees during the year is analysed as follows:
2024
2023
No.
No.
Number of fellowship staff
1
3
----
----
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
13. Trustee remuneration and expenses
The travel expenses shown on the Detailed Statement of Financial Activities include expenses reimbursed to A Larkin, a trustee, in the amount of £566.
14. Tangible fixed assets
Equipment
Total
£
£
Cost
At 1 January 2024 and 31 December 2024
15,868
15,868
--------
--------
Depreciation
At 1 January 2024
15,700
15,700
Charge for the year
42
42
--------
--------
At 31 December 2024
15,742
15,742
--------
--------
Carrying amount
At 31 December 2024
126
126
--------
--------
At 31 December 2023
168
168
--------
--------
15. Debtors
2024
2023
£
£
Other debtors
1,074
2,365
-------
-------
16. Creditors: amounts falling due within one year
2024
2023
£
£
Accruals and deferred income
1,773
3,678
Social security and other taxes
85
66
-------
-------
1,858
3,744
-------
-------
17. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 206 (2023: £ 116 ).
18. Analysis of charitable funds
Unrestricted funds
At 1 January 2024
Income
Expenditure
At 31 December 2024
£
£
£
£
General funds
39,403
20,749
(16,817)
43,335
--------
--------
--------
--------
At 1 January 2023
Income
Expenditure
At 31 December 2023
£
£
£
£
General funds
37,120
46,024
(43,741)
39,403
--------
--------
--------
--------
Restricted funds
At 1 January 2024
Income
Expenditure
At 31 December 2024
£
£
£
£
Restricted Funds
11,490
–
(15)
11,475
--------
----
----
--------
At 1 January 2023
Income
Expenditure
At 31 December 2023
£
£
£
£
Restricted Funds
11,311
250
(71)
11,490
--------
----
----
--------
The restricted fund transactions during the year were as follows:
At 1.1.24
Income
Expenditure
Transfers
At 31.12.24
£
£
£
£
£
Netball
197
–
–
–
197
Ali Greaves
1,238
–
–
–
1,238
L8 Community
84
–
–
–
84
Growbaby
87
–
(15)
–
72
Whitechapel
167
–
–
–
167
L8 Sing
1,074
–
–
–
1,074
3Peaks
1,528
–
–
–
1,528
Building
6,865
–
–
–
6,865
Refreshments
250
–
–
–
250
--------
----
----
----
--------
11,490
–
(15)
–
11,475
--------
----
----
----
--------
19. Analysis of net assets between funds
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Tangible fixed assets
126
–
126
Current assets
45,052
11,490
56,542
Creditors less than 1 year
(1,858)
–
(1,858)
--------
--------
--------
Net assets
43,320
11,490
54,810
--------
--------
--------
Unrestricted Funds
Restricted Funds
Total Funds 2023
£
£
£
Tangible fixed assets
168
–
168
Current assets
42,979
11,490
54,469
Creditors less than 1 year
(3,744)
–
(3,744)
--------
--------
--------
Net assets
39,403
11,490
50,893
--------
--------
--------