REGISTERED CHARITY NUMBER: 1040472
TRUSTEES, REPORT AND
UI¥4AUDITED FIIYANCJAL STATEMEIYTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
ST WILFRIDS CHURCH TRUST

ST WILFRIDS CHURCH TRUST
CONTEN'fs OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023
Page
Trustees, Report
Independent Examlner's Report
Statement of Flnanclal Acdvltle8
Statement of Fln*ncl41 Posltlon
Notes to the Flnan¢lg1 Statementi
5 to 10
Detalled Statement of Flnydnclal A¢tlvltle$

ST WILFRIDS CHURCH TRUST
TRUSTEES, REPORT
for the Year Ended 31 December 2023
The trustees pr&sent their report with the financial statements of the charity for the year ended 31 December 2023. The
trusle¢s have adopted th¢ provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effeclive l January 2019).
STRUCTURE. GOVERNANCE AND MANAGEMEI¥4T
Governlng document
The object of the T￿$1. as set out fully in the Truqt Deed, is lo preserve, maintain and improve the Church of Si Wilfrids,
Standish. the building. th¢ churchyard and the fixtures and fittings.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number
1040472
Prln¢lp*l Vdddre$$
Parish Hall
Standish
Wigan
WN6 OXF
Trujteeg
A Holliday
D Johnson
K Ashton
Mr8 L Hulme
Independent ExAmln¢r
John Leech FCCA
4 Shevington Moor
Standish
Wigan
Lancashire
WN6 OSA
Approved by order of the board of trusl¢e8 on ...
and Sign￿ on its behalf by:
ay - Trustee
Page I

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ST WILFRIDS CHURCH TRUST
Independent examiner's report to the trustees of St Wilfrids Church Trust
I report lo the charity Irustees on my examination of Ihc accounts of Si Wilfrids Church Trust {thc Trust) for Ihe year ended
31 December 2023.
Respon5ibilitles And bas15 of report
As the charily Irust¢¢s of the Trust you are responsible for the preparation of the accounts in accordance with the
requirernents of the Charities Act 2011 {'Ihe Act,).
I report in respect of my examination of the Trust's accountq carried out under Section 145 of the Acl and in carrying out my
examination I have followed all applicable Directions given by the Charity Commibsion under Section l45(5)(b) of the Act.
Independent exrdmlner's Statement
I have compleied my examinalion. I confim thal no material mattcrs have come to my atlention in Conn￿tion with the
examinalion giving me cau.%e to believe that in any maierial respect..
accounting records were not kept in respect of the Trust as required by Section 130 of the Act. or
the 4iccounls do not accord with those records; or
the a¢counts do not comply with the applicable requir¢mcnts concerning th¢ form and conlent of accounts set oul in
the Charities (Accounts and Reports) Regulations 2008 oiher Ihan any requirement that th¢ accounts give a truc and
fair view which is not a matter considered as part of an independent examination,
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drdwn in this r¢port in ordcr to enable a proper undersianding of the accounts to be reached.
John Lttch FCCA
4 Shevington Moor
Standish
Wigan
Lancashire
WN6 OSA
Date:
Page 2

ST WILFRIDS CHURCH TRUST
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 DeceRnber 2023
2023
Total
fund$
2022
Total
funds
Unrestricted
fund
Project
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
10,136
68,227
78,363
30.826
Investment income
Totydl
85.272
EXPENDITURE ON
Ralslng funds
Raising donations and legacies
36,462
36.462
36.462
ChArltable Acdvltle$
Charitable cost8
52,910
52,910
19,019
Other
125
Total
Net gains1{losses) on investments
15.115)
NET INCOMEI(EXPENDITURE)
TrAnsfer$ betsveen funds
(28,748)
200 000)
31.765
200 000
3,017
377
et movement In funds
(228.748)
231,765
3,017
377
RECONCILIA TIOIY OF FUNDS
Total funds brought forward
419,215
419,215
418,838
TOTAk FUyDS,CARRIED F
RWARD
190 467
231765
422 232
419215
The notes forni part of these financial statements
Page 3

ST WILFRIDS CHURCH TRUST
STATEMEIYT OF FINANCIAL POSITION
31 Dee¢mber 2023
2023
Total
funds
2022
Total
funds
Unrestricted
fund
Project
fund
Notes
FIXED ASSETS
Investments
62,242
62,242
105,125
CURRENT ASSETS
Debtors
Cash at bank
988
131848
988
363.613
41
315 116
231765
132,836
231,765
364.601
315,157
CREDITORS
Amount.s falling due within one year
io
(4,611)
(4.611)
(1,067)
NET CURRKNT ASSETS
128 225
231765
359 990
314 090
TOTAL ASSETS LESS CURRENT
LIABILITIES
190.467
231,765
422,232
419.215
NET ASSETS
190.467
231.765
422 232
419.215
FUNDS
Unrebtricted funds:
General fund
Resiricied funds:
Projecls fund
190,467
419,215
231765
TOTAL FUNDS
422,232
419215
The financial statements were approved by the Board of Trustees and authorised for issue on
and wer¢ sign¢d on its behalf by:
Iday Trustee
D Johnson -
rustee
The nol¢s form part of these financial statements
Page 4

ST WILFRIDS CHURCH TRUST
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023
ACCOUNTINC POLICIES
Basls of prepArlng the flnanclal statement8
The financial statements of the charity. which is a public benefit entity under FRS 102. have been prepared in
accordance with the Charities SORP (FRS 102} 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in a¢¢ordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effe¢live l January 2019),. Financial Reporting
Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act
2011. Thc financial statements have been prepared under the historical cost convention, with the cxception of
investments which are included at markel value. as modified by the rcvalualion of certain assets.
Income
All income is recognised in the Statement of Financial Activitieq on¢e the charity has entitlement to the funds. it is
probable that the income will be received and the amount can be measured reliably.
Expendlture
Liabiliti¢% are rccognised as expenditure a$ soon as there is a legal or constructive obligation committing the charity
to that cxpendilure, it is probable that a trangfer of economic benefi¢% will be required in settlement and the amouni
of the obligation can be measured reliably. Expenditure 18 accounted for on an accruals basis and been clas%ifi¢d
under headings that agbyrebyate all cost related lo the category. Where costs cannot be directly attributed to particular
heading5 they have been allocated io activities on a basi?Tr consistent with the use of resources.
TAnglbl¢ fixed Assets
Depreciation ib provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fitttngs
250/0 on cost
Taxation
The charity is exempt from lax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trnstees.
Reslricted funds can only be used for particular re￿riCted purposes wilhin the objects of the charity. Restri¢tions
art￿ when specificd by the donor or when funds raised for particular restricted purpos¢s.
Further explanation of the nature and purpose of each fund ts included in the not¢s to the financial stalernents.
ng term Investments
Long lerni investments are recognised al market value. with any changes in fund value recognised in the SOFA.
This is an interest bearing investment on a legacy bequeathd by G .Greaves with a request that it be inve.%ted for 20
years with interest being rcaliscd for the general purposes of the Church. This is duc to come off deposit in 2040.

ST WILFRIDS CHURCH TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
for ihe Year Ended 31 December 2023
DONATIONS AND LECACIES
2023
2022
Donations
Gift aid
Legacies
63,354
6,784
30.602
224
30.826
INVESTMENT INCOME
2023
2022
Invesim¢nt income
Deposit account interest
2,785
3,134
676
6.909
3.810
RAISING DONATIONS AND LEGACIES
2023
2022
Proj¢ct fund costs
CHARITABLE ACTIVITIES COSTS
2023
2022
Church building costs
Donations to PCC
Dcprc¢iation - Fixtures and fittings
15.885
3,134
52,785
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remun¢Tation or other ben¢fits for the year ended 31 D¢c¢mber 2023 nor for the year ¢ndcd
31 December 2022.
Trustees, eXpen￿Y
There were no trustees, expenses paid for the year ended 31 December2023 nor for the year ended
31 Decembcr 2022.
Page 6
continued..-

ST WILFRIDS CHURCH TRUST
NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued
for the Year Ended 31 December 2023
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
COST
Ai l January 2023 and 31 December 2023
DEPRECIA TION
At l January 2023 and 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
FIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
At l January 2023
Disposals
Revaluations
105.125
(50,000)
Ai 31 December 2023
NET BOOK VALUE
Ai 31 December 2023
At 31 December 2022
105 125
There were no investment assets outside the UK.
Cost OT valuation at 31 December 2023 is represented by:
Listed
investments
Valuation in 2020
Valuation in 2021
Valuation in 2022
Valuation in 2023
Cost
5,615
14.625
(15.115)
7.117
Long tem investments are held and managed by CCLA in il's COIF Charities Investment Fund.
During the year the Charity negotiated a legal release of half of the original capitsl of £50,000 to be transferred to St
Wilfrids Church PCC, a relaled party.
Page 7
continued...

ST WILFRIDS CHURCH TRUST
NOTES TO THE FINANCIAL STATEMENTS - eontlnued
for the Year Ended 31 Detember 2023
FIXED ASSET INVESTMENTS - ¢ontlDued
Therefore the Charity now holds 3,136.41 units (2022 - 5.775.14) in the fund &8 at 31 December 2023.
The value of the fund was £62.242 (2022- £106.125) as at 31 De¢¢mber 2023.
The charity will hold the rernaining Capital investment as stipulaled for 20 years to 2040.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other debtors
988
41
io.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other creditors
ii.
MOVEMENT IIY FUNDS
Net
movement
in funds
Transfers
betwcen
funds
At
31112123
At 111123
Unrestrleted funds
General fund
419.215
(28.748)
(200.000)
190,467
Restrlcted funds
Projcclb fund
31,765
200,000
231,765
TOTAL FUNDS
4l9215
422 232
Net movement in funds. included in the above are as follows:
In¢omin8
resources
Resourc¢s
¢xpended
Gains and
Movement
in funds
Unrestrlcted funds
General fund
17,045
(52.910)
7,117
(28.748)
Restricted fund8
Projects fund
68,227
(36.462)
31,765
TOTAL FUNDS
89 372)
Page 8
conlinued...

ST WILFRIDS CHURCH TRUST
NOTES TO THE FINANCIAL STATEMENTS - eontlnued
for the Year Ended 31 December 2023
MOVEMENT IN FUNDS - continued
Comparatives for movement In fund8
Net
movement
in funds
At
31112122
At 111122
Unrestricted funds
General fund
418.838
377
419,215
TOTAL FUIYDS
418,838
377
419,215
Comparative net movement in funds. included in the above are as follow8:
Incoming
rcsources
Resources
cxpended
Gains and
losses
Movement
in funds
Unrestrlct¢d funds
General fund
34.636
(19,144)
(15.115)
377
TOTAL FUNDS
34.636
19,144)
15 115)
377
A current ycar 12 months and prior year 12 month5 combined position is as follows:
Net
movement
in fund8
Transfers
between
funds
At
31112123
At 111122
Unrestrlcted funds
General fund
418,838
(28,371)
(200,000)
190,467
Restrleted funds
Projccts fund
31,765
200,000
231.765
TOTAL FUNDS
418 838
422 232
Pagc 9
continued...

ST WILFRIDS CHURCH TRUST
NOTES TO THE FINANCIAL STATEMENTS - colltlnued
for the Year Lnd¢d 31 December 2023
ii.
MOVEMENT IN FUNDS- continued
A currenl year 12 months and prior year 12 months combined net movement in funds. included in the above are as
follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in fund5
Ullre51rlc¢ed funds
General fund
51,681
(72,054)
(7,998)
(28,371)
Restrlcted fund$
Projects fund
68,227
(36.462)
31,765
TOTAL FUNDS
119908
(108.516)
3.394
12. OTHER FINANCIAL COMMITTMENTS
During 2023 the Church ¢ommitied 10 the rebuilding of the Church spire following specialised advice. This will
commit approximately £500,000 of Trust funds.
13.
RELATED PARTY DISCLOSURES
The Tru8t has donaled its unreslricled interest in the year to Slandish St Wilfrid's PCC, a connected Charity. Thi5
amounted lo £2,785 for 2023 (2022- £3,134). As at the year end £1,211 wab due (2022- £792)
The Trust also donated £50,000 to Standish Sl Wilfrids PCC during the year. This represented an agreed release of
an inve%iment and will be used to sUPPOrt thai Charily's charitable aclivilie%.
Page 10

ST WILFRIDS CHURCH TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 De¢emb¢r 2023
2023
2022
INCOME AND ENDOWMENTS
DonRtion8 and legacies
Donations
Gift aid
Legacies
63,354
6,784
8.225
30,602
224
78,363
30,826
Investment Income
Investment income
Deposit account interest
2,785
3.134
676
Total Ineomlng resources
85.272
34.636
EXPENDITURE
RAl$lng donatlons and legAele8
Project fund co%t
36.462
Charltable Actlvltles
c.hurch building costs
Donations to PCC
15.885
52.785
19,019
Support costs
Governance fo8ts
Auditors, remuneration for non audit work
125
125
Total resources expended
Net {expendltureyln¢ome before galns and
1085es
{4,100)
15,492
ReAlised recognlsed galns And losses
Unrealised (loss)Igain on investments
1¥4¢t Income
377
This page does not fom part of the statutory financial statements
Pagell