REGISTERED CHARITY NUMBER: 1040472
TRUSTEESI REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
ST WILFRIDS CHURCH TRUST

ST WILFRIDS CHURCH TRUST
CONTEIYTS OF THE FINANCIAL ST ATEMENTS
for the Ye8r Ended 31 December 2024
Page
Tru8tee8' Report
Independent Examlner's Report
Statement of Flnantlal Actlvltles
Statement of Flnanclal Posltlon
Statement of Cash FIoiv8
otes to the Statement of Cash Flow$
Iyotes to the Flnanclal Stvdtements
7 to 12
Detalled Statement of Flnan¢lal Actlvltles
13

ST WILFRIDS CHURCH TRUST
TRUSTEES, REPORT
for the Year Ended 31 D¢eember 2024
The trustees present their report with the financial 8taten]ents of the charity for the year ended 31 December 2024. The
Iruslees have adopted the provistons of Accounting and Reporting by Charities.. Statemeni of Recommended Practic¢
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) (effective l January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The object of the Tru.sl, as set out fully in the Trusl Deed. is to preserve. maintain and improve the Church of St
Wilfrids, Sthndish. the building, the churchyard and the fixtures and fittings.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty number
1040472
Prlnclpal address
Parish Hall
Standish
WN6 OXF
Trustees
A Holliday
D Johnson
K Ashion
Mrs L Hulme
Independent Examlner
John l.eech FCCA
4 Shevingion Moor
Standi%h
Wigan
Lancashire
WN6 OSA
Approved by order of the board of trusleeii on ...l.,i.l. 0.4.110 i s
. and signed on its behalf by:
day - Truslee
Page I

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ST WILFRIDS CHURCH TRUST
Independent examlner's report to the trustees of St Wilfrlds Church Trust
I report to the charity trustee.4 on my examination of Ihc accounts of St Wilfrids Church T￿st (the Trusi) for the year
ended 31 December 2024.
Responslbllltles and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the a¢¢ounts in accordanGe with the
requirements of the Charities Aci 2011 ('the Act,).
I report in respect of my examination of th¢ Trust's accounts carried out under Section 145 of the Act and in carytng
oul my examination I have followed all applicable DirectiotL4 giv¢n by th¢ Charity Commission under Section 145{5)(b)
of the Act.
Independent examlner's statement
Since your charily's gross income exceeded £250.000 your examiner musl be a member of a li8ted body. I can confirni
that I am qualified to undertake the examination becau.se I am a member of the Association of Chartered Certified
Accounlants, which is one of the listed bodies.
I have completed my examination. I confirn] that no mat¢rial maiters have come to my attention in connection with the
examination giving me cause lo believe that in any material re.8pecl:
accounting7 records were not kept tn reqpect of the Trust as required by Section 130 of the Act. or
the accounL% do not accord with those records: or
the accounts do not comply with the applicable requirements concernin8 the forn] and contenl of ac¢ounL8 set
out in the Charities (Accountèb and Reports) Regulaiions 2008 other than any requirement that the accounts give
a true and fair view which nol a matter considered ￿ part of an independenl examination.
I have no concerns and have come across no other maltets in comiection with the cxamination to which altention should
be drawn in this report in order to enable a proper underntanding of th¢ accounts io be reached.
John Leech FCCA
4 Shevingion Moor
Standish
Wigan
Lancashire
WN6 OSA
Date..
Page 2

ST WILFRIDS CHURCH TRUST
STATEMENT OF FIIYANCIAL ACTIVITIES
for the Year Ended 31 Deeember 2024
2024
Total
funds
Unrestricted
fund
2023
Total
funds
Project
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
106,860
386,322
493,182
78,363
Investment income
Total
118,240
386 322
504 562
EXPENDITURE OIY
Raising fund8
Rai%ing donations and l¢gacies
32.780
26,412
6,368
32,780
36,462
Charltable aetlvltles
Charitable cosL
52.910
Total
Nel gains on invetslmenLs
7.117
NET INCOME
76,231
379,954
456,185
3,017
RECONCII.IATION OF FUNDS
Total fund.% brought torward
190.467
231,765
422,232
419.215
TOTAL FUNDS CARRIED FORWARD
266,698
611719
878 417
422 232
The notes forni part of these financial statements
Page 3

ST WILFRIDS CHURCH TRUST
STATEMENT OF FINANCIAL POSITIOIY
31 December 2024
2024
Total
funds
2023
Total
fund$
Unrestricted
fund
Project
fund
Notes
FIXED ASSETS
Inve8tments
63,786
63,786
62.242
CURRENT ASSETS
Debtors
Catrih at bank
io
30,523
172 389
30,523
784 108
988
363 613
611.719
202,912
611,719
814,631
364,601
CREDITORS
Amount% falling due within one year
(4,611)
IYET CURRENT ASSETS
202.912
611719
814.631
359,990
TOTAL ASSETS LESS CURRENT
LIABILITIES
266,698
611,719
878,417
422,232
NET ASSETS
266,698
611,719
878.417
422 232
FUNDS
Utire%tricted funds,.
Gcneral fund
Restricted funds:
Projecls fund
12
266,698
190,467
611719
231765
TOTAL fuNDS
878417
422 232
The financial stalements wcre approved by the Board of Trustee.s and authori.8ed for is8ue on
..i.i.i...o.a.I,.l.Q..%.¥......,.. and were %i&ined on ils behalf by:
liday - Twstee
D Johnson - Trustee
The notes fonn part of these financial statements
Page 4

ST WILFRIDS CHURCH TRUST
STATEMENT OF CASII FLOWS
for the Year Ended 31 December 2024
2024
2023
Notes
Cash flows from oporAting Aetiville8
Cash generated from operations
409.304
12,7H}
Net cash provided byl(used in) operating activities
Cash flows from Investlng actlvltles
Sale of fixed asset inv¢stments'
Interest received
1.544
57,117
4.124
Net cash provided by investing activitiet•
61.241
Change In tash and cash equlvalents In
the reportlng period
Cash cash equlvalents at the
beglnnlng of the reportlng perlod
420,495
48,497
363 613
315 116
Cash and eash equlvalents at the end of
the reportlng period
784 108
363 613
The notes forn] pan of these financial slatements
Page 5

ST WILFRIDS CHURCH TRUST
NOTES TO THE STATEMF.NT OF CASH FLOWS
for the Year Ended 31 December 2024
RECOIYCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATIIYG
ACTIVITIES
2024
2023
Net income for the reportlng period (v45 per the Statement of Flnanci41
Activities)
Adjustments for:
Gain on investments
Interest received
Increaqe in debtors
(DecreaNe}/increase in credito[5
456,185
3,017
(3,088)
(9,647)
(29,535)
(14.234)
(4.124)
(947)
Net cash provlded byl(u$ed In) operatloni
409.304
12,744)
ANALYSIS OF CHANGES IN NET FUNDS
At 111124
Cayh flow
At 31112124
Net cash
Cayh at bank
363 613
420 495
784 108
363 613
420 495
784 108
Total
363 613
420 495
784 108
The notes fonn part of th¢se financial statements
Page 6

ST WILFRIDS CHURCH TRUST
NOTES TO THE FIINAINCIAL STATEMENTS
for the Year Ended 31 Deeember 2024
ACCOUIYTING POLICIES
Basls of preparing the finanelal statements
The financial statements of the ¢harity, which is a public benefit entity under FRS 102, have b¢¢n prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Chariti¢s: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial stalements have been prepared under the historical cost
convention. with the exceplion of investments which are included at market value. as n]odified by the
r¢valuation of certain assets.
Ineome
All income is recognised in the Sthiement of Financial Activities once ihe charity has entitlement to th¢ fvnds, it
is probable that the income will b¢ received and the ￿nOUn1 can be measured reliably.
Expendlture
Liabilitie.% are recognised as exp¢ndilure as soon as there ig a legal or con%tructive obligation committing the
charity lo that expenditure, it is probable that a Iransfer of economic benefils will be required in settlement and
the amount of the obligation can b¢ measured reliably. Expenditure 14 accountcd for on an accruals basi% and ha￿
been cla%%ified under headings thal aggregate all cost r¢lat¢d to the category. Where costs cannot be directly
attributed to particular h¢adings they have been allocated to activities on a basis consistent with the use of
re.4ources.
Tanglble fixed Asset8
Depreciation is provided at the following annual rale% in order to write off each asset over ils estimated useful
lite.
Fixtures and filtin&i
25 % on cost
Taxatlon
The charily i¥ exempl from tax on its charitable activities.
Fund aceountlnE
Unresiric*d funds can be used in accordance with the charitable objectives al the discretion of the trustees.
Restricted fund.8 can only be used for particular restricted pun)0ses within the objects of the charity.
Restri¢tions ari8e when specxfied by the donor or when funds are raised for particular restricted pun)oses.
Further ¢xplanation of the nature and purpose of each fund is included in th¢ notes to the financial statements.
Long term Investments
Lon¥ tern] investinenLs are recognised at market value, with any changes in fund value recogni%ed in the SOFA.
This is an intere%1 bearing inve%lment on a legacy bequeathed by G .Greaves with a request that it be invested
for 20 year4 with interest being realt.4ed for the general purpose5 of the Church. This is due to come off deposit
in 2040.
Page 7
continued...

ST WILFRIDS CHURCH TRUST
NOTES TO THE FINANCIAL STATEMENTS- ¢onthiued
for Ihe Year Ended 31 December 2024
DOIYATIONS AND LEGACIES
2024
2023
Donations
Gift aid
IK8aci¢s
399,772
2.658
90.752
63.354
6,784
8.225
493.182
78,363
INVESTMENT INCOME
2024
2023
Investment in¢ome
D¢posil account interest
1.733
9,647
2,785
4,124
11,380
6,909
RAISINC DONATIONS AND LEGACIES
2024
2023
Project fund wsl8
32,780
36,462
CHARITABLE ACTIVITIES COSTS
2024
2023
Chuwh butlding cosi$
Donations to PCC
Deprecigtion- Fixturn and fittin85
17,016
52,785
17,016
52.785
SUPPORT COSTS
costs
Chatitable Costs
125
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, rernun¢rntion or other benefits for the year ended 31 Deccnther 2024 nor for the year
ended 31 Demiber 2023.
Trustett, expen
There were no tn￿e¢s, ¢xpen8es paid for th¢ ye4r ended 31 December 2024 nor for the Ye￿ ended
31 December 2023.
Page 8

ST WILFRIDS CHURCH TRUST
NOTES TO THE FILYANCIAL STATEMELYTS- eontinued
for the Year Ended 31 Deeember 2024
TANGIBLE FIXED ASSETS
Fixtures
fittings
COST
At l January 2024 and 31 December 2024
6.900
DEPRECIATION
Ai l January 2024 and 31 December 2024
6,900
NET BOOK VALUE
At 31 December 2024
Al 31 D¢cember 2023
FIXED ASSET JIYVESTMENTS
Listed
inveslmenls
MARKET VALUE
Ai l January 2024
Revaluation
62,242
At 31 Decemb¢r 2024
NET BOOK VALUE
Al 31 Deceinber 2024
63.786
At 31 December 2023
There were no investment assets outside the UK.
Cost or valuation at 31 December 2024 is represented by:
Li%led
inveslm¢nL
Valuation in 2020
Valuation in 2021
Valuation in 2022
Valuation in 2023
Valuation in 2024
Cost
5,615
14,625
(15.115)
7,117
1,544
Long ierni investments are held and managed by CCLA in it's COIF Charities Investment Fund.
The Charity holds 3.136.41 units in the fund &8 at 31 December 2024.
The value of the fund was £63,786 (2023 - £62,242) as at 31 Decern￿r 2024.
The charity will hold the remaining capital inve.8lment stipulated for 20 years to 2040.
Page 9
ontinued...

ST WILFRIDS CHURCH TRUST
IYOTES TO THE FINANCIAL STATEMENTS - eontinued
for the Year Ended 31 December 2024
io.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
Prepayments
14.082
988
988
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other ¢reditot5
Iz.
MOVEMENT IN FUNDS
Net
movem¢nt
in funds
At
31112124
At 111124
Unrestrleted funds
General fund
190.467
76,231
266.698
Reytrlcted funds
Projects fund
231,765
379,954
611,719
TOTAL FUNDS
422,232
456,185
878,417
Net movemenl in funds, ii)cluded in the above are follows:
Incoming
resources
Re%ource.s
expended
Gain8 and
Movement
in funds
Unrestrlcted funds
General fund
118,240
(43,553)
1,544
76,231
Restrlcted funds
Projects fund
386,322
(6,368)
379,954
TOTAL FUNDS
504,562
49921)
456 185
Page 10
continued...

ST WILFRIDS CHURCH TRUST
NOTES TO THE FINANCIAL STATEMENTS - contlnued
for the Year Ended 31 Deeember 2024
12.
MOVEMENT IN FUNDS - continued
Comparatlves for movement in fund5
Net
movemenl
in fundèp
Transfers
between
funds
At
31112123
Ai 111123
Unrestricted funds
General fund
419.215
(28,748)
(200,000)
190.467
Restricted fundi
Project8 fund
31,765
200.000
231,765
TOTAL FUIYDS
419,215
422 232
Comparative net movement in funds. included in the above are as followg:
Incoming
resouwes
Resourcv*
expended
Gains and
108ses
Movement
in funds
Unrestrleted funds
General fund
17,045
(52,910)
7,117
(28,748)
Restrlcted funds
Projecl.s tund
68.227
(36,462)
31,765
TOTAL FUNDS
85.272
89 372)
A rU￿ent year 12 months and prior year 12 monih.s combined position 1.4 as follows:
Net
movement
in fund8
Transfers
between
At
31112124
At 111123
Unre$trlcted funds
General fund
419.215
47,483
(200,000)
266,698
Restricted funds
ProjecL% fund
411,719
200,000
611,719
TOTAL FUNDS
419.215
459.202
878417
Pagell
continued...

ST WILFRIDS CHURCH TRUST
NOTES TO THE FINAISCIAL STATEMENTS- eontlnued
for the Year Ellded 31 December 2024
12.
MOVEMENT IN FUNDS - tontinued
A current year 12 months and prior year 12 montlLq combined net mov¢ment in funds, includ¢d in the above are
follows:
Incoming
re.4ources
Resource
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
General fund
135,285
{96,463)
8,661
47.483
Restrlcted fund8
Projects fund
454,549
(42,830)
411.719
TOTAL FUNDS
589 834
139 293)
459.202
13.
OTHER FINANCIAL COMMITMENTS
During 2024 the Church commilled lo the rebuilding of the Church spire following specialised advice.
Following a %uccessful appli¢alion to the National Lottery Heritage Fund these works will be completed during
2025 and are fully co.4ted.
In December 2024 lh¢ Quinquennial inspection report wa¥ published. This summarises works to be completed in
the short to medium terni around the Church buildingy and Peace Gate. No monie% have b¢¢n set a%ide
specifically as these are Ihe nornial function of the TN4t.
In%peiti()ns around the Church roof timbers will continue in 2025 to asse￿ the damages caused. The outcome
will be known during 20?5,
14.
RELATED PARTY DISCLOSURES
Certain ¢08L41receipts incurred in either the PCC or Tru%1 have been re-imbupled during th¢ year. As at the year
end £13,002 was repayable from th¢ PCC (2023 - £4,61 Idu¢ to PCC).
Page 12

ST WILFRIDS CHURCH TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 Deeember 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlons and legacle5
Donations
Gift aid
Legacies
399.772
2.658
63,354
6,784
493.182
78.363
Investment income
Inv¢stm¢nt income
Deposit accounl interest
1.733
2.785
11,380
Totydl Incomlng resources
504,562
85.272
EXPENDITURE
Ralslng donatlons and legacles
Project fund costs.
32,780
36,462
ChY4rltable actlvltlej
Church buildingF co%Is
Donaiion% to PCC
17,016
17,016
52,785
Support co8t8
Governanee costs
Independenl cxamination
125
125
Total resources expended
Iyet Income/(expendlture) before galns and
1055es
454,641
(4.100)
Reallsed recognlsed galns and losses
Unrealised {loss}Igain on investments.
Net Income
456 185
This page does not forni part of the statutory financial statements
Page 13