WILTSHIRE HISTORIC CHURCHES TRUST
Reglstored Charlty Numbor 1076598
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025

WILTSHIRE HISTORIC CHURCHES TRUST
INDEXTO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
Pa
1- 4 Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
8 - 12 Notes to tt)e accounts

WILTSHIRE HISTORIC CHURCHES TRUST
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their report along with the financial statements of the charity for the year ended
31 March 2025. The financial statements have been prepared in accordance with the accounting
policie5 set out on page 8 and comply with the clwity's trnst deed and applicable law.
Reference and administration detsils
nutnber
1075598
Princi
al addr
Parkside, Rectory Road Alderbury,
Salisbury, SP5 3AD
Trustee8'partleular8
Name
Dame Sarah Troughton
His Honour Mark Everall KC (Chair)
Venerable Alan Jeans
ati
Lord-Lieutenant of Wiltshire
Retired Judge
Archd¢a¢on of Sarum
Right Reverend Vivienne Faull
Venerable Christopher Bryan
Mrs E Anne Cook
Bishop of Bristol
Archdeacon of Malmesbury
Retired
Miss Ann Doyle
Representative for Roman Catholic
Churches
Retired Historic Buildings Inspector
Retired banker
Neil Skelton, BEM
Michael Hodges Esq
Brian Woodniffe Esq
Right Reverend Stephen Lake
Canon Edward Buchan FCA- Finance Trustee
Lecturer. photographer and author
Bishop of Salisbury
Retired Corporate Finance Director
Reverend Graham Wamiington
Commodore James Hay
Luke March Esq
William Hiscocks Esq
Free chU￿h Representative
Retired Naval Officer
Past Chairnlan National Churches Trust
Retired Investment Director
Patrick Wintour Esq
Retired Charity Director
Trust Treasurer
Jeremy Groom
Robert Eggar
lan Sheekey Accountancy Ltd
Suite 204 Warner House
Salisbury, Wiltshire, SP13TB
Trust Secre
Accountant

WILTSHIRE HISTORIC CHURCHES TRUST
TRUSTEES, ANNUAL REPORT FOR THE YEAR EI¥DED 31 MARCH 2025
Ob'eetives and Activitie
Achievements and Perfornian
Review of Acttvities
The Trustees have considered the Charity Commissioner's guidance on public benefit and are happy
that this is being achieved through the funding of work to preserve and maintain the County's historic
churches and chapels for the enjoyment of worshippers and the many who appreciate our rich heritage
of ecclesiastical buildings.
The Trust is heavily dependent on the efforts of its honorary officers and volunteer supporters,
including the deanery representatives, who play an active part in both fundraising and management.
Financial Review
Income from membership fees plus Gift Aid amounted to £13.464 (2024: £12.808).
Friends, events and Christmas card sales made a profIt of £6,652.
The Ride & Stride fundraising event raised income of £51,058 plus Gift Aid £6,345 giving a total of
£57,403. Plaques were presented to participating churches to mark the 40th anniversary of the event.
The Trustees continue to encourage donations from Churches that have benefjtted from grants and this
year £2,879 was gratefully received.
Personal donations were received totalling £l1.481.
Investments produced dividend income of £16,150.
The Trust received £1,700 as its share of the concert income at Wardow Castle.
Parish Book sales totall¢d £102.
Investment
The COIF Charities Ethical Investment Fund looks to provide regular income and long-term capital
growth. This fund is unrestricted and the value of the fund as at 3 1st March 2025 stood at £411,968
(2024: £430,218).
A second COIF Charities Ethical Investment Fund, holding a restricted grant made in 2018 from
Hartham Church Charities Trust, had a value at 31 st March 2025 of £133,626 (2024: £139,546).
Cash at bank and in hand stood at £172.996.
Grant Distribution
Grant applications are considered twice a year by Trustees. supported by reports from the
Denomination and Deanery Representatives. After considering the cuffent sources and sustainability
of income, the Trustees were pleased to award 30 grants totalling £87,487 and 2 grants totalling
£1,974 to churches from the HCCT investment income. (see note 4).

WILTSHIRE HISTORIC CHURCHES TRUST
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
Reserves Polic
The Trustees aim to maintain reserves in unrestricted funds at a level which equates to approximately
two years of unrestricted charitable expenditure. The Trustees consider that this level will provide
sufficient funds to respond to applicable grants and ensure that there are suificient funds available to
cover support and governance costs.
Unrestricted reserves held at 31 st March 2025 amount to £347,423 (2024: £361,624)
Restricted reserves held at 3 1st March 2025 amount to £139,401 (2024: £143,339)
Financial Review and Investment Polic
The trust remains in a sound fjnancial position. The Trnstees, investment policy looks to maintain the
present position in the short tern] and to look towards medium to long-tern] ￿Owth in income and
capital.
Risk Review
The Trustees examine the major risks to the charity and have developed systems to monitor and
control thes¢ risks to mitigate the impact they may have on the Charity.
Acc
ntin
ci
The accounting policies of the Trust comply with the Statement of Recommended Pra¢ti¢¢ for
Charities. The Trustses consider this to represent best accounting practice for disclosing the activities
of the Trust following registration with the Charities Commission.
Stru
tu
Governan
and Mana
ement
Detsi
on3titut'
on and Ob'ectiv
The Trust was founded on I l November 1954. To quote the Trust Deed:
"The In4Stees shall standpossessed ofthe 3hLft Fund UPON TRUSTto apply the income and capital
thereof in such a manner ay they shall in their absolute discrellon ihlnkfiifor all or any ofthe
following charitable purposes namely.. thepreservation, ￿paIr, mainlenance. improvement upkeep,
beaulification and reconslruGtion ofchurches in Ffiltshire and ofmonuments, futures, stainedglass,
fvrniture, ornaments and chattels in such churches, and ofthe ChU￿kYanl belonging to any such
churches. '
The Trust Deed was amended on 29 November 2013 in respect of the duties of the Trustees and the
operation of the bank account.
The Trust is registered with the Charity Commission. registration number 1075598

WILTSHIRE HISTORIC
HURCHES TRUST
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
The Trust also appoints a representative for the Free Churches and a representstive for the Roman
Catholic Churches. Other appointments are made on the recommendation of the existing Trustee8
with due regard to any additiona] skills needed.
Trustees Remuncration
nde
enses
No Truste¢ received any remuneration during the year. Expenses totslling £2,240 (2024: £3,061) were
reimbursed to Trustees during the year.
Aecountin
and re
rtin
nsibil.
The charity TNstees are responsible for preparing a Trustee's annual r¢port and financial statements in
accordance with applicable law and Unit¢d Kingdom Accounting Standards (FRS102).
The law applicable to charities in England and Wale8 required the clwity Trustees to prepare financial
statements for each year which give a true and fair view of the state of affairs of the charity and of the
incoming resources and application of resources. of the charity for that period. In preparing the
financial statementy the Trustees are required to:
S¢le¢t suitable accounting ￿li¢jeS and apply them ¢onsist¢ntly
Observe the methods and principles in the appli￿ble Chariti&s SORP
Make judgements and estimates that are reasonable and prudent
State whether applicable accountins standards have been followed, subject to any material
departures disclosed and explained in the financi￿ statements,.
Prepare the financial statements on the 8oAng concern basis unless it is inappropriate to
presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that dis¢lose with reasonable
ac¢uracy at any time th¢ financial w)sition of the charity and to enabl¢ them to ensure that the
financial statements comply with the Charities Act 2011. the applicable Chariti¢s (Accounts and
Reports) regulations, and the provisions of the Th￿t deed. They are also responsible for safeguarding
the assets for the charity and taking reasonable precautions for the prev¢ntion and detection of fraud
and other irr¢8ularities,
The Trustees are responsible for the maintenance and inte￿Ity of the charity and financial inforn]ation
included on the charity's website. Legislation for the United Kingdom governing the preparation and
dissemination of finan¢ial statement may differ from legislation in other jurisdictions.
lo Z..and signed on its behalf by:
Approved by the board ofTru$teeson.......................

ISTO
IC CHU
CHE
TR
ND
NE
TH
TRUSTEES O
WILT
I report on the accounts of the trust for the year 6nded 31 March 2025, which ara set out on pages
8t012.
tlva rn8
nsibilities of
and examlner
AS th& charitrfs tTU8tees you are responslbb for tha preparatlon of the accounts., YDU consider
that the audtt requirement of 8ection 144(2) of th8 Charfties Act 2011 (lhe Charllles Acv,) do8s not apply
and that an independent examinatlon Is n88ded. tt18 my respon8lblllty to:
- exarnlne the accounts under section 145 of the Charltle8 Act;
- to follow the proc8dur6s laid down In the G￿er81 Direclions glv8n by the Charlty
Comml8slon under 8éCtion 145 (5)(b) of the Chariti88 Art and
- to 8tate whether partlcular matters have come to rny att8ntion.
My examlnatlon waa carrt8d out in acoordance wlth the General Dlredions glv8n by the Charlty
Comml8slon. An 8xaminatton irKludes a re￿OW of the xcounting record8 kept by the charty and
compar180n of the accounts presented wlth th088 r6cord8,11 a180 Includ88 consideration ol any
unusual It8m8 or di8dosureB in the account8, and seeking explanatlons from you as trust888
concemlng 8uch matt8rs. The procedure8 undertaken do not P￿de all the evldence that would be
required In an audi( and con8equently no opinion is glven a8 to whather the accounts present
Irua and falf ￿ and the report18 Ilmlted to th060 malters Set out In the 8tatam8nt balow.
In connectbn wlth my axamlnatlon, no matter has come to my attentlon:
a) whkh givab ma rn88onable cause to belleve that, In any material respect the requlrements:
- to keep accounting records wAhln 8eotlon 130 of the Chariii88 Act; arKI
- to prepara xcounts wh¢¢h acconl the accounting record8 and comply the accountlng
r8quwementB of tha CharftEes (AcGounts and Rewts) Regulatlons 2008 not been met; or
b) to ￿thICh. In my oplnlon, attentlon 8hould be drawn In order to enable a prop8r underBt8ndlng of the
accounts to be reached.
lan 3heekey FCA
IS Accountancy Llmlted
Chartered Accountant
Suite 204, Wam8r Hou88
123 Castle Street
Salisbury
SP13TB
-u ZOLS
Date: IR d.

WILT
HIRE HISTORIC CHURCHES TRUST
STATE
ENT OF FINANCIAL ACTIV
R THE YEAR ENDED
1 MARCH 2025
Unrestrlcted
funds
Restricted
Totsl fund
2025
Total funds
2024
ME AND EXPENDITURE
Not•8
omin
Resources
Incomlng resourcos from generat
funds
Voluntary income..
Donations from parishes
Covenants and other donations
Activities for generating funds
Ride and Stride
Book sales
Christmas cards
Income fmm investments
Incomlng resour¢e8 from charltsble
activitl•s
Friends Membership Income and Glft Ald
Friends fund raising events
2,879
11,481
2,879
11,481
2,770
14,663
51,058
102
2,376
13,061
51.058
102
2,376
17,016
45,233
252
1,480
16,694
3,955
19,809
11,914
19,809
11,914
18,763
14,158
Totsl Incomlng resources
112680
3,955
116,635
114,013
80urc08 Ex
Costs of gonoratlng funds
Expenditure on raising funds
5,885
5,685
4,274
Charftable actfvltlo8
101,121
1.974
103,095
214,721
Other tradlng actlvltla•
1,824
1,824
1,811
Total re8our¢o8 8x￿ndad
108 630
110604
220 806
N•t incomlng resources beforn
Investment galnslllossos)
4,050
1.981
6,031
(106,793)
Net galnsl(108808) on Investments
Unrealised gainl{loss) on investments 7
(18,251)
(5.919)
(24,170)
51,651
Net movom•nt In funds
(14.201)
(3,938)
(18,139)
(55,142)
Total funds brought forward
381,624
143,339
504,963
560,105
Total fvnds Carried forward
139,401
486 824
504 963
The statement of fsnancial activities includes all gains and losses in the year.
All incoming resources and resources expended derive from continuing activities.

HIRE HI
TO
IC CHU
CH
TR
BALAN
rostrlc
FIXED ASSETS
Quoted Investments
411,968
133,626
545.594
$69,764
CURRENT A88ET8
Ca8h at bank and In hand
186,235
6.762
172,997
180,067
CURRENT LIABIUTIE8
Credltor8
(230,780)
(987)
(231,767)
(244,858)
NET CURRENT A8SEf81{LIABILITIE8
(64.545)
5,775
(58,770)
(84,801)
NET A88ETS
TRUST RE8ERVE8
Unrestricted Fund8
Restrictod fund8
347,423
347.423
139401
381,824
143 339
10
139 401
347 423
The financial statements we approved by the Trustees on 2pzSand signed
on their behalf by
,3
The notes on pages 8 to 12 fwm part of these fjnandal statements.

WILTSHIRE HISTORIC CHURCHES TRUST
TES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
BASIS OF ACCOUNTING AND ACCOUNTING POLICIES
Basis of accounting
1 These accounts have been prepared under the historical cost convention with item8
recognised at cost or transaction value unless otherwise stated in the relevant note(s)
to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice.. Accounting and Reporting by Charities
preparing their accounts in accordance with the Financtal Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
and with the Charrties Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
2 These financial statements have been prepared on a going con￿rn basis.
The Trust is dependent on the support of the members and the trustees consider
that this support will continue to be available. The going concern ba8lS is therefore
believed to be appropriate. The financial statements do not include any adjustments
that might arise from a withdrawal of support.
3 Recognition of income
These are included in the Statement of Financial Activities (SOFA) when..
the charity becomes entitled to the resources;
it is more likely than not that the trustees will recei￿ the resources. and
the monetsry value can be measured wrth sufficient reliabilty.
4 Income
Income from cycle ride and other voluntary income received by way of donations and
gifts is included in full in the Statement of Financial ActNities when received.
Membership income, including events, is recognised in the same manner.
5 Offsetting
There has been no offsetting of assets and liabilities, or income and expenses,
unless required or pemiitted by the FRS 102 SORP or FRS 102.
6 Grants and donations
Grants and donattons are only included in the SOFA when the general income recognrtion
criteria are met (5.10 to 5.12 FRS102 SORP).
7 Legacies
Le9acies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the estate
and any conditions attached to the legacy are either within the control of the charity or have
b￿ft met.
8 Tax reclaims on donations and grfts
Gift Aid receivable is included in income vrfhen there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified othep￿I3e.
9 Support costs
The charity has incurred expenditure on support costs.
10 Volunteer help
The value of any voluntary help received is not included in the accounts but is described
in the trustees, annual report.
11 Income from interest, royalties and dividends
This is included in the accounts when receipt is probable and the amount receNable
can be measured reliably.

LT
HIRE HISTORIC CHURCHES TRUST
NO
THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202
BASIS OF ACCOUNTING AND ACCOUNTING POLICIES CONTINUED
12 Income from membershlp subscripkn'ons
Membership subscriptions receNed in the nature of a grft are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
13 Investment gains and losses
This includes any realised or Un￿alISed gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the year.
14 Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation
can be measured with reasonable certainty.
15 Governance and support costs
Support costs have been allocated betsveen governance costs and other support.
Governance costs comprise all costs involving public accountabilty of the charity and its
compliance with regulation and good practice.
16 Grants
Grants payable are charged to the SOFA in the year when the offer is conveyed to the
recipient.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liabilty for the full funding obligation is recogni8ed.
Should a recipient not be able to carry out the repairs or improvements for which the grant
was awarded in the specified time period, the grant will lapse and be removed from the SOFA
17 Deferred income
No material item of deferred income has been included in the accounts.
18 Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued initially at cost and subsequently at fair value (their market value) at the year end.
19 Restricted funds
Restricted funds are to be used for specIf￿d purposes as laid down by the donor.
Expenditure which meets these criteria is identified to the fund, together with 8 fair
allocation of management and support costs.
20 Unrestricted funds
Unrestricted funds are donations and other income received or generated for the
charitable purposes for which the trust was set up.
21 Designated funds
Designated funds are unrestricted funds eanrarf(ed by the trustees for particular
purposes.
22 Expenditure
Expendrture is included on an accruals basis.

WILTSHIRE HISTORIC CHURCHES TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
INCOME FROM INVESTMENTS
2025
2024
Dividends
Bank and other interest receNable
16,150
15,837
857
17,016
16,694
EXPENDITURE ON RAISING FUNDS
025
2024
Printing, postage and stationery
Christmas card c08ts
Prizes
Website development
Insurance
2,240
1,312
1,449
140
1,070
1,858
140
510
io

WILTSHIRE HIST
RIC CH
RCHE
TR
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2
GRANTS AWARDED
During year grants were awarded to the following churches
Grants to
institutions
Support
costs
Total
St John the Baptist. Chirton
St Mary, Dinton
All Saints, Westbury
St Nicholas, Winsley
St Andrew, Ogbourno St Andrew
St Catherine, Sedgehill
St John, Tisbury
Methodist Church. Studley
St Andrew, North Swindon
St Paul's Church Centre, Swindon
St Paul's Church Centre, Swindon
Melksham Baptist Church, Melksham
St Mary the Virgin, Nettleton
All Saints, Lydiard Millicent
St Christopher, Dltterldge, Box
St Andrew, Castle Combe
St Sansom, Cricklade
St James the Great, Bratton
All Saints, Norton
St Mary, Alderbury
Holy Saviour, Erlestoke
St Paul, Chippenham
St John, Little Somerford
St Andrew, Great Dumford
St Mary, East Knoyle
St James, Ludgershall
St Mlchael, Coombe Bissett
St Nicholas, Fyfield
Church of Sacred Heart, Tisbury
St Philip & St James, Neston
St Francis, Salisbury
st Francis, Salisbury
1,000
5,000
5,000
1,500
1,250
4,000
3,000
1.250
400
1,000
987
2,000
576
2,500
5,000
6,000
4,635
5,000
3.000
3,000
3,500
3,000
5,000
2,500
2,000
1.140
3,OCrf)
2,000
1,236
5,thJO
4,000
987
1,000
5,000
5,000
1,500
1,250
4,000
3.000
1,250
400
1,000
987
2,000
576
2,500
5,000
6,000
4,635
5,000
3,000
3,000
3,5
3,0
5.000
2,500
2,000
1,140
3,000
2,000
1,236
5,000
4,000
987
HCCT Grant
HCCT Grant
Total grants to institutions in reFx)rting period
89,461
89,461
Grants Can￿lled or lapsed
{11.5(M))
(11,500)
77,961
77,961
The charlty has made grants to particular Institutlons that are material in the Context of Its grant makn'ng.
Details of the institution supported, purpose of the grant and total paid to each institution is available
on the charivs web srte.
www.wilishirehistoricchurchestru5t.or

HIRE HISTORIC CHURCHES TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
1 MARCH 2026
nrestritted
lund
Restricted
2025
024
CHARITABLE ACTIVITIES
Share of Ride & Stride to parishes
Grants awarded (Note 41
Friends costs
20,815
75,987
4.319
20,815
77,961
4,319
21,019
184,230
9,472
1.974
101121
214721
OTHER TRADING ACTMTES
Accountancy & Independent Examination
Bank charges
1,824
1,824
1,800
11
QUOTED INVE8TMENT8 AT FAIR VALUE
Valuation at 1 April 2024
Additional investment
IDeGrea¥ellln¢rease in value during year
430,219
139,545
569,784
518,113
118,2511
15,919}
(24,170)
51,651
Valuation at 31 March 2024
411968
133626
569 764
COIF Charities Ethical Inve8trn8nt Fund
No of units held
138,892.19
45,051.13
CREDITORS
Grants committed not yet paid
Accrued charges
229,004
1,778
229,991
1,776
243,130
1,728
230 780
231787
244 858
UNRESTRICTED FUNDS
11
Gener81 fund
361,624
112,680
108,630
118,251)
347,423
108,630
10. RESTRICTED FUNDS
11
The Hartham Churth Chaiitablo Trust
143,339
3,955
1,974
15,9191
139,401
143 339
139401
12