WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
A COMPANY LIMITED BY GUARANTEE
DIRECTORS REPORT AND
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
COMPANY NUMBER. 3748418 (England & Wales)
CHARITY NUMBER: 1077193

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
COMPANY INFORMATION
Dlrectors & Trustees:
Naomi Claire Owen
Mrs Susan Brown
Mrs Kate George
Mrs Margaret Hiscocks
Mr Steve Munden
Mrs Rachel Holtam
Chair
Trustee
Trustee
Truste8
Trustee
Trustee
Appointed
Appointed
Appointed
Appointed
Appointed
Appointed
1910512014
2710612019
2210512024
Company Secretary:
Glynis Cosgrave
Company Number:
3748418
Charity Number:
1077193
VAT Reg18tratlon No.
176 5712 83
Reglstered Offlce:
Unit 5, Griffin Farm
Bowden Hill
Lacock
Wiltshire
SN15 2PP
Chaylty Address:
Unll 5, Griffin Farm
Bowden Hill
Lacock
Wiltshire
SN15 2PP
Bankers..
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4TA
Independent Examlner:
Mander Duffill
The Old Post Office
4143 Market Place
Chippenham
SN15 3HR

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
CONTENTS
Pages
Directors, & Trustees Report
Independent Examiners, Report
Statement of Financial Activities
9-10
Balance Sheet
Notes to the Flnancial Statements

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limiled by guarantee
REPORT OF THE DIRECTORSITRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The Directors (who are also Ihe trustees) present their report and financial stalements for the year ended 31
March 2024.
Princlpal Actlvlty and Publlc Boneflt
The Charity's object and Its principal activity is to support th8 development of creative play and recreation
opportunities fof children and young people with specific work also being done in areas of disadvantage. The
Charity promotes this object for the benefit of the publlc by..
encouraglng and supporting Ihe re-use of resources that would otherwise go straight to landfill by the
provision of a Scrapstore. In providing more affordable resources for those working wllh children and
young peoplé including families, il will in¢reas6 and Improve opportunilies for learning through creative
play. During Ihe year the charity cnllecled re-usable materlals through donations from local businesses
and through exchanges wllh other Scrap51ores. These materials Includ8 paper, card, wallpaper, foam,
f611, fabiics, bubble wrap, fibbons, wool, containers and various off-cuts to be used In Imaginative ways;
Funded work involving working with Volunteers wilh learning difficulliesl dlsabililles. Offering supported
volunteer work placements. Such agreements have'restrlcted" fundlng - grants or donatlons whlch have
to be used in a specific way or for a specific purpose. In many cases with our funders havlng met and
exceeded the requirements placed on the charity Ihrough these Agreemenls, it has built a successful
history with funders who have conlinued, and in some cases increased, the work they have entered a
contract wllh us lo fulfill. This rellects the confidence funders have in the charity's ability lo meet the
obligations placed on il when entering into such agreements.,
PlayPods run in partnership with Childrens Scrapstore in Bristol. Providing accredited Iraining lo MDSA'S
in primary schools lo support the addition of a PlayPod into lunchtime play.
providing a craft shop for low cost materials for adults working with children and for children themselves
including glues, glitler, fealhers, pipe cleaners, palnts, card and paper.,
running creative birthday parties at the charity's premises dedicated to a creatlve activity based around
the birthday child's chosen theme;
runnin9 a social enterprise called SmArt-Culs which uses Scrapstore resources whlch are cul Inlo various
shapes and can be bought individually or as a¢iivtty packs;
Pag& 1 of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
The Charltles objectlves and prlnclpal a¢tlvltlas Includlng th6 charity's work is based on aclivities in the
counly of Wlllshire. Other than for activities supported by SeNice Lev&1 Agreement funding and for
purchases from the shop. members of the public musl become members to use the Scrapslore.
Membership is free and open to the whole community. Membeis visiting the Scrapstore can fi'll a sack for
which Ihey are asked to make a donation of belween £6 and £12 depending on the conlents. Our
membership is open to the comrnunily, anyone who works wilh children or young people (including parents or
guardians), studenls, community groups and those working with the elderly or adults with learning disabililies.
The Scrapstore is open al a variety of limes Tuesday to Saturday so that the variety of members of the public
who use the chafity may be accommodated.
The resources provided by the charlty are not available for personal gain.
The Charity endeavours lo increase sÈlf generated Income such as that derived from birthday parlies,
tralning, workshops. the sale of SmArt-Cut items and from shop sales, as well as through our craft shop
Barty's in Lacock,
Trust Docum6nt
Slnce 1996, when a sleerlng group was formed lo see whal the level of demand for a Scrapstore might be
and then the confirmation of this through an independent feasibility Study, the charity has Continued lo grow.
Originally called 'Wiltshife Play Resource Centre, the name was changed lo'wiltshire Scrapstore and
Resource Centre, to reflect what it was generally described as by ils members'The Scrapstore, and at the
time of name change we were finding the word 'Play' in the name was causing difficulties with some potential
funders, However in recent years the word 'play' has coma back Into fashion bul currently thare are no plans
to change the name again.
The Charlly Is constituted as a company limited by guarantee and is therefore governed by a
memorandum and articles of assoGiatlon. In th& evenl of the Company belng wound up members
are required lo contribute an amount not exceeding £1.
Achlevement & Flnanclal Rèvlew
The charity first became operallonal In 2000 from a warehouse In Devizes which offered approximately 1500
sq ft of work and storage space. Within 3 months of opening both the supply of resources and take up of
membership exceeded what was expected wilhin the fifst year. Thi5 was to such an extent Ihal larger
premises had to be found. This was not an ideal situation for such a young charity bul Ihe decision was made
lo make the move and larger premises were secured in Melksham of 3000 sq ft. Although slrelching the
charity's flnanclal resources it proved the right thing lo do as both the suppliers and membership continued to
rapidly grow. Confidence In the charity's abilily to deliver a quality seryice allracled the local authorlty and
other funders, resulling in the offer of Service Level Agreements to asslst Ihem in meeting Ihelr own targets.
The charity will only enter into these lypes of agreemenls where the work being conlracled supports th8 aims
of Ihe charity itself.
Page2of17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
By 2007 the charity found itself in even greater demand for Its services both from wlhin the premises al
Melksham and through a developing Training and Outreach setvice. Thls coincided wilh the available parking
at the premises being reduced by half, the lease coming lo an end and having to turn more high quality
reusable waste away and into landfill due lo lack of space. Alternative premises had to be found urgently and
we were fortunate lo secure our current location in Lacock which offered the much needed 6000 sq ft of
space. Having faw financial reserves avallable to help fund the move or to cover the cosl of the refurbishment
and the Increased running costs, Ihis was a difficult but essential move to make. Fortunately as the Charity
has grown, its own income generating abilities have also increased. The move to Lacock provided the space
that was needed for this and although we have seen this income increase, with potential lo increase
significantly further in Ihe future, we are still recovering from the hi9h investment required and the unf¢reseen
national economic circumstances of the past few years.
Our Service l.evel Agreements with the Local Authorily came to an end In Maich 2012 vA)ich has meant we
have needed lo find ways lo ensure Ihe future self suslainability of th8 charity.
We can confidently expect the various Income generaiing str6ams we now have In place lo continue lo
increase. We also have a number of new ones which now tested and proved worthwhile we will begin to
promote. At a time when many charities are experiencing greal difficulties we are very fortunate lo have so
many current and potential income generating slreams that have the ability to grow, We are also looking al
new funding avenues for future prolecls,
In p8rtlcular we have taken on the play pod project, which Is a nationally accredited training programme
which is undertaken with Primary schools and their lunchlime staff. The play pods are filled with scrap
resourc&s for children lo play with on the school play ground at lunchtime. We have seen from other
scrapslores Ihal this has proved a popular projecl and we know this will bè fin8n¢ially positive for our own
Scrapstore over the coming years.
Our shop in Lacock village also continues lo increase our own income generating capaclty. As It Is becoming
more widely known, people are coming from far snd wlde lo buy from us, particularly al Christmas and other
seasonal festivities.
In 2013, we were successful wlth a bid to recelve funds to develop a café at the heart of the Scrapslore and,
with 8 robust business plan In place,11 has become Sncreasingly successful year on year. By 2019, the Café
has become a steady strand of income for the chaiily.
Dlrectors
The Directors and Trustees as at 31 March 2024 and who served during the year are listed on the
Company Inlormalion page of Ihe fSnancial statemenls.
Recrullment and appolntment of Dlrectors
The Direclors of the Company are also Charity trustees for the purposes of charity law and under
the Companws articles are known as members of Ihe Board of Directors.
The Board of Directors se8ks to ensure Ihal the needs of ivs membership group are
appropriately ieflecied through the diversity of the trustee body. The more tradition81 business
skills are well represented on the Board of Directors. In an effort to mainlain this broad skill mix,
members of the Board of Direclors are requested to provide a list of their skills (and update it each
year) and in the event of particular skills belng lost due to retiremenls, individuals are approached
to offer themselves for the election to the Board of Directors.
Pag83 of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
Trustee Inductlon and Tralnlng
New Trustees are encouraged lo attend short tralning sessions to familiarise themselves with the
charity and lh8 context within which it operates. These are led by the Chair of the Board of
Directors and covei.,
the obligations of the Board of Directors,
the maln documents which sel out the operational framework for the charlty
including the Memorandum and Articles,
resourcing and the current financial position as set out in the latest Accounts,
future plans and objectives,
Page 4 of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
Trustees, responslbllilles statement
The trustees (who are also directors of the Wiltshire Scrapslore & Resource Centre Ltd for the purposes of
company law) are responslble for preparing the Tfuslees, Annual Report and the financial statemenls in
accordance with applicable law and United Klngdom Accounting Standards (United Klngdom Generally
Accepted Accounting Practice).
Company law requires Ihe trustees to prepare financlal Statements for each financial year, which give a true
and falr view of the Slate of affairs of the charitable company and of the incoming resources and application
of resources, inclLfding the Income and expenditure, of the charitable company for that perlod. In preparing
these financial slatemenls, the Iruslees are required lo..
select suitable accounting policies and then apply them conslstenlly:
observe the methods and prlnciples in the Charities SORP;
make judgements and estimates that are reasonable and prud8nt'.
slate whether applicable UK Accounting Standards have been lollowed, subject lo any materi81
departures disclosed and explained in the financial statements,,
prepare the financial slatements on the going concern basis unless il is inappropriale to presume that
Ihe charilable company will continue in operation,
The Iruslees are responsible for keeping adequate accountlng reccrds Ihat disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them lo ensure that the
finan¢lal statements comply with the Companies Act 2006. They are also responsible for safeguardlng Ihe
assets of Ihe charitable company and hence for laklng reasonable steps for Ihe prevenlion and delection of
ffaud and other Irregularities.
Rlsk Manaoemènl
The trustees have conducted a review of the major risks to whlch the charlty is exposed. Where
appropriate. systems and procedures have been eslabllshed to mitigate the risks the charlty faces.
Significant external risks to fundlng have led to the development of a slralegic plan which will
allow for the diversification ol fui)ding and activities. Internal control rlsks are mirbimised by the
implemeniaiion of procedures for authorisalion of all transactions and projects. Procedures are In
place to ensure compllance with health and safely of slaff, volunteers, members and visitors to the
Centre. These procedures are periodically revlewed to ensure Ihat they continue to meet Ihe needs
of the charity.
Reserves Pollcy
The Trustees have resolved to maintaln funds at a level Ihat equates to at leasl three months
operational costs in order to ensure the ongolng provision of services, This figure is currently
£84,366 and represents unrestricted reseNes.
Redundancy paymenls would be made in line wilh governmenl statutory guldellnes and
individual personal contracts of employment,
Page5 of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
Independent Examlner
The Independent Examiner, Mander Duffill, will be proposed for re-8ppointment in
accordance with Statements of Recommended Practice for Charity AccDunls and the Charilies Act
2011.
Small Company Ex6mption$
Thls reporl is prepared In accordance with the special provisions of Part 15 of the Companies
Act 2006 Telating lo small companies.
Approval
This report was approved by thè directors on 1817) be.ci' rYbJ 20 ILk and signed on its behalf by
Glynis Cosgrave
(Company Secretary)
Unil 5
Giiffln Farm
Bowden Hill
Laeock
Chippenham
Wiltshire
SN15 2PP
Page 6of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
Independent Examlner's Report to tho TTUStegs of Wiltsh5re Scrapstore & Resource Centre Ltd
We report on the accounts of the company for the year ended 31 March 2024 which are set out on pages
8t017.
Respectlve responslbllltles of trustees and examlner
The trustees (who are also the directors of Ihe company for the purposes of company law) are
responsib18 for the preparalion ol Ihe accounts. The trustees consider that an audit is not required for thls
year under section 144(2) of the Charities Act 2011 {Ihe 2011 Act) and that an independent examination
is needed.
Having satisfied ourselves that the chaflty Is not subject lo audit under company law and is eligible foT
independent examinatlon, it is our responsibility lo.,
examlne the accounts under section 145 of the 2011 Act.,
follow the procedures laid down in the general Directions given by the Charlty Commlsslon under
section 145{51(b) of the 2011 Act., and
stale whether particular matters have come to our atlention.
Basls of Independent examlneT'S report
Our examinatlon was Carried out in accordance with the general Directions given by the Charity
Commisslon. An examlnatlon includes 8 review of the accounting records kept by the charily and
comparison of the accounts presented with those records. It also includes consideration of any unusual
i18ms or disclosures in Ihe accounts, and se6klng Éxplanatlons from you as trustees concernlng any such
mallers. The procedures undértaken do nol provlde all the evidence that would be required in an audit
and consequently no opinion is given as lo whelher the accounts present a'true and fair view. and the
report is limited to those matters set out In the Statement below.
Independent examlner'8 Statemont
In connection with our examination, no maiter has come to our attention:
whlch gives us reasonablè caLtse to believe that, In any materlal respect, the requirements.,
lo keep accountlng records in accordance with seclion 386 of Ihg Companies Act 2006; and
lo prepare accounts which accord wlth the accounting records, comply wllh Ihe accounting
requirements of section 398 of the Companies Act 2006 and with the methods and
principles of the Statement of Recommended Practice.. Accounting and Reporting by
Charities
havè not been met; or
to which, In our opinion, atlention should be drawn in order lo enable a prop8r understanding of
the accounts lo be reached.
Andy Davls FCA
Mander Duffill
The Old Post Office
4143 Market Place
Chippenham
SN15 3HR
Date:
Page7of17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITEO
Company limited by guarantee
STATEMENT OF FINANCIAL ACTIVITIES
(Including Income and Expendlture Account)
FOR THE YEAR ENDED 31 MARCH 2024
Notes UnrestrlBted Restrlcted
Fund8
Fund8
Total Fund8
2024
2023
INCOMING RESOURCES
Donatlon8 and Legac198
Donations for Scrap
Other Donallons
Actlvltles for gèneratlng funds:
Bank Intere81 received
Shop
67745
4931
87745
4931
62881
17311
3238
18946
3238
18946
108S
20240
From Charltable actlvltle8
BBC Chlldren In Need
# I Wlll Fundlng
Lollo Communlty Funding
Clolhworkèrs, Fotsndallon
Chlppenham Lions Club
wiit8hlre Communlty Foundfjllon
Glft Ald
Barty's Cafe
Soel81 Enterprise (Volunteers)
Educallonal Workshops
Playpodg
Portles
Sewlng Club
Hlre
Publlcallons & Sundry Income
Fire Insufance Clalm
8594
4324
9997
6100
6100
3050
5000
2129
43603
47570
20847
55364
3202
5310
570
406
13754
3050
sooo
2129
43603
47570
20847
55384
3202
5310
670
39779
36850
33787
49178
1383
1530
13754
Total Incomlng Resou￿89
295665
301765
RESOURCES EXPENDED
Cost of Generatlng Funds
Shop Purchases
9284
9264
10288
Charltable Expendlture
Charllablg Expendllure
Governance Cogt8
286355
1198
22020
308375
1198
278Q49
1202
Total Re8ourc98 expendod
318837
289539
Net Movèments In Funds
-1152
-15920
-17072
2870
Fund balances bioughl fo(ward
Transfer8 belwean funds
85201
17514
102716
99845
Fund Balances carrfed forward
1594
i027iS
Th8 notes lomi part ol Iheso acccwml$
P8ge 8 of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
FIx8d A8SOts
Tangible Assets
1455
1884
Current A888t8
Stock - Shop
Debtors
Cash at 8ank and in Hand
5026
2637
81985
6608
4559
95488
89647
Credllorn: Amounts Falling Due
withln one year
-5459
-5824
Net Current A88et8
84188
100831
Total A886t$ Le88 Current Llabllltles
85643
102715
Net Assèts
85643
102715
ESER
Restrlctod Funds
1594
17514
Unrestrlctod Funds
84049
85201
85643
102715
The directors, statements required by Sections 475(2) and {31 arè shown on the following page
which forms part of this Balance Sheet.
Thè ftotes on paggs 1110 14 fomi an Integral part of these flnanclal stat￿nents
Page9of17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
BALANCE SHEET (contlnu8d)
Dlrector$' 8tatementg requlred by Sectlon8 475(2) and (3)
for the year encled 31 March 2024
In approving these financlal slalements as dlre¢lors of the company we hereby conlirm..
{a)
that IOT Ihe year stated abova Ihe company was enlitlod to the exemptlon conlerred by
Sectlon 477 of the Companies Acl 2006.,
Ib>
that no notice has been deposited al the reglstered office ol the company pursuant lo
Section 476 requesting Ihal an audil be conducted lor Ihe year ended 31 March 2024;
and
IG)
thal we acknowledge our responsibililles for.,
ensurliig Ihal Ihe company keeps accounllng records whlch comply wilh S8clion
386,. and
121
preparing financial stal8mgnls which glve a true and falr vlew ol the stale ol
allalrs ol the company as ai the 8nd ol Ihe linanclal year and ol Ils prolll or loss
for the year Ihen ended in accordan¢e ivilh Ihe requSrements ol Seclion 393 and
which olhepwise comply wllh the provisions ol th8 Companles Act 2006 relaiing
lo flnanolal stal6m6nls, so far as appllcable to the company.
These accounts have been prepared in accordance wlth Ihe speclal provlsions ot Part 15 01 the
Coinpanles Act 2006 relallng lo small companies and in accordance wllh the Financial
Reporting Standard for Smaller Ent1118s lelle¢llve Apiil 2008).
The financlal statements were approved by the Board on 18Nkn.(.'o 2(Y)￿. and slgned on Ils
behall by
Naoml Owen
Dlreclor
Reglslralion number 03748418 {England & Wales)
The notes on pages 1110 14 lorm an Integral part ol these financial slalemenls
Page 10of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
Accountlng Pollcle8
Accountlng conventlon
The financial statements of the charity, which is a publlc b8nefil entity under FRS 102, have
been piepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting
by Charities., Statement of Recommended Practice applicable lo charilies preparing their
accounts in accordance with the Financial Reporting Standard 102 'The Financial Reporllng
Standard applicable In the UK and Republic of Ireland, and the Charilies Act 2011. The
financial stalemenls have been prepared under the historical cost convention.
The charity is controlled by its governing document, its memorandum and articles of
association, and constitutes a company limited by guarantee. The adclress of the regislered
office Is given in the company information page in Ihe financial slal8ments. The nature of the
charitys operalions and prin¢lpal aclivitles are provided in the Report of the Trustees.
Incomlng r680urce3
All income is recognised in th8 Statement of Financlal Aclivltles once the charlly has
entillement to Ihe funds. il is probable that the income will be received and the amount can be
measured reliably.
Resources expended
Liabilities are recognised as 8xpendilure as soon as there is a legal or conslrLJCtive obligation
commilting the charily to that expenditure. It Is probable that a transfer ol economic benefits
will be requlred in settlement and the amount of tha obligation can be measured reliably.
Expenditu￿ Is accounted for on an accruals basis and has been classilied under headings
that aggregate all cost related lo the category.
1.3. Tanglble flxed 888et8 and depreclallon
Depreciatlon is provided al rates calculated to write ofl the cost less residual value of each
asset over ils expected useful life, as follows..
Office equipment
Computer equlpment
Fixture and fitllngs
Molof vehicles
25 % reducing balance
250/0 Straight line
200/0 reducing balance
250A feduclng balance
stock
Stock is valued at the lower of cost and net reali5able value.
Taxatlon
Section 505 01 the Income and Corporation Taxe5 Act 1988 provldes chafilies with an
exemption from income lax or corporation lax on profits allritutabl8 to a trade, so long as
the profits are applied solely to charitable purposes. No tax charges have arisen in the
charity.
Page 11 of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
Unre8trlcted Re8lrlcted
Funds
Funds
Total Funds
2024
2023
3 Resources Expended
Dlrect Charltable Costs
Salaries & Wages
Pensions
Staff Training
Recruitment (CRB'S)
Rent & Rates, Premises Insur8nce
Insurance {Vehlcles)
Light & Heal
R&pairs & Mainlenance
Packaging
Postage, Stationary, Photocopying & Telephone
Photocopier Hire
CompuieTIIT
Playpod Equipmenirrraining
Project Supplies & Equlpmenl
Motor Expenses
Travel & Subslstence
Publiclty, Advertising & Speclal Projects
Payroll & Accountancy Fees
Chip & Pln Expenses
Bank Charges
Sundry Expenses
Publlcatlons & subscriptlons
Depreciation on equipment
Depreciation on fixlures & fillings
DepTe¢lation on motor vehicles
Bad Debt Write Off
184861
3087
76
9393
177
194254
3264
76
184090
3016
198
118
49704
1069
7624
2904
50
2578
746
139
760
14803
3734
2258
168
810
2309
74
288
48
47781
1043
10915
4845
47781
1043
10915
4845
3118
759
3118
759
4504
1760
24965
3785
1941
60
2018
2300
351
4504
1760
17019
3785
1941
60
2018
2300
351
7946
207
207
163
266
163
266
205
356
286355
22020
3(i8375
278049
2024
2023
Governanco Costs
Independent Examiner fee
1198
1198
1002
1002
Unrestrlcted Restrlcted
2024
2023
The average monthly number of employees
during the year was as follows:
13
14
14
No employees received emoluments In excess of £60,000
Page 12 of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
Notes to the flnanclal statements
for the year ended 31 March 2024
Analysls of staff cosls, trustee romun6ratlon and èxpenses, and th8 Cost of koy
managemont per80nnel
2024
2023
Sslaries and Wages
Social Security Costs
Penslon Costs
194254
184090
3264
3016
197518
187106
No employees had employee benefits in excess of £60,000. Pension costs are allocaled lo activities in
proportion lo the related staffing costs incurred and are wholly charged to unrestrict8d funds.
The charlty trustees were not paid or received any Oiher benefits from employment with the Trust or ivs
subsidiary In Ihe year {2023'.£nill nellher were Ihey reimbursed expenses durlng the year (2023'.£nil> . No
charity trustee recelved payment for professional or other seNices supplled to the charity (2023:£nil) .
The k8y management personnel of th6 parent ch8rity, the Trust, comprise the trustees, the Dlrector, the
Deputy D1￿ctOr and the Finan￿ Manager. The total employee b8nefils of Ihe key management personnel ol
the Trust were £59,438 {2023 53,481).
staff Numbers
The average monthly head count was 14 staff (2023.. 14 slaffj and the average monthly number of full-time
equivalent employees (including casual and p8rt-time staffj during the year were as follows,.
2024
Number
2023
Number
All employees
Page 13 of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limited by guarantee
Notes to the financlal statements
for the yèar ended 31 March 2024
Conlinued
Fund A¢countlng
Unrestricted funds are available for use al the discretion of the directors in furtherance of the
general objectives of the charity- They have not been designated for other purposes.
Reslricled funds are funds which are to be used in accordance wilh specific reslriclions
imposed by donors or which have been raised by the charity for parlicular purposes. The Gosl
of raislng and administering such fund5 are charged against the specific fund.
Tanglblo Flxod Assets
Flxtufe
& Flttlngs
Motor
Vehlcle8
Equlpment
Total
Cost
1 Aprll 2023
Addllions
9093
7582
28414
45089
31 March 2024
7582
Depreclatlon
1 April 2023
Charge for Year
9093
6764
163
27348
266
43205
429
31 March 2024
9093
6927
Net Book Valu8
1 April 2023
818
1066
1884
31 March 2024
655
Dabtors
2024
2023
other Debtors
VAT Debtor
1258
1379
2797
1762
2637
4559
Credltors: amounts falling due within one year
other CreditOFS
Accruals and deferre¢J incom8
VAT Liability
5459
5824
Pag8 14 of 17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limiled by guafanlee
FUNDS MOVEMENT
l O. Analysls of charltable fund8
Anoly818 of movements In unrestrlcted funds
alanc8
1 ￿rtI2023
Fund
31 March 2024
Income
Exp8ndllure
Transfers
General Fund
85488
295665
-296817
84336
-296817
Analy819 of movements In unrostrlcted lund8 - prevlous year
Balance
1 April 2022
Fund
31 Morch 2023
Income
Expendlture
Transfers
General Fund
85272
271494
-281278
85488
95272
271494
-281278
Name of unrestrlcted fund
Da•crlptlon. naturo ond purp0808 of fund
General Funds
Unrèslrlcled funds are avo118ble for u88 al th8 dl$¢iellon of the dlreclors In furtherance of
Ihe genBral obloctives of the charity, They have not been deslgnaled for other purp03e8.
Page 15of17

WILTSHIRE SCRAPSTORE AND RESOURCE CENTRE LIMITED
Company limlted by guarantee
11. Analy$is of net assels between funds
General
Fund
Restrlcted
FundB
Total
Tangible flx8d assets
Cash 81 bank and in hand
Other nel curr8nl asget$l(liablllties)
Creditors of more than one year
1455
81985
609
1455
81985
84049
84049
Analysls of net assets botween funds . prevlou8 year
General
RoOtrl¢tèd
Fuftd
Funds
Total
TÉngiblo fixed assels
Cash al bank and in hand
Olhér nel currént asselsJ{li8bllllies)
Creditors of moi8 than one year
1884
95488
-12171
1884
95488
-12171
85201
85201
12. Related party tran88CtlonB
During Ihe yèar, there were no related party Iransacllons. Although Directofs are permitted to claim for reimbursement for
Payment8 In respèct of BeNlce8 rendered w8re madé to..
Nono
13. Company Ilmlted by guarantee
The company Is Ilmited by guarantee. Thè memb8rfs liabilily 1$ Ilmlled lo £1 in lh8 evenl of a deficlency on windlng up.
Page17of17