# DORMANT REPORTS & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2021 

(Charitable Incorporated Organisation) CHARITY REGISTRATION No: 1174910 

Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 




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WEST WILTS VINEYARD<br>**----- End of picture text -----**<br>


(Charitable Incorporated Organisation) 

## CONTENTS 

Page 3 to 4 Trustees’ Report 

Page 5 Statement of Financial Activities Page 6 Balance Sheet 

Pages 7 to 12 Notes to the Financial Statements 



## WEST WILTS VINEYARD 

(Charitable Incorporated Organisation) 

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST JULY 2021 

## LEGAL AND ADMINISTRATIVE INFORMATION 

## CHARITY NUMBER 

1174910 

DATE OF REGISTRATION 2nd October 2017 

START OF FINANCIAL YEAR 1st August August 2020 END OF FINANCIAL YEAR 3ist July 2021 TRUSTEES AS AT 31ST JULY 2021 Mr J. Whiley 

1st August August 2020 

Mr A. Goode 

Mr A. Simpson Mr A. Morgan Mrs A. Adlam Mr M. Collyer Ms A. Gilmer (Appointed 1st December 2020) Mr J. Rose (Appointed 1st December 2020) 

## LEGAL STATUS 

## Charitable Incorporated Organisation 

## GOVERNING INSTRUMENT 

## ClO - Foundation Registered 2nd October 2017 

## OBJECTS 

i) The objects of the church are for the benefit of the public. ii) To advance the Christian faith in accordance with the statement of beliefs in the schedule hereto attached in such ways and in such parts of Trowbridge, the United Kingdom or the World as the trustees from time to time may think fit. iii) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of Trowbridge, the United Kingdom or the World as the trustees from time to time may think fit. iv) The trustees must use the income and may use the capital of the church in promoting the objects. 

## CORRESPONDENCE ADDRESS 

## Emmanuels Yard 

Church Yard Trowbridge Wiltshire BA14 8RZ 

PRIMARY BANKERS CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA 

INDEPENDENT EXAMINERS Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 

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(Charitable Incorporated Organisation) 

## TRUSTEES’ REPORT (Continued) FOR THE YEAR ENDED 31ST JULY 2021 

## Trustees’ Responsibilities 

The Trustees are responsible for preparing the Trustees Report and the Financial Statements in accordance with applicable Law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice GAAP). The Charities Act 2011 require the Trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the surplus of the ClO for that period. In preparing those Financial Statements the Trustees are required to: : 

= select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charity SORP: 

- make judgements and estimates that are reasonable and prudent, 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. : 

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the ClO. They are also responsible for safeguarding the assets of the ClO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## Approved by the Trustees onee Ce 

Signed on their behalfby Trustee 7 

Printed Name: MAS Gmowr 

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WEST WILTS VINEYARD 

(Charitable Incorporated Organisation) 

## DORMANT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JULY 2021 

|||Unrestricted|Restricted||TOTAL||TOTAL||
|---|---|---|---|---|---|---|---|---|
||Notes|Funds|Funds||2020/21||2019/20||
|||£|£||£||£||
|INCOMING RESOURCES|||||||||
|Incoming Resourcesfrom Generated Funds|||||||||
|Donations & Legacies|4a|-||-||-||-|
|Activities for Generating Funds|4b|-||=||7||“|
|Investment Income|4c|-||-||||-|
|Charitable Activities|4d|-||-||-||-|
|TOTAL INCOMING RESOURCES||-||-||-||-|
|RESOURCES EXPENDED|||||||||
|Costs ofGenerating Funds|||||||||
|Charitable Activities|5a|-||-|5|-||-|
|Governance Costs|5b|=||-||-||-|
|TOTAL RESOURCES EXPENDED||-||-||-||-|
|NET INCOMING (OUTGOING) RESOURCES||-||-||-||-|
|Total Funds Brought Forward||-||-||-||-|
|TOTALFUNDSCARRIEDFORWARD||-||-||-||-|



Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. 

The notes on pages 7 to 12 form part of these financial statements. 

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WEST WILTS VINEYARD 

(Charitable Incorporated Organisation) 

NOTES TO THE DORMANT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2021 

## 1. ACCOUNTING POLICIES 

## Basis of Preparation & Assessment of Going Concern 

## Basis of Preparation 

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011. 

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. 

## Assessment of Going Concern 

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. 

## Incoming Resources 

## Recognition of Incoming Resources 

These are included in the Statement of Financial Activities (SOFA) when: 

* the charity becomes entitled to the resources; 

« the trustees are virtually certain they will receive the resources; and « the monetary value can be measured with sufficient reliability 

## Incoming Resources with Related Expenditure 

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. 

## Grants and Donations 

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. 

## Tax Reclaims on Donations and Gifts 

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. 

## Contractual Income and Performance Related Grants 

This is only included in the SOFA once the related goods or services has been delivered. 

## Gifts in Kind 

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. 

## Donated Services and Facilities 

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. 

## Volunteer Help 

The value of any voluntary help received is not included in the accounts. 

## Investment Income 

This is included in the accounts when receivable. 

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## WEST WILTS VINEYARD (Charitable Incorporated Organisation) NOTES TO THE DORMANT FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2021 

## 1. ACCOUNTING POLICIES (continued) 

## Expenditure and Liabilities 

## Liability Recognition 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out 

## Governance Costs 

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters. 

## Grants with Performance Conditions 

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or 

## Grants Payable without Performance Conditions 

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. 

## Support Costs 

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, eg allocating property costs by floor areas, or per capital employed, staff costs by the time spent and other costs by their usage. 

## Unrestricted Funds 

These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. 

## Restricted Funds 

These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of the regular appeals for special offerings made at the Sunday fellowship meetings. 

## Designated Funds 

These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects. 

## Taxation 

The charity is exempt from tax on its charitable activities. 

## Fixed Assets 

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. 

## 2. TANGIBLE FIXED ASSETS 

The CIO held no tangible fixed assets during this or the previous financial year. 

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st July 2021 : None 31st July 2020 : None 

## 3. INVESTMENTS 

The CIO held no investments during this or the previous financial year. 

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WEST WILTS VINEYARD 

(Charitable Incorporated Organisation) 

## NOTES TO THE DORMANT FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2021 

## 4. INCOMING RESOURCES 

||Unrestricted|Restricted||TOTAL||TOTAL||
|---|---|---|---|---|---|---|---|
||Funds|Funds||2020/21||2019/20||
||£|£||£||£||
|a) Donations& Legacies||||||||
|Gifts, Tithes & Offerings|-||-||-||-|
|b) Activities forGenerating Funds||||||||
|Fundraising Activities|-||-||-||-|
|c) Investment Income||||||||
|Interest Received|-||-||-||-|
|d) Charitable Activities||||||||
|Activities&Events|-||-||-||-|



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WEST WILTS VINEYARD 

(Charitable Incorporated Organisation) 

## NOTES TO THE DORMANT FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2021 

## 5. RESOURCES EXPENDED 

||Unrestricted|Restricted||TOTAL||TOTAL||
|---|---|---|---|---|---|---|---|
||Funds|Funds||2020/21||2019/20||
||£|£||£||£||
|a) Charitable Activities||||||||
|Administrative Expenses|-||-||-||-|
|Children & Youth Expenses|~||-||-||-|
|Church Hospitality|=||«||<||:|
|Compassion Costs|=||2||z||z|
|Conference Costs|-||-||-||a|
|Equipment Costs|-||-||-||-|
|Gifts & Offerings|~||=||-||-|
|Insurance Costs|=||=||=||-|
|Pastoral Costs|=||#||=||“|
|Premises Costs|-||-||-||-|
|Rent & Rates|-||-||-||-|
|Staff Costs|-||.||-||-|
|Sundry Expenses|-||<||7||-|
|Telephone Costs|=||2||=||2|
|Travel & Subsistence|=||#||=||2|
|b) Governance Costs||||||||
|Independent Examiner's Fee|_||-||-||-|
|Legal&ProfessionalFees|=||=||7||-|



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WEST WILTS VINEYARD 

## (Charitable Incorporated Organisation) 

## NOTES TO THE DORMANT FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2021 

## 6. RESTRICTED FUNDS 

The ClO held no restricted funds during this or the previous financial year. 

## 7. CASH AT BANK AND IN HAND 

|7. CASH AT BANK ANDAND IN HAND||||||||
|---|---|---|---|---|---|---|---|
||Unrestricted|Restricted||Total||Total||
||Fund|Fund||31-Jul-21||31-Jul-20||
||£|£||£||£||
|Cash at Bank & in Hand|-||-||-||-|
|8. DEBTORSAND PREPAYMENTS||||||||
||Unrestricted|Restricted||Total||Total||
||Fund|Fund||31-Jul-21||31-Jul-20||
||£|£||£||£||
|Sundry Debtors|-||-||-||-|
|9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR||||||||
||Unrestricted|Restricted||Total||Total||
||Fund|Fund||31-Jul-21||31-Jul-20||
||£|£||£||£||
|SundryCreditors|-||-||-||-|



## 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

## 10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR 

The ClO held no long term liabilities during this or the previous financial year. 

## 11. STAFF COSTS AND NUMBERS 

The ClO employed no members of staff during this or the previous financial year. 

## 12. PAYMENTS TO TRUSTEES AND RELATED PARTY TRANSACTIONS 

No payments were made to Trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a Trustee or any person connected with them. 

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## WEST WILTS VINEYARD 

## (Charitable Incorporated Organisation) 

## NOTES TO THE DORMANT FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST JULY 2021 

## 13. RISK ASSESSMENT 

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. 

## 14. RESERVES POLICY 

The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the ClO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. 

## 15. PUBLIC BENEFIT 

The ClO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the ClO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CiO should undertake 

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