Chlrlty Nymber: 1174910 West Wllts Vlneyird Annuydl Report and Unaudited Flnanclal Statements for the flnancial year ended 31 July 2024
West Wilts Vlneyard COIYTEIYTS Paue Reference and Adminislralive Infomtsiion Tru>irfS' Report Stslem¢ni of Trustees, Responsi1]itieS Independent Ex8rnin¢Vs R¢port Sialemcni of Finan¢ial ALtiviries B&l&nLC s StatLmcni of Ch Flows 10 Not lo IhL FinanLial stafLLllts
West Wllts V'ine)'Ard REFERENCE AIYD ADMIIYISTRATIVE INFORMATION Truste Jefftey Ro8e Mark. SL'url Anhur (l1C David Pncc (Appoinicd l Januar) 2014) (iilmtr IReyW 31 JY 2V24) JAM Sthlr Chwrliy Nmb¢r l• knRlttd WAIts 1174910 C'hartered Aeiounianis 10 Morkel Placc. Dcvii.c4 SNln IH'r
Wesi Wilts Vine>'ard TRUSTEES, REPORT Itbt y¢thr L¥Mled.11 July 21J24 The tsues iheir Tnw¢es' Rqxwt the I"HwKi81 for ih¢ fiMACi ye•r¢Nltd 3 l JlY 2024. Thc lin8nLi&I 51OtL'menls arc pNiar¢d in a¢cordhnkne "ith th¢ Qhariii¢s ALI 2011. FRS 102 'Th¢ Fina141 R¢poriiTIB Sthnd•Yd appliLdblc in lh¢ dnd RcpubliL ofirclAnd- #nd AILuunlinbT und Rcwrting by CThriliL3'. 5laiemcDt vf Rc¢ommLndLd Prg¢li¥¢ ppliiuble 10 ch&rilie% preparin¥ Iheir financ1 si#i¢meni> in aCLonla#¢¢ the FinanLi41 R¢pgrliJw Sthn(Iwd appliLuble in th¢ LIK AblIC of ITcl#NI IFRS 10?). RLL(¥mn)Ll)Ll¥d PNIIIEL ISOIiPI &iuidiliiiLS. Thi IfusiLLb (Jf thL' Lharity &rL' alyj ihuriry irust¢xs for the pu45¢ of Lhxriry lllw un under the Lhariry'li LO11rUt1Un knoivn IL¥ member¥ (?f the of trustees. In thib r¥'port ihb tnist¥c¥ of Wilts Vincyard prEs¢ni 4 summarj. of its puriy).. 8overnan¢L'. 4LliviliL% ochiL'VLnnLnts and rin•tKu for th¢ f11 year 31 2024. The charity 18 a regisiered chdrity alihou¥h noi obliged 10 comply iviih Ihe SIMiemeni of Re¢omm¢n(knl Pr4¢tic¢ appli¢uble in the IIK and Rcpubli¢ of Iroland FRS 102. or8ani¥olion iniplem¢nil rcconimcr¥Jaiions where relei'ani in these rinancigl qiaiciiienis. IIIMlon. ObJLlCtlvu and stri1¥ ClhJecilTrt ThL nidiii obJLillN'es of th¢ rhyriry aTL' to promofe. ILach and livc oui thL Chnyiiin laiil) by Lsiablishing A ¢oni¢mwrsry [lwl ¥hurih in IhL arca ihBI will in lum. ¥rLaiL Ond nunurL" oihLT Lhurch ¢1s¢whLYC ihrough lh¢ rnisin¥ up or rtsiur LhurLh plJniLr4 Iruin w iihin. Thi sthf¢¥uHr¢lin¥ L)r our ¥thlT, communily and LlIcn ib vf uimvsi imwnanLC lo w )Thl rob1 Ilicicb prtKgJur¢li a in pl& io entlU ihi. The charity's main activitics aTC to ho$1 •nd 1p A communiiy of c'hrisiians who grow as follower3 of jes learning to live i¢ncrously in a¢iion. faith and finonccs iowords all around ihcm. WL th) Ihis wilh ihc provision VLhcrcd corwTaic worship, nmnin¥ smull ¥ruups And %crvin¥ uur Lommuniry thrvugh thc wurk ofthc 8torehvuK. We communiLllte uur laith n inlurni uur LY)mmunity uur throUh wonj ot muuih. web5i¢¢%. UTMI Iwal 4d%'ertisin¥. Over ihe Loming ye¥r¥. we oim to ¥row the LhurLh and il s work in Ihc coininunily by cnoblin¥ pcvple lo 'difiLover full lifc in Juus. lh¢bY fAciliiuiin¥ Iht irnn%fvrnMiivn of ciimmuniiicb. To th4hi cnd. cni¢rd Iniu u rth 7 yenr leu¢ for our (K¢upryn¢y of F.mn?tsnucl¥ Yard on 31 January !025 ivhiLh cnablci u4 10 plan futurc I¥rojcLL4 with a ¥reaieT dcBrce ofccrttsinly. 8iru¢ture. G•wernn¢c Ind MnKtmeni .Sirutlure W¢¥i Wili% Vineyard IWWVI 1% a Chriytilln ChurLh thal 14 purt (It- Viney8nl ChurLhes UK. li }% & Chariiable InL'¢)YTMnied Or8unisaiiun ICIO). Il'¥ 4rL BVVLYnLxl by Vin¥yaNI ChurLh¥s UK 5 by¥l8ws ¥n¢J ihL WII'V con51i¢uliiin rL'¥isILYLxI 4.ith thi C'liariliLS Commission. Th¢ rc¥ruilmcnl of Tru$lcc5 1% Ili%cusscd dccidcd by (hc InCuMnI Truxlees collLtiiw¢ly itt ConJu(lon with ihc Scnior P8siorJ. Thc C"hurrh i run ond ol'ernccn by ihe senior pr0 alonBside Ihc Trt1 who prol'ide Iwl. financial inpuL and gcncral suprM)rt ti) the P45iors ond admini$tcr Ihc rclaicd Jrcas wilh Ihcm. Rtvl¢M' nf .Icilvhle%, Achlevemenii Ind Pcrforni•n¢c The ('hurLh rrnillii)% firiyiiLiHlly vidhl¢ Iliaiik.% lil ihe i(Trnwryliun'% i)nguin8 Ba)crusity ihrou8h ix)ih inL iii regulnr Hnd Sundoy 8oihcrin¥> prc •llcndcd by an 4vcraBC of i(W adults ond 26 ihil(Ir¢n. with yii¢ndanco IKLusionally Ing in ¢x¢css of140 adults. Our FASter 2024 scrvice whi¢h inrlud¢d b4pih5ms had an allcndancc of224. SiorchotsK is now ihe banner ft8me for 411 of our comptssion mini8lrie% inio Ihe local eommuntly. This inclth. Ihe FtrxJ4nk. Communiiy Lunch. Rcfrcsh. Cookcry sch11 and Nex$. Siorehous¢ continues lo providc substhntiAI supp)rt ¥roM ihc iow"n, and is well re$LN by viJluners And lor '1Cts wc are vcry eI. Flll•Trcl•l Revle ThL fLsu115 fvi tIIL financial ¥r¥' 5cI uul on pa¥¢11 and 8ddiiional notLs arc providL%d showin¥ inLomL" and cxpLnditure in riatLT dLl811. Intome Ai preseni fun&$ com¢ i'la regular giviTr& Sundav collcciion4 and Cii(i Aid Wilh aom¢ addiliona] incow* thril. fn)m coinmuniiy gniups. and ulhcr5 rcniin ¥ IIN)tns In our building for Iheir ei'ens.
West Wilts Vino)'ard TRUSTEES, REPORT liK 1itwttil ei)dthl.11 July 2024 F.¥pcndlturi' The Jor11Y of snding has bccn on 8fjlary ¢0515. building rcnials. confcr¢nccs'irdining and Comp810n minisiri&$. Salorios arc paid io allow ihc Senior Paslor5 lime iviihin which 10 m41n1n and dev¢lop all Ihe dirrLrcni arca% of ChUh lifc. csp¥¢ially wilh r¢gard io Sunday Service8. Small Ciruups. Neweomern. ar l onFpa&4ion Miniqlri¢s su¢h as Ihe SiLYehou8e Iwhere ftN)d is 811.cn 10 thow In nc¢dl. Kctrcsh projeci Ithe discrLXc pM.141n of ioilctries and sanitary pr[Xtuc in iccnagcrs in n¢¢d of ihim i'la local x)Is'l. the klY L4)D]tuuwty lutth's th¢ uxw wulukrAbiL' YOU Rcuul is phid io fa¢ilital¢ Sunday ¥tri'iLes and p}1'1d¢ otTii¢ und #n 8rex fnr the $ii)rehiiu8¢ foLMlbwik. TTainin8 and confetenLe pttid iu ¢i)ablt seiiior pstr5 diid uihets iv be moye ¢ff¢LiiV¢ in Ih¢iT l¢ud¢rship Result5 4nd Dlyldrnds Ai ihc Thd vl'th¢ lin111 ycuthc of £115h3612023- 10é.636I Thl li4bihtK oflX.61MI (2O23- 3.25Y). The ncl 415s¢ts orth¢ chariiy havc incrcascd by £4579. Resen'e• Pwltlon nd Poli¢y R¢scrvcs shl this puint tcnuin withiii ihc Coul11. This is to ¢nabl¢ ony furth¢r sp¢udiD8 d¢ertd neee8wy 'ith wgards to the development of ministry are&% nr the cmti(m thf neB' initiariVV4. All moniks arc kL'PI wiihin the CAF bunk HLLvuni. Outside ofour Inain bulliSs ¥Lcouni w¢ huvc no furthcr iD¥CM.ni. In accordancc M'iih ihc con51iluiion. Ihc Irus1¢¢5 r¢iir¢ by folI0Th ind. lA8 ¢ligibl¢, offer thcnisclycs for re41¢ciion. Amando Ciilmcr rIgned tr1cC nn 31 July 2nry4. C'omplllnce wlih f>¢eiDr-IVld¢ IAKliliilfftn ind.%tndrdA TILL ilidrily CLI¥J¥LS pfiJiLlii'cly 'iili 1¢¥1sluliuJJ. stUiiLiurdh und LMMle& whiLh (kv¢luput fur J¢¥lur. Wut wil Villeyd 3ub5Lrib¢5 tu ynd Is Lvnlplillnt with thL tiTrlluwin¥-. Th¥ Ch8ri1ii SORP {FRS 1021 Appifji'¢d by the Bo4rd ofTrnsl¢n 701*11( d glgnd Its b¢h#lf by: J¢ffrei Ro James Slller
West Wllts Vlne>'ard STATEMENT OF TRUSTEES, RESPONSIBILITIES lijf Ihe liii¥iKiJl Ye ¢nd¢d I l July ?024 Th¥ law appliLablv to ch8rilia5 in Englond llnd Wales rUIreS ihe Ift5 to prcpare financial Slamen15 for each financi•l year whiLh giv¢ ll iruc aThJ foir %icw ofihc ay¥cf¥. liabilities and finMnLial kX)silion ofthe Lhllrity ai Ihc financial year ¢nd d8tc And of ihe butplus or dcfjcii of the charity oth¢rwili¢ ¢omply wilh Ibe Clwi'lits Aci 2UI I. In preparing ilic5e finuncial siaiemcnts, Ihc iru¥lCCS are required 10: 5eL£t suUAble occoullts' lIcI 4ud 4tY them cowL$y. mAkL j1MLL¥ urvj aL¥OUI?IIII& ISlim#ts% thdi url. fLUSi)nuhlL uiiJ pru41¢111' l¥lY wheth¢r the linHiiLial stHiements hove pPared iii aLLI)rduiKe wirh llppliL¥hl¢ ¥LLryiuiitill8 %tandud%. identify ihLKqe ¥tsThlyrds. alld Th)le Ihe ¢ffeL T and rhe ttu¢AJtL% li?r llny Tndl¢nul depunure fr()n) lh1) %tdndsLrd4' PTLyJfL ihL finaiiLi&I 5tMt¥m¢nts on tIiL ¥uin¥ LunLLrn ba&"ilb unlL%S 11 is ÈiiappropriaTL lo prLsumL' that Il chArity will continu Thc In1$ confirm ihai IlKy have complied with lh¢ ob)i'¢ rwuiremenis in prqJarin8 ihe finAncial siaiemenis. 'I"he irusitt8 are I¢4181b1¢ for keeping •dequa a¢¢ounlin¥ record% ihai 4r¢ surricieni io show and ¢xpliin thc charil>'s tran811¢1iorn% And diiclrjie with reJs(mahle A¢curncy ai #ny tim¢ ihc financial rthitR()n nf thc ¢lwn'ry arrtl enable ih¢m 10 cnsurc ihai thL fiiwnLial 51JlLmiiits Lomply wilh lh¥ chari11 ALI 701 l. 'I'hLy uri. dlx) rLsp)Ibibli fvr salLbwfftlinb uf rhari and h¢M'# f4¥ thkin8 re4KM for th¢ d¢K4'¢i of fr#wl rfh¢r irr¢gularilie%. Approvrd by Board of Truitcc¥ o Ls •pd ilBNed lil bchalf by". Jeffre). Ro Truilee J#mN S* Truilce
West Wilts Vineyard
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF WEST WILTS VINEYARD
I hai'c LxHniin¢d th¢ finuncitsl .%tai¢nnts of th¢ chariiy for Ihe finnn¢ial ycor ¢ndcd 31 July 20?4, which ¢ompris¢ ihe Swemeni
of Financial Acliviii¢s. Ihe ljalance She, Ihe Sthiemeni ofc'ish frlows und Ihc rclated noies.
This rl'wrt i madc 3()lely io ThL ihuriry'¥ mLmlx'rs. as d lYyJy. in llL'cord4nce with section 145 Ol'the Charities Ali 101 l. My work
hal heen undertaken %0 I might ¢oThwile the financial stamm ihM I h8ve heen emgaged mplIC. rqmyt kn the Iloard of
Truyi¢¢s Ihul I h¥ve su. and %wie Ihu¥c nwtt¢rs ihthi I hai'e &e¢d iu ylute ro thdi) iii Ihiyl rewn lur no uihrr purrM)se. Tv
Ihe 1[tht extLllr rLrmilted by 14y'. I du noi accept or ak%um¢ rw)n4ibility t() anyone DI.T ihun Th¢ ih8rity ihL Lhuriii s
mL4miKYs. ixxly. lur niy wvrk. ur for ihi5 r¥'wn.
Respertlve respothllblllfles iru¥¢¥n and ex•mlnvr
Thc Lliariiy'l IfuslLTi are repon%ibl¢ for Ihc pi¢p4raiion of the fFftenLiAI ¥tslcments in o¢cordonce wilh thc requir¢m¢nls of the
('lrI11C1 Aci 2011. 'I'he ehariiy's Irn$. cthk4idcr •n 4t#th"i is Th)1 rcqvircd for this finanewl yeaf ufKlef ScciTron 145 of ihc
C'hariii¢s Aci :Ql l Dnd Ihai an Ind¢Fnd¢ni ciwninaiion is requircd.
It 15 my re41)11b1jJty to..
cxamin¢ ilie liiiaucial Yikiements under ¥¢kti(Trn 145 11l'ih¢ ALI.
lollow the pNKedure& laid dnwn ty rhe 8enml threciifmq try the Chariry C
West Wilts Vinc)'ard STATEMEIYT OF FINANCIAL ACTIVITIES tiw Ihe iFiiiIKTrttS YLW iybdcd I l JtY 7024 U4rvstrlct¥¥d R¢JtrlclLd FuTrd$ Funds 2024 2024 R¢siTiLt¢d Funds 70?3 To1 Funds 2024 Funds 20?3 2U23 Income L%)Ithtioi and1¢8uLies Iiivvsmieniy 164303 111.470 275.671 165.163 97.415 261 77X 141 Tvll Incomc 164.203 111.470 1750•73 165.5LM 7.415 ?1 ()Ic) F.%peTrdliuTe Raising lun(ts C'haritsblL I{1vIlIC5 4x1 146.6nl 4a 150.4A8 4111 119.0116 270.094 0.64.1 Tot1 Expendltur 119,606 270.094 147.OR2 AQ.64.1 227.725 ¢1 Incom(¢1ptndI1r¢> ¥,136) 18.492 16.772 35.IY4 'rTansf¢rs bciwccn (unds (1.200) 1.200 (4.?1131 4.283 et In for Ihc flnnclAI icAr SJ79 14.139 ?1.055 35.194 Rrronclll#tlon of fuTrd¥: Tvi81 luniis bL'¥inniiibi Lif Ih¢ year 10 7¥.821 IO1J77 11,417 57.766 66.183 'I'otsl fvnd• at ttht end of tht year JSJJ71 71J1I5 22.55 711.M21 1111.377 Th¢ SiulLmLYII uf Finllnciul ALfivitlLry iniludL¥ all yuiii¥ Und rV¥ni¥l in th. finanLial ycar. All inLome and expLmditurc rL*lat¢ 10 contintsin8 ttL1ivili¢¥. The nole5 on $¢5 I l To lfi forn Dl'the fitwbtwl 4Tniemvnl%
Ivcst Wilts Vlnes'ard BALAIYCE SHEET .11 Jul). 2014 21)23 Nolej FIMd Tanyible ak%et5 io 9.169 11.954 Current Aiwti li ('&sh ai bank and in hand 242 IU3.625 6.1125 X5.1157 IIIthA67 92.682 Crtdliors: Amounts fAllln% due lthln otht yc•r ij (3.251)) 97.7117 84.423 Tot1 Aiv¢i lem Current l.lblllil I1.950 101.377 Fund* RrsliiLiLyJ fuiirJ% DL'SIIIIIIIILd IuiKls IUnr¥%tricicdl G4nkYal lu1 2..142 W71 16 101.377 The fiTiwi¢i•I ylllleni¢iits have bren preIred in M¥'¢ordanLr with the rfiiwi4ion% llppliiahle ii) Lmnpani¢% 5uhject In the .¥mdll LI)nWl1, r¢¥une iii ULL(IrdlliiLe wilh FRS In2 "The Fuw&iul R4xin1 Silllld JyplicMbl¢ In ihc LK 4nd RepuhliL (JI I.[and. Ipplyin Sk%'iivn IA vl-lhai Sthndard. Approved by the Bo#rd ofTrll•ltts Mnd iuthorlxd for13Jue on And ilgned Its b¢h•lf by JcffrN" Rme Tryitee Jamti Tht IMrtr5 I l 10 i•Ym fthHAcwl %W¢R
West Wilts Vine)'&rd STATEMENT OF CASH FLOWS liK likutsKJ#l yr ¥hd&l.I l July *lJ!4 2024 Notrj C•sh flow$ from operitlng Aetlvltl 5J79 35.144 Adjtsslmenrs tor. DLpfL1a1lun Inieresl reieivable arKI ¥imilar in¢om¢ 4.722 7.721 IOJDI 37.774 MDI'ementi in wnrking ¢opithI: Movemeni in Lttdiiors 5.421 2.309 Cash from opttalions 19,705 52.912 Inlercsl rceeiyed 119371 110297) Net Lash ed in invviim¢rit illii'ilie {1.9.17) 110.15Cyl 17.761 CAyh And ¢41h equli'•leniJ 41 ihe beglnnlng ofthe year 43.101 CAAb #nd exih equlv•len¢• at the end Trcthe 12 103.624 X5.X57
West Wilts Vluey4rd NOTES TO THE FINANCIAL STATEMENTS forthe financiil yewerthd 3 1 Juty 2Q24 ERAI. INFOR.IIATION Wesl W'i118 Vincyard is a Chariiy Inc(Jryx)rnied nrganisation Irc&¥isler¢d CIO Numbcr 11749101. .1 he TcgisiCd otTiee o( th¥ lhity is Lmmanuels ).1. ChurLh Yard. Tr()whndge, wiltshi BA14 6RL whilh is al) rh¢ prinLipal plJc¢ of businrss 1)f the charity. The fanki&l 51atem¢n15 hai'e bttn preseni¥d in Pound (£1 whiih is alsi) ihe fimLtiunHI Lurr¢ncy ot the chwny SUMMARY OF SIG)IFICknIT AC'CUUYTII%G PULICIL Th¢ followin acwuniins fv)licics havc b¢¢n appli¢xl consi&ienily in dc&lin8 wilh ilcmy which ar¢ consiskrcd maiLYial in rclalion to ihe ¢hurity's financial %thicments. The linuni ial ¥tHt¢menltr+ haie byeii pr¢par vii the ¥()11111 Ll)lli¢rn lyasi& uiider the hi%i(Trri¢al Lost Ln¥ent1{11l. mLNlili¢d iu inLlud¢ certain irems 81 tuir i'ulu¢. The flnaniial .%talemeiii% have prepared In a¢(nrdan¢e with Stsiemenl i)f RLL(TrmiM¢ndLd PractiLL ISORPI "ALiouniim¥ und R¢yorrinB bs. ChuriliLS pfLVdrin¥ ihkir llLiuunrg in ll¢LordunLL with th FinunLidl RLwrtin¥ Stsndard 4ppli4•ble in th¢ UK and RepubliL of Ir¢land FRS 10?# Si#ndurd. 4pplyin8 Secliwi IA of As bv ihe C'onipAWS kn 2LW thc clwily war th¢ ADdd f&vraats in th¢ SI#iwwu ol l-bnai)cial Aciivi11¢5 Dnd lh¢ IIAlthncc Shcei. Ik'purturcs from th¢ siandard f()TmaLq orc 10 coinply iviih ihc wuircmcnls ol the L'haTilie4 snRP and llrc in ¢ompliancc "ith SCLion 4.7. 10.0 and 15.2 of thai %nKP. Si#tEmeni ofenmplln¢e busis und in d¢Lvrd#nic ¥ iui lh¥ StoiLm¥•lli of RLomin¥ndLuI PrniiiLL ISUIiPI "AbLvuniinB 4nd R&yunin¥ by C'l)ariliL prepllring ihcir aL'counth in aLLYirdance with the FinaM'i41 R4X)rtI Siundard uppliLdble in the IJK and RepubliL ol IrLlund FRS IU2' upplyin¥ Scclion l A of Ihlli Sthndthrd. Thi l¢Jlluwiiibt rL. thL catL¥UriL7 of funils maintuincd.. Re51rlr(td fundi Ri%ifiil¥d lunds rLyfLYeni income ee[v which ¢An only iK' US for pLni¢ul4r purwjsu. a¥ sp¢Liti by the donoTS. SuLh puryJo¥c& arc within Ihe vvcrnll objclliwcs vf ihc chMrii>. L'ArMlrlrted fiind• Unresiriclcd funds ¢onsisi of Gcncr814nd l)eSi8nAd funds. - General fund5 rep1¢171 Amoun M'hich are expeThluble &t ihe diKT¢lion uf the IXI in furthernnee of tht obj¢iiiYeg of the Lhunry. tk418nuied fimd4 L(ympri%e unre¥iri4led fun¢l4 rhui Ili¢ hittrd hll. at il% dikreiiili?. 1 ulide flir rticuLr pu?%¢5. ILYL. dk¥iBn#iiony h8v¢ an Mthnini¥lrnliv¥ PUTPVS1 vnly. do nvt l¥¥ully ThIrl(l IhL bouftl's diyLrLYion tv apply th¥ IIi¥vinL iy by in¥luiiiin in thL StsiiinLni of Fin¥nLial Aclivili vnly ihL ihwniy is Ic¥ally ¥nliilLYl to thL inL'om¢. pcrlomJ4nie LOThdilions dllaLh¢d lo the il¢mlbl uf in¢(Trme hav¢ been met. Ihe dmounl¥ involved be n4¥ured wilh JJuffici¢ni rcliobilily and li 15 proboblc ihAI ihc income will be wcciN'cd by Ihe Lhorili. InLomL fTiim Lhar]bIl llLllVlties includL inix)mL LarnLd from thL supply of x'rviLL% undLr contraciual aMmw.nts and frnim perf(?TrnanLe rrlated granL¥ whiLh have LY)ndiiiiin.4 ihttl ¥priify' the pmvi%ion i)f PRnicular svr%'iLe¥ io pn1vid by chmriiv. InLI)me friim giivernmenr und i)thcr iO•funderK 1% reLogi)iseiJ when th¢ ihdriiy 1% le¥ally entiil¢d io the inLoinL' bcL.Ulk li 1% tuifillin¥ ihe Li)ndition.q cvntBiniyl in thL rclal¥sd lunding #grenr¥. Wli¢Ye a nI is r¢xcived i Idvan¢e. Tis rc¢o8niiion is d¢fcTrcd atKI iludXI in creditors. Wh¢rL' ¢niitlcmcnt QfCUf5 brforc In¢On is rcccivoj. il 1$ gLLnÈed in dcbitsrs. Grnnts from 8ovcrnmcnis oiher ¢Ovfundcry iypically include ofihe followinB lypts ofcondiiion8: PcrfonnAncc ha%cd condilinns.. whercby Ihe chariiy is coniraciually cniiiled lo fundin&t only io ihc exicni Ihai Ihe core ubjcLlive% of ihc ¥rant ayrcemcni w¢ achieved. Il'herc thc Lharity i¥ Ille18 thc LiPW vbjc¢li%'es of awc¢m¢ni, li the fflaied pendIre. kn the exkni thai li 15 trnhu4ble hy the dnnor. iMom¢. li
coniinucd West Wllts Vlneyard NOTES TO THE FINANCIAL STATEMENTS for tlic finan¢idl yLar Lnd¥d I I july 21124 pllrtiiulmr pLri. In thc¥L' the Lhariiy r¥'¢o¥nibL'S IhL incvtn¥ io thL' li is uli111 within ihk wi(xl $tifIed in th¢ ugrccmcnt. In the ab4ence of sh conditton. &&sumin¥ ihal rttcipl is prowle and th¢ amounl can b¢ liablY rnUred, grnni income Is rccognised oncc Ihe chariiy is nniificd of entiilcm¢n(. Cirants reLeived liiM'anls cApiial eXpeIllure nre ¢redii¢d to the Sthtement of FintinLioI Aclivilies w'hen r¢ceived or reLeivuble. whiLheveT is ¢Il¢r. Apvndliure LxndlIUI¥ 14 anolyled IKNoen c0515 of charitsble arti%'ili¢s and r8i¥in8 tiinds. The cofits of artii'ity 4r¢ Aepgr8tety IILLumul&i¢d uiid and on#lys¢d U¥LordiiiB its Ih¢ir mujor conip¢)n¢n14. Ixp¢sidItu i.¥ reciigJ)i$ed when & le1 or nb¢niLIIVL vbliiwiium iixi¥l& 8 r¢buli of & ¢venL # iT#nbf¢r t-Ll1)Ll171Il iK'n¥lii& IN r¢quirLMI in S1¢n. and ih mouni of lh¢ vbligution ian . r¥liHbls mcBsurk¥l. Supp)rt costs arc thosc funciions ihrll gssisl Ihc WO ol. the chAriiy bui ¥unnoi bc ytlributcd lo unc ¥4livily. Such Lo¥ls ar¢ all(vd w ¢¢ivitie8 in prow1iOD Io bthrf lime speni or other %uitshble m¢urE for (h ociii ity. Pen51ons ThL C"lthrity opcrnic> u dcfinrd ¢ontribulion pcn¥ion %h¢m¢ and lh¢ pcniiion chur¥c rcprcs¢nt¥ IIK amounts payable by thL. C'hurily lo th¢ fund in wcl of& yc4r. Fund ¢¢ounilTrp GLncrul arc unr¢51ri¢1¢J fun¢ts whiLh Jvailybl¢ for usc ai lh¢ di¥cr¢liun of lh¢ Tn1cc% in funh¢rnncc of ihc gen¢rnl Objccliv orth¢ L'h&riiy and which havc noi been dtnaled for other Pu. ¢Sl¢l¢d lunds are funds wiu"¢h 4rc to IK. used in accordancc with srrtcifie restriction5 Ims¢d hy donors or m.hieh h)ve Lli rniscd by thL. Chllriry for plU.Ul3r PUryMJS¢S. Thc LU)Sl8 1)f rni%inB wid administerin8 $u¢h funds are chAfBC41 thr speiifii fuiid. Th¢ &iin ynd usr i?f eaLh r¢%tyiLt¢d tiind is set Dlll in ihe noie% t(b Ihe finaiiiiDI %lutements. Inv¢snn¢nt incom¢. g#in$ knd Ios8e¥ avc 3llocHfcd to th¢ 4ppn)pri&lL. fund. flifd nd dtprrtltlM Tati¥ihl¢ r)x¢¢J ¥¢)%lillB L I(Xl iir iii(Jre Bre LupiINli4tyJ and r¥id wha? 00Mle benefits probttble and ihc Lost or valuc vl. lh¢ asscts can be mLDsured wlillbly. Tangible lixed aBKtR fjr¢ stAted li ¢1 or &1 v8luation. IN aceumulated depre¢iAtion. The char¥e lo depreciiiion 14 ¢lllculllicd io wrilc off thc origiinal ¢05t or valulllion of thn8iblc fixcd les5 their limoted rcRidual vllluc. ovcr ibcir expected useful liires as follows: Pluiii #nd mllLhincry 4 yiatS 4 year5 Dehlnn LkbtL)r% Iwe recngnised at the ttlement arnou afler any (fi4covni offtred. PrepHyrnits are valued ai the amouni prwwid net nl- yny tryde di$L(?Unl% due. InLiime reLi)¥ni4ed hv the Lhoriry fmm ¥i?verniini #8enLies #nd ()Iher l.l•blllllu #nd provliloni Liabi1ilic¥ arc rccvgniwd ivhcn therc iy an obli¥alion al th¢ fJolDn¥c s¢1 dale as a result of a payl cvcnl, il is probnbl¥ (h41 8 Irdnfer of economic bcncfit will be rcquired In seiilcmenl, end Ihc amL)unt of Ihc sciilcm¢ni Can be Ciim41cd liably. rtieived 8$ dvunLtd Yme11L¥ for the 8(KNL4 ur lCe5 it musi prvvide. Provisions JrL' mtsi&url ai thc b¢ atimai¢ vf thc yinL)unts raiuiTLyI io rhc ubli¥lliion. WIKYC t. of timL b'ului of mon¢y is maierial. IIK. provision li bad on th¢ pr¢¥¢nl valuL' of Ih05e amounis. disLountLYl ai Ihc pre lax of Financi41 AcliViIi¢S &4 # finance cosi. Cxlb #t b*ttk C&%h ai hatik atid in hand 1MpriS£¥I cA8h Im d1¢ ai banks re4uirin¥ ICSK ihan thrcc Thjnihs nolicc of withdraw"#l. 12
conlinucd West Wilts Vine)'ard NOTES TO THE FINANCIAL STATEMENTS for thc flnancial year LndLd 31 july ?1124 Flnin¢l41 Instruments Th¢ C'h8Tiiy only has financial issets ¥nd fin8nLi81 liabiliiic$ of a kind thal qualify as basic finanLilll Tn$mJmLmls. Basic rinancial instm¢ll1 arc inilially rciogniscd ai irdnsttciiL)D ¥Jlu¢ dnd subsequenily mcuburcd ui thcir sciilcmcni valuc with ihc eicLxMion ofbjnk whh tsubwn(1Y musured ai anM)rti5LMI CO Ing the effective intereyl meilMMI. I.CO.M DQNA'I'lnN.S AND LLGACILS LoroAirlctiyl "uDdJ Rutrlctcd 1024 16UOJ 111.470 27.S673 2617711 JJ INVESTNIENTS Lnmtrlrted Fund$ Rmtrkted 2024 'XPTr-NI)ITIIR Tr. ILIISI,YG FUNDS Dlreel 2014 •023 C'aAIi C"a•ti Rgisin¥ fundfj 4x1 C HARI-I'ABLL AC'I'II'I'I'IES Dlrecl Costs Support Co 2024 2023 Cos ExpLndiluTh' on ¥hanbI¢ 8Ltiviics 114.974 2Tr1.094 4J SUPPORT COSTS Ch•rltble Ac(Ivli 2024 202J SupFwI 155,12 155,120 66.¥35 ANAI.I'¢•lS OF SLPPORT CO4"1'S 1024 2023 15&120 66.1135 :'I' INCOMTr: 2024 2023 et Inefrmo li stted fter eh*rRlnYJl¢r¢dlilnR): Depretii11l1)11 ()I'iunbTiblr &s%eL 4.722 2.721 INVESTlENT AND OTHER IliCOME 1024 2U23 Bank iftterest 141 13
¢oniinu¢d West Wilts Vlne)'8rd NOTES TO THE FINANCIAL STATEMENTS for th¢ finonLial y¢ar ¥ndLd I l July ?1124 F.MPI,OYF.F.S AYD REMUYERATIO The staff COSL8 cornpnqe: 24 2023 Wages and %tLlurie 'iul xyunty Los1&' P¢nibion ko¥ls lQ.117 1.557 1.¥63 3.182 2383 113.537 TRUSTEES. RE11.KATI()N AND EXPENSLS t)urin8 ihe y¢8r. (me or more Trurts has been paid r¢munerniion or hfjs TAwved other ben¢fits fTom an with ih¢ Chirily. The Iru¥lcL wa¥ paid a¥ an ¢mploy¢¢ in ihcir capaiily •b senior pd¥tor. The vNlu¢ of Trl¢C, 2U24 2023 RL'iiiullLY¥tiiMI PLnsiun 85D 911 29.201 31.345 During Ihe vefir M. Seurle ()f Senior Pu41(>r aiml TThL41¢¢ Mr M. Searlel rettived £10.447 a$ a rEmun¢r#tion tmm W¢si .11 Vinevxrd for Ixr capKiry an tirthcrin¥ th¢ c.hmI thwrvej. TANGIBLE FIXED ASSETS Motor 'ehlcles TDtAI ichln¢ry Ai l Au¥uyt 202.1 ALklitiun 8.0.15 1.937 8.1 16.135 1.937 Ai 31 July 2024 .972 ¥.i(K) 1 ¥.072 l)epre¢ltlo I AubUSi 1023 Charge for the financi y¢ur 3506 2.fi95 675 2.027 4.722 At.1 l July 21)24 2.71)2 book val•t Ai 31 july 2(124 -1.771 5J98 9.169 Ai J l July ?023 4,5?9 7.425 11.954 DEBTORS Z024 202) Tradc dcbioT5 T&iatii)n and seLuriry c(Trsis INoie 141 Prepayments ajid aLinJ¢d iii¥onie 2.132 io 6.825 2.¥42 6.A25 14
¢onunu¢d West Wilts Vineyard NOTES TO THE FINANCIAL STATEMENTS tIiL Iinttniiul y¥ar ¥ndLd I l Jul), 11124 li CASH AND CASH F,QUIIIAI.F.NTS 2024 2U23 Cash bAnk bAlgnces 103.625 X5.857 13. CREDITORS Amo¥nii falllng due wllhln Dllt yclr 1024 2023 2J27 936 Accruals aThl dcfcrrcd incomc: PL'IL%iUii #lLnl Other aCLnidls 443 i.xxo 14. I'AXAI'ION ANI) SOCIAI. Sfr.CIIRITV 2024 2023 Debtorn: PAYE I NI RF.5F.RVF,S 2024 21123 Ai ihL LK'¥inning uf ihL YLIIT Surplw for ihc financilll y¢ar 101.177 35.194 Ai Ihc end of¢h¢ yar 106.956 101.377 RECUNCILIATION OF hlOVEMEYT IIY FUNDS Unrutrkted Re•trlrted Fundi Tolal Ai l Augwi ?022 Mo%'em¢nt durins ihe financial ycar X.417 14.139 57.7f** 66.1113 .15.194 Ai 31 July ?023 mvvLni¥l durill thL. fiiJwiLiul y1 7R.811 16.9.1fv) 101.377 5.579 Ai 31 July 2024 is
clIned est Wllt8 Vlne)'ard NOTES TO THL FINANCIAL STATEMENTS for IhL lin&nii81 yLar I l July ?U24 AYAI.I'SIS OF MOVF.MEliTS ON FUliDS Blante 1&2 ID¢ow¢ EApendltsre TranJftrs belwerfi fund• BlAnct 31 J¥b' 2024 202.1 Reslrlcitd fthndi )'uuih Fun Sior¢houtse Refresh Fro1. s1orth C"3fr 2.495 b4.U¥J 7.243 1.395 Itiii.213 1.311 15.474 3.890 IOJ.T12 ?.671 9273 65.524 711.821 111.470 119.(rfK) 12 71.1185 Lr1r1e1ed fundi Cafe IlnwylriLicd 2J42 20.?14 5JlO 148.893 3.3¥3 147.1Ki5 1425Y) 3.0514 J5.U71 22.556 Ih4.203 115().411XI {1.2(Kll 35.Q71 Tot*1 fuodi IOlJ77 275.67J 271b.lJ94 106.95fj ANALI'SIIS OF liET ASSETS BY FUND Flx&Yl
i•el
- ehlrllv Curre&l Curr¢ul T(A•l R¢%triL1¢4J tnL81 thi 5.3911 69.284 1&972) 69.710 Unrcstriiied ¥cncrnl fundb J.771 37,1¥3 (3.7118) 37246 9.109 106.467 18.6¥01 106.956 17. PVST4ALANCE SHEET EVENTS Thcre hawc bL'n no signifiLani cvcnL¥ tTLlIn¥ ihc L7wiiy sinLc th¥. fuwiltal y¢¥r*d. ifj