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, Responsi￿1]itieS Independent Ex8rnin¢Vs R¢port Sialemcni of Finan¢ial ALtiviries B&l&nLC s￿ StatLmcni of C￿h Flows 10 Not￿ lo IhL FinanLial stafL￿Lllts West Wllts V'ine)'Ard REFERENCE AIYD ADMIIYISTRATIVE INFORMATION Truste Jefftey Ro8e Mark. SL'url Anhur (l￿￿1C David Pncc (Appoinicd l Januar) 2014) (iilmtr IReyW 31 J￿Y 2V24) JAM￿ Sthl*r Chwrliy N￿mb¢r l• knRl*ttd 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 tsu*es iheir Tnw¢es' Rqxwt the I"HwKi81 for ih¢ fiMACi￿ ye•r¢Nltd 3 l J￿lY 2024. Thc lin8nLi&I 51OtL'menls arc pNiar¢d in a¢cordhnkne *"ith th¢ Qhariii¢s ALI 2011. FRS 102 'Th¢ Fina￿141 R¢poriiTIB Sthnd•Yd appliLdblc in lh¢ dnd RcpubliL ofirclAnd- #nd AILuunlinbT und Rcwrting by CTh*riliL3'. 5laiemcDt vf Rc¢ommLndLd Prg¢li¥¢ ppliiuble 10 ch&rilie% preparin¥ Iheir financ￿1 si#i¢meni> in aCLonla#¢¢ the FinanLi41 R¢pgrliJw Sthn(Iwd appliLuble in th¢ LIK A￿￿blIC 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 pu4￿5¢ of Lhxriry lllw un under the Lhariry'li LO￿￿11rUt1Un 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¢ f￿￿1*1 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¢ni￿l 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 [￿lw￿l￿ ¥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 rob￿1 Ilicicb prtKgJur¢li a￿ in pl&￿ io entlU￿ ihi*. The charity's main activitics aTC to ho$1 •nd ￿￿1p A communiiy of c'hrisiians who grow as follower3 of jes￿ learning to live i¢ncrously in a¢iion. faith and finonccs iowords all around ihcm. WL th) Ihis wilh ihc provision VLhcrcd corwTaic worship, nmnin¥ smull ¥ruups And %crvin¥ uur Lommuniry thrvugh thc wurk ofthc 8torehvuK. We communiLllte uur laith ￿n￿ inlurni uur LY)mmunity uur throU￿h wonj ot muuih. web5i¢¢%. UTMI Iwal 4d%'ertisin¥. Over ihe Loming ye¥r¥. we oim to ¥row the LhurLh and il s work in Ihc coininunily by cnoblin¥ pcvple lo 'difiLover full lifc in Juus. lh¢￿bY fAciliiuiin¥ Iht irnn%fvrnMiivn of ciimmuniiicb. To th4hi cnd. cni¢rd Iniu u rth 7 yenr leu￿¢ for our (K¢upryn¢y of F.mn?tsnucl¥ Yard on 31 January !025 ivhiLh cnablci u4 10 plan futurc I¥rojcLL4 with a ¥reaieT dcBrce ofccrttsinly. 8iru¢ture. G•wern*n¢c Ind M*n*Ktmeni .Sirutlure W¢¥i Wili% Vineyard IWWVI 1% a Chriytilln ChurLh thal 14 purt (It- Viney8nl ChurLhes UK. li }% & Chariiable InL'¢)YTMnied Or8unisaiiun ICIO). Il'¥ 4rL BVVLYnLxl by Vin¥yaNI ChurLh¥s UK 5 by¥l8ws ¥n¢J ihL WII'V con51i¢uliiin rL'¥isILYLxI 4.ith thi C'liariliLS Commission. Th¢ rc¥ruilmcnl of Tru$lcc5 1% Ili%cusscd dccidcd by (hc InCuM￿nI Truxlees collLtiiw¢ly itt ConJu￿(lon with ihc Scnior P8siorJ. Thc C"hurrh i* run ond ol'ernccn by ihe senior pr￿0￿ alonBside Ihc Trt￿￿1 who prol'ide Iwl. financial inpuL and gcncral suprM)rt ti) the P45iors ond admini$tcr Ihc rclaicd Jrcas wilh Ihcm. Rtvl¢M' nf .Icilvhle%, Achlevemenii Ind Pcrforni•n¢c The ('hurLh rrnillii)% firiyiiLiHlly vidhl¢ Iliaiik.% lil ihe i(Trnwryliun'% i)nguin8 Ba)crusity ihrou8h ix)ih ￿ inL iii regulnr Hnd Sundoy 8oihcrin¥> prc •llcndcd by an 4vcraBC of i(W adults ond 26 ihil(Ir¢n. with yii¢ndanco* IKLusionally ￿Ing in ¢x¢css of140 adults. Our FASter 2024 scrvice whi¢h inrlud¢d b4pih5ms had an allcndancc of224. SiorchotsK is now ihe banner ft8me for 411 of our comptssion mini8lrie% inio Ihe local eommuntly. This inclth. Ihe Ftrx*J4nk. Communiiy Lunch. Rcfrcsh. Cookcry sch1￿1 and Nex￿$. Siorehous¢ continues lo providc substhntiAI supp)rt ¥roM ihc iow"n, and is well re$LN￿ by viJlun*ers And lor ￿'1￿Cts wc are vcry ￿e￿I. Flll•Trcl•l Revle ThL fLsu115 fvi tIIL financial ¥r¥' 5cI uul on pa¥¢11 and 8ddiiional notLs arc providL%d showin¥ inLomL" and cxpLnditure in riatLT dLl811. Intome Ai preseni fun&$ 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 1itwtt￿i￿l ei)dthl.11 July 2024 F.¥pcndlturi' The ￿Jor11Y of s￿nding has bccn on 8fjlary ¢0515. building rcnials. confcr¢nccs'irdining and Comp￿￿810n minisiri&$. Salorios arc paid io allow ihc Senior Paslor5 lime iviihin which 10 m41n￿1n and dev¢lop all Ihe dirrLrcni arca% of ChU￿h 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￿.141￿n 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 $ii)rehiiu8¢ foLMlbwik. TTainin8 and confetenLe pttid iu ¢i)ablt seiiior p￿st￿r5 diid uihets iv be moye ¢ff¢LiiV¢ in Ih¢iT l¢ud¢rship Result5 4nd Dlyldrnds Ai ihc Thd vl'th¢ lin1￿1￿1 ycuthc of £115h3612023- *10é.636I Thl li4bihtK* oflX.61MI (2O23- *3.25Y). The ncl 415s¢ts orth¢ chariiy havc incrcascd by £4579. Resen'e• Pwltlon *nd Poli¢y R¢scrvcs shl this puint tcnuin withiii ihc ￿Coul11. This is to ¢nabl¢ ony furth¢r sp¢udiD8 d¢ert￿d neee8wy *'ith wgards to the development of ministry are&% nr the cmti(m thf neB' initiariVV4. All moniks arc kL'PI wiihin the CAF bunk HLLvuni. Outside ofour Inain bulli￿Ss ¥Lcouni w¢ huvc no furthcr iD¥C￿M￿.ni. In accordancc M'iih ihc con51iluiion. Ihc Irus1¢¢5 r¢iir¢ by fo￿lI0Th ind. ￿lA8 ¢ligibl¢, offer thcnisclycs for re41¢ciion. Amando Ciilmcr r￿Igned tr￿1cC nn 31 July 2nry4. C'omplllnce wlih f>¢eiDr-IVld¢ IAKliliilfftn ind.%t*nd*rdA TILL ilidrily CLI¥J¥LS pfiJ*iLlii'cly *'iili 1¢¥1sluliuJJ. stUiiLiurdh und LMMle& whiLh (kv¢luput fur J¢¥lur. Wut wil￿ Villey￿d 3ub5Lrib¢5 tu ynd Is Lvnlplillnt with thL tiTrlluwin¥-. Th¥ Ch8ri1ii* SORP {FRS 1021 Appifji'¢d by the Bo4rd ofTrnsl¢n 701*1￿1( d glgnd Its b¢h#lf by: J¢ffrei Ro James Slller West Wllts Vlne>'ard STATEMENT OF TRUSTEES, RESPONSIBILITIES lijf Ihe liii¥iKiJl Ye￿ ¢nd¢d I l July ?024 Th¥ law appliLablv to ch8rilia5 in Englond llnd Wales r￿UIreS ihe Ift￿￿5 to prcpare financial Sla￿men15 for each financi•l year whiLh giv¢ ll iruc aThJ foir %icw ofihc ay¥cf¥. liabilities and finMnLial kX)silion ofthe Lhllrity ￿ ai Ihc financial year ¢nd d8tc And of ihe butplus or dcfjcii of the charity oth¢rwili¢ ¢omply wilh Ibe Clwi'lits Aci 2UI I. In preparing ilic5e finuncial siaiemcnts, Ihc iru¥lCCS are required 10: 5eL£t suUAble occoullts￿' ￿lIcI￿ 4ud 4￿tY them cowL$￿￿￿y. mAkL j￿￿1￿ML￿L¥ urvj aL¥OUI?IIII& ISlim#ts% thdi url. fLUSi)nuhlL uiiJ pru41¢111' l¥lY wheth¢r the linHiiLial stHiements hove p￿Pared 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 In￿1￿$ confirm ihai IlKy have complied with lh¢ ob)i'¢ rwuiremenis in prqJarin8 ihe finAncial siaiemenis. 'I"he irusitt8 are I¢4￿181b1¢ 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¢n￿nts 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 sta*mm 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 re*pon%ibl¢ for Ihc pi¢p4raiion of the fFftenLiAI ¥tslcments in o¢cordonce wilh thc requir¢m¢nls of the ('l￿rI11C1 Aci 2011. 'I'he ehariiy's Irn$￿. cthk4idcr •n 4t#th"i is Th)1 rcqvircd for this finanewl yeaf ufKlef ScciTron 145 of ihc C'hariii¢s Aci :Ql l Dnd Ihai an Ind¢F*nd¢ni ciwninaiion is requircd. It 15 my re4￿￿1)1￿1b1jJty to.. cxamin¢ ilie liiiaucial Yikiements under ¥¢kti(Trn 145 11l'ih¢ ALI. lollow the pNKedure& laid dnwn ty rhe 8enml threciifmq try the Chariry C' Commi$%ion. An cxaniinaiion in¢ludc.8 o rcvicw of ihe a¢L(Juniing rccords kcpi by Ihe choril). and a coinparisnn of lh¢ finanLiul 8tsi¢nienL8 prC￿nICd wilh lh￿$¥ rccolds. 11 •150 Includes crnisilknatinn nl. an). unu5￿1 itcmk or th'se106u¥ew in finAKial ￿a￿m¢￿ts and 8cekinE cxpl4nattans from the ¥itrnLrrniiiby aiiy.4uih mJtl¢is. Th¢ PnKedure¥ und¢nMken prvvide ull lh¢ ¢vid¢NLe ihui w￿￿[d he re4UITed in audii Ll)n8e4u¢nrly ni) (>pini()ii 1% Mivtrj ￿ li? whriher Ihe accounts present H 'true and fair. view and the rerA)rt li Iiniittd lij Ih(h¢ In&tt¢rs sei uui in Ihe Jtaiemeni Indtpclthdrnt i'%•mlncr'3 statrmrnl In conTr¢clion iviili Iny cxllminaiion. no mAiicr h&¥ comc lo my glt¢niion which 8ive& m¢ ¢au¥c lo bcli¢v¢ that in. any m#l¢nal ac¢ounlins rccor&s wcr¢ noi kLPI in aciordonc¢ w'iih SCLllOn 130 Ihe Chariiies Aci 2011 Ihc liiioncinl $taicmcnt$ dn not aLcord with I1￿*C acLI)uiiiin8 rcci)rds IhL find?n4ial st1￿ IcrnLiITS dc) nijl cÉ)mply with rh¢ accthuiiliiib* rc4uirL'mcn15 of thc ChariliL¥ Aet the finuniial %lal¢mrnis huv< iioi bren pr¢pur¢¢J in aLL()nlMn¥¢ wilh Ihe Si¥lemeiit (Jf KL*i>mmendtd Pracii¥e ¥F￿liLable to ch&riiivb PTepbrin¥ iheir acl1￿￿15 in tt¢crfJrdJnce Tr'ith the Fina￿1￿1 Rewiin¥ Siwmlurd arTrlic4tsk in ihe UK and Republic of IrL.Idiiil IFRS Ill2} iy I￿rth￿ inlunmiion n¢¢dcd for a und¢￿￿ ofihL' aLcounts tsj ￿ r¢Kh¢ ¥,136) 18.492 16.772 35.IY4 'rTansf¢rs bciwccn (unds (1.200) 1.200 (4.?1131 4.283 et In for Ihc fln*nclAI 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 r￿V¥ni¥l￿ in th. finanLial ycar. All inLome and expLmditurc rL*lat¢ 10 contintsin8 ttL1ivili¢¥. The nole5 on ￿$¢5 I l To lfi forn Dl'the fitwbtwl 4Tniemvnl% Ivcst Wilts Vlnes'ard BALAIYCE SHEET .11 Jul). 2014 21)23 Nolej FIMd Tanyible ak%et5 io 9.169 11.954 Current Aiwti li ('&sh ai bank and in hand 2*42 IU3.625 6.1125 X5.1157 IIIthA67 92.682 Crtdliors: Amounts fAllln% due *lthln otht yc•r ij (3.251)) 97.7117 84.423 Tot*1 Aiv¢i lem Current l.l*blllil I1￿.950 101.377 Fund* RrsliiLiLyJ fuiirJ% DL'SIIIIIIIILd IuiKls IUnr¥%tricicdl G4nkYal lu￿1 2..142 W71 16 101.377 The fiTiwi¢i•I ylllleni¢iits have bren pre￿Ired in M¥'¢ordanLr with the rfiiwi4ion% llppliiahle ii) Lmnpani¢% 5uhject In the .¥mdll LI)nW￿l1￿, r¢¥une iii ULL(IrdlliiLe wilh FRS In2 "The Fuw&iul R4xin1￿ Silllld￿ JyplicMbl¢ In ihc LK 4nd RepuhliL (JI I￿.[and. Ipplyin￿ Sk%'iivn IA vl-lhai Sthndard. Approved by the Bo#rd ofTrll•ltts Mnd iuthorlxd for13Jue on And ilgned Its b¢h•lf by JcffrN" Rme Tryitee Jamti Tht IMrtr5 I l 10 i•Ym fthHAcwl %W¢R West Wilts Vine)'&rd STATEMENT OF CASH FLOWS liK likutsKJ#l y￿r ¥hd&l.I l July *lJ!4 2024 Notrj C•sh flow$ from operitlng Aetlvltl 5J79 35.144 Adjtsslmenrs tor. DLpfL￿1a1lun 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 TcgisiC￿d otTiee o( th¥ lh￿ity is Lmmanuels ).1￿￿. ChurLh Yard. Tr()whndge, wiltshi￿ BA14 6RL whilh is al￿) rh¢ prinLipal plJc¢ of businrss 1)f the charity. The f￿anki&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 L￿n¥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¢ A￿Dd￿d 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 SCL*ion 4.7. 10.0 and 15.2 of thai %nKP. Si#tEmeni ofenmpll*n¢e busis und in d¢Lvrd#nic ¥ iui lh¥ StoiLm¥•lli of RL*omin¥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)eSi8nA￿d funds. - General fund5 rep￿1¢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 ￿rticuL￿r pu￿￿?%¢5. ILYL. dk¥iBn#iiony h8v¢ an Mthnini¥lrnliv¥ PUTPVS1 vnly. do nvt l¥¥ully Th￿Irl(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 n*4¥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 #gr￿￿￿enr¥. Wli¢Ye a ￿nI is r¢xcived i Idvan¢e. Tis rc¢o8niiion is d¢fcTrcd atKI i￿lud￿XI 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¥ Ille￿1￿8 thc LiPW vbjc¢li%'es of awc¢m¢ni, li the fflaied ￿pendI￿re. kn the exkni thai li 15 ￿trnhu￿4ble 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 uli11￿￿1 within ihk wi(xl $￿tifIed in th¢ ugrccmcnt. In the ab4ence of s￿h conditton*. &&sumin¥ ihal rttcipl is prowle and th¢ amounl can b¢ ￿liablY rn￿Ured, grnni income Is rccognised oncc Ihe chariiy is nniificd of entiilcm¢n(. Cirants reLeived liiM'anls cApiial eXpe￿Illure nre ¢redii¢d to the Sthtement of FintinLioI Aclivilies w'hen r¢ceived or reLeivuble. whiLheveT is ¢￿Il¢r. Apvndliure Lx￿ndlIUI¥ 14 anolyled IKNoen c0515 of charitsble arti%'ili¢s and r8i¥in8 tiinds. The cofits of artii'ity 4r¢ Aepgr8tety IILLumul&i¢d uiid and on#lys¢d U¥LordiiiB its Ih¢ir mujor conip¢)n¢n14. Ixp¢sidItu￿ i.¥ reciigJ)i$ed when & le￿1 or nb¢niLIIVL vbliiwiium iixi¥l& 8 r¢buli of & ¢venL # iT#nbf¢r ￿t-Ll￿1)Ll171Il iK'n¥lii& IN r¢quirLMI in S￿￿1¢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(v*d 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¢ Tn￿1cc% in funh¢rnncc of ihc gen¢rnl Objccliv￿ orth¢ L'h&riiy and which havc noi been d￿t￿naled for other Pu￿￿￿. ￿¢S￿l¢l¢d lunds are funds wiu"¢h 4rc to IK. used in accordancc with srrtcifie restriction5 Im￿s¢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 dtprrtl*tlM Tati¥ihl¢ r)x¢¢J ¥¢)%lillB L I(Xl iir iii(Jre Bre LupiINli4tyJ and r￿￿¥￿i￿d wha? ￿0￿0Mle 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$L(?Unl% due. InLiime reLi)¥ni4ed hv the Lhoriry fmm ¥i?vernii*ni #8enLies #nd ()Iher l.l•blllllu #nd provliloni Liabi1ilic¥ arc rccvgniwd ivhcn therc iy an obli¥alion al th¢ fJolDn¥c s￿¢1 dale as a result of a payl cvcnl, il is probnbl¥ (h41 8 Irdn*fer of economic bcncfit will be rcquired In seiilcmenl, end Ihc amL)unt of Ihc sciilcm¢ni Can be C*iim41cd liably. rtieived 8$ dvunLtd ￿Yme11L¥ for the 8(KNL4 ur ￿lCe5 it musi prvvide. Provisions JrL' mtsi&ur￿l 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 ba￿d 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 d￿￿￿1¢ 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$mJmLmls. Basic rinancial inst￿m¢ll1￿ arc inilially rciogniscd ai irdnsttciiL)D ¥Jlu¢ dnd subsequenily mcuburcd ui thcir sciilcmcni valuc with ihc eicLxMion ofbjnk wh￿h tsubw￿n(1Y musured ai anM)rti5LMI CO￿ ￿Ing the effective intereyl meilMMI. I.*CO.M DQNA'I'lnN.S AND LLGACILS LoroAirlctiyl "uDdJ Rutrlctcd 1024 16UOJ 111.470 27.S673 2617711 JJ INVESTNIENTS Lnmtrlrted Fund$ 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 ¥han￿bI¢ 8Ltiviics 114.974 2Tr1.094 4J SUPPORT COSTS Ch•rlt*ble 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 st*ted *fter eh*rRlnYJl¢r¢dlilnR): Depretii11l1)11 ()I'iunbTiblr &s%eL 4.722 2.721 INVEST￿lENT 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. RE￿1￿1￿.KATI()N AND EXPENSLS t)urin8 ihe y¢8r. (me or more Tru￿rts 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 Tr￿l¢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¢l*tlo I Aub*USi 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 #lLn￿l 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 y￿1 7R.811 16.9.1fv) 101.377 5.579 Ai 31 July 2024 is c￿lIn￿ed 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 B*lante 1&2 ID¢ow¢ EApendltsre TranJftrs belwerfi fund• B*lAnct 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 L￿r￿1r1e1ed 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¥ ￿tTL￿lIn¥ ihc L7wiiy sinLc th¥. fuwiltal y¢¥r**d. ifj