REGISTERED CHARITY NUMBER: 1186093 WILTSHIRE AGRICULTURAL PRESERVATION GROUP REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMÉNTS FOR THE YEAR ENDED 31ST AUGUST 2024
WILTSHIRE AGRICULTURAL PRESERVATION GROUP CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024 Page Report of the Trustees Zndepersdent Examlner's Report Statement of Financlal Activities Statement of Flnanclal Posltlon Notes to th• Flnanclal Statement$ 6 to 10 Detalled Statement of Financlal Actlvltles li
WILTSHIRE AGRZCULTURAL PRESERVATION GROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2024 The trustees present their report wlth the financlal statements of the charity for the year ended 31st August 2024. The trustees have adopted the provlslons of Accounting and Reporting by Charitles., Statement of Recommended Practice applicable to charities preparlng thelr accounts In accordance with the Financlal Reportlng Standard applicable In the UK and Republlc of Ireland IFRS 102} (effective I January 20 191, OBJECTIVES AND ACTIVITIES Objectives and aims To advance the education of the public prirnarbly but not exclusively the Inhabitants of Wlltshlre of obsolete or interestlng agrlcultural plant, machinery and agrlcultural practlces of all type5 by.. Al Hosting annual events In order to preserve rural and cultural traditlons and herltage. B) Provldlng educatlonal site vlsSt5 and edueational talks I programmes. Slgnlflcant a¢tivltl¢s The maln actbvlty and Source of fundlng for the charlty Is the annual Wllt5hire Steam and Vlntage Rally which is held annually In June. In additlon to thls, the chèrlty also holds monthly meetings for Its members and hold seasonal trattor road runs and a Illuminated Chrlstmas road run, ACHIEVEMENTS AND PERFORMANCE Charltable actlvltles During 2024 the Wilt5hlre Agricultural Preservatlon Group held it5 maln fundralslng event at aroad Town rewery The slte looked promlslng with great local connectlon5 to the M4, Swindon, Devlzes and many more local villages , Unfortunately the weather on the lead up to the event was not SD kind whlch In turn caused the ground to remaln 50ft . Desplte thi5 we had a vast amount of exhlblts turn up including a tank from the local REMI Museum The show was well attended by the public and although on slte vehlcle movement wa5 restrlcted the publlc seemed to enjoy the displays The next event Was a Halloween road run that started from the sustaln farm sh¢p in Royal Wootton Bassett. This event was well attended by a selectlon of tractors and other vlntage vehicles with some great costumes, The flnal events of the year were the Christma5 road runs , the two maln road runs started from the sustaln farm shop travelllng through Royal Wootton Bassett and through to Calne and other small vlllages On the evening of thi5 event there was a further illumlnated road run through the streets of Royal Wootton Bassett This event was greatly recelved by local resbdents and all streets were lined wlth onlookers. There were a further three Chrlstmas road run5 wlth Just a tractor sleigh, Father Chrlstmas and his elves and a Thames trader followlng behbnd wlth muslc and inflatables. These road runs were in Chiseldon Wichelstowe and then Wroughton on Christma5 eve, agaln 5treet5 were lined wlth happy children and cheerful adult The committee have really Showed great work ethic communicatlon and a love for educatlng further generatlons of enthuslasts Fundralslng actlvltlos The maln fundralser was the rally at BroadTown 8rewery followed by 51x road runs. The slx road runs Included one for Haloween In October, four Chrlstmas road runs in December and finally an Easter themed road run Aprll, FINANCIAL REVXEW Flnanclal position unfortunately the charity's posltion has stlll not greatly improved follown9 the losses from the show5 held at Lydlard park. However there Is a 5trDng governlng commlttee and trustees that understand the flnancial sltuatlon and are strlving to achleve more fundralslng event5 and as always reduce rally costs where possible The charlty wlll recover but It wlll be a slow process over coming years with ever Increaslng costs year to year. Paqe I
WILTSHIRE AGRICULTURAL PRESERVATION GROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2024 FINANCIAL REVIEW Reserves pollcy It is the aim of the trustee5 to maintain at least equal to 2 years, worth of expenses requlred to stage the Wllt5hire Steam and Vintage Rally FUTURE PLANS The charlty intends to run Its annual rally at its new home In Devlzes In the coming years . Havlng a Stable show site again should help to Increase fund raising The charlty also intends to continue wlth its successful seasonal road runs and Introduce a quarterly sort out brlng and buy sales of vintage goods and machinery brlnglng further funds to the charlty. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charlty is controlled by Its governing document, a deed of trust, and constltutes an unlncorporated charity. The charlty has procedures ané policies in place In Ilne wlth recommendatlons from the Small Charltle5 Coalltion. REFERENCE AND ADMINISTRATIVE DETAZLS Registered Charlty number 1186093 Prlnclpal address PO Box 4269 Cèlne Wiltshlre SNII 7AZ Trustees Mr M W Llddlard Trustee Mr N R aanks Trustee (reslgned 28.3.241 Mr K Dlckens Trustee lappolnted l.10,23} Ireslgned 29.5.241 Ms L Upton (appointed l. 10.23) Mr W Sherman lappolnted l. 10.231 Ireslgned 29.5.24) Mr N Wood (appointed 1.9.231 (reslgn&d 29.5.241 Ms 14 Daniell {appolnted 1.6.241 Independent Examlngr Morrls Owen Chartered Accountant5 43-45 Devlzes Road SWINDON Wiltshlre SNI 4BG Approved by order of the board of trustees on 9th September 2025 and slgned on Its behalf by: Ms L Upton Trustee Paqe 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WILTSHIRE AGRICULTURAL PRESERVATION GROUP Independent examlner's report to the trustees of Wlltshlre Agrlcultural Preservatlon Group I report to the charlty trustees on my ex8mlnatlon of the accounts of Wlltshlre Agricultural Preservation Group (the Trust) for the year ended 315t August 2024. ResponslbSlltle# and basls of report As the charity trustees of the Trust you are respon51ble for the preparatlon of the accounts In accordance with the requlrements of the Charltles Att 2011 I'the Act'l. I report In respect of my examination of the Trust's accounts carrled out under Section 145 of the Act and In earrylng out my examinatlon I have followed all applicable Dlrectlons glven by the Charlty Comm15slon under Sectlon 145151{bl of the Act, Xndependont examlner's statement I have completed my examlnatlon. I conflrm that no materlal rnatter5 have come to my attentlon In onnectlon with the examlnatlon givino me cause to belleve that In any material respect: accountlng record5 were not kept in respect of the Trust a5 requlred by Sectlon 130 of the Act; or the account5 do not accord with those records,. or the accounts do not comply wlth the applicable requlrements concernlng the forrn and content of accounts Set out In the Charltle5 (Accounts and Reports) Regulatlon5 2008 other than any requirement that the accounts glve a true and fair vlew whlch Is not a matter consldered a5 part of an independent examination. I have no concerns and have come across no other matters in connectlon wlth the examlnatlon to which attentlon should be drawn in this report In order to enable a proper understandlng of the accounts to be reached, Jenna Probets FCA CTA Morrls Owen Chartered Accountants 43.45 Devlzes Road SWINDON Wlltshire SNI 4BG Date: 10 j¥,le 20Lè Page 3
WILTSHIRE AGRICULTURAL PRESERVATION GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YeAR ENDED 31ST AUGUST 2024 2024 Unrestricted funds 2023 Total fund5 Notes INCOME AND EP4DOWMENTS FROM Donations and legacle5 3,006 897 other tradlng activltles 23,076 38,737 Total 26,082 39,634 EXPENDITURE ON Charltable actlvltie$ Charlty expenditure 18,626 59,479 NET INCOME/(EXPENDITURE) 7,456 {19,8451 RECONCILIATION OF FUNDS Total funds brought forward 18,989 38,834 TOTAL FUNDS CARRIED FORWARD 26,445 18,989 The notes form part of these financlal Statements
WILTSHZRE AGRICULTURAL PRESERVATION GROUP STATEMENT OF FINANCIAL POSITION 31ST AUGUST 2024 2024 Unrestrleted funds 2023 Total funds Notes FIXED ASSETS Intangible assets Tanglble assets 48 3,912 4,035 4,035 3,960 CURRENT ASSETS Stocks Debtors Cash at bank 1,755 605 13,731 516 23,029 23,545 16,091 CREDITORS Amount5 falling due wlthln one year io (1,135) (1,0621 NET CURRENT ASSETS 22,410 15,029 TOTAL ASSETS LESS CURRENT LIABILITIES 26,445 18,989 NET ASSETS 26,445 L8.989 FUNDS Unrestricted funds li 26,445 18,989 TOTAL FUNDS 26,445 18,989 The flnanclal statements were approved by the Board of Trustees and authortsed for Issue on 9th September 2025 and were slgned on Its behalf by.. Ms L Upton - Trustee The notes form part of these flnanclal statements
WILTSHIRE AGRICULTURAL PRESERVATIQN GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024 ACCOUNTING POLICIES Bas1$ of preparlng the flnancial statements The financial statements of the charlty, whlch Is a public ben&flt entity under FRS 102, have been prepared In accordance with the Charltles SORP {FFiS 1021 'Accountlng and Reportlng by Charities.. Statement of Recommended Practice appllcable to charitie5 preparing thelr accounts In accordance wlth the Flnancial Reporting Standard appllcable In the UK and Republic of Ireland IFRS 1021 (effectlve l January 2019),, Financial Reporting Standard 102 'The Flnancial Reporting Standard applicable In the UK and Republlc of Ireland, and the Charitles Act 2011. The financial statements have been prepared under the historlcal cost convention. Income All Income is recognised In the Statement of Flnancial Actlvitles once the charlty has entitlement to the funds, It 15 probable that the Income wlll be recelved and the amount can be measured reliably. Expendlture Liabilitles are recognlsed as expenditure as soon as there Is a legal or constructive obllgation Committing the charlty to that expenditure, It 15 probable that a transfer of economlc benefits wlll be requlred in settlement and the amount of the obligation can be me85ured rellably. Expenditure s accounted for on an accruals b8515 and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed tts particular headlngs they have been allocated to activities on a basis eonslstent wlth the use of resources. Patents Patents are belng amort15ed on a straight Ilne basis over their estlmated economlc life of 3 years. Tanglble flxed assets Depreclatlon Is provlded at the followlng annual rates In order to wrlte off each asset over Its estlmated useful Ilfe. Plènt & equlpment Compltter equipment 15Vo on reduclng balance 33¢/0 on cost Sto¢ks Stocks are valued at the lower of cost and net reallsable value, after maklng due allowance for obsolete and slow movbng Items. Taxatlon The charSty Is exempt from tax on its charitable artlvltles. Fund accountlng Unrestrlcted fund5 can be used In accordance wlth the charitable objertives at the dlscretSon of the trustees. Restrlcted funds can only be used for particular restrlcted purposes Wlthin the objects of the charity. Restrlctions arlse when specifled by the donor or when func#s are raised for particular restricted purposes. Further explanatlon of the nature and purpose of each fund Is included in the notes to the flnanclal statements. Page 6 rnntlniiprl
WILTSHIRE AGRICULTURAL PRESERVATION GROUP NOTES TO THE FINANCIAL STAreMENTS- ¢¢ntlnued FOR THE YEAR ENDED 31ST AUGUST 2024 OTHER TRADING ACTIVITIES 2024 2023 Event Income Subscrlptlons & group meetSngs 23,076 38,727 io 23,076 38,737 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneratlon or other beneflts for the year ended 31st August 2024 nor for the year ended 3 1st August 2023. Trustees, expenses During the year, trustees were reimbursed a total of £2,159 (2023 £1,861) for charlty expenses pald privately. These expense5 relate to event cost5 such as hire of equlpment, advertislng, payment for flrst aiders amongst others. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIVITIES Unrestrlcte funds ZNCOME AND ENDOWMeNTS FROM Donation5 and legacle5 Other trading actlvltles 897 38,737 Total 39,634 EXPENDITURE ON Charltable actlvlties Charlty expenditure 59,479 NET INCOMEI(EXPENDITURE) (19,8451 RECONCIUATION OF FUNDS Total funds brought forward 38,834 TOTAL FUNDS CARRIED FORWARD 18,989 P*ap 7
WILTSHIRE AGRICULTLIRAL PRESERVATION GROUP NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST AUGUST 2024 INDEPENDENT EXAMINER FEES 2024 2023 Statutory accounts productlon & external scrutiny 1,152 1,060 1,152 1,060 INTANGIBLE FIXED ASSETS Patents and Ilcences COST At 1st September 2023 an 31st August 2024 170 AMORTISATION At 1st September 2023 Charge for year 122 48 At 31st August 2024 170 NET BOOK VALUE At 3 1st August 2024 At 31st August 2023 48 TANGIBLE FIXED ASSETS Plant & equipment Computer equlpment Totals COST At 1st September 2023 Additions D15posals 7,090 2,048 (3,024) 162 148 (162) 7,252 2,196 (3,186) At 31st August 2024 6,114 148 6,262 DEPRECIATION At 1st September 2023 Charge for year Elimlnated on disposal 3,189 525 (1,499) 151 23 {162) 3,340 548 (1,661) At 31st August 2024 2,215 12 2,227 NET BOOK VALUE At 31st August 2024 3,899 136 4,035 At 31st August 2023 3,901 3,912 Page 8 rnntlml ish
WILTSHIRE AGRICULTURAL PRESERVATION GROUP NOTES TO THE FINANCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED 31ST AUGUST 2024 STOCKS 2024 2023 Stocks 1,755 DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Prepayments and accrued income 516 605 10, CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 other credltors 1,135 1,062 11. MOVEMENT IN FUNDS Net movement in funds At 31.8.24 At 1.9.23 Unrestricted funds General fund 18,989 7,456 26,445 TOTAL FUNDS 18,989 7,456 26,445 Net movement In funds, Included in the above are as follow5.. Incoming resources Resources expended Movement In funds Unrestrlct¢d fund$ General fund 26,082 (18,626) 7,456 TOTAL FUNDS 20,082 {18,626) 7,456 Comparatlves for mov•ment In funds Net movement In funds At 31,8.23 At 1.9.22 Unre$trirted funds General fund 38,834 (19,8451 18,989 TOTAL FUNDS 38,834 £19,845) 18,989 Paqe 9
WILTSHIRE AGRICULTURAL PRESERVATION GROUP NOTES TO THE FINANCIAL STATEMENTS - Contlnued FOR THE YEAR ENDED 31ST AUGUST 2024 ii. MOVEMENT IN FUNDS - contlnued Comparative net rnovement In funcls, Included the above are as follows.. Incomlng resources Resources expended Movement In fund5 Unrestricted funds General fund 39.634 159,479) 119,8451 TOTAL FUNDS 39,634 (59,479) 119,845) A current year 12 months and prior year 12 months comblned positron Is as fDIIows: Net movement In fund5 At 1.9.22 At 31.8.24 Unrestrlcted funds General fund 38,834 (12,389) 26,445 TOTAL FUNDS 38,834 112,3891 26,445 A current year 12 rrtonths and prior year 12 months comblned net movement in fund5, Included In the above are as follows.. Incoming resources Resources expended Movement In funds Unrestrl¢ted funds General fund 65,716 178,105) 112,389) TOTAL FUNDS 65,716 (78,1051 112,389) 12. RELATED PARTY DISCLOSURES There were no related party transactlons for the year ended 31st August 2024. Page 10
WILTSHIRE AGRICULTURAL PRESERVATION GROUP DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and legaclos Donations 3,006 897 Other tradlng actlvltles Event income Subscrlptlons & group meetlngs 23,076 38,727 io 23,076 38,737 Total Incomlng re$our¢es 26,Oa2 39,634 EXPENDITURE Charitable actlvitles Advertislng Sundrles Hlre of equlpment Haulage Site servlces Hire of slte Attendance Security First aid cover Entertalnment Commentators other event costs 139 38 6,205 300 1,029 20,953 350 5,558 6,384 3,200 6,098 3,899 300 350 6,947 1,000 800 350 4,031 12,863 55,068 Support costs Management Insurance Postage and statlonery 1,488 721 1,535 685 2,209 2,220 Flnan¢e Bank charges 281 121 Other Amortisatlon of Intanglble flxed assets Depreciatlon of tanglble flxed assets Loss on disposal 48 548 1,525 56 742 2,121 798 Governance costs Accountancy and legal fee5 Total resource5 expended 1,152 1,272 18,626 59,479 Net In¢ome/{expendlture) 7,456 119,845) This page does not form part of the statutory flnancial statements Pao* 11