2025-08-31-accounts - Wiltshire Agricultural Preservation Group

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REGISTERED CHARITY NUMBER: 1186093

`WILTSHIRE AGRICULTURAL PRESERVATION GROUP`

`REPORT OF THE TRUSTEES AND`

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

WILTSHIRE AGRICULTURAL PRESERVATION
GROUP

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025`

	`Page`	`Page`	`Page`
`Report of the Trustees`	`1`	`to`	`2`
`Independent Examiner's Report`		`3`
`Statement of Financial Activities`		`4`
`Statement of Financial Position`		`5`
`Notes to the Financial Statements`	`6`	`to`	`10`

WILTSHIRE AGRICULTURAL PRESERVATION

GROUP

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31stAugust2025.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

ToadvancetheeducationofthepublicprimarilybutnotexclusivelytheinhabitantsofWiltshire of
obsolete or interesting agricultural plant, machinery and agricultural practices of all types by:

A) Hosting annual events in order to preserve rural and cultural traditions and heritage.
B) Providing educational site visits and educational talks / programmes.

`Significant activities`

ThemainactivityandsourceoffundingforthecharityistheannualWiltshireSteamandVintage Rally
whichisheldannuallyinJune.Inadditiontothis,thecharityalsoholdsmonthlymeetingsfor its
membersandholdseasonaltractorroadrunsandailluminatedchristmasroadrun.Inthisyear they
have also been out as a club providing a thrashing demonstration.

`ACHIEVEMENTS AND PERFORMANCE`

`Charitable activities`

During2025theWiltshireAgriculturalPreservationGrouphelditsmainfundraisingeventattheir new
homeinWhistleyRoadDevizes.Thesitelookedgreatandtheclubplannedthespaceoutfora brilliant
show.Unfortunately,theweatheronSaturdaywasnotgoodwithheavyrainmostoftheday, some
exhibitsdidhowevermanagearoadruntothelocalmarketsquareTheshowwaswellattendedby the
publicandalthoughonsitevehiclemovementwasrestricted,thepublicseemedtoenjoythe displays.
ThenexteventwasahalloweenroadrunthatstartedfromtheSustainFarmshopinRoyal Wooton
Bassett.Thiseventwaswellattendedbycommitteemembersandpubliceventakingaridetrailer so
thosewithoutavehiclecouldjoinintoo.OfcoursetherehasalsobeentheannualChristmasroad runs,
themainonestartingfromtheSustainFarmshop.Goingthroughthetownlinedwithresidents enjoying
alltheilluminatedvehiclesincludinglorry’sandadoubledeckerbus.Therewerealsoseveral smaller
roadrunswithSantaandhiselvesinthelocalvillages.Somemembersalsoattendedshowsputtingon a
thrashing demonstration with the clubs own machines.

`Fundraising activities`

ThemainfundraiserwastherallyatWhistleyRoadDevizesfollowedbyroadrunsand thrashing
demonstrations.

`FINANCIAL REVIEW`

`Financial position`

Unfortunatelythecharity'spositionhasstillnotgreatlyimprovedfollowingthelossesfromthe shows
heldatLydiardPark.Howeverthereisastronggoverningcommitteeandtrusteesthatunderstand the
financialsituationandarestrivingtoachievemorefundraisingeventsandasalwaysreducerally costs
where possible.

Thecharitywillrecoverbutitwillbeaslowprocessovercomingyearswitheverincreasingcostsyear to
year.

`Reserves policy`

ThetrusteesaimtomaintainfundsequivalenttoatleastthecostofoneannualWiltshireSteam and
Vintage Rally event, estimated at £25,000.

`FUTURE PLANS`

ThecharityintendstorunitsannualrallyatitsnewhomeinDevizesinthecomingyears.Having a
stableshowsiteagainshouldhelptoincreasefundraising.Thecharityalsointendstocontinuewith its
successfulseasonalroadrunsandintroduceaquarterlysortoutbringandbuysalesofvintage goods
and machinery bringing further funds to the charity.

Page 1

WILTSHIRE AGRICULTURAL PRESERVATION
GROUP

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025`

`STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesan unincorporated
charity.Thecharityhasproceduresandpoliciesinplaceinlinewithrecommendationsfromthe Small
Charities Coalition.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`

`Principal address`

1 Rushall Road
North Newnton
PEWSEY
Wiltshire
SN9 6JY

`Trustees`

Mr M W Liddiard
Ms L E Upton
Ms H Daniell

`Independent Examiner`

Morris Owen
Chartered Accountants
43-45 Devizes Road
SWINDON
Wiltshire
SN1 4BG

Approved by order of the board of trustees on 30th June 2026 and signed on its behalf by:

Ms L E Upton - Trustee

Page 2

`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WILTSHIRE AGRICULTURAL PRESERVATION GROUP`

`Independent examiner's report to the trustees of Wiltshire Agricultural Preservation Group`

IreporttothecharitytrusteesonmyexaminationoftheaccountsofWiltshireAgricultural Preservation
Group (the Trust) for the year ended 31st August 2025.

`Responsibilities and basis of report`

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').

IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145ofthe Act
andincarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbythe Charity
Commission under Section 145(5)(b) of the Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

Jenna Probets FCA CTA

Morris Owen Chartered Accountants 43-45 Devizes Road SWINDON Wiltshire SN1 4BG 30/06/2026 Date: .............................................

Page 3

`WILTSHIRE AGRICULTURAL PRESERVATION GROUP`

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025`

`2025` `Unrestricted` `funds` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `4,311` `Other trading activities` `2` `21,816` `Investment income` `3` `55` `Total` `26,182` `EXPENDITURE ON` `Charitable activities` `Charity expenditure` `26,786` `NET INCOME/(EXPENDITURE)` `(604)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `26,445` `TOTAL FUNDS CARRIED FORWARD` `25,841`	`2024` `Total` `funds` `£` `3,006` `23,076` `-`
	`26,082`
	`18,626`
	`7,456` `18,989`
	`26,445`

The notes form part of these financial statements

Page 4

`WILTSHIRE AGRICULTURAL PRESERVATION GROUP`

`STATEMENT OF FINANCIAL POSITION 31ST AUGUST 2025`

2025
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
8
4,559
CURRENT ASSETS
Stocks
9
1,100
Debtors
10
635
Cash at bank
21,869
23,604
CREDITORS
Amounts falling due within one year
11
(2,322)
NET CURRENT ASSETS
21,282
TOTAL ASSETS LESS CURRENT
LIABILITIES
25,841
NET ASSETS
25,841
FUNDS
12
Unrestricted funds
25,841
TOTAL FUNDS
25,841 2024
Total
funds
£
4,035
-
516
23,029
23,545
(1,135)
22,410
26,445
26,445
26,445
26,445

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
30th June 2026 and were signed on its behalf by:

Ms L E Upton - Trustee

The notes form part of these financial statements

Page 5

WILTSHIRE AGRICULTURAL PRESERVATION

GROUP

`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
thefunds,itisprobablethattheincomewillbereceivedandtheamountcanbe measured
reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.

`Patents`

Patents are being amortised on a straight line basis over their estimated economic life of 3 years.

`Tangible fixed assets`

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

Plant & equipment- 15% on reducing balance
Computer equipment- 33% on cost

`Stocks`

Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow moving items.

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

continued...

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WILTSHIRE AGRICULTURAL PRESERVATION
GROUP

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025`

`2. OTHER TRADING ACTIVITIES`

`Event income` `Other income` `INVESTMENT INCOME` `Interest receivable - trading`	`2025` `£` `21,046` `770` `21,816` `2025` `£` `55`	`2024` `£` `23,076` `-`
		`23,076`
		`2024` `£` `-`

`3. INVESTMENT INCOME`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31stAugust2025 nor
for the year ended 31st August 2024.

`Trustees' expenses`

Duringtheyear,trusteeswerereimbursedatotalof£198(2024£2,159)forcharityexpenses paid
privately.Theseexpensesrelatetoeventcostssuchashireofequipment,advertising, payment
for first aiders amongst others.

`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

	`Unrestricted`
	`funds`
	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`	`3,006`
`Other trading activities`	`23,076`
`Total`	`26,082`
`EXPENDITURE ON`
`Charitable activities`
`Charity expenditure`	`18,626`
`NET INCOME`	`7,456`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`	`18,989`
`TOTAL FUNDS CARRIED FORWARD`	`26,445`

continued...

Page 7

`WILTSHIRE AGRICULTURAL PRESERVATION GROUP`

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025`

`6. INDEPENDENT EXAMINER FEES`

			`2025`	`2024`
			`£`	`£`
	`Statutory accounts production & external scrutiny`		`1,188`	`1,152`
			`1,188`	`1,152`
`7.`	`INTANGIBLE FIXED ASSETS`
				`Patents`
				`and`
				`licences`
				`£`
	`COST`
	`At 1st September 2024 and`
	`31st August 2025`			`170`
	`AMORTISATION`
	`At 1st September 2024 and`
	`31st August 2025`			`170`
	`NET BOOK VALUE`
	`At 31st August 2025`			`-`
	`At 31st August 2024`			`-`
`8.`	`TANGIBLE FIXED ASSETS`
		`Plant &`	`Computer`
		`equipment`	`equipment`	`Totals`
		`£`	`£`	`£`
	`COST`
	`At 1st September 2024`	`6,114`	`148`	`6,262`
	`Additions`	`1,250`	`-`	`1,250`
	`At 31st August 2025`	`7,364`	`148`	`7,512`
	`DEPRECIATION`
	`At 1st September 2024`	`2,215`	`12`	`2,227`
	`Charge for year`	`677`	`49`	`726`
	`At 31st August 2025`	`2,892`	`61`	`2,953`
	`NET BOOK VALUE`
	`At 31st August 2025`	`4,472`	`87`	`4,559`
	`At 31st August 2024`	`3,899`	`136`	`4,035`

continued...

Page 8

WILTSHIRE AGRICULTURAL PRESERVATION
GROUP

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025`

9.
STOCKS
Stocks
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
12.
MOVEMENT IN FUNDS
At 1.9.24
£
Unrestricted funds
General fund
26,445
TOTAL FUNDS
26,445
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
26,182
TOTAL FUNDS
26,182
Comparatives for movement in funds
At 1.9.23
£
Unrestricted funds
General fund
18,989
TOTAL FUNDS
18,989 2025
2024
£
£
1,100
-
2025
2024
£
£
635
516
2025
2024
£
£
2,322
1,135
Net
movement
At
in funds
31.8.25
£
£
(604)
25,841
(604)
25,841
Resources
Movement
expended
in funds
£
£
(26,786)
(604)
(26,786)
(604)
Net
movement
At
in funds
31.8.24
£
£
7,456
26,445
7,456
26,445

continued...

Page 9

WILTSHIRE AGRICULTURAL PRESERVATION
GROUP

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025`

`12. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `26,082` `(18,626)` `7,456` `26,082` `(18,626)` `7,456`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `movement` `At 1.9.23` `in funds` `£` `£` `18,989` `6,852` `18,989` `6,852`	`At` `31.8.25` `£` `25,841`
		`25,841`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `52,264` `(45,412)` `6,852` `52,264` `(45,412)` `6,852`

`13. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31st August 2025.

Page 10