``` 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`** ``` 1186093 ``` ## **`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... ``` ``` Page 6 ``` ``` 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 ```