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2024-03-31-accounts

IIVO 11 1957 Annual Report and Accounts 2024

CONTENTS
Page
Reference Information 1
Annual report of the Council 3
Independent Examiner's Report 8
Statement of fnancial activities 9
Balance Sheet 10
Notes forming part of the fnancial statements 12

Links with other organisations:

Corporate member of: Civic Voice Hampshire Buildings Preservation Trust Hampshire Archives Trust Hampshire Gardens Trust CPRE Hampshire Branch

City of Winchester Trust Ltd

The Heritage Centre, 32 Upper Brook Street, Winchester SO23 8DG Telephone 01962 851664

E-mail: secretary@cityofwinchestertrust.co.uk

Website: www.cityofwinchestertrust.co.uk

city •IWSthtrttr Tmi 1141 f•r tbr Ytw E•d¢d JI M•r¢b 1•24 TRUSTELS Pre8Jdeni Prof¢¥w J C4rt¢rCBE DL A Skinrw RN K C RIBA J T1￿￿18t LLB l A D P•ttan Ir¢syed 311V20231 M Lar4ST FCA IIppotn¢ed 0118120231 N W Gibbjlls BA CPFA I￿gned 3110120231 P ￿vieS MA J M M4rtsD MS¢ A Mor8an R C H Mfrynffji1¢s MBA MA J H Sthnning BA M Tc￿¢0 MBE ADip PJB Ir¢Ji8n¢d 61Y20241 M5 E A K¢15kr Iwointrd 0612120241 Vice chawnwi Honorary TrcM COMPANY SECRETARY MST M Robert￿ IVS¢ REGISTERF.PD OFFICE The City ofwn)d￿tsrTA￿1 Ltsl 32 Vppty S¥t¢¢ W1￿he5 HamJMhi¢t S023 RIXI REGISTERED COMPkNY NUMHF.R c￿12 REGISTERED CHARITY NUMBER 251798

Trt ciry ofwithe¥trr Tr¥•t Lld Reftreote •d AdMl*tstfAtlvt Det•lli for the YwEndtd31 Mv¢h 2024 INDEPEND￿ EXAMIf4ER Butler & Co AuditLimited cIwtrr￿ A￿UO￿nrs and R¢gisL¢r¢dAudito Th¢ De•n Alresford Hampsbitt S024 9BH SOuc￿oR8 rhJLton Gr¢e¢xy 44 Jewry Stteet WiDches¢er S023 8RY Rathbo Fler￿c5 Hou 32 South8at¢ Strttt WiDchesier Hampshtre S023 9EH Fiske PIC IIYJ w￿dstr tA)ndorL ECIV7AN

Tht of WlnchEJterTrust tAd CbAlrrnaTr's Reporl fortht Y¢gr 8Bd¢d )1 Mrth 2￿24 W¢ 8¢em w r¢vi¢wth¢5arne thvekyDPllt arEa5yeuaftL7 ythr&Dd 2024 is tstsexttptioL Cplltril Rc¥etttrUo￿ Are• This are4 ?tth¢ timeofFrriIiDBthi5 tEWrt, i% ￿ &tesetchst•8ewithth¢app)itiiedowisa¢K)D Jigsaw¢he£king ouithe arrh3eoloy. Evaluaung thc W&%ibililies for new uses for ex&th8 buildin84 the gwrtr41 unthgrowjd wndiwons ot¢.. this rcscarchwill then k irttrwtcd iiiiothe plannin8ofibeovernJ1511¢. Jiww hav¢ had sev¢NI woTkshr¢ ￿1 of wbich we h&ve in undEr5￿￿l￿h1t tt%citizErt4of Winchcst wouldwish ir>s¢e incotpornted. W¢ Iwk fomrd ￿ seeiDgthe¥eg]ityoftrKJrdeliber￿Io￿8 Progre55 on thi8grwac￿be follow¢don the WinC￿Ster City u]ththe bEadI￿r￿AerA¢l0rt. StatioD ApprDacb This site is rnade up oftwodistsnctivearth%, k￿)rt#S C4rfxatrJ fAtlk marke(t￿ linkedbyrx)ssibly. th¢ ￿61¢51rD￿d Junction In w￿ChC￿Ec[. S¢Vcfdl errotts have pkn uses forthis imNirtant saway ty Winchester. but all have hilcd. li se¢ th#¢ 8 1(Kal OfaKhi￿￿ Engiae. h&v¢ rewtly teen appointed to produce a rnaster plHts Ivi trse Siies. As port of th¢ii Tesearch Design Ew"ne have several works￿￿ to he￿ towards understhnding peoples expwwonsfor these Sites We havecontnbutedto the5eworkshops. Bysbneldcimp Our 2023 8nnuAI rtwrtseieui¢oncerns3trfYJithe t￿￿E￿I￿a￿VfdcV¢1OpMmi forthis site wqjich has beenborn oui by the r¢¢entplAonin8appli￿t1Q￿.AIthOllgh¢)D￿8u￿￿￿Ear￿ILC￿i￿ it)5ciearthattherangEofu5ES,thcAts￿uttl Ofe￿pArki￿g . and the nurnber5 cmployc¢ ￿ far ￿LI￿Ethan7￿cry¢I￿IeOn 5urhaEcnSilivr Sitr. The d¢v¢1oprn¢nt being prowvd Impacts the la￿ seitin8 of winc￿ and appe￿ to be a rasc of scvcrc DVET developrnent. There have over 8N obJEciions ￿Ch￿￿5 our own de￿i￿j obicctiom, all of Mthich indicates the onc¢rn that peoplc h&vcoYcrthrptvwl_ We ate liaiSin8 with A llUEnberof￿￿erYouP$ w¢h¥J￿8 fwep3rithcounti]5. tyshare ourcXW￿. aswellas of tbe Costs. After Thwnthsof nothing hap￿￿rng. weanticipate thedEYe10r￿ will ￿lsh th￿rapPlICal)0￿ resolved bythe planThiThg commiticc ￿tcrth￿ ycar. Wlnche5tEr Movethent SITat Th¢strategy 1$ prJrn￿I[} the re￿O￿￿￿ty￿[HaM￿b1rEC￿C￿jllc￿ mcolknburtftonwiththeCityCourt¢il and h&s beert In existence now for athul Iivcyclt5 thc airn0f￿1n# vehiclt traific ￿ theCIty. Lirtle bas Wperted so far Iowards this aim And we hAve rerthTeOly urg¢dthe Ciry Council to¢onsthr launch￿g ¢¢ywltatbonson a vision ofwhat Is ultlTnately intended for movemeni ID and around the City How¢v¢r th¢Y¢ have been no su8gwiDnS for resolvin8 the congcsted Win¢h¢$w road$yst¢rn or iDdNations &s to how moYerncnT in and around ihcthty Tlli8ht bc h4ndlcd. li 5CCm5 thc approttth Is to ￿ one of small 5calc inmentiOThS whtts ¢thbal 8O¥tnuttni PXOVides fimding for a particular ini¢ia¢ive. The recmi doption of Local Transport 4 by C¢uncil L% a radicAI shift in tyw6wrtpknin8 for the County but will iircally makc arty diff¢fLiJ¢t 10 bbs haP￿d w far Uimd4rw￿ W¢ncbtst¢r. Wlnfhoster Dlstrt¢t PlaD Sincc thc Ttust GD]J]thcrttrd on thc rust th•fr{re￿￿tIOft 18pl8nlofthe W ptsn tn Decem￿ 2022 there been about 18 mortths of silence from the City Coun¢il W¢ ar¢ told th¢ wt drafr (re￿all￿n 19 plan) will be publish￿ th15 autLunn for public con￿￿tra￿0￿ a￿d v4c wdl parncipatc in thi5 but we bad eJpecTed b&ve thE ￿9]its af tbE [￿E ClmSLdtation thc CityCouncil'yTrsponK to whal ha5 bttn SAid.

Cbiirwall'j Rrywt f•r l&e Ye4r Elldtd31 2•24 lJe• C•de5 Dc51¥rt ¢odr$ ale a dtrErbvc ￿0[at0￿￿orrrtY In the c￿of Winthrllcr'¢bat8c￿rttA¢ tyJid to Idr•tifytheF¥Wtk•l for 4tsdthwwb3rea5 be allowthl ￿ evolve. The Tnjst ÈIL IDokin8 ithlo th¢ ￿l51b11￿￿th￿1 d￿8Th ¢th hive ￿0[fer. W¢ knY¢ W￿¢￿ a follm".. We dt<t&d Ojt 4 trrfr¢ trlk% im tt h•lfof th ￿r. Wt WEIE C￿ed this ￿l&hE be dhl8 ￿ wh•t4Feary ¥) wJrd ul HDThEbYrtht WOVYJ to bc sKyular, which will t4lk$ 2 Wilks Cfjnlinue to brSO. ThAttks art to M•thll Try have b¢ert verylnuch a￿[c￿E￿I¢d. 3 Outln tn 2023 c￿tio￿. L both ofthCh4ttrnr￿d& latgc group w¢r¢ We h•w¢ Tn the w orw1￿4 i FAVE ah7y5 ry0￿d pwtsr. TPe ofteD irNolve a ¢oh. TPrfse have bttorne ar￿1ve nctd (k￿ to king fidl Th¢$ &ttcmpty] to iJr8iniSc bul filled w set rrt£c¥#ry * atthi i MrAbbE w< hd (a￿￿. My thankl 80 4 Forrntr IELqure etwlvt li Rbver Prk any plannin8 for this SItE. We AT&yrn¢ Swth•ryton University are still Its￿e￿j M expThlin8 thew tyji thtle h We Lwt y¢4r d•t we rt of vrilling vohmtrN5 w enable u to bocomc moiE 6Tb*•ft y•• t¢ful to them. ￿ ￿thtrAI lknttKj￿ Coukl

Reptrrt trf I￿T￿￿t¢S fthtYerE#ded 31 MY¢b 2Tr14 The truStL￿S who ate also d)rectors of the ch￿ty for thc Cornp&niE5 Act 2(KhSy pfL%cnt thcir rEptrrf thc 6llaDcI￿statBjoE0￿tsfth¢chO￿ry for th¢ytaXetsd￿jl MaK¢h 2024.Th¢ ￿$te¢shAve4&yItyJ thepft)vt5i0nsofA¢¢ountins and Reporting by Chariii¢s' SMem¢nt of Recornrn¢W Practsce applvble to tharnies prepariDg their arcounty ID ￿￿ord￿nCe￿1th th¢F￿0n¢￿RewIElN8strndardypIl[abItI￿theUK￿kejXthj1cof1reI￿￿d[FRs 102)leffective l January OBJF.CTtVES ACTIVITIES The Tru$f$ DbJeLts 2te fully desctibed itt the Memorarthof As5ociatyoo. can be sun￿￿￿5edas follows.. To kek ￿ cortserve the thpNt¢r ofthe cityofWi￿h¢5￿x￿l n6 by.. Presuving alld ptvtectuJ8 its ￿￿Idth8$, SPQ¢cS attd ancfACts: S￿￿$0¢]￿8 and cn¢ouragin8 new ￿jIldin& red¢v¢kymenL knJx•pir4 ¢fjnEervion in acmrdjnce with the high¢st a￿hlE¢cEllrd] 4tsndard5.' Pro￿ting&WarCThc￿ ofthcthve PUb￿C bellefit lllsettin8obJectiV¢S fWtheyear.th¢Tn￿CL4W￿I[h3S8jv¢￿CJrerU]￿)nsNJew0￿￿theCknltycQ￿ffl1Ssion'sgCll￿I 8dvice on public trtllefii hnd is mindful of the n¢ed to re[￿ on tsow its have be￿1 thring the year. Th¢ Wa5 fovnd¢d in 1957 for th¢ pUry0￿ and ￿)eCt5 5# out later in thi5 rryotL and conbnues ￿ catry out work In setYinB the public interesL Membtrshlp We ai¢ v¢rypl¢asedtyhav¢ twnut¢d Ionw rn￿￿¥(b￿Ingth2yfXtsk￿g￿eTrn￿S￿￿￿bPJEhJpto4s2 at ihEyearend. FINANCIAL REVIEW pots¢y •nd obl¢¢tlY Th¢ IDve5th￿ntP0wery ofthccouncil ￿Ven by the Metwr4ndllrn ardAtticie¥ofAswatiw. Thc invc3kntobJE¢tivc8ofthc Tntstartto)KeScr¥rtheTn￿ts￿s1¢ts toaliow thecb8rityth¢abilityty finance its a¢tivitses boih in ihe short longer wm. TheTrust'8wIi¢yL5toofWance its iDvutiiieDL4infiDaDciai bEmeD athive a￿d￿Lye iDve5tmEntÈppr02thES. ThcsctivcclcTllCllt cOmPri5l￿ invcStmEnts iDmUlip￿f fu￿1$ ￿￿?&(dbY8￿ inve51rneiJt man&gc¢while the PA¥SLVc rlcmtnt ¢othprises inVcSiincDIS In low- ¢osi Ex¢hAngeTAd¢d Fuod5. forkn¢h att ujvesimetsi acts as custLWj￿Th. In addition. pan of th¢ ra￿l¥ l¢asehold propetty. tht tlats at 30 Upwx SL i% held for llNcstlDent thc iacomc rePresent￿18ther￿Zi￿ eleD￿lI oftheT[L￿s uKotlle. The investment objective fN theTDJst'G 1tsSfStmtyiis in fifftancial instmme•ts is ty athieve a bal8nc¢ betsvttn capityl growth se£ure the Tr￿1$ IoDgv-trn objxDv¢s and Eenetation Io JXDvidc mcomc. ITh addition to mcmbctship sthcriptton4 to finance itscurrellldJari￿bleact1￿tiCS. ThcTn]SE'5pobeyiSto aceepta hwhnskofvo1atility￿thLti its uiVeslWthPDrtfoliO.botbintem￿OfCap1I￿l valueand illcome B￿CratIO0, whll¢ over iirne to achieve rethwns th¢ r of inflo¢ion. ThiB policy has been a¢k>p¢d du¢ to t lowcr rtrturns curY¢ntly 8v&ilabl¢ on lower nsk asset ¢law and the T[￿￿$ upacity 8$ a long-tettn Investor to a¢¢ppt temwr3rycap¢tal Io&sEs&s&re5ultoffluctuaDoJ￿JUqUIty￿l￿ts.TheTt￿￿'S￿vEs1rlIe￿ts2rBcDDf￿￿diO 11￿cd￿vC5tm￿￿ls of & cLTr51eclive Jlatutc, ￿ Ordcr to acbme dLvet$ifM￿￿. rt￿￿¢$ the r￿k of perth￿¢￿1 ¢&pithl loss arisills from the faduteof4 partieulgj or1ec￿t. Atthcbatsncc StKddthccharityknJ fixed &%stt inv¢￿ULts vajwd ￿n￿￿Va￿e0f£20o.I8S (2023- £234,179).

The ciryof Wln¢hestrrTrwi RtPDrt oftbeTruStteS f￿r thy￿rE￿￿Ed 31 2•24 FIP4ANCTAL REVIEW Rts¢rv¢s poll¢y Theallnual accoullis AbDw tbe a55WJa￿d lthiliu¢s anribu¥bkty th fvnds by type aNI whKh are4pproved by the Council. TheCounEIl plaDS its expertdttstre withittAvidèbk ￿thi)st ￿￿￿trInIng[Weryu wly￿ BNes the Trust ficKibility to achieve its aimy furthe forts¢eabl¢fvtyM¢. At ihe balance theet date the rhlrity fryThtd UDrethete4 of £88S,102 (2W23 - ts53,3141 and restrictrd res¢ryesofl8.60912023- £9.1631. FUTURE PLANS We will cn8a8c Ln the c4jll5ultsti(￿ottth¢ fiMI sts8es ofthe kx71 piaoauTeDtiy sdtyb¢compl¢ted ID the&iitUlTUI. Wb ate very ¢oNernedat the 4rnount of forec￿ devclop1￿ thi i% bkely ￿ tskcpl&ce th Atsd ￿ulld WIttche5ter. and the effect this deYElopmenL nll¥bl havc èn the hiSIOriC ¢Oze. The Tn￿1 ¢on6iders a l(vl pkn 16 a br￿ brush forecast and Inadequ2￿Wdtd1￿Ith theimp3¢1tsrye s¢d¢velwrnen(willcre. Th¢Ttu5tC4￿lnlle￿I01ry3J)dinth￿￿e lliEauthontte8 to ¢onSidrra moredethileddeve1opmthii￿an 50 thJtth¢fittyr¢ofth ¢volvJng Citycan k UndcTSt(￿ by all conccrncd. We are PrO￿ll￿ to o)ntriEAr¢ to th¢ Heritsge SEPteth ￿ly1b￿s Wcck With att ¢xhibii1O￿ of Wthches phowgrapbs. STRUCTURQ GOVERNANCE AND MANACFhlFNT GoveTnim£ do¢umei The¢harity ￿COntroll¢d by its goYetDiDg(knuDEDLAdcrd of w aL¥J tot￿l￿jte&8 I￿nite4c0[￿y, limidbyguarnn dcfiaed by the compH￿C5 ACE 2LII6. The Council has rEsponsibility hr the 8tsd (ontsol of the TrusL Howevu ¢enJin finaD¢1&1 functions ar¢ dEle8aEcd io thc Finance and R¢soNr¢t5 Cwnmitte¢ and grow hve be￿ set up which rer￿ to Coullcil to dEal with M8na¥CrtIEtii, Developm¢rtL Communlcélw￿ and Menthuthjp Is9￿ Cwncil melljb￿ arc clcctEd fot threE yeats at thE Annual Gcneral M¢eun8 but ￿y￿and forre￿￿tio￿at thc clld of thcu ttt￿. Cowcil Tncmbctsact &8trulterS ofthr Charitya￿ldirt￿orsQrthecOwY I￿1￿J by8u0r￿tre. RbkJDanagthbent The tyustres have a iknty to Id¢Thtify and revTh the rilks toivhicb IbE cbarity li exposcd 4nd io erjsure 8ppYopNate ¢ontro15 ar¢ in pla¢¢ to provide reasoDabica8sutw￿c agw]LSt ftaud aL￿ etfur. The major risks to which the Charity ￿ exp￿ 4s Hknfied by the TnLqee4 have [cVicF￿xl and SySkmG have b¢£ ¢8th1iFhed to nJitl8ats these risks. 11 ￿ JEco&D￿ that s)rms<an onty wide re4sonabk bui absolu assurnnce that rnajor havebccn ￿l4￿1Y th¢ tyffjionoftheTrn#eesthe key r¢5ks8re.' 11 The Iw ofreputsuw due to tr￿￿. Orfra￿l. 21 Th¢ Iw of i￿Om¢th￿tQ Error. orfraud. 31 Insufficient nwllbers ofttu4EC5 lo allowthrcknity io ¢OtsLiiliX. 41 Insufficient fuDdsto ￿lOW theCknityTo rnrn bss due to ern)r or fraud tnaintHllllng 8 viablc f￿ntiallY. tht¢rnal ¢ootrol risks ar¢ rnillim￿ by the irnplemenlauon of

fvthYar F•￿￿31 M•¢¢b 1•14 w¢ktrutottdfkTtvlwotthtltofatrusof dThtstdOfthEoTde&￿Itsr￿0P￿J.

1lldepe￿dt￿t F.iMIAtr's Rtwrtto 11¢ Tryslttb •f Th¢City ofWknchtsttrTrust Ltd Imdtyendent ex•rnlDees rryborttDtht of The Clty Df Wirtthe#trTnist Lld ('IhtCtsmpany'l I r¢wn to the chanry trustccsoll ofthtr<<A￿ts¥ftht¢0wY for theyw¢atsJ 31 March 2024. Rèsponslbllltlei *nd tif r¢p•rt As tbe ¢hariEy'S mstccs ofthe Cowy lalld also iisthrttb)Ys for the F4wposty Of￿￿P￿DY law) you ￿re res￿n￿bLe forthB preparatiOD olthc accouttts ￿a¢cordanCe the r¢4uwerrtntyofth¢Compani¢5 Ac¢ 2(￿ Cthe 2￿ Act). HaviDg 6aiisfied myself thai the xcowits of th¢ Cowy are w rquitcd auditedunder Phrt 16 of thc 2W6 Act 8ttd

re eli8ibl¢ for ￿￿ependenteXaM￿tl￿￿ I rwrt ￿tE￿OfJUY ofyourcbarity'S4cWUrttÉ as¢arri¢dOuiw￿er

Sec¢iott 145 of th¢ Chanti&s Act 2011 Cthe 2011 Ad). Tn catryin¥i)ul tny examinalion I havt follow￿ the l)Irections 81ven by the Charity C￿￿MIsSIonU￿dErSerlK)n 145{5)Ib) of thc 2011 lfftdfpEndent slaterntht I havc cornpleEed rny CLIIEiUthl￿ll. I Cottfi￿ mattushavtco￿ to my in corthe0￿ wjth th¢ Examinarion giVln¥mecaU5¢ tr>believe'. arcounDng trtorfs I￿¢ kept tn Te5pea oftheCowyAE by Se¢tiM386 ofthe2(K16Ac¢ or th¢ do n￿?￿ordWIth thos¢ I￿￿d&. or the 4CCQUn¢B do noi ¢rynply wjth th¢ aC￿￿tr￿S jrylli￿De￿s of 396 01 thc 2￿6 Acl othcr tham amy t¢quirenYnt that the xc¢N]nts give a ard f￿r view wbiEb is ￿t a ll￿tter ¢OtsSidertd &% w of 8fi irdep¢rtdtJJt examination.. or theacc0untsbavBwtbEcDpryatrd￿ KCIKdartcwiththenJcth(4tsandpriThtiple50ftheSthtrrnentofRe¢ommended PrdCtICEfor accountiU¥aDd tqK)rfiti¥ty¢bthiies(appkn¢4ble tyChnritie5pry￿r￿ their ￿)￿ltsIn a¢wrdan¢ewjth thr Finan¢NI Rewiill8 s￿dard applicabk iDthe Uka￿1 R¢public of IrekndlFRS 10211. I hav¢ w Concerns and bave *t055 llo othetDJanetS ￿ to￿¢¢¢￿ With the exam￿￿Oll to ¥llenison shoukl bc dtaivtt th tbi% twm in Ordertoetsthle a rwerutt&tsthrojiogofthe4ccow￿ tobe teathe Mr5 Julirm B￿ticiFcA Butl¢r & Co Authi Lirnityj Chartered AccouotsDts4Dd RwstetEd kndito BcDllCtI Hou8c The Dean Alresford H4rnp5hire S014 9BH Date.....

The Cyof Wlwehe5t¢r Trpst tld siateiiieiit olFIMTh¢ll Actl¥fjile5 fw tbt Vtir Endtd 31 Mwch ZlJ24 2024 Total fijttds 2023 Tothl knd INCOME FROM r)onaiioThsand legacie¥ 7.698 7,698 .726 ChAritsblc aciiviiies S&¢ Of0￿ pllbli¢atii)tsS DonAiions from wafKs 837 395 %37 395 255 655 tsHdthg aeuviiies InvES￿ent incomr Rcntal incoJnE 753 5.162 6.863 Total EXPENDITURE ON Raising fund5 8,947 8,947 9.752 Challtsble 8ciivjiies IncomE Expellthlltre 4,572 18941 3.678 3262 N￿gaiNS1(1D￿lts1 ott ittvestsLents rev3h￿tion ofwoK 27,216 27.556 NET MOVEMENT IN FUNDS FOR THE VL4R 31.788 15541 31.234 69.74% RECONCILIATIOY OF FUNDS rothl funds brought forward 853.314 9,163 862,477 792.729 TOTAL FUNDS CARRIKD FORWARD 885 102 862.477

¢City •rwiDrht4ttrTt￿Jt iAd B•b•ttSh¢¢i 31 21JZ4 2024 Tor fvnd5 2023 Total funds FIXED A&8ETS Ta￿￿b]e InV¢stsDettts 574.137 1.955 574,137 2fA>,188 575517 234,179 io 8233 826.D92 8233 834J25 809.696 CURRENT ASSETS s￿Ck$ Debtors C05hat bank 12 4,lOJ 58,3 7,777 50,780 376 58.768 62.4 376 62.871 59.018 cRED￿oRs AmoNnts fallingdur ￿th]D DIIEyEaT {3,4851 13,4851 NKTCURRENf AssEf5 59.010 376 TOTAL ASSETS LFSS CURREP4T LIABILITIES 885,102 8.609 862.477 NET ASSF.TS 885.1￿2 8.609 802,477 14 Unrestri(ied fund Re6tricted ￿ndS 885,102 8,609 853,314 TOTAL FUNDS 862 477 10

31 m•1￿24 31 Mqr¢b2W. lllE4xor￿tWth5￿Jr￿4m0f&EeOnj￿￿ty￿L%2W6. C¢thp￿1￿5AC¢20Oo (b) fir￿nrj￿ whicb Éiv¥LtswthlhifviewoftheLK•of ptt¥irs0fth¢th￿il￿tscY￿ptrY ors￿tiON 394 ￿ 395 Erthrri t￿ththe rts1ylrqDe￿ r+fth¢ °￿￿on*&b￿•lftrJ. ..&....h.v.1grfAt .k.oZ Y

ciiy Ofwfj•¢hesteTTTh￿ tAd NatEY tDthe FlTraell Sl¢elllWts r•TtheYearE#ded 31 Mw¢b 2024 AccoiiNfiNG POLICIES Bui5 of PTep¥rlugtbE sts¢emeDts Thr finanLial sthtem¢nts of the ¢Foritable cowy. vknicb ￿ a pubbc bE￿rIll CDLity ￿der FRS 101 have be preplied In accordance with the (￿￿￿eS SORP (FRS 102),Ac¢￿￿tillg Alld by ChAritxs.' Ststrm￿¢ of Recomrnende4I PraGIK¢ applic3bic to ch4nlic5 PTryanng &LrOllntS in ac¢ordwK¢ with the Finan¢ial Reporring Styndard applicable In thc UK and Rcpublic of hEJattd {FRS 102) {effectiv¢ l January 20191,. FiDancIal ReportinB Stsndard 102 The Finkn¢iAS Rcpthing SthThda￿ appli¢abJc in the UK and Rewblic of Ir¢land' and the Compinie$ Art 2006. The financi￿ ststrilnL% have JKewed the historical c4>sE convenlK)n. with thE excEPtIOn of jnvestrnents rt th¢h￿¢d at ttJkei vah¢, as￿￿OIr￿dbythC￿v•hH￿DQrCvZts￿ awts. GDiD&Ststkni can kailwtrddireciiy to such ￿tIvItI&5 ar¥J those C051s olan itsduttl natttrcne<Lssary￿sUPP￿thW. Alg) GOve[Dan￿C0S￿￿cllldinBth0se Costs with nkeungth¢¢onstitwy)nai and rcqlltrementsof the charity. All costs arc ￿[L￿atCd bcf¥vccn the eAtKtxlJbJrc caiwics bl thr FJti•JKial s￿￿ents on a basis d¢signed 10 rrflccl Iht Usc ￿f th¢ fvsource. Co*s r¢lèiing a wor￿lar aoNity been allocated directly." others Are 4ppotliOn¢doll an 1ppMp¢￿eb3

N•tes • Ihe 5ts1WIS- rorih¢Ye•r F.•d¢dJl Mar¢h U24 AccouNfiNG POLICIES-fODdnutd 2SY• ofsupport ¢ooare ID the￿i￿allO￿of d1tttt5￿J2thr￿ ri￿ there[na￿1Th8 75% sgl¢ly to Chatitable aclivil]E%[Efi￿tIDsthE Cahtrc ftrseerct￿lp￿c5. TIn￿bIt llxed Individual assets cosiDE £5W or arc r4pit&liScd at <OSL I￿￿¢1tion ts c81oJlaied w WTiie th¢ cost of riiLd a55Cts lo thcir rttimaird rtsidual vahjc 0￿r thcit WA￿cted usefvl lives. Lejsehold prom is d¢rrfeciaied for th¢ forcs¢¢abl¢ fulre the bas￿ the axet has a hng ￿$¢fvI lif¢aM is held wirn8rily for ¢harity Allother fixed3￿￿5 are depreciatedoD arth￿8b￿lA￿cEb1Si￿l5•ll PE¥aiiivJitL Property IitV￿YMt￿DTr Ptsjky The Ttust adopLs th¢￿]1¢Y0[T￿￿llItiA itspom eVtsyfivtye4T&LxThw￿tyS5l Mar¢b 2(M)3.Theptoperty wo3 lést r¢valued at31 March 2023. Stocks Sto¢k$ ar¢ ¥￿v￿latthe k￿￿OfcO4tllldnet￿lL5thv￿ TIxiio The chatity Js cxew from CO[￿ra￿on lax cbaritrbie ThE cbarity is eAernpt cotPDrtUoD tsL U￿rst¢ll￿n 5058IIMal ofthe Irthme Corr￿a￿OnTaxe￿Art 1988.Ikfur•Js re¢eiva from renthl income Are exeropt as th¢y3re thltyappliwlttbcbantsb￿ p￿P F¥nd Af¢(untlng UnrestnctEd fithtsattartilabk f￿￿￿tth¢d￿¢￿1MOf￿￿7Jstr<5 IN hffihU￿CcofthC wernlobjecllveg of Ibe cbariry Desi8nated fullds 3re ullrEStnctcd e4nuatkral by the C<m￿￿￿ h P￿tiCU￿r putPDSC5. Re5tncted fuTrd8 rc Subicdcdlo tf5tri¢tionson th¢irtXFthditr￿ by dortots. The Alder Btyu¢# rtsiricied fund, both CApithI Gtsvvfii4nre ¢•sts Governance cty5 invofviDE the ￿blIC accouDthlity of the Cbarity 3Dd Jls £ompliance wilh le¥Ulai￿n5 attd ¥¥(xl pi*tiC¢. tr￿8 C(￿ reknied io the md•tht examination, leg41 fees Apwrtionmentofovuheath. DONATIONS AF4D tZGACJFS 2024 2023 ¢mb¢ry sllb4cfirthns D(￿ted seM¢es and fxilitses Giftwd 6311 7,031 268 l.274 7.698 .726 OTHER Tr4DtNG ACTINTfiES 2D24 2023 SAI¢ ofe8rds Visits gnd Inetl 465 288 753 13

Tre (flVfj•¢he5teTTrw￿ Note4 t• the Flnandal Stat¢￿(￿￿-¢0Trt6n￿td rortbeYearEded 31 m￿¢kn IQZ4 INVESTME￿[ INCOME Diwid¢tsdsa￿j intereth InCh￿e£31S￿f[eskncEcd ￿c￿lKI2023. £2701 EXPENDITVRE ON RAISING Fbl¥DS 2024 2023 IDV¢Sttuettt ftt Property ￿VestD1e￿ - Lettin8 fees - Leiprop¢rtyrepairs - Council - Dcprcciation CosLofcard5 Support C05LR{nolr 8) 710 2,152 2,583 3,488 1.440 8,947 9,752 Investm2nt llWEJJJtttt fr¢s £ntl (2011. £21) fund5. FXPF.NDITURE ON CHARITABLF. ACTIVITIES 2024 202] ProjeEtand adiliestxJtrJtDJie 7) collor0￿ publi￿￿￿5 4.346 3734 79 1,620 lJ30 l J20 Revaluatton fEE - AGM meetin$ costs . Annual rL¥OrtpriffttlD83nd Support c0sts1llo￿ 8) 540 745 469 24.445 22.892 AI¥ALYSJ5 OFPROJKcfs AND ACTJVITIES ExpeNDJTVRE 2024 2023 Projects Tru51 news Civi¢voj¢¢- the national orBallWi Archive acqwsitsDn lrnct from trstric￿l fth>l%) Other¢iViC s￿lerieS & enVIr¢￿￿￿trI 4ss¢cj3tiC Fn¢ll￿ ofRiver Pk appe81 TNst's ￿en￿t0pM day eve Heritage & growth In C¥thEdr31 riti JalleAusten appeal 1.982 1.924 126 i.wo 4.346 3,734 14

for thtY¢ar EndEd31 Mr(b 2•24 SUPPORTCOSTS Totyl Ba515 Of Tota1 2023 Setteiari41 stoff ¢ost 25% of¢dbersurvort¢o lJ92 13,266 l J94 12% 88° OthtrJ4pport ¢fy LIEhi. hcat and ¥%ttt ljwancc Bu$mess tai¢s Ptopctty rxpettditsue Dwe¢i41iort Telephon&intcmcE Adm￿. ￿51&8¢. statio Equiwncntl¢Mum4bles Sundry el￿05¢$ 1.294 538 431 227 1219 855 770 38 5.574 5,753 Retnainins 75%8vFwi c￿ts 4,180 4.180 U￿E0T HeritÈ$e c¢ntrt To￿1 supwrtct 18.84D 16,820 25% suppon costs are ￿(￿[danc¢ with of dtsect xxrdariaj costs. The remaining 75• solcly toCharit&ble aclivilic5 rctTr¢tin¥ theu%e mofthe H￿￿te¢*1￿c￿erth￿ f¢r&xrewial pwrosP4 TRVSTEESP REMUNERATION BENEFITS ThErc w¢rE rto tsusttts, rem￿eratIOn or other baxfits fw yw 31 2024 for the yQr Endcd 31 MÈrth 202J. T￿￿t¢¥￿' ¢XPEWt Expeuse5 tDfaIlu￿ £448 (2023. £068}h15betD ￿￿￿b￿Sed ￿ the tyU6ftt6thrin8 theyear. STAFFC0573 The thatity hadonePth-IimettWye¢(21)2J- l).

The Cltyof Winchc¢r Trwst tAd Noies to the F6Tri•cl•l Ststemtnts- r•rthe Year EDded JI 2024 TANGIBLE FIXED ASSETS FvA(ures Offi¢c t9￿ptt￿ leathotd Totals COST OR VALUATJON Al l Apnl 202J and 31 March 2024 57 631 070 DEPRECIATION Al l April 2023 Cb8￿ forye 42,127 13,426 125 55.553 At31 MYcb2024 NET BOOK VALU AE31 MArcb 2024 374 574 137 At31 Marth 2023 499 Crrsior at31 MaTth2024 iSTErffwtrd br. FiYtyJr¢5 o(ri¢e equipmeni riNn8S Totsls Pryrious W￿ll1￿(￿sup to2018 2023 80.(K 80.1 233 656 C051 47.145 031070 Ifth¢ loTrg l¢a5¢boldbad tsDibECllrtrvaiutdit btu ioBluth)J atth¢ followu)8 hi5twic81 ￿￿¢.. 2024 2023 Cost 172SR6 AgBteÉatEdtyttci￿i 44.086 42,343 Net Thc 10tt8 ieasehokl pmpcrty i5 ￿ChthI * a 3t 31 Marth 2023 by Cartcr Jona4 Su￿tY0￿$ and 16

The city of Wln¢lerttr Trust Ltd N•test• the FIA4¢ts1 StatemeTrts- conrfnued fllrtbe Year ETrded 31 Mar¢b 2014 FIXED ASSET INVESTMENTS Listyl scttlcm¢nt$ pcndin8 Totsis MARkTTVALUt At l Awl 2023 231752 57 (2521 27.555 1,427 234.179 57 Disposals REv3lUauo￿% 27,555 At 31 March 2024 76 AL31 March 2023 134 179 There wete no irtvegtmetsLLLtttsoutside the UK. A131 2024 th¢¢&of li5kAt iDveDwts a5£21l129 (2023- £212J86). STOCKS 2024 2023 BooksAnd card5 46 DEBTORS.. AMOUF(tS FALLING DUE VIITHtN ONEYEAR 2024 2023 Other drbtors Prcpayrncnts 2rKi&Ccn￿ Inctmne 4,954 2,￿23 2.338 4.103 7,777 13. CREDITORS: AMouNfs FALLING DUEwrrHIN Of4E YEAR 2024 2023 Accruedexpuw 6.237 17

Tre Clty of WiD¢be¢rTrwt Ltd Notesto the FIDTrcthl St•t¢weTrty- ¢fflti•Bed rortbe Yttr FALdtd 31 ￿rth 2024 l4. MOVEMENT IN FUNDS N¢t movenjtnt in fwyJ¥ At 114123 3113124 Unrc$trictvd Gen¢ral fund 853,314 31,788 Re￿￿eled fuDdJ REStrctcd fdttd 9.163 TOTAL FLryDS 862.477 31334 Trl¢l mov¢mrntITr futh. included ￿ thE4boYeaTEaS folloW5.' Incoming Rr4ouTf eApentsi Gains and lo&￿5 MovEmEnt eDtral fijlld J@752 {32,1501 27216 31,788 Reytrlcted fvjbdi Re5tn¢trd fund 318 15541 TOTAL FUNDS 33 392} 27,556 31,234 ComprnttYe5 for rnoveNieiil ill fvThd¥ movemcni Al 31￿/23 Al 114122 Unre5trittcd fvnd> General fund 783.420 69,894 853.314 R*trscted I￿￿di ReStyi¢Eed fimo 9.309 TOTAL FUNDS 792 729 69,748 862 477 18

ThE Chy ofWS•cht5trTTnN¢ Ltd ¢• the Flwaw¢knl St•t¢w¢wty- fottbtYer EDded3J Mar¢h ID14 Collw4rative DPtllK>vciIitDt ￿ fuDts fot2012ll02J. ￿th¥jodi￿￿elknwc are￿ follo￿." ResouTCN G4iD5 4Dd expthded Movement nd6 Vnreylrictrd General fund 3S.636 132.6231 69.894 ReJtrl¢t¢d Iv]bd¥ RetriC￿d fuod 270 13951 TOTAL FUNDS Included in unrestrKted fund5 ale irLvc￿e￿isSrnOUn11n8TQE34.919{2o￿- £33.733IiVh￿h ￿EdeSignatEd funds s¢t %idt fot the puryx)se ofryjaciog the T￿￿ premises on¢xpuyofthe le4se. li isthc T]ust'swli¢y to hold the furLd forlhe duration ofthc 99 ytsrlth%e. 15. RRLATEDPARTY DISCLOSURLS 19