WILTSHIRE ARCHAEOLOGICAL
AND NATURAL HISTORY SOCIETY
Charity No. 309534
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
The Museum, 41 Long Street, Devizes, Wiltshire. SN10 1 NS.
Telephone: 01380 727369

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WILTSHIRE ARCHAEOLOGICAL AND NATURAL HISTORY SOCIETY
Charity No. 309534
TRUSTEES REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
CONTENTS
Report of the Trustees
Independent Auditors, Report
Statement of Financial Activities
Balance Sheet
Note8 to the Financial Statements
Minutes of AGM held 28 September 2023
10

WILTSHIRE ARCHAEOLOGICAL AND NATURAL HISTORY SOCIETY
Charity No. 309534
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES
The objects of the Society (Charity No. 309534) are to educate the publiG by promoting, fostering
interest in, exploration, re8earGh and publication on archaeology, art, history and natural history of
Wiltshire for the public benefit. The Trustees have had regard to the Charity Commission's
guidan￿ on public benefit. The principal activity of the Society was to provide grants to the
Wiltshire Archaeological and Natural History Society (the Company) Charity No. 1080096.
ACHIEVEMENTS AND PERFORMANCE
The Society contributed £32,939 to the Company, which provided significant assistance to its
operations.
FINANCIAL REVIEW
Income and expenditure
The Society continues to re￿1v& income as the beneficiary of the Sandell Trust (Charity No.
276879). In this financial year il has paid all its income to the Company. Any operating expenses
are bome by the Company. All its expenditure is made towards the charitable activities of the
Company.
Risk Management
The Trustees have assessed the major risks to which the charily is exposed, including those
relating to the finances of the charity, and are satisfied that systems are in place to mitigate any
exposure to major risks.
Reserves
With the transfer, in November 2003, of its reserves to the Company the Society does not retain
any substantial reserves. There were no reserves at 31 March 2024. The Trustees will be
responsible for deciding how income will be dispensed in future either to the Company or to the
Collections Trust or to be held in reserve by the Society as they deem appropriate.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The Society was established in 1853 and is a registered, unincorporated charity. At the Annual
General Meeting on 22 November 2003, revised rules were approved for the regulation of the
Society. The charity is a public benefit entity.
Management
The Trustees of the Wiltshire Archaeological and Natural History Society (the Company) are the
trustees and members of the Society and its management. The Trustees meet annually during the
year to authorise expenditure, to approve the annual report and accounts and to consider any other
levant matters.
Trustees, Financial Responsibilities
The law applicable to charities in England and Wales requires trustees to prepare financial
statements for each financial year which give a true and fair view of the charity's financial activities
for that period and of its financial position at the end of the year. In preparing those financial
statements the trustees are required to:
i. select suitable accounting policies and apply them consistently-
ii. make judgements and estimates that are reasonable and prudent"
iii. State whether applicable accounting standards and statements of recommended practice have
been followed subject to any departures disclosed and explained in the financial statements; and
iv. prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.

Trustees are responsible for keeping proper accounting records whiGh disclose with reasonable
accuracy at any time the charity's financial position and to enable them to ensure that the financial
statements comply with the Charities Act 2011. They are also responsible for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities. Internal risks are minimised by the implementation of procedures for
the authorisation of all transactions and the situation is reviewed at regular intervals.
Risk Management
The Trustees have assessed the major risks to which the charity is exposed, including those
relating to the finanGes of the charity, and are satisfied that systems are in place to mitigate any
exposure to major risks.
Related Parties
The Wiltshire Archaeological and Natural History Society Gharities work closely together. This
Society does not employ staff but Company staff assist, when required, with items such as reports
and minutes. The Company bears the cost of the audit.
REFERENCE AND ADMINISTRATIVE DETAILS
The Trustees
For the year ended 31 March 2024 the Trustees of the Society, on account of being Trustees of the
Wiltshire Archaeological and Natural History Society (the Company), were as follows,.
Chair:
Martin J Nye, MA (Cantab) (to 28 March 2024>
From 28 March 2024 - Alison Hems, BA, PhD, AMA, FRSA
Alison Herns, BA, PhD, AMA, FRSA (to March 2024)
Christopher R Kelly BSC, FCA, FIOD
Richard Cardiff
Claire Dobbin, MA, BA (Hons)
Nicola Harris Bsc (Hons) (from 12 November 2023>
Lord Kerry, PhD, MA, MBA, Msc (from 12 November 2023)
Gillian Kenny, MA, PhD (resigned May 2023),
Ruth Kerr, MA, BA (Hons)
Alfred La Vardera, Msc (to 12 November 2023>
Katie Marsden, Bsc (Hons)
Daniel S Miles, BA, MA, MlfA (to 12 November 2023)
Lachlan Robertson, MA, Bsc (Hons)
Nominated Tru8teè8: Vacant, Vwltshire Councll nomlnees
Cllr. Christine Gay, Member, Devizes Town Council (from May 2021)
Deputy Chair:
Hon. Treasurer:
Elected Trustees:
Registered Office
The Society offices are based at Wiltshire Museum, 41 Long Street, Devizes, Wiltshire, SN10 1 NS.
Other formal appointments
Auditors:
David Owen & Co.
17 The Market Place, Devizes, Wiltshire, SN10 1 BA.
HSBC Bank Plc, 45 Market Pla￿, Devizes, Wiltshire. SN10 1 HZ.
Bankers:
AUDITORS
David Owen & Co acted as the Society's auditors during the year and have expressed their
willingness to continue to act.
Signed:
Dr Alison Hems, Chair, 26 September 2024

INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF THE
WILTSHIRE ARCHAEOLOGICAL AND NATURAL HISTORY SOCIETY
Opinion
We have audited the financial statements of the Wiltshire Archaeological and Natural History Society for
the year ended 31 March 2024 which comprise of the Statement of Financial Activities, the Balance
Sheet and the related notes to the financial statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable
Charities law and United Kingdom Accounting Standards, including Financial Reporting Standard 102
The Financial Reporting Standard applicable in the UK (United Kingdom Generally Accepted
Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and
of its incoming resources and application of resources for the year than ended.
have been properly prepared in accordance with United Kingdorn Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of section 144 of the Charities Act 2011
and Regulation 15 of the Charities (Accounts and Reports) Regulations 2008.
Ba813 for opinlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standards, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our oplnion.
Conclusions relating to going conGerns
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any rnaterial uncertainties relating to
events or conditions that, individually or collectively, may east Significant doubt on the company's ability
to continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect lo going concern are described
in the relevant sections of this report.
other Information
The other information comprises the infomation included in the annual report, other than the financial
statements and our auditor's report thereon, The trustees are responsible for the other information. Our
opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether there is a rnaterial misstatement in the financial statements or a material misstatement of the
other information. If, based on the work we have performed, we Conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.

Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts
and Reports) Regulations 2008 requires us to report to you if, in our opinion..
the information given in the financial statements is inconsistent in any material respect with the
trustees, report., or
sufficient accounting records have not been kept, or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.
Rasponsibilities of Trustees
As explained more fully in the Trustees, Responsibilities Statement (set out on page 2), the trustees are
responsible for the preparation of the financial statements and for being satisfied that they give a true
and fair view, and for such internal control as the trustees determine is necessary to enable the
preparation of financial statements that are free from material rnisstatement, whether due to fraud or
error.
In preparing the financial statements, the Trustees, are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the Trustee's either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 145 of the Charities Act 2011 and report in
accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are
to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that Includes our
opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit
conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at.. htt s:Ilfrc.or
.uklauditorsres
onsibilities. This description
forms part of our auditor's report.
Extent to whlch the audit was considered Gapable of detectlng irregularities, including fraud
We identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and then design and perform audit procedures responsive to those risks, including
obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
In identifying and addressing risks of material misstatement in respect of irregularities, including fraud
and non-Gompliance with laws and regulations, our procedures included the following..
We obtained an understanding of laws and regulations that affect the company. focusing on those
that had a direct effect on the financial statements or that had a fundamental effect on its operations.
Key laws and regulations that we identified included the Charities Act 2011, tax legislation, data
protection legislation and regulations imposed by the Financial Conduct Authority (FCA) with
regards to the provision of insurance policies.
We enquired of the trustees, reviewed correspondence with HMRC and reviewed meeting minutes
for eviden￿ of non-compliance with relevant laws and regulations. We also reviewed controls the
trustees have in place to ensure compliance,

We gained an understanding of the controls that the trustees have in place to prevent and detect
fraud.
We enquired of the trustees about any incidenGes of fraud that had taken place during the
accounting period,
The risk of fraud and non-compliance with laws and regulations and fraud was discussed within the
audit team and tests were planned and performed to address these risks. We identified the potential
for fraud in the following areas: misappropriation of cash and other assets, undisclosed related party
transactions outside the normal course of business.
We identified the greatest risk of material impact on the financial staternents from irregularities,
including fraud and revenue recognition of legacies, grants and investment income.
We critically reviewed judgernents and provisions included within the financial statements and
examined the associated cut-off issues. Prior period forecasts were compared to actual results to
ensure past judgements made were reasonable in comparison with eventual outcomes.
We reviewed financial statements disclosures and tested to supporting documentation to assess
compliance with relevant laws and regulations discussed above.
We enquired of the trustees about actual and pot8ntial litigation and claims.
We obtained independent confirrnations from your bank regarding balances at the year-end in
additlon to any outstanding charges.
We performed analytical procedures to identify any unusual or unexpected relationships that mlght
indicate risks of material misstatement due to fraud.
In addressing the risk of fraud due to management override of internal controls we tested the
appropriateness of journal entries and assessed whether the judgements made in making
accounting estimat8s were indicative of a potential bias.
Due to the inherent limitations of an audit, there 18 an unavoidable risk that we may not have detected
some material misstatements in the financial statements, even though we have properly planned and
performed our audit in accordance with auditing standards. For example, as with any audit, there
remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for
preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all
fraud and non-compliance with laws and regulations
Use of our Report
The report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state
to the charity's trustees those matters we are required to state to them in an Auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or
for the opinions we have formed.
David Owen & Co
Chartered Accountant and Statutory Auditor
17 The Market Place, Devizes, Wiltshire, SN10 1 BA
Date: 26 September 2024
David Owen & Co 18 eligible for appointment as auditor of the Gharity by virtue of rfs eligibilty for
appointm8nt as auditor of a company under section 1212 of the Companies Act 2006.

WILTSHIRE ARCHAEOLOGICAL & NATURAL HISTORY SOCIETY
Charity No. 309534
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrictsd
Fund
Total
Funds
2024
Total
Funds
2023
Note
Income and Endowments from:
Donations and legacies
33,000
33,000
33,000
33,000
33,000
33,000
Expendlture On:
Charitable activities
32,939
32,939
33,000
Bank Charges
61
61
33,000
33,000
33,000
Net Incomel(expenditure)
Net movèment In funds
Reconcillatlon of funds:
Total funds brought forward
Total Funds carrled forward

WILTSHIRE ARCHAEOLOGICAL AND NATURAL HISTORY SOCIETY
Charity No. 309534
BALANCE SHEET AT 31 MARCH 2024
2024
2023
Notes
Current Assets
Debtors
Cash at Bank
2,745
2,745
2,745
2,745
Total current Assets
Llabilities
Creditors". Amounts falling due within
2,745
one year
Net Current Assets
Totsl assets less current liabilities
The funds of the Soclety
Unrestricted fund8
The noles on page 9 form part of these accounts.
The financial statements were approved by the Trustees on 26 September 2024 and signed on their
behalf:
A Hems, Chair
C R Kelly, Honorary Treasurer

WILTSHIRE ARCHAEOLOGICAL AND NATURAL HISTORY SOCIETY
Charity No. 309534
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
l. Statement of Accounting Policies
Basis of Preparation
The financial statements have been prepared under the historical cost basis. The financial
statements have been prepared in accordance with the requirements of the Charites Act 2011,
with Accounting and Reporting by Charities: Statement of Recommended Practice applicable in
the UK and Republic of Ireland (FRS102) {effective 1 January 2015) and with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Society meets the definition of a public benefit entity under FRS 102.
Soclety Statu9
The Society is a registered charity, number 309534, and operates under the rules passed by
members at the Annual General Meeting on 22 November 2003,
Tangible Fixod Assets and Depreclation
The Society has no tangible fixed assets.
Incom8 and expendlture
Income and expenditure are recognised on an accruals basis.
2. Donations and Legacies
Income was received from th8 Sandell Trust of £33,000.
3. Charltable actlvltles
At a Council Meeting on 20 July 2023, the Trustees authorised the Treasurer to remit the Sandell
Trust monies to the Company (Charity no. 10800961Company no. 3885649) as they arose,
provided that the monies were not required by the Collections Trust (linked charity no. 1080096).
During the year to 31 March 2024 the Trustees transferred monies to the Company, these
transfers incurred bank charges totalling £61, resulting in a total of £32,939 being transferred to
the Company. This was with the object of the Company educating the public by promoting,
fostering interest in. exploration, research and publication on archaeology, art, history and natural
history of Wiltshire for the public benefit.
4. Trustees Remuneration
The Trustees neither received nor waived any emoluments or expenses during the year.
5. Debtors
Grants and donations: Income from the Sandell Trust
2024
2023
6. Creditors: amounts falling due within one year
Due to Wiltshire Archaeological and Natural History Society (the Company)
£2 745 £2 745

WILTSHIRE ARCHAEOLOGICAL AND NATURAL HISTORY SOCIETY
Charity No. 309534
MINUTES OF THE ANNUAL GENERAL MEETING OF THE SOCIETY
held at Wiltshire Museum
on Thursday 28 Septsmber 2023, commencing at 6.30 pm
Minute
no.
1123
PRESENT
Dr Alison Hems (Deputy Chair) - via Zoom, Mr Chris R Kelly (Hon Treasurer),
Ms Ruth Kerr- via Zoom, Mr Alfred La Vardera, Ms Katie Marsden - via Zoom,
Mr Dan S Miles, Mr Martin Nye (Chair).
In Attendance: Mr David Dawson (Director) - via Zoom, Mrs Karen P Jones
(Marketing & Administration Manger - minute taker) and Ms Nicola Trowell
(Programme Manager- Assizes for Devizes Project). Simon Kerry (Earl Kerry),
trustee elect, was also present as an observer.
APOLOGIES
Mr Richard Cardiff, Mrs Chris Gay (Devizes Town Council nominee),
Mr Lachlan Robertson and Mrs Lisa Brown (Curator). Ms Claire Dobbin was unable
to attend,
2123
WELCOME
The Chair welcomed Trustees to the meeting, with Simon Kerry attending as an
observer, prior to his election to the Board of Trustees at the November AGM of
WANHS (108009613885649).
3123
MINUTES OF ANNUAL GENERAL MEETING HELD 24 November 2022
The minutes of the Annual General Meeting held on 24 November 2022 were
AGREED as a true record of the meeting.
4123
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
The meeting RECEIVED the Report and Accounts for the year ended 31 March 2023,
which had been approved by a meeting of the Council on 20 July 2023.
5123
APPOINTMENT OF AUDITORS
Proposed by Mr Nye and seconded by Mr Kelly, the rneeting AGREED to re-appoint
David Owen & Co., Chartered Accountants, as Auditors to the Society and authorised
the Council to determine their remuneration.
The meetin
closed at 6.34
10