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2023-10-01
Sage Accounts Production Advanced 2023 - FRS102_2023_Charity
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02161087
2023-10-01
2024-09-30
02161087
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COMPANY REGISTRATION NUMBER:
02161087
CHARITY REGISTRATION NUMBER:
297725
|
WARMINSTER PRESERVATION TRUST LIMITED |
|
|
Company Limited by Guarantee |
|
|
Unaudited Financial Statements |
|
|
WARMINSTER PRESERVATION TRUST LIMITED |
|
|
Company Limited by Guarantee |
|
Year ended 30 September 2024
|
Directors' annual report (incorporating the director's report) |
1 |
|
|
|
Statement of financial activities (including income and expenditure account) |
3 |
|
|
|
Statement of financial position |
4 |
|
|
|
Notes to the financial statements |
5 |
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|
WARMINSTER PRESERVATION TRUST LIMITED |
|
|
Company Limited by Guarantee |
|
|
Directors' Annual Report (Incorporating the Director's Report) |
|
Year ended 30 September 2024
The directors, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended
30 September 2024
.
Reference and administrative details
|
Registered charity name |
WARMINSTER PRESERVATION TRUST LIMITED |
|
|
|
Charity registration number |
297725 |
|
|
|
Company registration number |
02161087 |
|
|
|
Principal office and registered |
7 Vicarage Street |
|
office |
Warminster |
|
Wiltshire |
|
BA12 8JG |
|
England |
|
|
The directors
|
Mr C March |
(Retired
29 July 2024) |
|
Ms D H Miller |
|
|
Mrs L Phillips |
|
|
Mrs D R Reynolds |
|
|
Mr J Acton |
|
|
|
|
Structure, governance and management
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2016.
Objectives and activities
The principal objective and aim of the Company is to buy or otherwise aquire and to sell, let on lease or tenancy, mortgage or otherwise dispose of buildings or land or any estate or interest therein to preserve for the benefit of the townspeople of Warminster whatever of the English historical, architectural and constructional heritage may exist in, and around the aforementioned town in the form of buildings of particular beauty or historical architectural or constructional interest.
Achievements and performance
As the funds of the company have reduced and funding to acquire suitable properties has diminished the organisation is not currently involved in any building projects. Instead, the company is actively seeking ongoing projects within other like minded and reputable organisations to which it may provide some financial assistance with the aim of preserving buildings of historical importance in Warminster.
Financial review
The funds of the charity are under constant review to ensure they are used as advantageously as possible.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The directors' annual report was approved on
13 June 2025
and signed on behalf of the board of trustees by:
|
Ms D H Miller |
Mr J Acton |
|
Director |
Director |
|
|
|
WARMINSTER PRESERVATION TRUST LIMITED |
|
|
Company Limited by Guarantee |
|
|
Statement of Financial Activities |
|
(including income and expenditure account) |
|
Year ended 30 September 2024
|
2024 |
2023 |
|
Unrestricted funds |
Total funds |
Total funds |
|
Note |
£ |
£ |
£ |
|
|
|
|
Expenditure
|
Expenditure on charitable activities |
5,6 |
13 |
13 |
– |
|
----- |
----- |
----- |
|
Total expenditure |
13 |
13 |
– |
|
----- |
----- |
----- |
|
|
|
|
|
|
----- |
----- |
----- |
|
Net expenditure and net movement in funds |
(
13) |
(
13) |
– |
|
----- |
----- |
----- |
|
|
|
|
Reconciliation of funds
|
Total funds brought forward |
6,865 |
6,865 |
6,865 |
|
-------- |
-------- |
-------- |
|
Total funds carried forward |
6,852 |
6,852 |
6,865 |
|
-------- |
-------- |
-------- |
|
|
|
|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
|
WARMINSTER PRESERVATION TRUST LIMITED |
|
|
Company Limited by Guarantee |
|
|
Statement of Financial Position |
|
30 September 2024
Current assets
|
Cash at bank and in hand |
6,852 |
|
6,865 |
|
-------- |
|
-------- |
|
Net current assets |
|
6,852 |
6,865 |
|
|
-------- |
-------- |
|
Total assets less current liabilities |
|
6,852 |
6,865 |
|
|
-------- |
-------- |
|
|
|
|
Funds of the charity
|
Unrestricted funds |
|
6,852 |
6,865 |
|
|
|
-------- |
-------- |
|
Total charity funds |
8 |
|
6,852 |
6,865 |
|
|
|
-------- |
-------- |
|
|
|
|
|
For the year ending 30 September 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the
board of trustees
and authorised for issue on
13 June 2025
, and are signed on behalf of the board by:
|
Ms D H Miller |
Mr J Acton |
|
Director |
Director |
|
|
|
WARMINSTER PRESERVATION TRUST LIMITED |
|
|
Company Limited by Guarantee |
|
|
Notes to the Financial Statements |
|
Year ended 30 September 2024
1.
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 7 Vicarage Street, Warminster, Wiltshire, BA12 8JG, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the directors for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4.
Limited by guarantee
The company is limited by guarantee.
The income and property of the company shall be applied soley towards the objects of the company with no dividends to the members.
Under certain circumstances every member undertakes to contribute such amount as may be required (not exceeding £1) to the company's assets.
In the event of a winding up all the asset of the company shall be transferred to some other company having similar objects. There will be no distribution to the members.
5.
Expenditure on charitable activities by fund type
|
|
Unrestricted Funds |
Total Funds 2024 |
Unrestricted Funds |
Total Funds 2023 |
|
|
£ |
£ |
£ |
£ |
|
Support costs |
13 |
13 |
– |
– |
|
|
----- |
----- |
----- |
----- |
|
|
|
|
|
|
6.
Expenditure on charitable activities by activity type
|
Support costs |
Total funds 2024 |
Total fund 2023 |
|
£ |
£ |
£ |
|
Governance costs |
13 |
13 |
– |
|
|
----- |
----- |
----- |
|
|
|
|
|
7.
Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
The charity has no staff and consequently there is no remuneration within the accounts.
8.
Analysis of charitable funds
Unrestricted funds
|
At 1 October 2023 |
Expenditure |
At 30 September 2024 |
|
£ |
£ |
£ |
|
General funds |
6,865 |
(13) |
6,852 |
|
-------- |
----- |
-------- |
|
|
|
|
|
At 1 October 2022 |
Expenditure |
At 30 September 2023 |
|
£ |
£ |
£ |
|
General funds |
6,865 |
– |
6,865 |
|
-------- |
----- |
-------- |
|
|
|
|
9.
Analysis of net assets between funds
|
Unrestricted Funds |
Total Funds 2024 |
|
£ |
£ |
|
Current assets |
6,852 |
6,852 |
|
|
-------- |
-------- |
|
|
|
|
|
Unrestricted Funds |
Total Funds 2023 |
|
£ |
£ |
|
Current assets |
6,865 |
6,865 |
|
|
-------- |
-------- |
|
|
|
|