The Parish Church of St. Michael the Archangel Shalfleet, Isle of Wight
Annual Report and Financial Statements of the
Fabric Restoration Charitable Trust. (“The Trust”) Charity Registration Number: 1072825
For the year ended 31 December 2021
Bankers:
Lloyds Bank plc 22 St Thomas’s Square Newport Isle of Wight PO30 1SQ
Independent Examiner:
Clare Gordon 19, Ensign Close Cowes PO31 7UZ
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Report of the Trustees 2021
Mr N Oulton, appointed 2016, Chairman from November 2017 Mr R Powell, Treasurer, appointed 2016 Miss C Sutherland, appointed 2006 Mr H Blacksell, appointed 2020 Mrs Prue Osborne, Secretary, appointed 2013
The Trustees have pleasure in presenting their annual report for the period 1 January 2021 to 31 December 2021.
Formation and Registration as a Charity:
The Trust, commonly known as “Shalfleet Church Restoration Trust”, was formed by Deed on 23 November 1998 and as amended by resolutions dated 28/03/2001, 26/04/2004, 24/04/2006, and 14/05/2012. The Trust was registered as a charity (Number: 1072825) with the Charity Commission for England and Wales on 7 December 1998.
Objects:
The objects of the Trust are to advance the Christian religion through the maintenance, repair, restoration, preservation, improvement, beautification and reconstruction of the fabric of The Parish Church of St. Michael the Archangel, Shalfleet, Isle of Wight, its monuments, fixtures, fittings, furniture, stained glass, ornaments and other chattels and its churchyard including the lands upon which they stand, and which are owned by the church.
Bank Account and Savings
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The Lloyds account on the end of 2021 was standing at £21,935, and we have an estimated £1,327 in unclaimed VAT and Gift Aid that will be applied for at the end of the year. We have received a total of £42,502 from the Sutherland Trust, this was made up by £40,000 from the original £50,000 promised, plus £2,502 for the new grill. I hope that we will be able to get the additional £10,000 when we have completed the south aisle window, but Dr Durrant has not confirmed this yet and was clearly slightly concerned when we requested the additional money for the grill. We have received all other grants promised for the windows project.
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We have Accumulation shares in the CBF Church of England Investment Fund. The most recent valuation was £75,803, of which £33,754 is available for funding repairs under the terms of our financial policy.
Windows
Work on the restoration of the windows is continuing, but the main East Window was completed earlier in 2021 and looks stunning. We look forward to completing the window in the south aisle in 2022. We have paid out a total of £99,757 on ‘major renovations’ in the last 3 years and we anticipate that the cost of the south aisle window will be around £25,000, but we will get an up to date quote before the work is started.
Ongoing Maintenance
The Fabric Trust has taken over responsibility for the cost of maintenance of the churchyard, notably the grass cutting. The Friends Group work parties have been well supported and we have regular people involved in the grass cutting.
There are still quite a few major projects that are underway:
- Renovating the hedge along the north side of the new churchyard. This has been cut back significantly already, but some tree surgery is necessary and possibly some replanting so that we can develop this into a reasonable hedge with occasional trees. This
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will make maintenance easier in the future.
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Renovating the hedge along the south side of the church bordering Church Lane. As above it would be nice to make this into a smaller, easier to maintain hedge that can be maintained. A good start to this was made in early 2022.
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Reduce the thickness of the ‘hedges’ around the orchard. It would be nice to see this area developed into a community resource.
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Tree surgery. There are a several trees within the churchyard that need significant surgery/removal. We have made a start, but there is a lot more work needed. When time permits, I want to develop a map of all trees in the churchyard and agree a management plan for each of them.
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Continuing ivy removal on the stone walls round the perimeter.
Early in 2022 discussions were started with Shalfleet School and the Hampshire and IOW Wildlife Trust to provide an area where local children can become involved in the ‘Wilder Wight’ community project. The objectives will be agreed early in 2022. We spent a total of £1,968 on routine maintenance in 2021.
Funding
It has not been possible to organise large fund raising events this year due to the pandemic, but we have managed to provide a steady income from small donations (selling produce etc) and the Friends Group. Funds raised so far this year are:
| Friends Group. Funds raised so far this year are: | |
|---|---|
| Regular Giving | £420 |
| General donations (includes £1,700 for a ride on mower and strimmer) | £1,875 |
| Events (Fete, Open Gardens, Ride and Stride etc) | £0 |
| Friends Group donations | £855 |
| Surplus interest on Accumulation Fund (estimate 3% above RPI) | £10,564 |
| Total: | £13,714 |
Friends Group
We now have a total of 20 individuals/families signed up as a Friend of Shalfleet Church. We are planning an ‘Awareness campaign’ once work on the windows has been completed, but any support by introducing people you know would be much appreciated. We try to send out quarterly newsletters to keep members aware of what we are doing and we have had quite a few working parties. Unfortunately, these were somewhat curtailed by the COVID restrictions early in the year, but our core team of grass cutters have managed to keep the grass looking respectable as well as carry out maintenance on some of the boundaries, walls and paths. We managed to get sponsorship through the Friends to buy a new ride on lawnmower and an additional strimmer. All have been used extensively this summer. In addition to the formal working parties we have also assigned responsibilities for routine work to individuals. Steve Wharf and Henry Blacksell do the majority of the grass cutting in the main churchyard, whilst Steve Sallis keeps the paths in the new graveyard and the main churchyard trimmed. Henry is doing sterling work along the verges in Church Lane. Michael Beavis is keeping the grass immediately in front of the Village Hall trimmed. I would like to thank all who have given their time to support the working parties. We usually do 3-4 hours work and when the pub is open follow this by a lunch.
Accounts
Detailed accounts as required by the Charities Act 1993, section 42(3), have been prepared on the receipts and payments basis. These are attached hereto at pages 5 to 7.
Audit:
Under the provisions of the Charities Act 1993, Section 43 allows the appointment of an Independent Examiner. This role was carried out by Clare Gordon for the 2021 accounts.
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Rdiremettt and Eleetion of Trusteu: The Tru Deed provides for the Tnjstees to apwJint¢d aThl every year at the Annual General Meeting of the TnLsL wbi¢h shall be held iDunethately fOre Annual General Me¢ting of the ChurcFL A¢¢ivitiu and Interests ofthe TThsttt8: The TteeS give their time f¢1y. None of the TnL8te¢s or their near relatives has received any pecuniary b¢n¢fit from the TnLSt. Any out of k¢1 expenditure on b1r of the TnLSt been refund against wIitten Tlptl evide¢. The Year Ahead: The work on the TelvatIOn of the south aisle east window ¢ompleted in 2022. The annual maintenance programme will be ¢ontiDucd. and the gener81 fabric of the chur¢h will continue be monitored. and all nec¢s5ary WO will n]mISsIOned. Th¢ Friends of Shalfleet Chur¢b was initiated in 2018 and IM)th voluntary donations by the MernE[S and the titne given during the working parties b&8 h&1 a significant inwact on the costs of routit)e maintenance in the ¢hur¢hyard. The would like to thank all 'Frien(L8' who offeTsJ their tim¢ or financial supwrt to the Fabric TDJst dwiDg 2021. Signed by MrN Oulto TnL%teeandChairmanofth¢Tntstres ....................................................... Page4of8
The Parlsh Church of SL Mlthael the Archangel. ShaHleet.151e of Wltht Fabrk Restoratlon Trust Charlty Re8lstratlon Number 1072825 Accounts for the year ended 31 December 2021 STATEMEMfoF ANA14C zi Fund5 Ti T(tsl Pknnned Griryand ColkniDn Box Donat•Jn5 £ 10.875 £ Net Gfft Avj •rx4 VAT receNed in rurrerrtyer £ 10,932 £ FrKgnds GTOUP donations 855 £ frtyn arth1llesyr¥tIA1 fur S•les and Fayres Grnnts É 21502 £ 603 £ 1,113 1.836 885 £ IOA75 £ 10,992 855 £ 22,502 E 30.0 Investrnent8TDwthforoJrrentyear £ 10,146 E IIJ66 £ 11,312 In¥e5tmeTht growth for pmious yea £ 5.986 Ch•neÈ Inmil•bl• Funds o¥vtheyear. TFaAsfers tolfTOrn fvnd £ 10.246 £ E 10.246 Trt•l Incomlni R•styJrus £ 64626 £ IW £ 67.692 £ 4ON22 JulldSry Malntrnan Expen RoutineMa1rtenan E 1.968 £ Capital paIrS and Tn•ternents £ 3&338 £ Re and Suryeys to supwt applTrtions Transfers to/from Accumulation FVNI £ 10.246 E 1.968 £ 36.338 £ 1.272 £ 46,191 E 10.246 Admihtstration 92 £ General Opera1 Costs £ 10.934 £ 92 £ 10.934 755 Tolal Res*¢ •xpondod £ 59ts78 É E 59J78 £ 48218 IDeftitllsuUSo1lrtorneo¥ertxPtt¥1l £ 7M49 £ L066 £ 8.114.£ 7,796 Totsl Fyrth brnu8htft•w¥d Totsl Funds rrIed lon¥ard £ 4D.983 É 89.624 E 55W É 41049 £ 97.739 £ 97NU Page5 of8
The Parlsh thurth of SL Mlthael the Archanpl. Shalllrt 151e of Wlght Fabrk Rest010Th Trust Charlty Re8tstration Number 1072825 Accounts forthe year ended 31 De¢ember 2021 2021 Tol•l Total Inland IlevenuÈ lumpaid GittAidl •NI VAT LsTS8Bankp £ 2L935 £ f 2L935 The CBF Cffiuh ofEngknd In¥eArment FuThl £ 33.7Y f 42.019 £ 75.W3 £ 2S,133 £ 64,491 Total Assets £ 55,W £ 42.049 £ 97.n9 É 89,624 Tot•1 A%Mts fiabllMle5 £ S5.fr £ 41.049 £ 97.739 E 89,624 G¢rthl Ftsnds £ £ £ 55. . £ 41049 £ 41049 £ 41641 £ 559) £ 41049 £ 97.739 £ 89M5 These •crour1tsETeappr+rd bytheTru51ees on Mr N.thJhon. Trustee and thrMan oftheTriAees 7nee Page6of8
The Parish Church of St. Michael the Archangel, Shalfleet, Isle of Wight Fabric Restoration Charitable Trust.
(“The Trust”)
Accounts for the year ended 31 December 2021
Notes to the Accounts:
1. Accounting Policies.
(a) Basis of Accounting
The accounts have been prepared on the receipts and payments basis. Income, including donations, grants, VAT refunds and Gift Aid, is reported when it is received into the bank account and costs are reported when invoices are settled.
(b) Trust Funds
Donations received for specific purposes are shown as Restricted Funds. Where the cost of specific work exceeds the appropriate portion of the Restricted Funds, the shortfall is met out of General Funds.
(c) Tax reclaimable
All tax reclaimed under the Inland Revenue Gift Aid Scheme or through recovery of VAT for approved works is included under Incoming Resources when the money is received into the Trust’s bank account.
(d) Investment Fund
The annual increase (or decrease) in value of the shares in the CCLA fund is reported in both General and Restricted Funds. The value of the Restricted Fund is increased annually by applying the average annual Retail Price Index to the value of the Capital element. If the increase in the fund is greater than the RPI, then the difference is reported under General Funds. Withdrawals are only made from the General on an ‘as needed’ basis. All additions to and withdrawals from the investment fund are reported under ‘Change in available Funds over the year’.
(e) Value Added Tax
The Trust is not able to reclaim Value Added Tax incurred on the purchase of goods and services. However, VAT is able to be reclaimed on certain maintenance of the Fabric costs.
2. Repair Commitments
The trust has entered into contracts estimated to amount to £28,000 for the renovation of the east window in the southern aisle. These works should be completed in 2022.
3. Contingent Liabilities
Under the terms of the English Heritage grant, The Trust undertook a liability for the maintenance of the Church for ten years from the completion of the relevant works in 2003. Although this has now expired appropriate maintenance will be continued.
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Independent Examiner's Report to the Trustees of the Parish Church of St. Michael the Archangel, Shalfleet, Isle of Wight Fabric Restoration Charitable Trust
I report on the accounts of the Trust for the year ended 31 December 2021 which are set out on pages 5 to 7.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the account and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
- (i) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met;
or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
11/06/2022
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