## **The Friends of the Church of St Hubert Idsworth Trust Annual Report & Financial Statement For the year ending 31 March 2025**
Registered Charity Number: 1168533
Principal Address: Examiner:
Independent
Mrs Tracy Eggleston Bookkeeping Services 67 Castle Road Ford Lane Rowlands Castle
Total
Peregrine House,
Ford
Hampshire PO9 6AR
Arundel BN18 0DF
This Annual Report and Financial Statement has been prepared in accordance with the current guidance for charity reporting and accounting: the essentials November 2016 updated 14 June 2023, issued by the Charity Commission for England and Wales. The trustees have elected to produce annual accounts using the accruals method.
## **Structure, Governance & Management**
The Friends of the Church of Saint Hubert Idsworth Trust also known as ‘The Idsworth Church Friends Trust’ or ‘Friends Trust’ is a Charitable Incorporated Organisation (CIO) established 1 August 2016 for charitable purposes only for the public benefit and is constituted as a trust.
|**Charity Trustees**
~~ce~~|**Charity Trustees**
~~ce~~|**Charity Trustees**
~~ce~~|**Charity Trustees**
~~ce~~|**Charity Trustees**
~~ce~~|
|---|---|---|---|---|
|**Name**
~~ce~~
~~a~~|**Position**
~~ce~~|**At**
**1**
**April**
**2024**
~~ce~~|**Appoin**
**ted**
~~ce~~
~~ee~~|**Resign**
**ed**
~~ce~~|
|Mrs
Tracy
Eggleston
~~a ee~~
~~a~~
~~a~~|Treasurer
~~ee~~
~~ee~~|~~ee~~
~~ee~~|~~ee~~
~~ee~~|~~ee~~|
|Canon Wendy
Kennedy
~~a ee~~
~~a~~
~~a~~
~~a~~|Trustee
&
PCC
Representative
~~ee~~
~~ee~~
~~ee~~|~~ee~~
~~ee~~
~~ne~~|~~ee~~
~~ee~~|~~ee~~|
|Mr
Andrew
Fisk
~~a~~
~~a~~
~~a~~|Trustee
~~ee ~~
~~ee~~
~~ee~~|~~ee~~
~~ne~~
~~ee~~|||
|Mr
Simon
Hartley
~~a~~
~~a~~
~~a~~|Trustee
~~ee ~~
~~ee~~
~~ee~~
|~~ne~~
~~ee~~
~~**e**e~~
|||
|Mrs
Ann
Hartley
~~a~~
~~a~~
~~a~~|Trustee
~~ee ~~
~~ee~~
|~~ee~~
~~**e**e~~
|~~ee~~
||
|Mrs
Dawn
Bishop
~~a e~~
~~a~~|Trustee
~~ee ~~
~~e~~
|~~**e**e~~
~~e~~
|~~ee~~
||
|Mr TimCowin
~~a~~|Trustee
||~~ee~~
||
|Mr TonyBird
~~eG~~|Trustee/Treasurer
~~eG~~|~~eG~~|~~eG~~|~~eG~~|
The Trustees as at the beginning of the year are shown in the third column of the chart above. The trustees continue to function without a Chair. Following a recruitment process the Friends are pleased to announce the appointment of 3 new trustees, 2 of whom have were appointed in January 2025 whilst a third will take up there appointment later in the year. Three of the Trustees will reach their maximum term of office during 2025, therefore the Friends will continue to seek new trustees into the charity. The Treasurer Tracy Eggleston tendered her
resignation in the autumn and formally steps down as Treasurer and Trustee 1 April 2025, at which point Tony Bird will succeed as Treasurer.
The following organisations may propose a candidate to represent them as a trustee:
- The Parochial Church Council of the church of Saint Hubert Idsworth
- The Rowlands Castle Association of Rowlands Castle, Hampshire
- The Board of Governors of Winchester College of Winchester, Hampshire
The Trustees adhere to the Charity Governance Code which promotes good governance, enables and supports compliance with relevant legislation and regulation; promotes attitudes and culture where everything works towards fulfilling the Trusts vision. The Trustees are ever mindful of the issues posed by governance, risk assessment and safeguarding. Such challenges are kept under review.
## **Objectives**
The objects of the Friends of the Church of St Hubert’s Idsworth Trust are:
- For the benefit of the public to help maintain, repair, restore, preserve, improve and enhance the fabric of the church of St Hubert Idsworth, as a place of Christian worship for the local area, and a venue of choice for sacred and secular events for the benefit of the widest possible community.
- To advance education of the public in the heritage of the church and the local area by providing information on its history and architecture.
## **Achievements & Performance**
A Trustee of the Friends of St Huberts, Mr Simon Hartley, sets out below the achievements of the past year to 31 March 2025..
In 2024 The Friends activities were reduced considerably in order to support the building works programme directed by John Bannell.
In June the Friends held an AGM and invited both congregation and friends to present both financial and support activities. This was also supported by an update by John Bannell on the programme of works to be carried out during 2024.
In July the Empty Frets led our very popular “picnic in the park” event at St Huberts Church. Attendance was in excess of 160 and we were blessed with sunshine and excellent music. This raised £1,400. The Friends also attended the Rowlands Castle Fair which was a well- supported event where we were able to present the Friends programme to the wider community and ask the local community to provide their thoughts regarding St Huberts by completing a questionnaire. [The questionnaires will be used by the PCC to help inform future grant applications].
In August the Friends supported the Historic Society by exhibiting at the Church on the Green. This was a great opportunity to engage further with the local community and gather more questionnaires.
During 2024 the PCC led by John Bannell concentrated on four major building projects.
- 1) Porch restoration
- 2) Replacement cast iron guttering and down pipes
- 3) New ground drainage system around the periphery of the church
4) Preparation for the removal of the end pews to develop digital interpretation activities.
All this made dramatic improvements to water ingress to the building, reduced levels of damp and provided improved internal environment for the preservation of the church interior including the wall paintings. The Friends involvement was to provide match funding (matching grants received by the PCC) and advancing funds for VAT, prepayments for contractors and professionals to help the PCC cash flow. The net funds provided for these projects were £41,000 (not all paid in the same year).
The Friends Invited Peter Martindale a renowned Wall Painting conservator to assess and report on the condition of the church wall paintings. He concluded the paintings although they needed cleaning, they had not appreciably deteriorated but this work should not be carried out before the completion of works.
Two of the Friends Trustees here invited to join, with PCC members, a Steering Group in order to establish plans to engage with the wider community and to link their interests with St Huberts.
Finally in addition to our unrestricted funds, held by the Friends, the funds invested by Brewin Dolphin increased to £212.337 in Jan 2025. This subsequently has fallen to £197,737 31 March 2025 due to USA and Global market changes.
## **Policy on Reserves**
The policy on Reserves is unchanged from previous years and is set out below:
The Trust will operate two Reserves:
1. Operating Reserve with the objective to set aside 3 years of expenditure to cover the ongoing costs of the Trust (excluding expenditure for fund raising events) in the event of a significant loss of revenue.
2. Matched Funds Reserve to set aside funds to cover matched funding obligations from existing grants plus such funds as the trustees deem appropriate towards matched funding for future grant applications.
The funds will be commingled with the general cash of the Trust. Use of the funds will be by application to the Chair and approved by a majority of the Trustees.
This policy will be reviewed at least annually and in accordance with the Trusts governance programme.
The table below provides a summary of reserves as at 31 March 2023
|**Operating Reserve**|**Operating Reserve**|**Matched Funds Reserve**|**Matched Funds Reserve**|
|---|---|---|---|
|Opening Balance:|£3,000|Opening Balance 1 April 24:|£125,000|
|||Additional Funds|£5,000|
|||||
|Closing Balance:|**£3,000**|Closing Balance 31 Mar 25:|**£130,000**|
## **Investment Policy**
This policy sets out the objectives of the investment (long and short term), the trustees approach to risk, liquidity requirements, management and ongoing monitoring and reporting. The investments are managed by a sub-committee of trustees.
## **Financial Review**
The March 2025 financial statements have been prepared on an accruals basis using the Charities Commission template. The Trust will submit the full accounting template to the Charities commission, with a condensed version shown in this report, omitting those notes in the template that are not relevant to these accounts. The Statement of Financial Activities show that we received more income than paid out in expenses during the
year. The principle sources of income are from Donations (£2,312) and Events (£1,700). The main expenditure relates to grant paid to St Hubert’s PCC (£36,463). This year our investments achieved an unrealised gain (£5,818) with investments valued at £197,737.
## **Statement of Financial Activities**
**Recommended categories by activity Incoming resources (Note 1) Income and endowments from:** Donations and legacies Charitable activities Other trading activities Investments Separate material item of income Other _**Total**_
**Resources expended (Note 2) Expenditure on:** Raising funds Charitable activities Separate material item of expense Other _**Total**_
**Net income/(expenditure) before investment gains/(losses)** Net gains/(losses) on investments **Net income/(expenditure) Extraordinary items Transfers between funds Other recognisedgains/(losses):** Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses) _**Net movement in funds**_
_**Reconciliation of funds:**_ Total funds brought forward _**Total funds carried forward**_
|**Unrestricted funds**
**Restricted income**
**funds**
**Endowment**
**funds**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted funds**
**Restricted income**
**funds**
**Endowment**
**funds**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted funds**
**Restricted income**
**funds**
**Endowment**
**funds**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted funds**
**Restricted income**
**funds**
**Endowment**
**funds**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted funds**
**Restricted income**
**funds**
**Endowment**
**funds**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|
|4,490|-|-|4,490|7,149|
|-|-|-|-|2,000|
|1,700|-|-|1,700|14,636|
|431|-||431|3,238|
|-|-|-|-|-|
|-|-|-|-|-|
|6,621|-|-|6,621|27,023|
||||||
|-|-|-|-|-|
|36,763|-|-|36,763|21,221|
|-|-|-|-|-|
|1,882|1,872|-|3,754|2,628|
|38,645|1,872|-|40,517|23,849|
||||||
|32,024
-|1,872
-|-|33,896
-|3,174|
|-|-|-|-|-|
|32,024
-|1,872
-|-|33,896
-|3,174|
|-|-|-|-|-|
|-|-|-|-|-|
||||||
|-|5,818|-|5,818|20,191|
|-|-|-|-|-|
|32,024
-|3,946|-|28,078
-|23,365|
||||||
|345,344|-|-|345,344|321,979|
|313,320|3,946|-|317,266|345,344|
## **Balance sheet**
|**Fixed assets**
Intangible assets
Tangible assets
Heritage assets
Investments (Note 3)
**_Total fxed assets_**
**Current assets**
Stocks
Debtors (Note 4)
Investments
Cash at bank and in hand (Note 5)
**_Total current assets_**
**Creditors: amounts falling due within one year**
**(Note 6)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
Endowment funds (Note 6)
Restricted income funds (Note 6)
Unrestricted funds
Revaluation reserve
**_Total funds_**
**Signed by two trustees on behalf of all trustees**|**Fixed assets**
Intangible assets
Tangible assets
Heritage assets
Investments (Note 3)
**_Total fxed assets_**
**Current assets**
Stocks
Debtors (Note 4)
Investments
Cash at bank and in hand (Note 5)
**_Total current assets_**
**Creditors: amounts falling due within one year**
**(Note 6)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
Endowment funds (Note 6)
Restricted income funds (Note 6)
Unrestricted funds
Revaluation reserve
**_Total funds_**
**Signed by two trustees on behalf of all trustees**|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
F02
F03|**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
F02
F03|**Total 2025 Total 2024**
**£**
**£**
F04
F05|**Total 2025 Total 2024**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|197,737|-|197,737|193,791|
|||-|197,737|-|197,737|193,791|
||||||||
|||-|-|-|-|-|
|||820|-|-|820|2,805|
|||-|-|-|-|-|
|||118,879|-|-|118,879|148,868|
|||119,699|-|-|119,699|151,673|
||||||||
|||170|-|-|170|120|
||||||||
|||119,529|-|-|119,529|151,553|
||||||||
|||119,529|197,737|**-**|317,266|345,344|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||119,529|197,737|-|317,266|345,344|
||||||||
|||-|||-|-|
||||197,737||197,737|193,791|
|||119,529||-|119,529|151,553|
|||-|-||-|-|
|||119,529|197,737|-|317,266|
345,344|
||||||||
|||Signature||Print Name||Date|
||||||||
||||||||
## **Note 1 Analysis of income**
|**TOTAL INCOME**
**Donations and**
**legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate material**
**item of income:**
**Other:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total 2025 Total 2024**
**£**
**£**
Donations and gifts
2,312 - - 2,312 276
Gift Aid
828 - - 828 363
Legacies
- - - - 5,000
General grants provided by government/other charities
- - - - 2,000
Membership subscriptions and sponsorships which are
in substance donations
1,350 - - 1,350 1,510
Donated goods, facilities and services
- - - - -
Other
- - - - -
**Total**4,490- - ~~4,490 9,149~~
1,700 - - 1,700 14,636
- - - - -
- - - - -
Other
~~- - - - -~~
**Total**1,700- - ~~1,700 14,636~~
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
431 - - 431 3,238
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**431 - - 431 3,238
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fxed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related investment
- - - - -
Royalties from the exploitation of intellectual property
rights
- - - - -
Other
- - - - -
**Total** - - - - -
6,621 - - 6,621 27,023
**Analysis**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total 2025 Total 2024**
**£**
**£**
Donations and gifts
2,312 - - 2,312 276
Gift Aid
828 - - 828 363
Legacies
- - - - 5,000
General grants provided by government/other charities
- - - - 2,000
Membership subscriptions and sponsorships which are
in substance donations
1,350 - - 1,350 1,510
Donated goods, facilities and services
- - - - -
Other
- - - - -
**Total**4,490- - ~~4,490 9,149~~
1,700 - - 1,700 14,636
- - - - -
- - - - -
Other
~~- - - - -~~
**Total**1,700- - ~~1,700 14,636~~
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
431 - - 431 3,238
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**431 - - 431 3,238
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fxed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related investment
- - - - -
Royalties from the exploitation of intellectual property
rights
- - - - -
Other
- - - - -
**Total** - - - - -
6,621 - - 6,621 27,023
**Analysis**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total 2025 Total 2024**
**£**
**£**
Donations and gifts
2,312 - - 2,312 276
Gift Aid
828 - - 828 363
Legacies
- - - - 5,000
General grants provided by government/other charities
- - - - 2,000
Membership subscriptions and sponsorships which are
in substance donations
1,350 - - 1,350 1,510
Donated goods, facilities and services
- - - - -
Other
- - - - -
**Total**4,490- - ~~4,490 9,149~~
1,700 - - 1,700 14,636
- - - - -
- - - - -
Other
~~- - - - -~~
**Total**1,700- - ~~1,700 14,636~~
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
431 - - 431 3,238
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**431 - - 431 3,238
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fxed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related investment
- - - - -
Royalties from the exploitation of intellectual property
rights
- - - - -
Other
- - - - -
**Total** - - - - -
6,621 - - 6,621 27,023
**Analysis**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total 2025 Total 2024**
**£**
**£**
Donations and gifts
2,312 - - 2,312 276
Gift Aid
828 - - 828 363
Legacies
- - - - 5,000
General grants provided by government/other charities
- - - - 2,000
Membership subscriptions and sponsorships which are
in substance donations
1,350 - - 1,350 1,510
Donated goods, facilities and services
- - - - -
Other
- - - - -
**Total**4,490- - ~~4,490 9,149~~
1,700 - - 1,700 14,636
- - - - -
- - - - -
Other
~~- - - - -~~
**Total**1,700- - ~~1,700 14,636~~
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
431 - - 431 3,238
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**431 - - 431 3,238
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fxed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related investment
- - - - -
Royalties from the exploitation of intellectual property
rights
- - - - -
Other
- - - - -
**Total** - - - - -
6,621 - - 6,621 27,023
**Analysis**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total 2025 Total 2024**
**£**
**£**
Donations and gifts
2,312 - - 2,312 276
Gift Aid
828 - - 828 363
Legacies
- - - - 5,000
General grants provided by government/other charities
- - - - 2,000
Membership subscriptions and sponsorships which are
in substance donations
1,350 - - 1,350 1,510
Donated goods, facilities and services
- - - - -
Other
- - - - -
**Total**4,490- - ~~4,490 9,149~~
1,700 - - 1,700 14,636
- - - - -
- - - - -
Other
~~- - - - -~~
**Total**1,700- - ~~1,700 14,636~~
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
431 - - 431 3,238
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**431 - - 431 3,238
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fxed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related investment
- - - - -
Royalties from the exploitation of intellectual property
rights
- - - - -
Other
- - - - -
**Total** - - - - -
6,621 - - 6,621 27,023
**Analysis**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total 2025 Total 2024**
**£**
**£**
Donations and gifts
2,312 - - 2,312 276
Gift Aid
828 - - 828 363
Legacies
- - - - 5,000
General grants provided by government/other charities
- - - - 2,000
Membership subscriptions and sponsorships which are
in substance donations
1,350 - - 1,350 1,510
Donated goods, facilities and services
- - - - -
Other
- - - - -
**Total**4,490- - ~~4,490 9,149~~
1,700 - - 1,700 14,636
- - - - -
- - - - -
Other
~~- - - - -~~
**Total**1,700- - ~~1,700 14,636~~
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
431 - - 431 3,238
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**431 - - 431 3,238
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fxed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related investment
- - - - -
Royalties from the exploitation of intellectual property
rights
- - - - -
Other
- - - - -
**Total** - - - - -
6,621 - - 6,621 27,023
**Analysis**
|
|---|---|---|---|---|---|---|
||Donations and gifts|2,312|-|-|2,312|276|
||Gift Aid|828|-|-|828|363|
||Legacies|-|-|-|-|5,000|
||General grants provided by government/other charities|-|-|-|-|2,000|
||Membership subscriptions and sponsorships which are
in substance donations|
1,350|-|-|1,350|1,510|
||Donated goods, facilities and services|-|-|-|-|-|
||Other
|-
|-
|-
|-
|-
|
||**Total**|4,490|-|-|~~4,490~~|~~9,149~~|
||||||||
|||1,700|-|-|1,700|14,636|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other
|~~-~~
|~~-~~
|~~-~~
|~~-~~
|~~-~~
|
||**Total**|1,700|-|-|~~1,700~~|~~14,636~~|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|431|-|-|431|3,238|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|431|-|-|431|3,238|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fxed asset held for
charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual property
rights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||6,621|-|-|6,621|27,023|
## **Note 2 Analysis of expenditure**
|**Note 2 Analysis of expenditure**|**Note 2 Analysis of expenditure**|**Note 2 Analysis of expenditure**|**Note 2 Analysis of expenditure**|**Note 2 Analysis of expenditure**|**Note 2 Analysis of expenditure**|**Note 2 Analysis of expenditure**|**Note 2 Analysis of expenditure**|**Note 2 Analysis of expenditure**|
|---|---|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
~~- - - - - - - -~~
- - - - - - - -
- - - - - - - -
- - - - - - - -
300 - - 300 9,210 - - 9,210
Fudraisingagents
- - - - - - - -
Operatingcharityshops
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
~~- - - - - - - -~~
~~- - - - - - - -~~
- 1,872 - 1,872 - 1,405 - 1,405
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
300 1,872 - 2,172 9,210 1,405 - 10,615
~~--------~~
36,463- -36,463 12,011- -12,011
- - - - - - - -
~~--------~~
36,463 - - 36,463 12,011 - - 12,011
~~--------~~
- - - - - - - -
~~- - - - - - - -~~
~~- - - - - - - -~~
**Other**
423 - - 423 222 - - 222
120 - - 120 120 - - 120
265 - - 265 279 - - 279
1,074 - - 1,074 602 - - 602
1,882 - - 1,882 1,223 - - 1,223
38,645
1,872
-
40,517
22,444
1,405
-
23,849
Software & Website Fees
Miscellaneous Fees
**Total other expenditure**
**TOTAL EXPENDITURE**
~~**Total**~~
Insurance
Annual Review Fee
**Separate material item of expense**
Investment administration costs
Intellectual property licencing costs
Rent collection, property repairs and
~~i t~~
~~h~~
**Total expenditure on raising funds**
**Expenditure on charitable activities:**
~~Grant Costs~~
~~Grant Paid~~
**Total expenditure on charitable activities**
Cost of obtaining investment advice
Incurred seekinglegacies
Incurred seeking grants
Operating membership schemes and
~~sociallotteries~~
Staging fundraising events
Operating a trading company undertaking
non-charitable trading activity
Advertising, marketing, direct mail and
Start up costs incurred in generating new
~~sourceoffutureincome~~
Database development costs
Other trading activities
Investment management costs:
Portfolio management costs
Incurred seeking donations
**2025**
**2024**
**Analysis**
**Expenditure on raising funds:**|||||||||
|Incurred seeking donations|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|Incurred seekinglegacies
|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and
|-|-|-|-|-|-|-|-|
|~~sociallotteries~~
Staging fundraising events|300|-|-|300|9,210|-|-|9,210|
|Fudraisingagents|-|-|-|-|-|-|-|-|
|Operatingcharityshops|-|-|-|-|-|-|-|-|
|Operating a trading company undertaking
non-charitable trading activity|-
|-|-|-|-|-|-|-|
|
Advertising, marketing, direct mail and|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating new
|-|-|-|-|-|-|-|-|
|~~sourceoffutureincome~~
Database development costs|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|Other trading activities|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|Investment management costs:|-|1,872|-|1,872|-|1,405|-|1,405|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
|-|-|-|-|-|-|-|-|
|~~i t~~
~~h~~|-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|300|1,872|-|2,172|9,210|1,405|-|10,615|
|**Expenditure on charitable activities:**
|||||||||
|
~~Grant Costs~~
|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|~~Grant Paid~~|36,463|-|-|36,463|12,011|-|-|12,011|
||-|-|-|-|-|-|-|-|
||~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|**Total expenditure on charitable activities**|36,463|-|-|36,463|12,011|-|-|12,011|
|**Separate material item of expense**|||||||||
||~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
||-|-|-|-|-|-|-|-|
||~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|~~**Total**~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|**Other**|||||||||
|Insurance|423|-|-|423|222|-|-|222|
|Annual Review Fee|120|-|-|120|120|-|-|120|
|Software & Website Fees|265|-|-|265|279|-|-|279|
|Miscellaneous Fees|1,074|-|-|1,074|602|-|-|602|
|**Total other expenditure**
**TOTAL EXPENDITURE**|1,882|-|-|1,882|1,223|-|-|1,223|
||38,645|1,872|-|40,517|
22,444|1,405|-|23,849|
## **Note 3 Investment assets**
## **3.1 Fixed assets investments**
|**3.1 Fixed assets investments**|||||||
|---|---|---|---|---|---|---|
|Carrying (fair) value at beginning of period
**Add:**additions to investments during period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the period
**Add/(deduct):**net gain/(loss) on revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social investments**|
**Other**|**Total**|
||17,495|176,296|-|-|-|193,791|
||-|-|-|-|-|-|
||- 1,872|-|-|-|-|- 1,872|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||- 13,283|13,283|-|-|-|-|
|||5,818|-|-|-|5,818|
||2,340|195,397|-|-|-|197,737|
Note that all items in note 3 are shown at their fair value
## **Note 4 Debtors and prepayments**
|**4.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Tot**~~**a**~~|**2025**
**£**|**2024**
**£**|
|---|---|---|
||-|-|
||60.0|2,805.0|
||760.0
|-
|
||~~820.0~~|~~2,805.0~~|
## **Note 5 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other**
|**Total**|**2025**
**£**|**2024**
**£**|
|---|---|---|
||-|-|
||-|85,000|
||118,879|63,868|
||-|-|
||118,879|148,868|
**Note 6 Creditors and accruals**
## **20.1 Analysis of creditors**
|**ted**
**Tota**|**Amounts falling due within one**
**year**|**Amounts falling due within one**
**year**|**Amounts falling due after more than**
**oneyear**|**Amounts falling due after more than**
**oneyear**|
|---|---|---|---|---|
||**2025**
**£**|**2024**
**£**|**2025**
**£**|**2024**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||170|120|-|120|
||-|-|-|-|
||-|-|-|-|
||**l**170|120|-|120|
**Accruals for grants payable Bank loans and overdrafts Trade creditors**
**Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors**
## **Note 7 Charity funds 7.1 Details of material funds held and movements during the reporting period**
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
||||**2025**|**2025**|**2025**|**2025**|**2025**|**2025**|
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund balances**
**brought forward**
**£**|
**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund balances**
**carried forward**
**£**|
|Restricted Funds|R|LongTerm Capital Growth|193,791|-|- 1,872|-|5,818|197,737|
|Unrestricted Funds
|U|Fund raising (incl Matched Funds) & Grant making|151,553|6,621|- 38,645|-|-|119,529|
|**_Other funds_**|**N/a**|**N/a**
|-
|-
|-
|-
|-
|-
|
|~~**Total Funds**~~|||~~345,344~~
|~~6,621~~|~~- 40,517~~|~~-~~|~~5,818~~|~~317,266~~|
||||||||||
||||**2024**||||||
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund balances**
**brought forward**
**£**|
**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund balances**
**carried forward**
**£**|
|Restricted Funds|R|Long Term Capital Growth|175,005|-|- 1,405|-|20,191|193,791|
|Unrestricted Funds|U|Fund raising (incl Matched Funds) & Grant making|146,974|27,023|- 22,444|-|-|151,553|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||321,979
|27,023|- 23,849|-|20,191|345,344|
Independent Examiners Report to the Trustees of The Friends of the Church
of St Hubert Idsworth Trust
Respeclive Responsibilities of Trustees and Examiner
The chanvs trustees a re¥(Ytsible prr31Th accwnts. The ch*itys trustees c¢xtsid
that an audrt is rw)t rJulred UM'S 5Ear under SeCtK 144 of the charrt Act 2011 (the Chantses Act) and
that independent examirHb"cffi B needed.
It is my reskKJr6itslrty to:
J exami the accounts Und *ClI 145 rf the chan1$ Ac(
J to fdknv procedures laid d(y•m in the genwal CireCts" Other matters in connth *ith the exaMInatK to which attention slNyJld Ix drawn
In ordef to enable a wq)er urmjerstanding of the accounts to be reac1d.
sned.
Dated: 23° Arm"12025
J Arthur ACQ4 Chartered Acc(xJntant, for arKI behalf rrf Total B(x)kkeeyThJ Services Address:
Peregrine House. Ford Lane, F1, Arde1, West Sussex P018 ODF