FRIENDS OF NORTHWOOD CEMETERY (Reglstered Charity no: 1180926) STATEMENTS OF ACCOUNTS for the year endin8 31° March 2025
FRIENDS OF NORTHW (EMEfERY REPORTS AND F114ANCIAL sfATEMENTSfor theyear endlng 31" M¥ch 2025 coKrEKrs REPORT OFTHE TRUSTEES 3,4,5 INDEPENDENf EXAMINATION INCOME AND EXPENDrruRE ACCOUNr 8AiANCE SHEEr NOTES TO THE FINANCIAL sfATEMENTS 10. IL
FRIENDS OF NOKrHWD CEMEfERY REPORT OF THE TRusfEES FOR THE YEAR ENDED 31" MARCH 2025 Conslltullon Frlends of Northwood Cemetery is a Registered Charity {No: 11809261 govemed by its Constitution. The conversion to è Charitsble Incorpornted Oryan15atif)n (CIO) became effective on l December 2018. A Charitsble In¢orporated Or8anisation is a crity registered as a body corporatr under Part 11 of the Charitles Act 2011. The Vrk of the or8anlsatlon Is overseen by a Board of Thisttts In att(d4n¢e th Chartty Law •nd throughout the report they are referred to as the Trustee5. The Trustees serving during the year ending 31st March 2025 were as follows: Tony Butt John Pullen Rkchard Dav Barry Sowerbv Jason Sowerby Rqer Willharns B•mle Colem•n The Trustses are pleased to present their report taq•th•r wlth the Fln4n¢i•l Statements of the Charlty fow the vear ended 31 March 2025. Th¢ Financial Statsments compty wlth ¢urT¢nt slatytory requirements •nd tts Constitution. Objecis of the Ch•rlty The Objects of the Charity •# set out wrthin its consti ore: To promote the hertts8e, pr•s•rvation, restoratlon and maintenance of North Cemetery Includlnq Its chapels and other stsndlng structures for the publk benefit; To promote and maintsin the burial rttords of Northw)od Cernetery for the public benefit. and To promote the conser4ion of th• l•ndsc•p•, •rborets, Ilorn and wildllfe of NorthM)od C¢metery for the publlc beneflt. bl In October 2017 the m•ior restorntion projert •t NorthMd Cemetery was completed, wlthln budge( with grant from thé Heritage Lottery Fund {HLFIIBIG Lottery Fund, In partnership with the thl Authorlty. The Charlty. In conjunctlon wlth the Lcal Authorlty.1s In Its seventh year of the ten year Management and Maintenance Plan, with the objectives of conserving the landscap¢ design of the Cemetery ind in¢reasini Its potsntl?I for communlty us•. <nIS•t10ft The Trustees oversoe the admlnlstratlon of the Charlty and meet on a rnonthfy basis. The day to day operation5 •re 5UPPOrted by professlonal advi50 as and when needed as the Charity employs no stsff. The 31" March 2008 Saw the inauguial meeting of the Friends of NOrthwC Cemetery and 17 years latw. after a £1.7m Lottery Grant, much hard Vhxk by a srn•ll band of volunteers and support from our member5, we have two beautlfully restored chapels, well-kept grounds that are not only a resting place for lost loved one5. but a wonderful green space in the town and a Heritsge Re50urte Cèntre. all of which are proving to be valuable assets for the local ¢ommunity to enjoy. On the 11 May we held a short dedlcatlon ceremony ol the Cairn in Plot 5, which comprlsed of memori•l fragments resulting from the bombing raid in June 1941. and the new stsined gla$5 reredos screen in the East Chapel. In conjunctlon the Isle of Wight Walking Festival, In both May and October we provided two 8ulded walk5 Within the cemetery which were all well attended and well received by our visitors.
Followlng discusslon5 with the British Heart Fcwndation and a local charity IW Defibrlllators arranged for a defibrillator unit to be fitted on the outside wall of the toilet block. To date. two training se55ion5 have been held for members and visitors Kwthin the Cemetery. with rnore to follow. In July we were awarded our T consecutive Green FI attalnlng the target set out in the Management and Maintenance Plan IMMPI. We remain committed to maintaining the high stsndards achieved and wll conts'nue to apply for Green Flag ststus In the ¢oming years. OUT drive to secure a rne regular fundin8 stream from local parish and t(Mi coundls has proven successfu with Northwood and Gumard Parish Councils and Covles Town Council supporting our cause which this year has ènabled us to proceed with two key health and safety objectives; the instsllation of lantern lighting outside both chapels and replacing the kitchen access steps to provlde 3 widèr platform at door level. It is our intention that these fundin8 Streams will help allevlate the pressure on our main fundraiser and her team and aid thè sustsinability of the charity. The lantern lights vRre comm155ioned in September providing much needed Iwht when holdlne evenln8 events: replacement of the kitchen steps is scheduled to commence in May 2025. We are currently seeking fvndln8 to replace the SOftwd door to the"Frlends House" whl¢h was instslled in 2(X)8, In hardwood, a project where we hope to shafe costs with the local councll. The monthly themed coffee mornings ¢ontinue to •ttra¢t many regulai visitor$ and our Saturday morning "drop-ln" sesslons, where refreshments are ¥vailable. ar• provlne popular wlth loc¥ls and vl$itors •llke who 11 In for a chat, carry out research or seek help In flndlw lost loved ones. Fdlowin8 thé su¢c•s$ of tslks l•st ye•r Twe h•v• h•d $pe•k•rs for e•¢h of the months J•nu•ry to Aprll c varlety of toptcs vthich have all been well attended. We are grateful for the 5m•ll b•nd of fundr•lsers and volunteers who support and •sslst at a51 our events, providlng refreshments and en8a8ing with visitors to the site. Our Conservation Team continues to work hard In maintalnlnB the gnyJnds, *eeplng the frontage tldy, cuttini back regrowth where nece55ary. clearing graves and rernowDR Iltter. All wood Chippings and shredding •re utillsed either on pathvAys or to infill sunken gr•ves. other volunteers are responslble for cleanlng and malntalnlng the Inslde of both chapels and asslstlng Bereavement Sepiice5 when preparing the East Chapel for funer•l5. We are artlvely seeklnq new members and volunteers thiough Volunteer Fairs and local adver51 not onlv for outdoor but for the many other activitie5 that are required to keep the charrty in operation. We hjve been su¢c¢ssful in recruitin8 some new members this year but need to conts'nue our efforts In the months to come. Behlnd the scenes. transcribirrf continues on a iegular basls and our Hlstorian has Completed the task of verfying the accura¢y ot our online plot Maps which are now available on our yb$itt. In addltion he carries out research. responds to the many queries recelved re8ardlw tIM)se Interred and prepafes articles for the qrter1¥ newsletters. Our pald up membershlp is currently 307, similar to last yeai and we have be•n fortunatè to have 8alTred several new active members and volunteer5 during the year. The Facebook site continues to prove extremely popular bwth over 550 rnembers, many of whom are regular visltors to the cemetery grounds providir8 us with feedback on issues as they arlse. In conclusion. another successful year which would not be wssible without the hard work and dedicotign of our volunteers. the support from our members. the lo¢•1 community and visitors and I remain confident that we have the determination to achieve our aims in the future.
Trustees Re%sIbIlIe$ In felallon to the Statem The Trustees continue to use the financial resources èt their disposal for maintsining and developing the facilities of Northwood Cemetery for the benefft of the local community and vlsitOf5 alike. The Trustees have prepared the Flnancial Ststtments to glve a true Ind falr view of the state of affairs of the Charity ot the end of the financial peri(. and of its surplus or defKit for the financial period. In doing so, the Trustees are required to: Select suitable aeeountln8 polleles and apply thern conslstendy; Observe the methods and principles in the Charrty Ststement of Recommended Practlce; Make judqements and estimates that are rÈJ50nable and pwdent: Prepare the Finan¢i•l Ststements on the 'going Concern, basis unless it is inappropriate to presume that the Charlty wlll eontinue its operation. The Trustees are re5pon5ible for maintslniTr4 Pfoper accounting record5 which disclose with reasonable atturn¢y at any time, the financial posttion of the Charity and enables them to ensure that the Financial Statements compty vh Charity law. They are also responsible for safeguardlng the assets of the Charity and hence, for taking re150nable Steps for the prevenllon and detectlon of fraud and other irre¢ularitles. Approved by order of the Bo•rd ofTrustees on 1hJun• 2025 and siined on Its behalf bv: Roger Williams Chalr of Trustees
114DEPENOENT EXAMINER'S REPORT TO THE TRusfEES OF FIUENDS OF NoRTD CEMEfERY (Reglstered (harlty no: 1180926) I report to the trustees on my examlnatlon of the accotsnts for the year ended 31" Marth 2025 set out on page5 7 to 12. Respoctlw resp(mslbllllles of Irustees and wmlnw The Charity's trustee5 are re5wnsible for the prepafation of the accounts in accordance with the requirements of the Charities Act 2011. The Charity's trustees consider that an audit is not required for this year lunder Sertlon 144(2) of the Charitles Art 2011 (the 2011 Artl and th an Independent examlnatlon Is requlred. Havlng 5atlsfied my5eKthat the Charity is eligible for Independent examlnation. It is my responsiblllty to.. examine the accounts under Section 145 of the 2011 Art: to follow the procedures laid down in the Genernl Dlrections ziwén by the Charlty Commlsslon (under 5ertion 145151 Ibl of the 2011 Act,. and to State whther partkular matters have come to my attentlon. 81$1$ of th• Ind¢pend•nt eyamlnerfs rwt My examinatlon was carried out In accordance vhth the General Directlons glven by the Charity Commlsslon. An eyamination includes a review of the accountFng records kept by the Charity and a comyrison of the accounts presented with those records. It also Include5 considerjtlon of any unusual items or disclosures in the accounts and seekin8 explan4tlons from vou as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that vK)uld be requlred in an audit •nd consequently no oplnlon can be 8lv•n as to whether th• accounts pr•sent a rue and fair vlevl Ind the report Is Ilmlted to those matters set out In the staternents bekm. Ind•pondeni exarnIn$ si•t•m I have completed my examination. I confirm that no terIal matters have come to rny attentlon In ¢onnection with the examination giving me cause to lIeve that in any material re5P¢Ct: Accountln8 records w•re not kept In respect olthe Charity as requirnd by sertion 130 of the Act; or The accounts do not accord with those rewrd5; or The accounts do not comply with the applicable requlrements concernln8 the forrn and content of accounts set out in the Charitlts (Accounts and Aeports} Re8ulation$ 2LM)8 other than any requlrement that the acrryjnts live a 'tNe and fail vivw which ij not • matter considered as wrt of •n Independent •xamination. I have no ¢on¢ems and have come across no other matters In connectlon wlth the examlnatlon to whlch attention Should be drnvffl in thls report in Ofdu to enable a proper undefstsnding of the account$ to be reaehed. Clare Hod8son IACMA CGMAI 33 Alexandrn Road Cowes 151e of Wight P0317FH Dats: 21° June 2025
FRIENDS OF NORTHWCK)D CEMEfERY STATEMENTOF FINANaAL AcnvmES INCOME AND EXPENDfTURE AccouKf FOR TrE YEAR ENDED 3tst MARCH IN MING RESOURCES Membership income 1765 Fundraisingand Donations ,)3 10,911 Charltable Actlvities 3,170 3,145 Grants 4,525 Glft Ald 614 TOTAL INCOMING RESOURCES 21320 15,785 OUTGOING RÉSOURCES Charitable Activities 1&239 19,464 Depredatlon of Assets TOTALOUTGOING RESQURCE5 NEf MOVEMENT IN FUNDS 3.C81 {4,1791 RECONCILIATION OF FUNC6 Total Fund5 Brought Forward Designated Funds ccrv Grants Restricted Funds crc Grant Restricted Funds IWC Grant 13,124 17.303 Lilo L810 I,iio TOTAL FUNDS CARRIED FORWARD 14518
FRIEN OF Nor(rHWOOD CEMETERY BALANCE SHEEf AS AT3tst MARCH 2025 NOTES 2025 TOTAL 2024TOTAL FUNDS FUNDS FIXED ASSEfS Debtors and Accruals Prepayments Cash at bank and In hand 1020 IT75 2C() 24,283 TOTAL CURRENT ASSErs CURRENT UABILMES CREDITORS Amounts falllng due wlthln Iyear (L639) (7,1951 TOTALCURRE14T UABiunES 116391 17,19¥ NEfcuRRENT ASSErs 2£ 17,288 TOTALASSEt5 LESS CURRENT UABILMES 2¥ 17,288 Credltor5 falllng due after l year (2,3951 (2,770) NEfASSETS 518 CAPITALAND RESERVES Unrestricted Funds Designated Funds CCTV Grants Restricted Funds- crc Restricted Funds- IWC 16.1 13,124 Lllo L810 I,iio TOTAL FUNDS li 518
The Trustees, in accordance with Chartty Cornrnission guidance. have not required the Charity to obtsin an audit of its Financial Ststements for the period ended 31" Marth 2025. The Trustees acknOledge thr responslbilitses: a. For ensuring that the Charity keeps accounting wecords in accordance wlth the genernl directlons given by the Charity Commis$ion: b. That Financial Ststements are prepared in accordance with Secti(¥n 14412) of the Charlties Art 2011 nd in a¢¢ordan¢e with the Financial Reporting Stsndard for Smaller Enthies. with an independent Mmlnlon, and For preparing Finan¢i•l Statements Ythi¢h give a true and fair view of the stste of affairs of the Charlty at th• end of each financial year and of its surplus or deficit for •ath financial yèar. The Flnanchl Ststemerrt5 were appro¥ed by the Bo•rd of Trustees on I(June 2025 and were slgned on Its behalf by: Ro8er Wllllams Chalr of Trustees
FRIENDS OF NORTHWOOD CEMETERY NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31W K4RCH 2025 kYThi1n1 Polldes Accounting conventlon The Flnanclal Statements ha¥e been prepared under the historlcal cost CanntIOn and in accordance with the Finantial Reportire Stsndard for Smaller Entrties 120141 and the requirements of the Ststement of Recommended Practlce, Accounti and Reporting by Charltles. Incorning resources Grnnts made for spedfic purposes are ¢r¢dit¢d to restricted funds and released agalnst the expenditure as incurred. Dofiations include all ¥bluntsry Inme. from scurce, and accounted for as income at the tlme of recelpt. Charltsble Actlvltses represents hire fees for the use of the Meritige Resource Centre. Resources expended Resources expended are recognised In the perl¢xl In which thw •re in¢urr¢d. Costs directly attrlbutsble to the obJ•ctlves of th• Chartty are Included In charftsble activlties. Tanqlble Flxed Assets All flxed assets had beèn fully depreciated by 31° March 2024. There are now no flxed assets recorded In the l)ooks of Kcount. all other toolirvd. fvmiture and equlpment being expensed in the year of purchase. FundACunt1nq Unr•strlcted fund$ can be US In a¢¢ordance wlth the charitable objertl¥e$ at the dlKretlon of the Trustees. Designated funds ar• those unrestrlcted funds whlch have been set aslde by the Trustees for an esstntl•l expense or future purpose. Re5trirted funds can only be used for the partbcular purposes intended within the objects of the Charity. R•strirtions aris• wh•n sp•clfied by th• donor oi grant funder when funds are restricted to speclfic purposes. Notes to the Accounts l. M•mbwthlp Incorne er•I1 membership this yr ij 307 and includes 89 life members. 2. Fundralsln8 and l)onailons Fundraising and Donations represents m¢Mies raised th¥ough online and outlet sellin8, sales of merch•ndlse, onff donations and donations raised on coffee momlnes and other events. 3. th•rltsble Acllvl The Charity receives hiwe fees from the 151e of Wlght Family History Society which go towards the running Costs of the Heritsge Resource Centre. A new Licence to Occupy for the year ended Mah 2026 has been agreed. Cowes Wl, the Solent NHS Trust (Cowes Medical Centre) and &8e UK have also hired the facilrty for small 8roup meetln8s and seminars during the year. 4. &•nts Grant funding represents sums recei¥*d frorn Cowes TO Council and Northw)od and Gurnard Parish Councils following the withdrawal of funding from the Isle of Wight Council in March 2023. This funding is for general use as decided by the Trustees for the benefit of the Charity. 10
Professional Fees 347 335 Ststionery and Prlnting 531 727 Conservatlon- Equlpmentand Materlals Conservation - Grounds ind Memorials 9,759 Travel and Volunteer Expenses Charges, Substtlptlons & Utsntss L335 617 Llght and Heat L439 L765 Insurance L(81 1,951 HRC- Furniture & Equipment 381 1327 HRC- General Runnlngcosts 345 HRC- Repairs and Malntenance Telephone and Broadband 647 545 Marketln8/ Publldtyl Events 1,528 Website Costs 14239 Notes to the •bo¥e: ConseThaiion - Equipment and Maierfals: We consldered in unnecessary to h the chipper serviced thls vear following a rnajor overhaul late in 2024 which c95t £l,PJO; we also purchased in that year an electri hedge trlmmer wlth an all up $t of £710. Conser¥atlon - Grounds Ind Memorlals: In 2025 this the c05t of rebuildin8 the kitchen 5tep5 £9,CM]O; in 2024 we instslled external lantern lighting costing £5,LXX). Insur•no: The 2025 premium represents only 6 fflon. briing the insurance period end in line with the fiscal year end. Furnltuwe & EqulpmenL' In 2024 we paid for the rered05 gla55 screen for the East Chapel. a new bwkcase and chair repairs and a WIFI upgrade totslling £2,100.
- Depredatlon of A55ets All fixed assets were fully deprecmted by 31" Marth 2024.
- Axd A55ets No additional fix¢d a$$ets were pur¢has¢d during the year. & Debtowj and prep111•1ts At 31" Mah 2025, £1,810 due fvom the Isle of wht Council as a grant towards replacement of the kltchen steps and £210 frorn Solent NHS f(x hall hlre. Insurnnce premium for 2025126 paid in advance In March £2.775.
- Cr•dltors aMnIS tslllng due wlthln one Accruals consist of £808 annual licence fee to Ancesty. £378 Isle of Wight Council for gas and elertricity usage In the Heritsge Resource Centre for the quarter ended 311t March 2025, £300 annual audit fee. £89 Mèrch expen5e5 not actioned and sundrtes £64.
- Qedltors Falllnl Due Aftff l Year In accordance wlth recognlsed accountlnq pfactlces, the defenal of Ilfe fflembershlps. recelved In advance based on a 10 year term as at 31° March 2025, is 51*d in the •¢¢ounts •t • value of E2.395.
- Totsl Funds Totsl funds for the Charity are showing at year end of £19,409, of whl¢h £3,204 is for specific projects: The balance of Grants from Cowes Town Councll and NorthxbDd and Gurnard Partsh Counclls of £284 Is for the fundlng of Cm 5ervlclne and maintenance. Th¢ £l,IlQ balanrx of a grant from Cowes Tom Council In 2017 1$ to fund a new booklet and addltlon•l Informatlon leaflets. The £1,810 IS a grnnt from the Isle of Wight Councll tth*ards the cost of replacing the kitchen steps. IZ. R•mun•ratlon and B•n•ffts There were no trustees, remunerntion or other benefits for the year ended 31 Marth 2025. 12