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 NOKrHW￿D 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 c￿rity registered as a body corporatr under Part 11 of the Charitles
Act 2011.
The V￿rk 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 conser4*ion 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 NorthM*d 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 Lc*al 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 rn￿e 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 SOftw￿d 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 $pe•k•rs for e•¢h of the months J•nu•ry to Aprll c
varlety of toptcs vthich have all been well attended.
We are grateful for the 5m•ll b•nd of fundr•lsers and volunteers who support and •sslst at a51 our events,
providlng refreshments and en8a8ing with visitors to the site.
Our Conservation Team continues to work hard In maintalnlnB the gnyJnds, *eeplng the frontage tldy,
cuttini back regrowth where nece55ary. clearing graves and rernowDR Iltter. All wood Chippings and
shredding •re utillsed either on pathvAys or to infill sunken gr•ves.
other volunteers are responslble for cleanlng and malntalnlng the Inslde of both chapels and asslstlng
Bereavement Sepiice5 when preparing the East Chapel for funer•l5.
We are artlvely seeklnq new members and volunteers thiough Volunteer Fairs and local adver￿51￿ not onlv
for outdoor but for the many other activitie5 that are required to keep the charrty in operation. We
hjve been su¢c¢ssful in recruitin8 some new members this year but need to conts'nue our efforts In the
months to come.
Behlnd the scenes. transcribirrf continues on a iegular basls and our Hlstorian has Completed the task of
verfying the accura¢y ot our online plot Maps which are now available on our y￿b$itt. In addltion he carries
out research. responds to the many queries recelved re8ardlw tIM)se Interred and prepafes articles for the
q￿rter1¥ 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%￿sIbIlI￿e$ 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 v￿h 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 1￿hJun• 2025 and siined on Its behalf bv:
Roger Williams
Chalr of Trustees

114DEPENOENT EXAMINER'S REPORT TO THE TRusfEES OF FIUENDS OF NoRT￿D 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 acknO￿ledge th￿r 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
*Mmln*lon, 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
k￿YThi1n1 Polldes
Accounting conventlon
The Flnanclal Statements ha¥e been prepared under the historlcal cost Can￿ntIOn 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 In￿me. from sc*urce, 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.
FundAC￿unt1nq
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 y￿r 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,
on￿ff 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 Ma￿h 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￿. bri￿ing 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.

6. Depredatlon of A55ets
All fixed assets were fully deprecmted by 31" Marth 2024.
7. Axd A55ets
No additional fix¢d a$$ets were pur¢has¢d during the year.
& Debtowj and prep1￿11•1ts
At 31" Ma￿h 2025, £1,810 due fvom the Isle of w￿ht 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.
9. Cr•dltors aM￿nIS 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.
10. 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.
11. 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 North*xbDd and Gurnard Partsh Counclls of £284 Is for
the fundlng of Cm 5ervlclne and maintenance.
Th¢ £l,IlQ balanrx of a grant from Cowes To*m 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