FRIENDS OF NORTHWOOD CEMETERY (Registered Charity no: 1180926) STATEMENTS OF ACCOUNTS for the year ending 31" March 2026
FRIENDS OF NORThWOOO CEMEfERY REPORTS AND FINANaAL STATEMENTS for the year ending 31* March 2026 CONTENT5 Pa8e$ REPORT OF THE TRUSTEES 3,4.5 INDEPENOENT EXAMINATION INCOME AND EXPENDITURE ACCOUNT BALANCE SHEET NOTES TO ThE FINANCIAL STATEMENT5 10, 11, 12
FRIENDS OF NORTHWOOD CEMEfERY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" MARCH 2026 Constttution Friends of Northwood Cemetery is a Registered Charity (No- 11809261 governed by its Constitution. The conversion to a Charitable Incorporated Organisation ICIOI became effective on IX December 2018. A Charitable Incorporated Or8anisation is a charity re8lStered as a body corporate under Part 11 of the Charities Act 2011. Trustees The work of the organlsation Is overseen by a Board of Trustees In accordance wlth Charlty Law and throughout the report they are referred to a5 the Trustees. The Trustees servln8 durlng the year endln8 31st March 2026 were as follows.. Tony 8utt John Pullen Richard Oav Barry Sowerby Jason Sowerbv Roger Williams Bemie Coleman The Trustees are pleased to present their report together with the Financial Statements of the Charlty for the year ended 31 March 2026. The Flnancial Statements comply wlth current statutory requ1ments and Its Constltutlon. ObJe¢ts of the Charlty The Objects of the Charity as set out withln Its Constitutlon are: To promote the herlta8e, preservatlon, restoratlon and malntenance of Northwood Cemetery Includln8 Its chapels and other standing 5tructure5 for the public benefit,. To promote and maintain the burSal records of Northwood Cemetery for the publlc beneflt,. and To promote the conservation of the landscape, arboreta. flora and wlldllfe of Northwood Cemetery for the public beneflt. bl In October 2017 the malor restoration project at Northwood Cemetery was completed, within budget, wlth grant from the Heritage Lottery Fund IHLFIIBIG Lottery Fund. in partnership with the Local Authority. The Charlty. In conjunction with the Local Authorlty. Is In its eighth year of the ten year Management and Malntenance Plan, wlth the oblertlves of conservlng the landscape deslgn of the Cemetery and Increaslng Its potential for community use. or8anItl0n The Trustees oversee the adminlstration of the Charlty and meet on a monthly basls. The day to day operatlons are supported by professlonal advlsors as and when needed as rhe Charity employs no staff. Revlew of the Artlvltles and FUre Developments The 31>t March 21J)8 saw the inaugural meeting of the Friends of Northwood Cemetery and 18 years later, after a £1.7m Lottery Grant, much hard work by a small band of volunteers and sUPPOrt from our members, we have two beautifully restored chapels. well-kept grounds that are not On a restin8 place for lost loved ones, but a wonderful green Space in the town and a Heritage Resource Centre. all of which are provin8 to be valuable assets for the local community to enjoy. In conlunction wlth the Isle of WSght Walking Festival, in both May and October we provlded two gulded walks within the cemetery which were all well attended and well received by our visitors. The flnanclal year's maln projects conslsted of the rebuildin8 of the steps to the kltchen, Incorporatin8 a landing to allow safer acce55 to and from the building and replacement of the Friend's House door in hardwood. Both projects were part funded through the Isle of Wight Council.
We undertook the exterior repairs and painting of the toilet block, storage container and all the wooden seating throughout the cemetery with labour assistance from the local Restorative Justice group. Nine years after our official opening it was considered necessary to have the windows of both chapels cleaned inside and OLrt along with a full internal deep clean. In July we were awarded our 8 consecutive Green Fla& attainln8 the target set out In the Management and Maintenance Plan IMMPI. We remain committed to maintaining the high standards achieved and will contlnue to apply for Green Flag status In the comln8 years. Our drive to secure a more regular funding stream from local parish and town counclls ha5 proven successful with Northwood and Gurnard Parish Councils and Cowes Town Council sUPPOrting our cause. which this year has been retained to assist with the fundin8 of replacement bollard li8htin8 on the "teardrops" outside the chape15, the repair & maintenance of the HRC and Friends's House window, reinstaternent of the chapel bell and drainage issues in the Natural Burial Ground. It Is our intention that these funding streams wi51 help alleviate the pressure on our maln fundraiser and her team and aid the sustainability of the charity. In order to assist with the funding of future projerts. the trustees decided not to renew the 2026127 Ilcence for the Library Edition of Ancestry due to lack of use and its excessive cost, saving in excess of £800 in the comin8 year, All our users currently have their own private linceS to carry out research or answer queries. The monthly themed coffee mornings continue to attract many regular visitors and our Saturday mornlng "drop-In' sesslons, where refreshments are avallable, are provin8 popular wlth locals and vlsitors allke who call In for a chat, carry out research or seek help in finding lost loved ones. We have continued to offer talks over the winter months and have had fNe speakers giving talks on a variety of topics, all of which have been well attended by members and local residents. We are grateful for the small band of fundralsers and volunteers who support and assist at all our events, provldlng refreshments and engagln8 Wlth visltors to the slte. Desplte the Inclement weather over the winter, our Conservation Team contlnue to work hard In malntalnln8 the grounds, keepln8 the frontage tidy. ¢uttin8 back re8rowth where necessary, clearing graves and removln8 litter. All wood chippin85 and shreddin8 are utilised either on pathways or to infill sunken graves. Other volunteers are responsible for cleaning and maintaining the inside of both chapels and asslstln8 8ereavement Servlces when preparln8 the East Chapel for funerals. In July we were pleased to welcome all the staff from 8ereavement Servlces, rmst of whom had not prevlou51y vSslted the site. They were given a short history of the cemetery before being taken on a tour of the grounds. An Informatlve and rewardlng sesslon for all attendees. After many months of deliberation. a plan was devised to utilise the left-over stones from the chapel restoratlon project into a rockery 8arden incorporating a small stone seat. which has been sited adjacent to the storage container. Behind the scenes, transcribing continues on a re8ular basis and our Historian has completed the task of verifying the accuracy of our online plot maps which are now available on our website. In addition he carries out research, responds to the many queries reIVed regarding those interred and prepares articles for the quarterly newsletters. O*Jr pald up membershlp Is currently 293, a sllght reduction to 2025. but we have been fortunate to have gained several new attive members and volunteers during the year. Like all charities, we are attively seeking new members and volunteers through Volunteer Falrs and local advertising, not only for outdoor work, but for the many other artivitie5 that are required to keep the charity in operation. We have been successful in recruiting some new member5 this year but need to continue our efforts in the months to come.
The Facebook site continues to prove extremely popular with over 6 members, Many of whom are regular visitors to the cemetery 8rounds providing us With feedback on issues as they arise. In conclusion, another successful year which would not be p055ible without the hard work and dedication of our volunteers, the support from our members, the local community. visitors and local councils and I remain confident that we have the determination to achieve our aims in the future. Truste Responslbllltles ID relatlon to the Flnanclal Staternents The Trustees continue to use the financial resources at their disposal for maintainln8 and developln8 the facllltles of Northwood Cemetery for the benefit of the local community and visitors allke. The Trustees have prepared the Financial Statements to give a true and fair view of the state of affalrs of the Charity at the end of the financial period, and of its surplus or deficit for the financial period. In doing so, the Trustees are required to: Select suitable accounting policie5 and apply them consistentlv- Observe the method5 and prlnclples in the Charity Statement of Recommended Practlce; Make judgements and estimates that are reasonable and prudent: Prepare the Financial Statements on the '8oin8 concern, basis unless It Is inapproprlate to presume that the Charity wlll continue Its operation. The Trustees are responsible for maintaining proper accountin8 records which disclose with reasonable accuracy at any time, the financlal position of the Charity and enables them to ensure that the Flnancial Statements Comply with Charity law. They are also responslble for safeguarding the assets of the Charlty and hence, for takin8 reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the Board of Trustees on 19th May 2026 and slgned on its behalf by.. Ro8er Williams Chair of Trustees
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIEND5 OF NORTHWOOD CEMETERY {Re8iStLYed Charlty no: 1180926) I report to the trustee5 on my examination of the accounts for the year ended 31 March 2026 set out on pages 7 to 12. Respectlve responslblllties of tntstees and examlner The Charity's trustees are responsible for the preparation 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 (under Section 144121 of the Charities Art 2011 Ithe 2011 Artl and that an independent examination 15 required, Havin8 satisfied myself that the Charity is eligible for independent examination. it 15 my responsibility to: examine the accounts under Section 145 of the 2011 Act; to follow the Procedures laid down in the General Dlrertlons Blven by the Charlty Commlssion lunder Section 145151 Ibl of the 2011 Act- and to state whether particular matters hwe come to my attention. Basls of the Independent examln¢r's report My examlnatlon was carrled out In accordance with the Generdl 01ctiOnS given by the Charlty Commlsslon. An examlnatlon Includes a review of the accountlng records kept by the Charlty and a comparlson of the accounts presented with those records. It also includes consideration of any unusual Items or disclosures In the accounts and seeklng explanations frorn you as Trustees concernlng any such mattets. The procedures undertaken do not provlde all the evldence that would be requlred In an audlt and consequently no oplnlon can be glven as to whether the accounts present a 'true and falr vlew, and the report Is limlted to those matters Set out In the statements below. Independent examlner's ststement I have completed my examination. I confirm that no rnaterial matters have come to my attention in connectlon with the examination 8ivin8 me cause to believe that in any materlal respect: Accountin8 records were not kept in respect of the Charity as required by section 130 of the Art: or The accounts do not accord with those records. or The account5 do not comply with the applicable requirements concerning the fom and content of accounts set out in the Charities (Accounts and Reports) Regulations 21XJ8 other than any requirement that the accounts give a 'true and fair view which is not a matter consided as part of an independent examlnatlon. I have no concerns and have come across no other matters in connection with the examination to whlch attention should be drawn in this report in Order to enable a proper understsndin8 of the accounts to be reached. Clare Hodgson IACMA CGMAI 33 Alexandra Road Cowes Isle of Wight P0317FH Oate: 23 May 2026
FRIENDS OF NOltrHWOOD CEMEfERY STATEMENT OF FINANCIAL ACTIVITIES INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 3tst MARCH 2026 NOTES INCOMING RESOURCES Membership income 2,927 2,765 Fundraising and Donations 10,063 Charitable Activities 3,170 Grants 1,395 4,525 Gift Aid 514 797 TOTAL INCOMING RESOURCES 17,ClJ4 2L320 OUTGOING RESOURCES Charitable Artivities 15,494 18,239 Depreciation of Assets TOTAL OUTGOING RESOURCES NEf MOVEMENT IN FUNDS 1,510 3,081 RECONCIUATION OF FUNDS Total Funds Brought Fonvard Designated Funds CCTV Grants Restricted Funds crc Grant Restricted Funds CTC, GPC, NPC 16,205 13,124 I,iio 1,810 TOTAL FUNDS CARRIED FORWARD 21.215
FRIENDS OF NORTHWOOD CEMEfERY &4LANCE SHEEf AS AT 3tst MARCH 2026 NOTES 2026 TOTAL FUNDS 2025 TOTAL FUNDS FIXED ASSErs CURRENT ASSEf5 Debtors and Accruals Prepayments Cash at bank and In hand 1,140 3,020 20,071 2,020 2,T15 18,648 TOTAL CURRENT ASSErs 24231 CURRENT UABIUTIES CREDITORS Amounts falling due within l year (7161 (1,639) TOTAL CURRENT UABILMES (716) {L639) NEfcuRRENT ASSETS 23,515 21,4 TOTAL ASSETS LESS CURRENT UABIUTIES 23,515 2¥4 Creditors falling due after I year io {13OJI {2,3951 NEfASSETS 2L215 19,409 CAPITAL AND RESERVES Unrestritted Funds Designated Funds ccrv Grants Restricted Funds- CTC Restricted Funds- CTC, NPC, GPC 17,715 16,205 I,iio 1,810 TOTAL FUNDS li 2L215
The Trustees. in accordance with Charity Commission guidance, have not required the Charity to obtain an audit of its Financial Ststements for the period ended 315t March 2026. The Trustees acknowledge their responsibilities: a. For ensuring that the Charity keeps accounting records in accordance with the general dirertions given by the Charity Commission: b. That Financial Statements are prepared in accordan wlth Section 144121 of the Charities Act 2011 and in accordance with the Financial Reporting Standard for Smaller Entities. with an Independent examination. and For preparing Financial Statements which give a true and fair view of the state of affalrs of the Charlty at the end of each financial year and of its surplus or deficit for each financial year. The Flnanclal Statements were approved by the Board of Trustees on 19 May 2026 and were signed on Its behalf by.. Roger Williams Chalr of Trustee5
FRIENDS OF NORTHWOOD CEMETERY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIIOED 3151 MARCH 2026 Accountln8 Pollcles Accounting convention The Financial Statements have been prepared under the hiOr1¢al cost conventlon and In accordance with the Financial Reporting Standard for Smaller Entities 120141 and the requirements of the Statement of Recommended Practice, Accounting and Reportlng by Charities. Incoming resources Grant5 made for specific purposes are credited to re5trirted funds and released agalnst the expenditure as incurred. Donations include all voluntary income. from whatever source. and accounted for as income at the tlme of receipt. Charitable Activities represents hire fees for the use of the Herita8e Resource Centre. Re50urce5 expended Resource5 expended are reco8n15ed in the period In which they are Incurred. Costs dlrectly attrlbutsble to the objectives of the Charity are included in charitsble activitie5. Tangible Flxed Assets All fixed assets had been fully deplated by 311t March 2024. There are now no fixed assets recorded in the books of account, all other tooling, furniture and equipment being expensed in the year of purchase. FundAccountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees. Deslgnated funds are those unrestrlcted funds whith have been set aside by the Trustees for an essentlal expense or future purpose. Restrlcted funds can only be used for the partkular purposes Intended wlthln the objects of the Charlty. Re5trlrtlons orlse when speclfied by the donor or 8rant funder when funds a restrlcted to speclflc purposes. Note$ to the A¢¢ounts l. Membershlp Income Overall membership this year is 293 and include5 88 life members. 2. Fundrnlsln8 and Donatlons FundraS5Sng and Donations represent5 monies raised through online and outlet selllng, sales of merchand15e. one-off donatlons and donations raised on coffee mornings and other events. 3. Charltable Artfvftlos The Charity receives hire fees from the Isle of Wight Family History Society which 80 towards the running costs of the Heritage Resource Centre. A new Licence to Occupy for the year ended March 2027 has been agreed. Cowes Wl, the Solent NHS Trust Icowes Medical Centrel and the Friends of Cowe5 Medical cent have also hired the facility for small 8roup meetings and seminars during the year. 4. Grants Grant fundln8 represents the release of designated funds towards the c05t of additional CCTV Installed In the year. Monles received from Cowes Town Council, Northwood and Gurnard Parlsh Counclls totalllng £3.5CMJ have been set aside as Restrirted Funds to assist with future planned projects. 10
- Resources expended- Charltable Arti¥ibes 2025 Professional Fees 347 347 Stationery and Printing 950 531 Conservation- Equipment and Materials 495 Conservation- Grounds incl mOrIalS 4,070 9,759 Travel and Volunteer Expenses 29 Charges, Subscriptions & Licences 696 1,335 Light and Heat 1,236 1,439 Insurance 2.775 1,081 HRC- Furniture & Equipment 697 381 HRC- General Running Costs 176 345 HRC- Repalrs and Maintenan 1,820 154 Telephone and Broadband 676 647 Marketing I Publicity / Events 1,302 Website Costs 245 TOTAL RESOURCES EXPENDED 15.494 18,239 Notes to the above: Con5ervatlon - Equlpment and Materlals: The chipper had little use in the year due to the bad weather and we were unable to have it serviced within the year,. it will have a full seryice in 2026. In line with our plan to replace petrol driven tools with elertric, we purchased an elettric strimmer costing £264 Iwhich utilises the same battery as the hedge trlmmer purchased in 20251. Conservatlon - Grounds Incl Memorla15: This year saw the replacement of the Friend's House door at a net cost of £1,332. additional CCTV at £1,752 (partly offset by grants of £1.3941, painting of the 5eat5, container & toilet block £383, repair to a bench. info board & tap £275 and rockery materials £328.
Insurance: The 2025 premium represented only 6 months, which brought the insurance period end in line with the fiscal year end. The 2026 premium was £2.775. Furnlture & Equipment: This indude$ 6 PlaceMent cushioned folding chairs £502. 3 replacement orwdn for the East Chapel £120 and 3 small black foldin8 tables £75 u%d during events. 6. Depreclatlon of Assets All flxed assets were fully depfeclated by 31° March 2024. 7. Flxed Assets No additional fixed assets were purchased durin8 the year. 8. Debtors and Prepayments At 311¢ March 2026, £1,000 was due from thelsle of Wight Council as part fundlng of the placement Frlends's House door and £140 from Cowes wi for Ql-26 hall hlre. Insurance premlum prepayment for 2026127 paid in advance in March £3,020. 9. CTedltors amounts fall1 due wlthln one yeai Accruals consist of £387 Isle of Wight Council for gas and electricity Usage in the Herltage Resource Centre for the quarter ended 31 March 2026. £300 annual audit fee and sundries £29. 10. Credltors Fallln8 Due After l Year In accordance wlth recognised accountin8 prartSces. the deferral of Ilfe membershlps. recelved In advance based on a 10 year term as at 31 March 2026.15 stated in the accounts at a value of £2.300. 11. Totsl Funds Total funds for the Charlty are showlng at year end of £21.215. of whlch £3,5001s retslned for speclflc projects Ireplacement bollard lighting ond buildin81site malntenancel. 12. Trustees Remuneratlon and Beneffts There were no trustees, remuneration Of Other benefrts for the year ended 31 March 2026. 12