2023-12-31-accounts

Chwity ComDilssion Rdthnce Nutthr. 1181370 HAMPSHIRE THE LSLANDS HISTORIC CHURCIIES TFtU5rc ANNUAL REPORT AND Accoumrs FOR THEYEAR ENDED DECEMBER 2023

TriANPSHIREANDTbEISLAND$ HIST¢AC ¢HURCHES TRiisrcio AOMMISTK4T1VEINFO￿TrjK FOR THEYE￿I ENDED 31 EECEMBS12D2J TRUSTEES LathrfknnAp￿0y￿d Mrs C(Ilne Eth￿rds TheVenernbleAthS8n RevC8non DrH(A¥Std Md OrRLknd Riern rJohn Ste ReVcan￿ Pa￿ Ttr•D P￿lTy NUMBER 1181370 p￿NCIPl1 ADDRESS ThB Par81 Centr8 Sl Clwrch 29 Je￿Street Wlrth&ster Ham￿￿re S023811Y INDEPENDENT EXAMINER LiFa Wlls￿ FCA R(AFthErt LLP cP￿rter0d knD￿L￿n Foinl 1 ChI￿￿th RoJ SrAAhatnpltyl H4nyshiie SO16 7JQ AN ÈANKERS N8IW8sI 10S High S1￿1 Wlncheslèr HanpBh1rè SOTJ9AW s￿Ic￿ORs Bl¢ LLP CrAJrt Tlllwo CharMllÉr¥ F(Yd Easvdgh Hamrtsh S0533LO Py2

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO TRVSTEES, ANNUAL REPORT Yèar ended 31 De¢ernber2023 The Tru$lE25 ar• pl8a6ed to pr•$èht thdr annuAI report and flDanrlal Stalem￿ts for thB y•ar ended 31 OecBmber 2023 whiGh h￿e been approVBd by the BogTd Of Trn%tep8. Th• flnanclal stBt¢miits hav been preparèd In a¢cDrdBnce ￿th the ac¢auntin5 pallcios set our In 1 of ¥Gcoun16 ¢OTrbply wlth th charhV5 Gon>titutloh. ChBriti85 2U1I aDd th• CharftlBs SORP IFRS 1021. A¢cDuntlny Reportlng by Gharftles.. Statement of RetommendEd Pracileè 8ppllcablB lo chaAtles prepa￿n9 Ihdr arcouThts In arcordan¢e with the Finandal Reporting Standard applltablk in th8 UK and Republ1¢ uf Irol4nd IFRS 1021 leffectlve 1 January2019Tr. Stwcture, Go¥ematst ¥nd Management Hampsthg and tth Ll$n¢s Historic Churche5 Twst i¥ a ChHrflablp lnrwor8t￿ Organigatirffl wyemal by Can5tllubon dated 28 Decwiber 2018 and is 8 regtstcrcd Charaty V4ith Charily Cpm[n￿5IQn IT8gi5tered nLYrthr A Trustee 1$ awdnled to the Bowd of Twslees by an by rviny mernbers of the BDard. I perlod ￿dEr reiryBw no Trusbes were SFpoinle4. Indiwduals are IrbvilEO to stsnd for dxlion as fntslE25 fD1knwiw Consul￿110n tythfj ChalrmaTrvrih senrino membw8 1th8 Board. T￿TrUsie￿ ￿e￿al9￿ to Ccthmttttes th8 tbth orani and devd(viw a ma￿et5 slraiegy. Truste£s serve on these Commltie¢5. The af the Trust 19 Asslsted by3t￿vI25 pert urne v¢4uMe&rs. Tvustees, pow• The Truslees are ￿0WVed io hve5t the funeA of Hamtthlre and the Isla￿5 Churikn T￿1 as they considBr appropiiate. Trustee indu¢￿On &ndtv8lnlng TrL￿te$ 5ww wovdded Ihe ChBiity prospeclus are strM9ty tll attend Iho General Meeting aTrO keep up to dal8 with chan9es kn IIBhon. In general. ihe Induclitsi and tro￿n9 DI Ttvste85 is done jnfDrmalty. Risk man￿orn8￿t and Int#mal eontrol The Trusiees have 355e55ed the major risk5 lo vthtch the ¢haiity 1$ exposEd. ID partvxkv those r￿aled io th2 opgrabon of Harnpshl￿ and the Is￿ndS Hist￿¢ Churches Trugl. The Twslees have Identified th&1 Ihe main risk to Ihe Chwlty 18 eKpD5Bd1s Ihp ii5k Ihal a ￿rye proporkn of in¢¢4ne 1$ thmalion5 reeeivtd. The amowl of dOnal￿S ￿ceIv￿1 Is moDIIDrvJ lo en￿ra ihe rptseryes hohl bytho Chanty aro suKicient 10 conlntse their winrypal adMIy. The Tw51&£s have beèn ad￿$￿0 Ihel no donèbDnswII b28￿1￿bI¢f[Vrn H4tnp¥hlre GountyCouncAI whlch 11 hav8 5 SI￿1[￿.0￿1 impact on llilyof lh$ Ttu$t lomgke prants to ¢hurch¢s In fuiure. The T1￿￿e5 have been npbh8d of a kgacy (rom a deca8&￿ Frt¢nu of the T￿￿1 buttre am(AMtand 15rni￿ drp<el Df legacy r6 nol knrmn atpre59nt lime. RelatEd p4rtle5 The Tru51Ee5 are Df Ih8ir respon4ty¥ties to record tPansacUan5 with parttr$ In siatsrneF d t￿￿110r 1 conrEttlMs ¥hlhTrus1885 and olh9r c(wecled p8riie80f tho Chadty. ObJe¢tlve5 and ?ctjvilie5 ThB aclivibgs ol Charfly to raLse fimds And gr•nl8 i￿￿116 the pre5wYali￿. repar, rnainlenanrE, IMW￿¢￿ent. upkeep. beauilncalknn and rèttDnsir￿llDn buldings In Hgmpshirg. 14e of bvwht ChannEI 151ands. To lullibtheseoiye￿iVes of the Chwity. are ptlncipylty Ihrcdjgh IFBanDual Slrfde eyenl. Ihrcugh hlembetship wbscripboThs aDd donaifjo￿. PagÈ 3

HAMPSHIRE AND THE ISLANQS HISTORIC CHURCHES TRUST ¢10 TRUSTÉE5' ANNUALREPORT corrtlr•u4d Y￿r ehded 31 Dèeèmbw 2023 Publltt benefit In rtrlEw￿9 the Charity's aims. otle￿¥22 Ènd Plan￿ng fthure actiwtles. Tntstees havè tskén inbi atc(wnt the Chgnty Commigsion's genyal gLidance ￿ publ￿ bEnefiL ThE Trvslees gnsure ihai the actiwlies undsrtakEn 919 always In line with the charil8ble otycdives and aims of the Chaity. The ¢th￿l￿e d Ihe Charity 15 lo rdise fur￿5 and givTr grants towards Ihe prèser¥Bb)n. rE￿Ir. tneirtenan¢e. imwowmeni. upkeep. beathfIrI￿ recon51fuctkn of the h[si(￿r Warn￿h1re. Ihe ot w￿h1 ¥nd lh8 ¢hanrel Islands of mCrtWmen￿. elc.. in such thurGhB5 ofthe thrchyards bdon9ing los￿5 ehurthe$ for wblicbenefft. Achlwèmpnts perfomiahce In Ihe op￿10￿ of Ihe Trusteeg. Ihe Chartly ha5 achieved its oLyEctNè$ fc the perlod. Grants werè to 7 chuiches vAllin thÉ gréa amounted lo giants of £32.5W (2022.. e40,$501. There wsro fgww aFplic4iim$ for granis in 2023 Ihan in Pre￿o￿S y8¥rs rellecbn9 the diifictslly that thurchBS were gxpprienong wh progreg&lrwJ wgects dueto d21ay5 in the building ir￿U$1ry. Flnancial revSew ThE St¥temeDI of Finandal AclWrfiFS f(Y th4 period 5￿w5 nei Incomln9 re5wrc• of £¥2.116 which kne5 balante d£270.559 unre8lrycted [tsr￿S catriryj fimwwd. Ih the opirllon ¢1 Trusss. chwi1￿5 reS￿bn9 ￿et5 8nd I￿￿[￿1￿9 r￿Q￿r¢s% are suffideni ID fuMI Obli￿￿(￿5 01 ihe Chanty. Al Iho year the offeredto M￿e@r￿ta to thLrchBs arnDunlig lo £110.OW subFct IDrfreed w￿￿5 belng comFIe￿. 11 Is Ani1upa￿d ihatlh059 Wants vmld bep3id dwTng the lollowroj two yeus. p0￿CY H8rnpshiie and the IspaT￿5 Hist￿¢ Churchès Ttust maknl4n5 A levd of reserv6 wffi(ieThl to enBt4è ￿tt8Tht a lthure grants lo apwopiialp thurckEs and to cover the ￿J$ DI thB Charity. Plahs forfuturo pèrlods As dèsuity￿ above. the Tru¥tÈeS conlinuiw to c(rnlr& ￿ a11rachnp don3tlons to Ch3rily. Melhods ernployed indude the womtition Df ihe ChBrity throusth TherdHnLS%rwJ and events thr(whtxrt tre perfod and dèvBlw4ng a polSw ￿ W￿ur￿ge bequ8SIS_ Ch?rtt¥j￿ conlribuWott¥ The Ch?diy rnade tharitable donation5 of £32.SOD12022'. t40.5￿) duriN ihe per￿. ThBSF were madB to chur¢hBs in the areB betb8fit oftho Chanty. Dlsrlowro ollnforniatlon to Indwndunt èxaminers thok, 55 iaf are e8Gh awwe. ihere Is nts relevanl ￿[￿YMation ol the Chll$ Indepe￿Jen1 exarnlners are uDawaie'. ar￿ eath Trusiep h?$ laken all stèF& he oughl to have takeD as 3 Trnsleo to make himsdf WNwe of any relevarrt foTrnJbon ar￿ to esLblish Ih31 the ChorfW8 ￿dppenda7IeX5Mkn•rs 8re ewaie of Ihai jknmjtjon. Paoe 4

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST ¢10 TRIJSTEES. ANNUAL REPORT ¢oiitlnuod Year gnd•d 31 OBcernbqr2023 51Atemenl of Tvwele•s' WE5pL￿￿1bl11tI￿S in i¢&peGt of the TrustQ95' annu¥l r•pori and finathcial stat4rn•nt Ch8rilylaw. tho Truslees are iespwsiile for ￿epar￿0 T￿$19¢$.An￿￿a1 RepDrland tr8 SlalEineniS lor eaGlI lil￿ncIal periDd iyhich Show a ifuB 8nd fair 51819 olgN8lis o1th8£haDly cl th8 exte5s ol incomeover ihoE p&r￿d. In prBparing 8bletnenis. gènew￿lY9CCepI& SGcounbng waciice enlai15 thpl IhB TruslBe5.' s8kntsul1Bb￿ ￿COun11r0 prAiclES shd thpn ￿￿51￿1￿. Mak8 ludgetneDls and esumates Ihal are reasw4Ye wdenL Slal¢ vlwuier ihÉ recornmEndalion5 of Ilie SlalBTnenl d Reromrngnded Prxbc• been kIlow￿, subjecl lo 8ny malerial d8Paitures dis¢Josed Expla￿e￿ in th8 finarrial s18lements". Sta￿ wwer the finanGi Stat￿￿ents corwy wlth Ihe Chanly, subject ID nialwial depariure5 di5clo¥& and explaIn￿j In the sla¢wMnls." Prwre the lknancial sla1￿￿¢￿13 (n the goiw (￿cerTh bBsls unkss 11 Is inspprwat& kn wesume Ihat thè The TrusIEes are rewired to aci Irs aCco[d￿¢? rylh Lhe CrA7$i￿￿llon of lh8 Cliarlly. vAlhin th8 framework ol Iru81 Iw. They are r&sp(￿ILle keepiw prop61 a¢wJnUiig iecords. wlfrcleni to di9dos& Él any tirTro, wllh r￿onab awjiacy. fin￿￿31 po￿tIOn Df the Chailly 31 thal Ime. to th8 Ttuslees lo enyjre ihat. where any 518teniEnl3 of accounis are prep￿red by them yndei secbun 12211) Df th¥ Chaiiiies Act 2Q11. those gra￿￿1&nts ol accounts conipty wllh Ihe lew1￿mènt ol regLlelions Ihal pr(￿$10￿. ThEy havp gon8r31 rBsponsibilily lor kiny such 5IEPS ES afg iea50nabty open 10 thèm ta saf8guard assets Df Ihe Charliy 10 pi4v8ni snd d811 other irregulari15es. By order gf the Board of Tyu5tEes an this day C)ROu￿c Sgrd Kif. 51Eel Page 5

INDEPENDENT EXAhllNER'S REPORT TOThETRUSTEES OF HAMP5HIREAND THE LSLAND5 H15TgRIC CHURCHES TRUST CIO I re￿￿t io lh8 TThthes on my e￿￿MIna￿￿ d Ihe aGCCWts ol Harnpsh8 and I￿￿￿S Hlior Chl￿￿9% TIu91 lih8 TIu511 lai th￿￿arended 31 D2tsmb8r202IthIL dTesoitrJl￿ pagBÈ 7-1 R•5P8CtIvg ￿sponSIbIlItI0$01 TwBtges and exAmlner AB lth chèrity ihe TnJs1 you are re¥w￿¥1￿18 IrK woraion OT the accwDts ID I rwulteAn￿￿ofItrK Ctrhqrylie8 Acl 2011 1tr2011 Act). I repoil ￿ resp9ci of my 8x2rnlna￿n d the Tnwt9es' KcJJurAs un¢ 145 01 ￿ 20fj1 Carry￿ tyji my examMÈl￿Th l trweftslo)thd all the am1cab￿ ¥¥ven bythe (knrfiy Commi18knN und8rs8cb 145(Sllblof tho ￿11 kl. Indgp•ndBnlfrxamlnFrfF 5tatomeTht I h8Yè EornrAeted my ex•rfnaiiDn. I c￿￿￿11h2r￿my￿rl￿l mattws haye come tornyallenurfft Iii C￿ett￿n￿￿1h rne cause iobÈlèvèthaiin a￿ma￿aIrespecI.' Acc￿nI￿ rewrd¥vJrteTh)tkeplinyesped oflhe Tru$1 by8Bcbon 130 olthekl oi I rovonQ ¢¢wer￿a￿j h£¥ecomeaurw no a￿￿ mattBrs inconneCti￿￿1th theexBmin&tyon altenlion $huubJbedravm intris rEwfih oiderlo ensblea propet be reeL*ed. b'sA w..uS0￿ &￿a FCA Ftr behallofRot1fft￿$ LLP Point 1 Ch4worth Rts8 HatnP5kirg S0167JQ Rde¥8ni ylificakn Drbr(ty.. Inslitule o[C￿￿thI A¢cwntarts kn ErWja￿J￿d W31e5 Pate6

MhMPSHIRE ANDTHE LSLANDS H15TORICCHURCHESTRUST CIO RECEIPTS AND PAYIfflEtr4TS ACC(XINT FOR THE YEAR ENDED 31 DKernbBw 2023 ye0r￿d 2023 Year¢￿￿ >)22 Income Recelpts Income frorn Ride & Grants ￿atrOn5 ¢￿￿tS andSLtsSuir￿rffl$ Even mer(and￿re Miscdlaneous 83nk Interest T8¥ REpaymeDt 39B21 25. 4.415 425 1.410 400 B4.727 4.515 237 955 7.533 144280 .646 Total RKeipts 144280 Dlslrlbutlonto Churches Share of ￿de & StThle Ir￿orne Gr￿lS 17.528 32,5riJ 19.236 4Q.550 $9,786 Administrati￿ CoBts Prithg Poslage Ar(yJuniyncy Fge Ride& Expenses 30D 996 SL¥Y(KLeryand PostwJe Insurawe 330 2.136 1.82S Tot￿ PJymÈnt$ 52.164 61,811 NET RECEPTS FOR THE YEAR 92.116 19,Q35 RECONCIWTK)N OF FUND 178.418 159.4L TOTAL UNItESF<ICTED FUNDS BROUGbrfFORWARD 270,559 17843 Palle 7

HAMPSHI<E AND THEISLANDsNisfD￿c CHURCHES TRUST CIO srATEPAENTOF ASSE(S AND U4BILITES FOR THEYE￿ENDED 31 Dèwnbv2023 YeEr8Th1 ￿23 Yèa[w￿ sr22 MongtsryAgsrf$ 186,767 83,902 Ir.(K)7 8ankDBr￿L 270.559 17V43 17&443 91116 159AO8 19.035 uN*th(tyJFUntsCtt￿dF￿V￿ Z70,559 178.44 EDWWPS $8nl STEEL Mrs. Ethvarth Mr.S PaJe8

HAMPSHIREAND THE ISLAND5 HISTORIC CHURCHESTRiISTCSD IIOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER IOZJ A¢ci>untkng Policies Ba￿& ol prp4rlny Iho nnancTral stgtarnAnts Th8 financial slaiernwts hav@bB￿ wep5red under Lherecwpts ￿ p3ymwL8 bBth, In￿or￿n¢t￿the Chariues IA¢¢wnts R•wytsl RegLrtabons 20rffj. The accounts aso com￿Y￿tth Ihe Chadtys9QVgmlng dorANnenls. 2. CK• InfDrMatlc H￿Trpshire and Islands H[sI￿c Chwche5 fru51 CIOwas rAgl8terpd85 a thBrfLAble1r￿ttsSIèd lui 28 DÈcembBr Z01a and is gorn9d by a ¢onÈUtU￿¢th d3ted 28 Decth)Br2(N8 atwj the Charity Commi951f￿ urKkr ¢harity number 1181370. The Charil*8 princ5p￿ olfte ￿ldre32 L4 TheP85trNal Centre. St Pews c￿r¢h. 29uth￿ SlieeL WnthESter. Fktnpshir¥, S023 8RY. Pryeg

HPAIPSHIREAP4)THE ISiANOS HtsroRiC CHiIRCHESTRVSTCIO NOTESTOTHE Accoup¥rs FOR THEYE4R ENDED31 DECEIIBER2023 2023 2022 Upper FTOS4e Assumpt￿Tr NDth s￿eharn Sl eenn￿taWWd Kimpton St Petw & St Paul Rin9wood St Pefer Sl Hel8￿ St Hdens Southw St Luke Bladtmoor St Hay award WaTbKngion St Tbcv))as Tangley Sl Thc#nas Nether Waknp StAndrew Chawton Sl Fleet M Saints TWyr￿￿ Stmary BOUEY AM Saints Hawklpyst Peter and P8uI 7.5tKJ 5(M) 10.OLKJ S.OLXJ g.o(MJ 5.5CrfI 3,000 3,¢JJO 3.000 2,9)0 5.000 6.(M)O 10.OOD 32,￿0 4Q.550 P>Je 10