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 Pa*r*81 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 Ro*J
SrAAhatnpltyl
H4nyshiie
SO16 7JQ
AN ÈANKERS
N8IW8sI
10S High S*1￿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¢m*iits 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 L*l$n¢s Historic Churche5 Twst i¥ a ChHrflablp lnrwor8t￿ Organigatirffl wyemal by
Can5tllubon dated 28 Decwiber 2018 and is 8 regtstcrcd Charaty V4ith Charily Cpm[n￿5IQn IT8gi5tered nLYrthr
A Trustee 1$ 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 1*th8 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 I*IBhon. 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$t lomgke prants to ¢hurch¢s In fuiure. The T1￿￿e5 have
been npbh8d of a kgacy (rom a deca8&￿ Frt¢nu of the T￿￿1 buttre am(AMtand 15rni￿ drp<e*l Df legacy r6
nol knrmn atpre59nt lime.
RelatEd p4rtle5
The Tru51Ee5 are Df Ih8ir respon4ty¥ties to record tPansacUan5 with parttr$ 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. beathfIr*I￿ 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 w*h progreg&lrwJ
wgects dueto d21ay5 in the building ir￿U$1ry.
Flnancial revSew
ThE St¥temeDI of Finandal AclWrfiFS f(Y th4 period 5￿w5 nei Incomln9 re5wrc•* of £¥2.116 which kne5
balante d£270.559 unre8lrycted [tsr￿S catriryj fimwwd.
Ih the opirllon ¢1 Trus*ss. chwi1￿5 reS￿bn9 ￿et5 8nd I￿￿[￿1￿9 r￿Q￿r¢s% are suffideni ID fuMI
Obli￿￿(￿5 01 ihe Chanty.
Al Iho year the offeredto M￿e@r￿ta to thLrchBs arnDunl*ig lo £110.OW subFct IDrfreed w￿￿5
belng comFIe￿. 11 Is Ani1upa￿d ihatlh059 Wants vmld bep3id dwTng the lollowroj two yeus.
p0￿CY
H8rnpshiie and the IspaT￿5 Hist￿¢ Churchès Ttust maknl4n5 A levd of reserv6* wffi(ieThl to enBt4è ￿tt8Tht a
lthure grants lo apwopiialp thurckEs and to cover the ￿J$ 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 Ch*ll$ 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 esL*blish 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 d81*1
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 Harnpsh*8 and I￿￿￿S Hl*ior* 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 1tr*2011 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￿￿￿11h2*r￿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
178*43
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 pr*p4rlny 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 go*rn9d 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