Charity Commission Reference Number: 1181370
HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES
Lady Joan Appleyard (resigned 24 January 2024)
Mrs Caroline Edwards
The Venerable Adrian Harbidge
Rev Canon Dr Howard Mellor (resigned 21 July 2024)
Mr Roy Perry
Rev Canon Dr Roland Riem
Mr John Steel
Rev Canon Paul Townsend
CHARITY NUMBER
1181370
PRINCIPAL ADDRESS
The Pastoral Centre
St Peter's Church
29 Jewry Street
Winchester
Hampshire
S023 8RY
INDEPENDENT EXAMINER
Lisa Wilson FCA
Rothmans LLP
Chartered Accountants
Chilworth Point
1 Chilworth Road
Southampton
Hampshire
S016 7JQ
MAIN BANKERS
Natwest
105 High Street
Winchester
Hampshire
S023 gAW
SOLICITORS
Blake Morgan LLP
New Kings Court
Tollgate
Chandlers Ford
Eastleigh
Hampshire
S053 3LG
Page 2

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
TRUSTEES, ANNUAL REPORT
Year ended 31 December 2024
The Trustees are pleased to present their annual report and financial statements for the year ended 31
December 2024 which have been approved by the Board of Trustees. The financial statements have been
prepared in accordance with the accounting policies set out in note 1 of the accounts and comply with the
charity's constitution, Charities Act 2011 and the Charities SORP (FRS 102). Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective 1 January 2019).
Structure, Governance and Management
Hampshire and the Islands Historic Churches Trust is a Charitable Incorporated Organisation governed by a
Constitution dated 28 December 2018 and is a registered Charity with the Charity Commission (registered number
1181370).
A Trustee is appointed to the Board of Trustees by an election held by serving members of the Board. During the
period under review no Trustees were appointed but two resigned. Individuals are invited to stand for election as
Trustees following consultation by the Chairman with serving members of the Board.
The Trustees have delegated to Committees the task of reviewing grant applications and developing a marketing
strategy. Trustees serve on these Committees.
The work of the Trust is assisted by about 25 part time volunteers.
Trustees, powers
The Trustees are empowered to invest the funds of Hampshire and the Islands Historic Churches Trust as they
consider appropriate.
Trustee induction and training
Trustees are provided with the Charity prospectus and are strongly encouraged to attend the Annual General
Meeting and keep up to date with changes in legislation. In general, the induction and training of Trustees is done
informally.
Risk management and internal control
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the
operation of Hampshire and the Islands Historic Churches Trust.
The Trustees have identified that the main risk to which the Charity is exposed is the risk that a large proportion of
income is donations received. The amount of donations received is continuously monitored to ensure the reserves
held by the Charity are sufficient to continue their principal activity.
Related parties
The Trustees are aware of their responsibilities to record transactions with related parties in the financial statements
and monitor all connections with Trustees and other connected parties of the Charity.
Objectives and activities
The principal activities of the Charity are to raise funds and give grants towards the preservation, repair,
maintenance, improvement, upkeep, beautification and reconstruction of historic church buildings in Hampshire, the
Isle of Wight and the Channel Islands.
To fulfil these objectives of the Charity, funds are raised principally through the annual Ride and Stride event,
through Membership subscriptions and donations.
Page 3

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
TRUSTEES, ANNUAL REPORT continued
Year ended 31 December 2024
Public benefit
In reviewing the Charity's aims, objectives and planning future activities, the Trustees have taken into account the
Charity Commission's general guidance on public benefit. The Trustees ensure that the activities undertaken are
always in line with the charitable objectives and aims of the Charity. The objective of the Charity is to raise funds and
give grants towards the preservation, repair, maintenance, improvement, upkeep, beautification and reconstruction of
the historic churches in Hampshire, the Isle of Wight and the Channel Islands and of monuments, etc., in such
churches and of the churchyards belonging to such churches for public benefit.
Achievements and performance
In the opinion of the Trustees, the Charity has achieved its objectives for the period. Grants were given to 17
churches within the area which amounted to total grants of £81,470 (2023: £32,500).
Financial review
The Statement of Financial Activities for the period shows net outgoing resources of £43,567 which leaves a balance
of £226,992 unrestricted funds carried forward.
In the opinion of the Trustees, the Charity's resulting assets and incoming resources are sufficient to fulfil the
obligations of the Charity.
At the year end the Charity had offered to make grants to churches amounting to £58,500 subject to agreed works
being completed. It is anticipated that those grants would be paid during the following two years.
Reserves policy
Hampshire and the Islands Historic Churches Trust maintains a level of reserves sufficient to enable current and
future grants to appropriate churches and to cover the operational needs of the Charity.
Plans for future periods
As described above, the Trustees are continuing to concentrate on attracting donations to the Charity. Methods
employed include the promotion of the Charity through merchandising and events throughout the period and
developing a policy to encourage bequests.
Charitable contributions
The Charity made charitable donations of £102,045 (2023: £50,028) during the period. These donations were made
to churches in the area benefit of the Charity.
Disclosure of information to independent examiners
The Trustees who held office at the date of approval of this Trustees, Annual Report confirm that, as far as they are
each aware, there is no relevant information of which the Charity's independent examiners are unaware; and each
Trustee has taken all steps that he ought to have taken as a Trustee to make himself aware of any relevant
information and to establish that the Charity's independent examiners are aware of that information.
Page 4

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
TRUSTEES, ANNUAL REPORT continued
Year ended 31 December 2024
Statement of Trustees, responsibilities in respect of the Trustees, annual report and financial statements
Under Charity law, the Trustees are responsible for preparing the Trustees, Annual Report and the financial
statements for each financial period which show a true and fair view of the state of affairs of the charity and of the
excess of expenditure over income for that period.
In preparing these financial statements, generally accepted accounting practice entails that the Trustees:
Select suitable accounting policies and then apply them consistently;
Make judgements and estimates that are reasonable and prudent;
State whether the recommendations of the Statement of Recommended Practice have been followed,
subject to any material departures disclosed and explained in the financial statements;
State whether the financial statements comply with the Constitution of the Charity, subject to any material
departures disclosed and explained in the financial statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue its activities.
The Trustees are required to act in accordance with the Constitution of the Charity, within the framework of trust law.
They are responsible for keeptng proper accounting records, sufficient to disclose at any time, with reasonable
accuracy, the financial position of the Charity at that time, and to enable the Trustees to ensure that, where any
statements of accounts are prepared by them under section 132(1) of the Charities Act 2011, those statements of
accounts comply with the requirements of regulations under that provision. They have general responsibility for
taking such steps as are reasonably open to them to safeguard the assets of the Charity and to prevent and detect
fraud and other irregularities.
By order of the Board of Trustees on this day
Si
i &rJa)
Mr. Steel
Mrs. Edwards
Dated
Page 5

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
I report to the Trustees on my examination of the accounts of Hampshire and the Islands Historic Churches Trust (the
Trust) for the year ended 31 December 2024, which are set out on pages 7-10.
Respective responsibilities of Trustees and examiner
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the Trustees, accounts carried out under section 145 of the 2011 Act and in
carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section
145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confinm that no material matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
(1)
Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
(2)
The accounts do not accord with those records.
I have no concems and have come across no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Lisa Wilson FCA
For and on behalf of Rothmans LLP
Chilworth Point
1 Chilworth Road
Southampton
Hampshire
S016 7JQ
Relevant professional qualification or body: Institute of Chartered Accountants in England and Wales
IL /4A Y Lo LS-
Page 6

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 De￿mber 2024
Year end 2024
Year end 2023
Notes
Income Receipts
Income from Ride & Stride
Grants and Donations
Covenants and Subscriptions
Events
Merchandising
Miscellaneous
Bank Interest
Tax Repayment
42,903
1,188
5,045
44,943
84,727
4,415
237
955
180
2,689
6,034
1,096
4,507
5,983
60,722
144,280
Total Recei pts
60,722
144,280
Distribution to Churches
Share of Ride & Stride Income
Grants
20,575
81,470
17,528
32,500
102,045
50,028
Administrative Costs
Printing and Postage
Accountancy Fee
Ride & Stride Expenses
Miscellaneous
Stationery and Postage
Insurance
521
416
120
621
236
330
546
387
395
370
108
330
2,244
2,136
Total Payments
104,289
52,164
NET RECEIPTS FOR THE YEAR
(43,567)
92,116
RECONCILIATION OF FUNDS
Total unrestricted funds brought forward
270,559
178,443
TOTAL UNRESRICTED FUNDS CARRIED FORWARD
226,992
270,559
Page 7

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 December 2024
Notes
Year end 2024
Year end 2023
Monetary Assets
Bank Current Accounts
Bank Deposits
88,493
138,499
186,757
83,802
226,992
270,559
Bank Balances Brought Forward
Net Receipts/(Payments) for the Year
270,559
(43,567)
178,443
92,116
Unrestricted Funds Carried Forward
226,992
270,559
We approve these accounts on behalf of the Trustees
Mrs. Edwards
Mr. Steel
Dated
Page 8

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting Policies
Basis of preparing the financial statements
The financial statements have been prepared under the receipts and payments basis, in accordance with the
Charities (Accounts and Reports) Regulations 2008.
The accounts also comply with the Charity's governing documents,
2. CIO Information
Hampshire and the Islands Historic Churches Trust CIO was registered as a charitable incorporated organisation on
28 December 2018 and is governed by a constitution dated 28 December 2018 and registered with the Charity
Commission under charity number 1181370. The Charity's principal office address is The Pastoral Centre, St Peter's
Church, 29 Jewry Street, Winchester, Hampshire, S023 8RY.
Page 9

HAMPSHIRE AND THE ISLANDS HISTORIC CHURCHES TRUST CIO
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
3. Grants to Churches
2024
2023
Tangley St Thomas
Nether Wallop St Andrew
Chawton St Nicholas
Fleet All Saints
Twyford St Mary
Botley All Saints
Hawkley St Peter and Paul
Binstead St Mary
Winchester Baptist
Newport Minster
Dummer All Saints
Woolton Hill St Thomas
Upton Grey St Mary
Newchurch All Saints
Liss St Mary
Braishfield All Saints
Newport St John
Upper Clatford All Saints
Winchester Cathedral
Northington St John
Crondall All Saints
Lyndhurst St Michael
Idsworth St Hubert
Winchester St Paul
3,000
3,000
3,000
2,500
5,000
6,000
10,000
4,000
4,000
7,500
3,000
1,470
3,000
5,000
7,000
5,000
3,000
6,000
6,000
5,000
4,500
12,000
3,000
2,000
Total
81,470
32,500
Page 10