Charity No.. 1192581 sr MARY AND sr EVERILDA RESfoRATION TRusr FINANCIAL 5rATEmE￿[S for the year ended 31 MARCH 2026 Phoenix Accountancy and Business Consultsnry Limited ST MARY AND ST EVERILDA RESTORATION Charity ND: 1192581 Contents to the Financial Statements for the year ended 31 March 2026 Page Organisation Infomiation Independent Examiners Report Trust￿5 Annual Report Statement of Financial Actrvities Balance Sheet io Statement of Cash Flows 11 Notes to the Financial Statements 12 ST MARY AND ST EVERILDA RESTORATION Charity No.. 1192581 Organisation Information for the year ending 31st March 2026 Tr stee Mr P Guest Appointed 31,01.2021 Mrs H Guest Appointed 31.01.2021 Mrs B Watkins Appointed 31.01.2021 Mrs M Mackrill Appointed 31.01.2021 Mr L Blackman Appointed 31.01.2021 Mrs A Laudage Appointed 31.01.2021 Mr J Westsway Appointed 17.06.2023 Re 1st Everingham Hall Everingham YORK Y042 4JA istered Chari er 1192581 Inde en ent Examiner Rebecca Triffitt, MAAT Phoenix Accountancy and Business Consultancy, 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6LZ nkers Natr￿est 31 Mar*et Place Pocklington Y042 2YB ST MARY AND ST EVERILDA REsfoRATION Charity No: 1192581 Independent Examinerfs Report to the Trustee of St Mary and St Everilda Restoration The Trustees present their report with the independen1Jy examined financial ststements of St Mary and St Everilda Restoration Trust. This is the first period of operation of the Chaiitable Incorporated Organisation (CIO), which covers period ending 31 March 2026. Respective responsibilities of trustees and examiner The trustees (who are also the direttors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charivs trustees consider that on audit is not required for this year under section 144 of the Charities Art 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the tharities Act; to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145 (5)(b) of the Charitie5 Act,. and to stste whether particular matters have come to my attention. Basis of independent examlnerfs report My examination was carried out in accordan￿ with general Directions given by the Charlty Commission. An examination includes a revlew of the accounting records kept by the charity and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequenuy no opinion is given as Lo whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below, Independent examinerfs statement I have completed my examination. I confimi that no material matters have come to my attention in connection with the exarnination which give5 me cause to believe that in, any material respect: accounting records have not been kept in accordance with section 386 of the Companies Act the accounts do not accord with such records: where accounts are prepared on an accruals basis, whether they fail to comp5y with relevant accounting requirements under section 396 of the Companies Att 2006, or are not consistent with the Charities SORP (FRS102) any matter which the examiner believes should be dTrwn to the attention of the reader to gain a proper understanding of the accounts. Rebecca Triffitt, MAAT Employee of Phoenix Accountancy Business & Corsultanry Ltd 4-6 Robert Street Scunthorpe, North Lincolnshire DN15 6LZ Date: ST MARY AND ST EVERILDA RESTORATION Charity No.. 1192581 Report of the Board of Trustees for the period ending 31st March 2026 The financial ststements comply with the Charities Att 2011, the Constitution and Accounting and Reporting by Charities,. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Reference and Administrative Details of the Charity, its Trustees and Advisers me St Mary and St Everilda Restoration Chari Re ation Num er: 1192581 Trustee P Guest H Guest B Watkins M Mackrill L Blackman A Laudage J Westaway Da toDa Mana ement f Management of the charity during the year was undertaken by Philip Guest. Inde min Rebecca Triffrtt, MAAT Phoenix Accountanq and Business Consultancy, 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6LZ ankers Na￿est 31 Market Place Pocklington Y042 2YB ST MARY AND ST EVERILDA RESTORAMON Charity No.. 1192581 Report of the Board of Trustees for the period ending 31st March 2026 re Governance and Ma men st Mary and St Everilda Restordtion is a registered Charitable Incorporated Organisation governed by its Constitution. The organisation was registered with the Charity Commission on the 301h November 2020. Recruitment and intment f TruSt￿S The charity trustees will make available to each new charity trustee, on or before his or her appointmenL Copy of the current version of this constitution and Copy of the CIO'S latest Trust* Annual Report and ststement of accounts. They a re-elected by rotation under the constitution anisational strutture: The board of Trustees manages the Charty, and aims to consider only strategic decisions at its meetings. TrUst￿S will consider the public benefit in making decisions. Trustees are aware that any conflitt of interest is declared and recorded and the person will be withheld from that part of the meeting and will not be able to vote for that bit of discussion. The board holds an AGM every year, other than that any charity trustee may call a meeting during the year. Risk M ement: The major risks, to which the charity is exFK)sed, as identified by the Trustees, have been reviewed and systems have been established to mitigate those risks. All systems and procedures are reviewed regularly to ensure they meet charity law and our own organisations aims and objeeaves. Ob'ective and Activities As set out in the Memorandum of Articles, the Charity's objective is restoration and preservation of the chapel of St Mary the virgin and St Everilda in the village of Everingam in the East Riding of Yorkshire. Main ob'ettives for th f 11 win To continue restoration wort( on the chapel. To open the chapel up to the public. ST MARY AND ST EVERILDA RESTORATION Charity No: 1192581 Report of the Board of Trustees for the period ending 31st March 2026 Achievemen and Pe rm Revlew of attivities 202 2026 The St Mary and St Everilda Restoration is satisfied, having reviewed the charity, that in the past year. Our work has reflected our charity objectwes. Our resources are well managed. Increase fundraising tours and concerts. Ongoing funding applications to hopefully continue restoration of the church. Financl l R view Reserves P li In line with our poliry, all reseNes will be carried fomard to sustain the church in future years. Princi l Fundin ources St Mary and St Everilda, Everingham have four main funding streams. l. Income Grants 2. Income from visits from the public 3. Donations from the public & business 4. Gift Aid tax claim ST MARY AND ST EVERILDA RESTORATION Charity No: 1192581 Report of the Board of Trustees for the period ending 31st March 2026 tstement of di finf rmation to in endent examiner We, the Direttors of the Company who held office at the date of approval of these financial statements, confimi so far as we are aware, that: L. There is no relevant information of which the independent examiner is unawa￿. and 2. We have tsken all the steps as required of us in order to make ourselves aware of all relevant information expected of us and to estsblish that the independent examiner is aware of that information. fTr stees res onsibiliti Charity Law requires the Trustees to prepare financial slatements for each financial year which give a true and fair view of the state of affairs of the charty and of the excess of income over expenditure of the charity for that period. In preparing those financial statements, the Trustees are required to: select suÈtsble accounting policies and then apply them consistently make judgements and estimates that are reasonable and prudent prepare the financial ststements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The Trustees confim that the accounts comply with the at)ove requirements. Tre Trustees are responsible for k*ping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with ￿levant legislation. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable Steps for the p￿ventiOn and detection of fraud and other irregularities. min A resolution to appoint Phoenix Accountancy and Business Consultancy Limited as independent examiner was agreed by chairperson and the other Trustees. By order of the board Philip Guest Chairperson Date., Ln No Ln o) ONO Ln N o) co tp -< sr MARY AND ￿ EVERJLDA RE￿oRATIoN Charity No. 1192581 ststement of Cash Flows For the period ending 31st March 2026 Notes 2026 2025 Net Movement In Funds Add back depreciation charge Deduct interest income shown in investing activities Decrease/(increase) in stKk Decrease/(increase) in debtors Increasel(decrease) in creditors Net cash used in operating activities 2,827 2,006 330 Cash flows from investing activities Interest Income Purchase of tsngible fixed assets Cash provided by (used in) investing activities Cash flows from financing actlvltles Repayment of borrowing Cash used in financing activities Increase/(decrease) in cash and cash equivalents 3,157 2,006 cash and cash equivalents at the beginning of the year 15,255 13,249 Total cash and cash equivalents at the end of the year 18,412 The notes on page5 12 to 18 form part of these financial statements. li sr MARY AND ST EVEFULDA RESTOPATION Charity No.1192581 Notes to the Financial Statements For the period ending 31st March 2026 Accounting policies 1.1. Accounting convention The financial ststements have been prepared in accordan￿ with Accounting and Reporting by Charities., Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of I￿land (FRS102) (effettive 1st January 2019) - (Charities SORP (FRS102)) and the financial ￿pOrting standard applicable in the UK and Republic of Ireland (FRS102) 1.2. Golng Concern The Trustees consider the Charity to be a going concem. The accounts have been prepared on this basis. 1.3. Income Income is recognised when the charty has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether'capital, grants or'revenue, grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can measured reliably and is not deferred. 1.4. Fund accounting Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors. Restritted funds are accounted for separately to each other and to the core funding of the Company. General funds are unrestricted funds which are available for use at the discretion of the Trustees in the furtherance of the general objectives of the charity and which have not been designated for other purtK)ses. 12 MARY AND ST EVERILDA RESTORATION Charity No.1192581 Notes to the Financial Statements For the period ending 31st March 2026 1.5. Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Expenditure on charitable activities includes the costs of all activities undertaken to further the purposes of the charity and their associated support costs. The Charity is not VAT registered and irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 1.6. Allocation of support costs Support costs are those functions that assist the work of the charity but do not direttly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charities activities. All activities undertaken by the Charity are in furtherance of the charitable objects therefore all support costs have been allocated to charitable activities. A full breakdown of all costs related to Charitable Attivities has been provided in Note 6. 1.7. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered, Prepayments are valued at the amount prepaid net of any trade discounts due. 1.8. Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.9. Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Income and Expenditure Account The Company is a charity and so achievements cannot be measured by normal commercial criteria. Accordingly, the Directors consider that it would be inappropriate to present a Profit and Loss Account in one of the formats set out by the Companies Act 2016. Therefore, as permitted by the Companies Act, in order to reflect the special nature of the company's attivities, the Dirertors are of the opinion that it would be more appropriate to present an Income and Expenditure Account. 13 G) EJ G) OLnoJ i 00)￿￿ i 00¢ o¢J molo Ln 'k C Ltrj OOtN mo rNtTrCO mLn f MARY AND 5r EVERILDA REsfoRATION Charity No. 1192581 Notes to the Financial Statements For the period ending 31 March 2026 Taxation In accordance with Paragraph l of Schedule 6 Finance Att 2010, the charity is a charity for tsx purposes and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. Operating Deficit The operating (deficit)/surplus is arrived at after charging: Total 2026 Totsl 2025 Depreciation - Owned Assets Annual Accounts Fees 330 330 300 300 Debtors Total 2026 Total 2025 Trade Debtors Prepayments and Accrued Income Liabilities Creditors: Amounts falling due wlthln one year Total 2026 Total 2025 Trade Creditors Accruals 630 630 300 300 16 sr MARY AND sr EVERILDA REsfoRATION Charity no. 1192581 Notes to the Financial Statements For the period ending 31 March 2026 10. Accumulated Funds 2026 2026 2026 Un￿Str1tted Funds Restritted Funds Total Funds Balance at OL/CK125 Movement in funds Balance at 3L/03126 14,955 2,827 17,782 14,955 2,827 17,782 Analysis of net assets between funds 2026 2026 2026 un￿Sti1Cted Funds Restritted Funds Total Funds Tangible fixed assets Current assets Current liabilities 18,412 (630) 17,782 18,412 (630) 17,782 Restricted Funds Balan at 01104125 Incoming Outgoing Trdnsfers Movement in Resources Balan 31103126 No restricted funding ￿ce[ved this year. 17 r MARY AND sr EVERILDA RESfoRATION Charity no. 1192581 Notes to the Financial Statements For the period ending 31 March 2026 11. Contingent liabilities There were no conts'ngent liabilities. 12. Other recognised gains and losses There were no other recognised gains or losses 13. Payments to Trustees A payment was made during this period to one Trustee, as reimbursement of expenses paid on their behalf. 14. Going Concern The Charity provides servi￿$ and receives donations which supports its attivities. The Trustees of the Charity consider that it will be a going con￿rn for at least 12 months from the date of the Independent Examiners report. 18