Frlend8 of St Helen'8 Church, 18le of wight Annual Report 2024 The Friends of St Helen's Church IIOWI IFOSHCI was formally constituted in january 2023 88 8 charitable incorporated organisation, Charity no. 1202450. The purpose of FOSHC is to help conserve, maintain, and improve the fabric, furnishings and fSttings of St Helen's Church. It also Sims to support the upkeep of the building and associated walls and structure, including the lychgate. FOSHC wishes to foster public interest in the building and its 888ociated buildings and grounds. There are four Trustees. Built in 1717, St Helen's Church is an important community building and recently received a Gold Eco-church award for its work on its natural environment. The Trustees of FOSCHC were delighted when the Bishop of Portsmouth announced the appointment of a new Vicar, Reverend Karen Wilson, to lead the worship in the Haven benefice of which St Helen's Church is p8rt. R8verend Karen Wilson was inducted in November 2024 and attended a meeting ofthe FOSHC on 11 January 2025. St Helen's Church, described as spectacular building because of its stained-glass windows, its enchanting atmosphere, and its wildlife haven, is now in need of restoration of the roof. The PCC is struggling with the considerable cost of this restoration and then the up-dating of the heating system. The costs of these urgent repairs will be more than £100,000. The Friends of St Helen's has reached its initial target of £25,000, to be able to leverage further funding from external sources, however the more that can be donated from our own resources the better our chances of such funding will be. While continuing to
attract individual giving, in the next year, FOSHC is seeking to raise funds from Trusts and Foundations. The committee continues to meet at le8St fourtimes a year and Trustees have been contacting possible donors in keeping with GDPR practice. The majority of gifts received are unrestricted donations. Since the year end FOSHC Is grateful to the owners of St Helen's Castle for their generosity in opening their garden in the summer in aid of FOSHC. This successful one-day 8V8nt raised in excess of £2,500 for the Friends. The webslte hull&uSthRLo1ooE? has raised the profile of St Helen's Church and FOSHC. FOSHC would like to thank all those who have supportèd the Friends over the period and welcomes any suggestions and support from parishioners and the local community. Perdit8 Gergaud Chair
CHARITY COMMISSION FOR ENGLAND AND WALES Friends of St Helen's Church (IOWI Annual accounts for the Charity No if an 1202450 eriod Period start date erio en date 0110112024 311121204 Section A Statement of financial activities Restricted income funds Racommended categorles by actlvity Unrgstricted funds Endowmont funds Totsl fund8 Incomlng resources {Note 31 Income and endowment8 from: Donations and189a¢S Ch8ritable activitie5 F01 F02 F03 F04 S01 11.377 2,000 13,377 S02 S03 S04 $05 Investments Separ8t8 malerlal Item of InMe Other Total Resources expended (Note 6) Expèndlture on: Rai81ng funds 3,219 4,596 3,219 ,59 $07 $08 S09 470 470 Sep8falo mat•rtal item of expon Other S10 S11 47 47 Total S12 Net incomel{expendlture) before Investment gainslllosses) S13 S14 S18 $16 $17 14,079 2,000 16,079 Nel g8ln$lllos$e81 on Inve8lmenls Net Incomellexpandlture) Extraordinary items Transfers between fund8 Other rècognised gainsl{Ios888I: 14,079 2,000 16,079 Galns and Ios88$ on revalu811on of flxed 8SS818 for the ¢hailty's own use S18 Other 98iDsllloss881 $19 Nèt movement in funds S20 14,079 2,000 16,079 Reconciliation of funds." Total funds brought forward Total funds carried fonvard S21 3,632 17,711 3,632 19,711 S22 2,000
Section B Balance sheet Rèstrlet•d In¢om$ funds Unrn8trfctsd funds Endowment Total th18 funds year Current assets Debtorn (Note 19) Cash at bank and In hand {Note 241 Total current assets 807 B09 4,192 4,192 pio Credltors". amounts falllng du8 withln one yèar (Noto 201 Net currant assets/(Ilabllltles) B12 Total assots loss currnnt Ilabllltles B13 Credltors: amounts falllng duo aftsr one year (Noto 20} ProYl8lon8 for Ilabllltl•8 B14 B15 Total net assets or Ilabllttlos Funds of the Charity Endowmont funds (Note 27) Restricted Income funds (Note 27) Unrestricted funds Rovaluation re8erv& B16 17,711 2,000 19,711 17 B18 2,000 2,000 17,711 819 B20 Total funds B21 Signed by one or Iruslees Dn b$haK of all the Iruslees Signature Print Name CC17a (Excell 2610812025
Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charitles. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless othenmise stated in the relevant note(s) to these accounts. The accounts have been repared in accordan with.. the Statement of Recommended Practice.. Accounting and Reporting by Charities pr6paring thelr accounts in accordance wlth the Financlal Reporting Standard appllcable in the UK and Republic of Ireland {FRS 102) issued on 16 July 2014 and with. and with. the F1nanclal Reportlng Standard applicable in the Unlted Klngdom and Republlc of Ireland {FRS 102) and with Ihe Charities Act 2011. The charlty constitutes 8 public benefit entity as deflned by FRS 102.. -Tlck as approprlate 1.2 Going concern If there are materlal uncertalntles related to events or condltlons that cast slgnlflcant doubt on the charity's abillty to contlnue as a golng concem, please provide the followlng detalls or state "Not appllcable" If approprlate.. An explanatlon as to those factors that support the ¢on¢lusion that the charity Is a going concern., In Its flrst two years the Chaerlty has concentrated on ralslng funds and is now looking to invest its charitable objects of oreserving the fabric of St Helen s Church. The Charity has no flnancial obligations and has assets In excess of £20,000. Further funds are to be raised In the coming year In support of the Charlty's objectlves. Accordlngly, these accounts are prepared on a going concern basls. 1.3 Change of accountlng poll¢y The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. Yes" -Tick as appropTiale No. CC17a (Excel} 2610812025
Sectioii C Notes to the accounts cont Noto 2 2.1 INCOME Accountin9 pollcles Thl&slend•rdli$tof$cwynllngpoliGleshHsbeenappkdby Ihe chKity exeÈpllorihoso liokgcI'mo"or"N.. Thero$Bno feptQTaddillonalpthles8dopÈed. oflncome Thpae are the siaiem¥i ol Flnand81 Act11105 {SoFAlwfien.' the charty bacomes tOlh¥ IQUrceS.. Is llkeiytTr nof Ihallh&irusieeswill rorglve the reSOLYce8', gnd rnonetaryvaluerAn be measwgd sent lIAbIlIty, Ya8 No Nla Th¢r& h48 Off86ttiny Df a3sels and VablliU&¥. or Income ond axp•nses. unle88 wuired or pemstted bytho FR8 102 SORP oi FR8 102. Yes Nlo Y88 Ng Nla Gran15 and don&th)ns ar• only induded In the sOFAeTh thè oBnon41 Inoome recognblk erittrrta mel15 10 tts S.12 FR8102 SORPI. Grant8 •nd don•tlM8 In Ih•¢Ji¢ ¢1 pertmance relited or4ntB. Incorne mu8ionty bo recounlBBd ID tho extgnl allhe chority hès provlded the ype¢th8d oood8 or sorvices a&enllUemènt to th8 grant only o¢¢tsis when the performAnc0 roL918d ¢OnfJilions are mo115 16 FR8 102 SORPI. Leoattia$are Ince th• SOFAwh6n rethptls wobabl&, thkii8, when Lhore ha& b&Èn gr4nlof piobaie. th& sxe¢uiors hhVOq8tabllshed thÈtlh•ro are strfficignl llJeel• In th• 9stab and anycondlUon¥ attuch to Ih•10gatyar• KrAulIn Ih&conlr¢l olthtr Ghaiiiy or hwe beon moi. Ye8 No Leg4clo8 Y8S No Nla O¢vommDrt g¥Jnl• Y•8 Tth•thy hJ8 rtt&ved 9ov•inmtrnlgiant8 kn tha reponing p•rtOd No Glft Ald r•telvabli Is kncludod In Incomowh•n the Is 8 valld deBlarallon fr Ihé donor. Any Gift Ald amount r8eiWgiwJ on a donallon lo ¢Ond0d to be pertofthal glftano i• treeied as an addlllon tolh• Mtnefund as th• Inlti81 donillon unle8& the don¢rof Ine 1oim¥ ol lh• appeal hkv• ipKJlled olhorwlA•. 7ax re¢lalm• o donatlonu llnd glf¢8 Y¢8 N14 Contrthtttuil Incom• #nd performinco relo1• grahts Thkn Is orly InduU8d In the SOFA the tthailty has ta• reL4t4d good$ ky rvlcei oi m•iih8 pDrforman¢• rd•ied CDndlUon8, Nla Yè$ No Nla DOt•d go•d• DDnaled puodi Ar• m•88Uf•d lll lalrv•lu¢ llho arnountforvthkn Ihè46t roLld be •xchongodl wl•&i Improdl lo do Do. The cos1018ny etO¢k olgoDd8 don4t•d lor olitrlbullon lo IB deqrn•d to o the fqlrv•lu• of thos9 glRsal Ihe Ilm8 ol Ihelr roc•lpt and they are recogniwd on r6c•Ipi. In lh• r•portlng p•rlod In 4vhlLh Ihg 8tocks &r• (Ngvibulod, they &re re¢oonlsed li Rn •xpan$è etlh• cgrryin9 •rnOt olthg slockg 814i¥trlbullon. Donathdgaod$ f¢r r88akniiq mea9ui•d 41 l•lr Valu• on Irlllal rugnlllon. ¥¥hkh l•ih• èxpeGtod pFocoods Irorn ui• lh• expK CO1 Of ¥alo. and rectynlsod In'lncorr• from oihar Iradlng acllvlllo5' Wlh tho ¢¢ri•JpoTrdinp i¢h ré¢oord•¢ In tho bBlllnce h•ei. On It1 0hlhvvelue olxto¢k is ¢Jiwgo6 Aqainii'in¢om? from othsrimdlno a¢iivlW9>' and Iho proModB Irorn s1• •0 •i•o FqCO9ni9od ¥1'inrn• Ir hortldIng Ye8 No Nl• Y•$ NIJ G¢od8 tton&ted for onolng ugo by Ihfj¢hadtyao reBo4nlyod ag Ioibi• fixed 49•ti •nd Included h the SA 19 In¢fflhig rg$wrc05 whEn recolv•bltr. Yè# No Nl• oirtl kind lor u9a bylhq choilty ir• Inc In th& SOFA a8 Inem Trom donaiionts when Iècglv4b Yes No Nla onat•d 4frrvlc•i •nd Donah(J sorv8 Bnd fac11ll$ar9 In¢a8 In the SOFAwh•n recved al thè vèluq ol Ihe glftlo the tharlty provlda¢ the valuè ofthe glli¢an me£surod i&liably. Don•1 $•rvi¢e8 and 18eilldos thal4ie coniumsd lrnmedlolèlyorè rocogn19¢0 89 Incom Wilh an ¥UlVElentamouni rerognlsed a88n 8xpen5e urOofihg approprtaie hoding In tho SOFA. Ya$ No Nl• Yg$ No Nl8 Ye8 $uppDrt coNts Nl8 Tha chaifty InwrrÈd •¥ppndRurecn wpwrtcobts. Volunt•er help Th• value ol Hny voluntsry roc41d h not Includfyd in tho axounil bul ro deuc1tAl In the Irusles8' anwai report. Yes Ng Nla Incomo from Int&r•81 royBltl$$ anLI dlvld¢ndo Th181$ induded In lh• 01Who recèipti5 prob8bl•anu thè amountrn¢8lvaNe can be m¢asured reliQb. ès Ir¢om•from meMr8[p MembÈi$hlp 8ub5cripIkns focolved In thè twlure of a gnar6 rgrvgniged In oonaiiom subscrlp¥on8 and L&gacS85. No Nla Mgmbership ub4(¥*lonBwhi¢h uivesa membsrihè nghtto buy s?1¢e50r Otr benefllsare r@rognlsed as In¢4me eained frorn ihg prDv1On of good5 Qnd S¢8$ a incomefrom Charitable dclivllw. In3uran¢9 rlalmg Rr¢ only included In Ihf SDFA véhèn th$ganeral Inwm8 reGognlUon crlteria arg rnel{5.10 10 S.12 FR8102 SOFIP) and ar¢ Includ 48aD irn ofother Income ifilhg SOFA. ¢$ Settlem•Trt of Insurancè clalm• ¢$ No Nl4
Y¢$ No Inw$tm•ot galns and ltssses Thrj Indude5 arry reallsed Or[alIsB 98irtsor f09se8 on the of investt•8nd awgain or IDgSFesuliing fiDm fftv¥ulng irtvsimÈntslo markelvalueal end Ofth year. 2.2 EXPENDITURE AND LIABILITIES LiaWllty recognltlon Uablllues are reGogni504 wh&ro Il 18 mort Ixslythan notthaiiheTe Is a leoal or ctsn5trudveoblalbTr cornrnitting tho thaiitylo pay¢yir4source9 and Ih&amL¥Jntofth 01110 can bB m2a5ufBdwilh rtrs$tsn4bi8 ¢tsinty. Support¢O¥l$ ha¥£ èeen allocaied be governarKgcost8 8nd other supporL Gov6manco ¢oswCrnpf15e oll costs Invo1n9 publlc wuntsbiltyol th8 tharityaftd rt6 rnPll8llc•vih re9ulallon and good pra¢lic8. No Nl¥ e8 Q40v•rtyan¢(t and gupport Supptsrt tOSL% Includ8 cenlilll funGiions h&Vt been 811¢¢41ed ioacuvltycost taiegoiies on È bèslsMnslslenl wrththè rwur¢•i. ég allopAlno propety $ts byftoor ale8$. or percapi, slBff cosis by the IIMB spgntand other cos16 bylbeiru¥age. Yes No tlla GranN performan¢• condiuon8 Wherelhe chantyolvfjs a grnntwith tondUonG Icrlts payment being a Spoefftlevel ol geNKeorouwulto be provW9d, suth wÈnts Are onlyrecollnis8d in SoFAance the reciplenl ollhe gronl has provided thè #petified sèrvlce oroutpul. Wheie Ihere are nocDnditi4$ 4tt#¢hino to thegrantthal enablos the donor¢hArityl0 r¢all8iicoltyavoLd Ihecofflmbtment, a liabllltyftsr th& lull funding oblioalon mu¥1 r•¢wni$•d. 08 No Yes No Nla Qr8nts poyable wlthoui pÈrf¢imdn¢• Gond511 Yo Ng wi Redundancy¢08t The chlldtymllde nDr•dundantypayrMnlg ¢uilng the repNbrtp porttyd. Y95 No Nla D6f•vr¢4 InEoffl• m•wI1 Item oldehrrnd Incom• heb Indud•O Inthèaccournls. No Cv•dltorn Th•Cty hu Utdltor•whlch r• meAgurod llt501U•m•nl •mouNg •nylfadJ A IIEbilityi8 m•a8ui•d on r•coqnlllDn Bl115 hlBlodcal cosiAhdlhthi JubMqLniy rn•isurod il th¢ b•si•¥Um•i• 011 Arnountroqulrqd lo i•iue th• Ai thé ropDrtiw d4t• Th• ¢n411tr¥ &ttDunts for baBk fln4nrlBI intrum&Ms on Inlilal Mcognillon 48 p•r P8r8groph 11.7 FRS102 8ORP. Subuquerf m•A9ts1emenl18 21 wrp¥agrnthg 11,17 ID 11.10. FRS1O2 SORP, No Nl Prov108 for Ilblllti 8ul¢ flnan¢lal Yès No Nl• 2.3 ASSETS Tanglbl• fxod ••••t• IOT Th¢s•4r• ¢•plthlli•d11th6yun b• yJ•d for morelhan on•y•wr. •nd C1 •ll•••l uA• by oaTIty £1,000 Yo8 No Nla Th•y ir• vilued al&1. Th• d•prndolion la and m•th¢di u•ed #ro di• kn now 9.2. Thecharity h¥a Int•ngibl¥ Ixed 0sse16. Ihlll IB. non-mofiotorya•Mts thai n¢1 h•v• phyll1 Subsianu but arw hlentlnBbteand arv SDnlroll¢d by Ihiouoh ¢ust¢ ¢f nohl$. Th• •mgrtllAllon rAles end rn•lhods u$8d •io 01?clos•d In noi• 9.$ Inlinglbl• ffixed a•••t• Yos No Th4y èr¥èluBd eioxl. The charlty has herite48 898•t8, Ihtyils. non-monethty au•t8YAth hhllortc, erflii Sclent. technololliG81, g•ophy81¢•1 •r•nvirOnrnenl quallles thtaro held ind mÈ1nthinorl princlpally IDr Ihqir ni11blIOn w knovded9e ond GUI[. The 4¢prolIn r•$A& moihods usad QB d110 In nots 9.6.1.4. H•rltee•4s1•t• Yè8 NIA Yes N• N14 Ttt•y •r• valued olcost ¥•6tm•nts Fix•d 818•1 Inv091meni$ln quutvd shJru8, tr&dBd tsond8and Blmiiarinw•im•nt ire volued 811n11I811y Bl coyi Hnd subjequenlly gi 1811 Yhlue Ilhalr maFkèl Yaiu81 altheyeOF ¢nd. The ssm8 Ilgatment Is gpplled io iw&stm8nts unless falr valu• ¢annotbe m•a$ur£d reliably in wn1eh cAAe it Is measurgd alcD8t1oya imp8lrm•nl. InvÈ#tmenlB held forr95t orwnaing Iholi ssk gnd co5h and caah eqUl¥aknMih & mttufitydaie of le8slhBn l y9r4 Ireoièd ¥ currenlassol Invtsimonts Ye8 No NID Yos No Nla Yes No Sto¢kE And work lth st¢ck¥ h•lO lorsaleAs partof nDn-th#rit8ble Irado are 81 Ihg bweror co5tornBI f•1$$10 v$luo. Nlo ds or8•rvt¢4$ pro¥ed a5 pwiof a thaDiabie aCbv1re mEasured alnelreaM8ab valL bAsed cn the setvirp pat8Dbal vOyed by Itern5 of St. 8$ No es No Nla Work in progiess Is ¥aluDd ateost legs anyforeseeBblO IO¥Slh4t Ilkely lo ocrurDn th¥¢MwaGI. D$blQts Ilncludlng irdde debtorsaDd Idans recthvèblèl are measured on inibal recognllon at soitl8tn9nt8mount Afteranyliade dis¢ount$ oramounl ddvanced bylh8th2rfty. SUbSeqnI. Ih8y ar8 MsUre 8t ihe oroth¢tn$191alknn expethd to bp r*ived. Th• charity has has InvesonIS which it hdds for reyale or pfrnokng iheir $Ale end cash and ¢ash Yos equlvalènuvhth a moturftydale18sg one year. Thege InGludp casfv on depo%tand ègulval•ntY With a matuntydal8 011èsS than one year he for5nv9¥lmt purp)ses ra1heran to meet 9hort ierffl cash carnmitmènts as theyfall due. Théy Ar&vdued 81 lair¥aluBexxptvthere they9uatyS baS1¢finsnl InGtrumeThls. Yes Nl Debtorg No Nla curientasset1nvbhnts
Section Notos t(> t10 accniints NotsB Trans8Ctlons wlth trustees and rolated parti88 Irthe chalY h#$ any trenséctlon8 wilh relatsdpartl95 loth&rlh&n Ihe iru$t•e expens0$ expl8in•d In guldan¢• note8) d•o118 of$uch Ir8n84¢11on5 shouldboprovld¢dln thls nolé. If there are tJC tran8a¢tlons to rgport pl6•s0 enler"Tru•" In the box or 'Fil#g' Mtboro ar• tr•ns•ctlons to rèport. 8.1 Tru•teo rèmunrallon and benoflts Th18 yeor None ol the trusta88 have been pold any r•mun•ratlon or r•¢olved any other b•n•llt8 from an •mploymèntwlth th8lr ¢harlty or • rolatsd enllty ITruo or Fal881 TRUE 8,2 Tran8HCtlonl81 wlth related partle8 PlSe glve d•i•ils 018ny ¢rnn8a¢tlon undort8k¢n by forun behalf 04 th• ¢h4rlty In whl¢h • r•l•t•dpertyha& 4 malerlal Ini•resl, whem lunds have h•lde8 8gontforr•l•i•dpartltr8. Ilth•re arè no $u¢h tr4n¥actlon81 pl••se enter trtso'ln the boxprovldgd. Th1¥ y99r Thgr• hav• bgen no relat*d porty tran$•ctksn6 In thtr reportlng p¢rlod ITrue or Fa18el TRUE CC17È (EM¢o 2woBr2025
Spction C Notes to the accounts Nots7 Falr value of ass•t8 and Ilabllltle8 Th1¥ 25.1 Please provld• detalls of the ¢h)rfty'$ •xpo$uro to cred5t rlsk (the ri$k of Incurrlno a1085 duo to a debtor not paylng what 1$ owadl , Ilquldlty rl8k Ith• rlsk of not boln9 abl• tct m•&t short t•rm Iln8ncSal demand81 and markgt rl$k lthe rl$k th8t tho v4lu¢ of an Inve8tmentwlll lall duo ta changes In th¢ m8rketl arlslno from finan¢lal In8tmm8nts to whl¢h the charlty 58 exposed ét the end of the roportlng p•rlod and oxplqln how th• charity manaw th080 rlBk8. Th• Chartty13 ewed Glft Ald by HMRC. 25.2 Please glve dets115 of the •mount ol change In the fair valu• of ba$l¢ Iln8nclal Instrumonts Id8bto¥s, ¢redltors, Investmènts (S 8ectlon 11, FRS 102 SORPII measured atlalr v8lu8 through the SOFA th8t1g 8ttrfbut8ble to chang0* In ¢redlt rl¥k. nlo CC17a IExc811 10 26108r2025
So.r.tiOtI C Nots8 Cash at bank and In hand Th1$ v•4r Shorttsrm ¢88h Invutmonts11888 than 3 mo#th¥ maturlty datel short tsrm depo8lt& Cash at bank ond on hAnd oth•r Tot41 CC17o (Exc411
Section C Notcs to the accoiints Note 6 Debtors and prepayments Pl8888 completa thls noto If the ¢harlty has any debtors orprepayments. 5.1 Analy8ls of dobtors Thls year Trade dgbtors Prepayments and accrued 5n¢omo Other d&btor8 4,185 4,185 Total CC17a (Excell 261081202S
Sectlon C Notes to thc ciccounts Not¢ 4 Analysls of expandltur8 Th18 year Unro•triot•d Rutrl¢t•d lund• InuomD luThth Endowm•Trt Analys18 ndlture on ralsln funds.. AdverllBlng, matheiing, dirèct mall and rot41 iuThdB 470 470 bonk charges 47 47 Total exp¢ndllurg on ralglng fund$ 517 517 end5tur8 on ¢harltsbl• aGtlvllles: Total •xpendltur• on chArltabl• actlvltlos TOTAL EXPENDITURE 617 317 CC178 (Excdl 2610w2025
Seciion C Notes to the accounts cont Note 3 Analysis of income Rmtrktsd UntèBtrftted Incomo d5 funds End¢wm•nt funds Total funds Ana Denations and Efts Grft Aid acles General grants provided by gov•rnmenVother Donatlons and 18gacley: 11.3TI 3.21 2.IX>O 13,377 3.219 Membership sub5criplions and SPDnsorships oods fa¢llille$ gnd 8ervk85 other Total 14.596 2,000 16,596 harltsble a¢tiviti•s'. Other Total TOTAL INCOME CC178 (Excell 2610612025