2021-08-31-accounts

			Page
Legal and Administrative		Information	1—2
Report ofthe	Trustees	and Directors	3—10
Independent	Auditors'	Report	11—13
Consolidated	Statement	ofFinancial Activities	14
Statement of	Financial	Activities	15
Balance Sheets			16
Consolidated	Statement	ofCash Flows	17
Notes to the	Financial Statements		18—27

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					2021	2021	2020	2020
					Group	Parent	Group	Parent
				Notes		6	6	E
Fixed Assets
Tangible Fixed Assets				11	29,102	1,628	35,745	1,628
Investments				12	11,521,906	11,521,906	9,801,462	9,801,462
Investment	in Subsidiary		Company	12		2		2
					11,551,008	11,523,536	9,837,207	9,803,092
Current Assets
Stocks					7,840		24,442
Debtors				14	99,426	76,936	28,205	9,829
Cash at Bank				15	983,351	922,148	903,106	880,737
					1,090,617	999,084	955,753	890,566
Creditors: Amounts		falling due
within one year				16	(133,683)	(8,959)	(109,168)	(9,401)
Net Current	Assets				956,934	990,125	846,585	881,165
Total Assets	Less Current		Liabilities		12,507,942	12,513,661	10,683,792	10,684,257
Provision for Liabilities				18	(28)		(1,416)
Total Net Assets					612,507,914	612,513,661	F10,682,376	610,684,257
Funds
Unrestricted	Funds				12,500,412	12,506,159	10,674,874	10,676,755
Restricted Funds				17	7,502	7,502	7,502	7,502
Total Funds					612,507,914	612,513,661	610,682,376	610,684,257

				2021		2020
		Notes		E
Cash Flows from Operating Activities
Net cash provided by operating activities				87,429		85,567
Cash Flows from Investing Activities
Dividend and Interest Received				1,276	4,480
Purchase ofTangible Fixed Assets			(8,460)		(720)
Purchase ofInvestments					(200,000)
Net cash used in investment activities				(7,184)		(196,240)
Change in Cash and Cash
Equivalents in the Financial Year				80,245		(110,673)
Cash and Cash Equivalents at the beginning
ofthe financial year				903,106		1,013,779
Cash and Cash Equivalents at the end
ofthe financial year				E983,351		6903,106
Notes tothe Statement ofCash Flows				2021		2020
				f		E
A Reconciliation of Net Income to Net Cash		Flow from	Operating
Activities
Net Income/(Expenditure) for the financial year				1,825,538		236,027
Adjustments for:
Depreciation				15,103		17,359
/(Gains)/Losses on Investments				(1,555,258)		24,755
Dividends and Interest				(166,462)		(178,445)
(Increase)/Decrease	in Debtors			(71,221)		22,935
Increase/(Decrease)	in Creditors &Provisions			23,127		(24,004)
Decrease/(Increase)	in Stock			16,602		(13,060)
Net cash (used in)/provided by Operating		Activities		E87,429		E85,567
8 Analysis ofCash and Cash Equivalent
Cash at Bank				983,351		903,106
				E983,351		E903,106
C Analysis ofChanges in Net Funds
				At 01/09/2020 Cash	Flows	At 31/08/2021
				E	E	f
Cash				903,106	80,245	983,351
				E903,106	E80,245	E983,351

	Cemetery. A s with Companies	ummary ofthe trading results is sho House.	wn below and audited a	ccounts have
			2021	2020
			E	E
	Turnover		685,871	509,106
	Grants received		484,504	400,543
	Cost ofsales		(799,944)	(520,773)
	Administrative	expenses	(375,915)	(393,207)
	Interest received			1
	Loss before taxation		(5,484)	(4,330)
	Tax		1,388	729
			E(4,096)	E(3,601)
3	Subscriptions,	Donations and Legacies
			2021 E	2020f
	Subscriptions		10,565	9,022
	Donations		27,834	17,787
	Grants
	Legacies		38,001	25,502
			E76,400	E52,311

			2021	2020
			6	E
Highgate	Cemetery admissions		381,384	187,231
East side	only	admissions	125,151	144,922
Merchandise		and publications	33,858	26,910
Burial Rights			678,960	535,500
Burial Fees			99,973	75,764
Memorial	Sales		48,210	64,249
			E1,367,536	E1,034,576

			2021	2020
			6	6
	Filming and	Sundry Income	17,959	16,218
			E17,959	E16,218
6	Investment	Income
	Investment	Income	166,462	178,409
	Bank Interest			36
			E166,462	E178,445
	Raising Funds
	Costs ofRaising Grants,
	Subscription	and Donations	61,118	61,009
	Fundraising	Trading Costs	525	3,030
			E61,643	E64,039

						2021	2020
						6	f
	Burial rights	and memorials				72,765	39,979
	Merchandise					20,082	12,967
	Private Bill					97,178	87,753
	Conservation		projects			335,564	68,593
	Cemetery running			costs		238,067	240,790
	Staffcosts					234,154	235,406
	Archives					2,923	2,134
						1,000,733	687,622
	Support Costs		(Note		9)	305,593	292,379
						61,306,326	6980,001
9	SupportCosts
						2021	2020
						6	f
	Legal &Professional				Fees	27,712	31,596
	Auditors' remuneration					6,226	5,993
	Governance	costs				6,632	4,726
	Staff costs					282,853	271,988
	ITsupport					10,503	8,596
	Telecoms					4,291	4,508
	Printing, postage			&	stationery	16,504	8,339
	Miscellaneous					6,836	9,925
	Subscriptions					1,200	1,124
	Depreciation					3,954	4,059
						6366,711	6350,854
	Allocated to:
	Raising Funds					61,118	58,475
	Charitable Activities					305,593	292,379
						6366,711	6350,854

Allocation ofStaff Costs
	Raising	Charitable
	Funds E	Activities f	Total E
Office staff	47,142	235,711	282,853
gurials staff		42,361	42,361
Landscape staff		191,793	191,793
	f47,142	6469,865	6517,007
Staffcosts
	2021	2020
	6	E
Wages and salaries	420,357	396,960
Social security costs	37,434	33,968
Pension costs	33,075	31,136
Agency staff	26,141	45,330
	6517,007	6507,394

Tangible Fixed Assets
	Plant &	Fixture &	Archive
Group	Machinery	Fittings f	Materials 6	Total 6
Cost
At 1September 2020	172,753	4,273	1,628	178,654
Additions	8,460			8,460
Disposals
At 31August 2021	181,213	4,273	1,628	187,114
Depreciation
At 1September 2020	138,636	4,273		142,909
Charge for year	15,103			15,103
Disposals
At 31August 2021	153,739	4,273		158,012
Net book value
At 31August 2021	E27,474		E1,628	E29,102
At 31August 2020	E34,117		E1,628	E35,745

11	Tangible Fixed Assets (continued)	Tangible Fixed Assets (continued)
				Fixtures	&	Archive
	Parent Charity			Fittings f		Materials f		Total f
	Cost
	At 1September 2020			4,273			1,628	5,901
	Additions
	At 31August 2021			4,273			1,628	5,901
	Depreciation
	At 1September 2020			4,273				4,273
	Charge for the year
	At 31August 2021			4,273				4,273
	Net book value
	At 31August 2021					f1,628		f1,628
	At 31August 2020					f1,628		f1,628
12	Fixed Assets Investments
					2021		2020
					f		f
	Investments (see below)				f11,521,906		f9,801,462
	Highgate Cemetery	Limited (shares at cost)				f2		f2
			BNY Mellon	COIF			2021	2020
			f				f	f
	Market value at 1September 2020		9,760,474	40,988		9,801,462		9,452,252
	Additions							200,000
	Dividends reinvested		165,186				165,186	173,965
	Net investment gains/(losses)		1,556,389		(1,131)	1,555,258		(24,755)
	Market value at 31August 2021		f11,482,049	f39,857		f11,521,906		f9,801,462
	Historical cost at 31August 2021		f7,506,004	f30,000		f7,536,004		f7,370,418

Group					2021 f	2020 6
Trade debtors					59,690	11,977
Other debtors					23,784	10,688
Prepayments	and accrued	income			15,952	5,540
					699,426	628,205
Parent Charity					2021	2020
					6	6
Trade debtors					46,824	1,549
Prepayments	and accrued	income
Amounts due	from subsidiary				30,112	8,280
					676,936	69,829
Cash at Bank and in Hand
Group					2021	2020
The balance is represented		by:-				f
Lloyds Bank Accounts					103,433	91,560
Unity Bank Accounts					177,458	208,519
Monies held by The Charities			Official Investment	Fund	699,772	598,496
Cash					2,688	4,531
					F983,351	6903,106
Parent Charity					2021	2020
The balance is represented		by:—			f	6
Lloyds Bank Accounts					97,183	87,944
Unity Bank Accounts					123,328	190,589
Monies held by The Charities			Official Investment	Fund	699,772	598,496
Cash					1,865	3,708
					6922,148	F880,737

	Group				2021	2020
					E	6
	Accruals and deferred	income			42,922	62,426
	Trade creditors				65,771	37,850
	Other creditors
	Taxes and socialsecurity		costs		24,990	8,892
					E133,683	6109,168
	Parent Charity				2021 6	2020 f
	Trade Creditors				6,133	2,813
	Accruals				2,826	6,588
					E8,959	E9,401
17	Restricted Funds			Sowerby	Other
				Restricted	Restricted
	Group &Parent Charity			Fundf	Funds E		Total 6
	1September 2020			7,502			7,502
	Totallncome
	Total Expenditure
	Transfers
	31August 2021			E7,502			E7,502
	Group &Parent Charity
				E		E	E
	1September 2019			7,502			7,502
	Total Income					1,000	1,000
	Total Expenditure				(1,000)		(1,000)
	Transfers
	31August 2020			E7,502		f-	f7,502