## ||||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| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||IO
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0VC| ## ||||||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| ## ## ## ##