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2020-12-31-accounts

Page
Report ofthe Trustees 1 to 4
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet
Notes to the Financial Statements 8 to 14
Detailed Statement ofFinancial Activities 15 to 16

31.12.20 31.12.19
Unrestricted Restricted Total Total
funds fund funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 2,560 43,300 45,860 82,498
Charitable
activities
Cemetery activities 180,053 (460) 179,593 151,367
Other trading activities 1,048 1,048 991
Investment
income		 36,079 36,079 43,412
Total 219,740 42,840 262,580 278,268
EXPENDITURE ON
Raising funds 642 642 711
Charitable
activities
Cemetery operating
costs		 162,078 44,089 206,167 149,449
Other 2,106 2,106 2,318
Total 164,826 44,089 208,915 152,478
Net gains/(losses)
on investments		 (35,435) (35,435) 65,840
NET INCOME/(EXPENDITURE) 19,479 (1,249) 18,230 191,630
Transfers between funds 12 (351,004) 351,004
Net movement
in funds		 (331,525) 349,755 18,230 191,630
RECONCILIATION OF FUNDS
Total funds brought forward 1,238,716 565,135 1,803,851 1,612,221
TOTAL FUNDS CARRIED FORWARD 907,191 914,890 1,822,081 1,803,851

Balance Sheet Balance Sheet
31December 2020
31.12.20 31.12.19
Unrestricted Restricted Total Total
funds fund funds funds
Notes 8
FIXEDASSETS
Tangible assets 41,486 820,770 862,256 516,562
Investments 605,607 605,607 586,042
647,093 820,770 1,467,863 1,102,604
CURRENT ASSETS
Debtors 10 1,912 1,912
Prepayments
and accrued income		 237 237 145
Cash at bank and in hand 268,239 94,120 362,359 708,805
270,388 94,120 364,508 708,950
CREDITORS
Amounts
falling due within one year		 11 (10,290) (10,290) (7,703)
NKT CURRENT ASSETS 260,098 94,120 354,218 701,247
TOTAL ASSETSLESSCURRENT
LIABILITIES 907,191 914,890 1,822,081 1,803,851
NET ASSETS 907,191 914,890 1,822,081 1,803,851
FUNDS 12
Unrestricted
funds		 907,191 1,238,716
Restricted funds 914,890 565,135
TOTALFUNDS 1,822,081 1,803,851

31.12.20 31.12.19
Flower Sales 1,048 991
3. INVESTMENT INCOME
31.12.20 31.12.19
Rents received 10,627 12,719
Other fixed asset invest - FII 23,195 26,492
Deposit account interest 2,257 4,201
36,079 43,412
4. SUPPORT COSTS
Human Governance
resources costs Totals
8
Cemetery operating costs 505 2,837 3,342
Support costs, included in the above, are as follows:
Governance
costs
31.12.20 31.12.19
Cemetery
operating Total
costs activities
Independent
examiners		 fee 1,440 1,376
Payroll services 1,397 1,295
2,837 2,671

STAFF COSTS
31.12.20 31.12.19
Wages and salaries 103,650 96,743
Social security costs 4,436 4,524
Other pension costs 4,806 4,024
112,892 105,291
The average monthly number ofemployees during the year was as follows:
31.12.20 31.12.19
Outdoor staff 3 3
Office staff 2 2
No employees
received		 emoluments in excess off60,000.
COMPARATIVKS FOR THK STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds fund funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 22,024 60,474 82,498
Charitable
activities
Cemetery activities 151,025 342 151,367
Other trading activities 991 991
Investment
income		 43,412 43,412
Total 217,452 60,816 278,268
EXPENDITURE ON
Raising funds 711 711
Charitable
activities
Cemetery operating costs 148,249 1,200 149,449
Other 2,318 2,318
Total 151,278 1,200 152,478
Net gains on investments 65,840 65,840
NET INCOME 132,014 59,616 191,630
Transfers between funds (23,076) 23,076
Net movement
in funds		 108,938 82,692 191,630
RECONCILIATION OF FUNDS
Total funds brought forward 1,129,778 482,443 1,612,221

for the Year En ded 31December 2020 ded 31December 2020
COMPARATIVKS FOR THK STATEMENT OF FINANCIAL ACTIVITIES -continued
Unrestricted Restricted Total
funds fund funds
6 6
TOTAL FUNDS CARRIED FORWARD 1,238,716 565,135 1,803,851
8. TANCIBLE FIXEDASSETS
Improvements
Freehold to Plant and
property property machinery Totals
COST
At 1 January 2020 383,619 86,147 99,653 569,419
Additions 351,004 3,605 354,609
Disposals (1,057) (1,057)
At 31December 2020 383,619 437,151 102,201 922,971
DEPRECIATION
At 1 January 2020 52,857 52,857
Charge for year 8,915 8,915
Eliminated
on disposal		 (1,057) (1,057)
At 31December 2020 60,715 60,715
NET BOOK VALUE
At 31December 2020 383,619 437,151 41,486 862,256
At 31December 2019 383,619 86,147 46,796 516,562
9. FIXEDASSET INVESTMENTS
Listed
investments
MARKET VALUE
At 1 January 2020 586,042
Additions 55,000
Revaluations (35,435)
At 31December 2020 605,607
NET BOOK VALUE
At 31December 2020 605,607
At 31December 2019 586,842

10. DEBTORS: AMOUNTS FALL ING DUE WITHIN ONK Y EAR
31.12.20 31.12.19
Other debtors 1,912
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
Taxation and social security 4,122 3,927
Other creditors 6,168 3,776
10,290 7,703
12. MOVKMKNT
IN FUNDS
Net Transfers
movement between At
At. 1.1.20 in funds funds 31.12.20
f
Unrestricted funds
General
fund		 180,617 20,484 201,101
Unrestricted designated 1,058,099 (1,005) (351,004) 706,090
1,238,716 19,479 (351,004) 907,191
Restricted funds
Restricted 565,135 (1,249) 351,004 914,890
TOTAL FUNDS 1,803,851 18,230 1,822,081
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended
f		 losses in funds
Unrestricted funds
General fund 185,310 (164,826) 20,484
Unrestricted designated 34,430 (35,435) (1,005)
219,740 (164,826) (35,435) 19,479
Restricted funds
Restricted 42,840 (44,089) (1,249)
TOTAL FUNDS 262,580 (208g15) (35,435) 18,230

Net Transfers
movement between At
At 1.1.19 in funds funds 31.12.19
E 6
Unrestricted funds
General fund 168,345 12,272 180,617
Unrestricted designated 961,433 119,742 (23,076) 1,058,099
1,129,778 132,014 (23,076) 1,238,716
Restricted funds
Restricted 482,443 59,616 23,076 565,135
TOTAL FUNDS 1,612,221 191,630 1,803,851
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended
f		 losses in funds
Unrestricted funds
General fund 163,550 (151,278) 12,272
Unrestricted designated 53,902 65,840 119,742
217,452 (151,278) 65,840 132,014
Restricted funds
Restricted 60,816 (1,200) 59,616
TOTAL FUNDS 278,268 (152,478) 65,840 191,630
Net Transfers
movement between At
At 1.1.19 in funds funds 31.12.20
Unrestricted funds
General fund 168,345 32,756 201,101
Unrestricted designated 961,433 118,737 (374,080) 706,090
1,129,778 151,493 (374,080) 907,191
Restricted funds
Restricted 482,443 58,367 374,080 914,890
TOTAL FUNDS 1,612,221 209,860 1,822,081

Incoming Resources Gains and Movement
resources expended losses in funds
Unrestricted funds
General fund 348,860 (316,104) 32,756
Unrestricted designated 88,332 30,405 118,737
437,192 (316,104) 30,405 151,493
Restricted funds
Restricted 103,656 (45,289) 58,367
TOTAL FUNDS 540,848 (361,393) 30,405 209,860

31.12.20 31.12.19
Contracted but not provided for in the financial statements 40,000 360,900
14. RELATED PARTY DISCLOSURES

York Cemeter
Tru.t
Detailed Statement ofFinancial Activities
for the Year Ended 31December 2020
31.12.20 31.12.19
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 45,860 82,498
Other trading
activities
Flower Sales 1,048 991
Investment
income
Rents received 10,627 12,719
Other fixed asset invest —FII 23,195 26,492
Deposit account interest 2,257 4,201
36,079 43,412
Charitable
activities
Grass cutting scheme 33,132 33,153
Cemetery fees 110,095 80,974
Miscellaneous
Saleofgrave plots		 1,130
34,430		 3,360
33,880
Covid Job Retension Scheme 806
179,593 151,367
Total incoming resources 262,580 278,268
EXPENDITURE
Other trading activities
Purchases 642 711
Charitable
activities
Wages 103,650 96,743
Social security 4,436 4,524
Pensions 4,806 4,024
Insurance 4,678 4,528
Light and heat 7,832 6,263
Telephone 916 784
Sundries 7,852 9,565
Contract grave digging 4,104 2,756
Maintenance ofequipment and buildings 55,636 7,604
Plant and machinery 6,171 6,702
Fixtures and fittings 1,966 1,947
Computer
equipment		 778 700
202,825 146,140
Other
Rented property
expenses		 2,106 2,318

for the Year Ended 31D ecember 2020
31.12.20 3].12.19
8
Support costs
Human
resources
Volunteers
support		 costs 505 638
Governance
costs
Independent
examiners		 fee 1,440 1,376
Payroll services 1,397 1,295
2,837 2,671
Total resources expended 208,915 152,478
Net income before gains and losses 53,665 125,790
Realised recognised gains and losses
Unrealised
gains/(losses)		 on fixed asset
investments (35,435) 65,840
Net income 18,230 191,630