| 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 |
| Year | Interments | Interments | ||||
|---|---|---|---|---|---|---|
| Burials | Cremated | Reniains | Exhumations | Chapel | Services | |
| 2017 | 53 | 45 | 0 | 48 | ||
| 2018 | 45 | 40 | 0 | 34 | ||
| 2019 | 46 | 38 | 0 | 46 | ||
| 2020 | 63 | 35 | 0 | 116 | ||
| 2021 | 51 | 35 | 0 | 112 |
| 31.12.21 | 31.12.20 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Totai | |||
| funds | fund | funds | funds | |||
| Notes | ||||||
| INCOME AND ENDOWMENTS FROM | ||||||
| Donations and legacies |
5,753 | 9,000 | 14,753 | 45,860 | ||
| Charitable activities |
||||||
| Cemetery activities | 171,576 | (360) | 171,216 | 179,593 | ||
| Other trading activities | 1,623 | 1,623 | 1.048 | |||
| Investment income |
37,182 | 37,182 | 36,079 | |||
| Total | 216,134 | 8,640 | 224,774 | 262,580 | ||
| EXPENDITURE ON | ||||||
| Raising funds | 988 | 988 | 642 | |||
| Charitable activities |
||||||
| Cemetery operating costs | 165,146 | 676 | 165,822 | 206,167 | ||
| Other | 1,344 | 1,344 | 2,106 | |||
| Total | 167,478 | 676 | 168,154 | 208,915 | ||
| Net gains/(losses) on investments |
10,719 | 10,719 | (35,435) | |||
| NET INCOME | 59,375 | 7,964 | 67,339 | 18,230 | ||
| Transfers between funds |
12 | (27,046) | 27,046 | |||
| Net movement in funds |
32,329 | 35,010 | 67,339 | 18,230 | ||
| RECONCILIATION | OF FUNDS | |||||
| Total funds brought forward | 907,191 | 914,890 | 1,822,081 | 1,803,851 | ||
| TOTAL FUNDS CARRIED FORWARD | 939,520 | 949,900 | I,SS9,420 | 1,822,081 |
| I De | cember 2021 | ||||
|---|---|---|---|---|---|
| 31.12.21 | 31.12.20 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | 8 | ||||
| FIXEDASSETS | |||||
| Tangible assets | 34,778 | 926,447 | 961,225 | 862,256 | |
| Investments | 700,719 | 700,719 | 605,607 | ||
| 735,497 | 926,447 | 1,661,944 | 1,467,863 | ||
| CURRENT ASSETS | |||||
| Debtors | 10 | 1,748 | 1,748 | ],912 | |
| Prepayments and accrued income |
237 | ||||
| Cash at bank and in hand | 221,000 | 23,453 | 244,453 | 362,359 | |
| 222,748 | 23,453 | 246,201 | 364,508 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
(18,725) | (18,725) | (10,290) | ||
| NET CURRENT ASSETS | 204,023 | 23,453 | 227,476 | 354,218 | |
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 939,520 | 949,900 | 1,889,420 | 1,822,081 | |
| NET ASSETS | 939,520 | 949,900 | 1,889,420 | 1,822,081 | |
| FUNDS | 12 | ||||
| Unrestricted funds |
939,520 | 907,191 | |||
| Restricted funds |
949,900 | 914,890 | |||
| TOTAL FUNDS | 1,889,420 | 1,822,081 |
| 31.12.21 | 31.12.20 | |||||||
|---|---|---|---|---|---|---|---|---|
| Flower Sales | 1,623 | 1,048 | ||||||
| 3. | INVESTMENT INCOME | |||||||
| 31.1'2.21 | 31.12.20 | |||||||
| Rents received | 9,972 | 10,627 | ||||||
| Other fixed asset invest | - Fll | 27,038 | 23,195 | |||||
| Deposit account interest | ]72 | 2,257 | ||||||
| 37,182 | 36,079 | |||||||
| 4. | SUPPORT COSTS | |||||||
| Human | Governance | |||||||
| Finance | resources | costs | Totals | |||||
| f | ||||||||
| Cemetery operating |
costs | 5 | 1,031 | 2,984 | 4,020 | |||
| Support costs, included | in the above, are as follows: | |||||||
| Governance | costs | |||||||
| 31.12.21 | 31.12.20 | |||||||
| Cemetery | ||||||||
| operating | Total | |||||||
| costs | activities | |||||||
| f | ||||||||
| Independent | examiners | fee | 1,560 | 1,440 | ||||
| Payroll services | 1,424 | 1,397 | ||||||
| 2,984 | 2,837 |
| STAFF COSTS | ||||||
|---|---|---|---|---|---|---|
| 3(.12.21 | 31.12.20 | |||||
| Wages and salaries | 101,344 | 103,650 | ||||
| Social security costs | 4,122 | 4,436 | ||||
| Other pension costs | 4,709 | 4,806 | ||||
| 110,175 | 112,892 | |||||
| The average monthly | number ofemployees | during the year was as follows: | ||||
| 31.12.71 | 31.12.20 | |||||
| Outdoor staff | 3 | 3 | ||||
| Office staff | 2 | 2 | ||||
| No employees received emoluments |
in excess off60,000. | |||||
| COMPARATIVES | FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |||||
| Unrestricted | Restricted | Total | ||||
| funds | fund | funds | ||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
2,560 | 43,300 | 45,860 | |||
| Charitable activities |
||||||
| Cemeteiy activities | 180,053 | (460) | 179,593 | |||
| Other trading activities |
1,048 | 1,048 | ||||
| investment income |
36,079 | 36,079 | ||||
| Total | 219,740 | 42,840 | 262,580 | |||
| EXPENDITURE ON | ||||||
| Raising funds | 642 | 642 | ||||
| Charitable activities |
||||||
| Cemetery operating |
costs | 162,078 | 44,089 | 206,167 | ||
| Other | 7,106 | 2,!06 | ||||
| Total | 164,826 | 44,089 | 208,915 | |||
| Net gains/(losses) on |
investments | (35,435) | (35,435) | |||
| NET INCOME/(EXPENDITURE) | 19,479 | (1,249) | 18,230 | |||
| Transfers between |
funds | (351,004) | 351,004 | |||
| Net movement in funds |
(331,525) | 349,755 | 18,230 |
| for the Year En | for the Year En | ded 31 December 2021 | ded 31 December 2021 | ded 31 December 2021 | ||
|---|---|---|---|---|---|---|
| COMPARATIVES FOR THE STATEMENT | OF FINANCIAL ACTIVITIES - continued | |||||
| Unrestricted | Restricted | Total | ||||
| funds | fund | funds | ||||
| 6 | ||||||
| RECONCILIATION | OF FUNDS | |||||
| Total funds brought | forward | 1,238,716 | 565,135 | 1,803,851 | ||
| TOTAL FUNDS CARRIED FORWARD | 907,191 | 914,890 | 1,822.081 | |||
| 8. | TANGIBLE FIXED | ASSETS | ||||
| Improvements | ||||||
| Freehold | to | Plant and | ||||
| properly | property | machinery | Totals | |||
| 8 | 8 | 6 | ||||
| COST | ||||||
| At I January 2021 | 383,619 | 437,151 | I02,201 | 922,971 | ||
| Additions | 105,677 | 2,060 | 107,737 | |||
| Disposals | (1,921) | (1,921) | ||||
| At 31 December 2021 | 383,619 | 542,828 | 102,340 | 1.028,787 | ||
| DEPRECIATION | ||||||
| At 1 January 2021 |
60,715 | 60,715 | ||||
| Charge for year | 8,560 | 8,560 | ||||
| Eliminated on disposal |
(1,713) | (1,713) | ||||
| At 31 December 2021 | 67,562 | 67,562 | ||||
| NET BOOK VALUE | ||||||
| At 31 December 2021 | 383,619 | 542,828 | 34,778 | 961,225 | ||
| At 31 December 2020 | 383.619 | 437,151 | 41,486 | 862,256 | ||
| 9. | FIXEDASSETINVESTMENTS | |||||
| Listed | ||||||
| investments | ||||||
| MARKET VALUE | ||||||
| At 1 January 2021 |
605,607 | |||||
| Additions | 84,393 | |||||
| Revaluations | 10,719 | |||||
| At 31 December 2021 | 700,719 | |||||
| NET BOOKVALUE | ||||||
| At 31 December 2021 | 700,719 | |||||
| At 31 December 2020 | 605,607 |
| Listed | ||||||||
|---|---|---|---|---|---|---|---|---|
| investments | ||||||||
| Valuation in |
2021 | 700,719 | ||||||
| 10. | DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||||
| 31.17.21 | 31.12.20 | |||||||
| Other debtors | 1,748 | 1,912 | ||||||
| 11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||||
| 31.17.21 | 31.12.20 | |||||||
| 6 | ||||||||
| Trade creditors | (I) | |||||||
| Taxation and |
social security | 3,478 | 4,122 | |||||
| Other creditors | 15,248 | 6,168 | ||||||
| 18,725 | 10,290 | |||||||
| 12. | MOVEMENT | IN FUNDS | ||||||
| Net | Transfers | |||||||
| movement | between | At | ||||||
| At 1.1.21 | in | funds | funds | 31.12.21 | ||||
| Unrestricted | funds | |||||||
| General fund |
201,101 | 14,851 | 215,952 | |||||
| Unrestricted | designated | 706,090 | 44,524 | (27,046) | 723,568 | |||
| 907,191 | 59,375 | (27,046) | 939,520 | |||||
| Restricted funds | ||||||||
| Restricted | 914,890 | 7,964 | 27,046 | 949,900 | ||||
| TOTAL FUNDS | 1,822,081 | 67,339 | 1,889,420 | |||||
| Net movement | in funds, included | in the above are as follows: | ||||||
| Incoming | Resources | Gains and | Movement | |||||
| resources | expended | losses | in funds | |||||
| Unrestricted | funds | |||||||
| General fund |
182,329 | (167,478) | 14,851 | |||||
| Unrestricted | designated | 33,805 | 10,719 | 44,524 | ||||
| 216,134 | (167,478) | 10,719 | 59,375 | |||||
| Resttdcted funds |
||||||||
| Restricted | 8,640 | (676) | 7,964 | |||||
| TOTAL FUNDS | 224,774 | (168,154) | 10,719 | 67,339 |
| Net | Transfers | |||||
|---|---|---|---|---|---|---|
| movement | between | At | ||||
| At 1.1.20 | in funds | funds | 31.12.20 | |||
| 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 | ||
| TOTALFUNDS | 1,803,851 | 18,230 | 1,822,08 I |
| Incoming | Resources | Gains and | Movement | ||
|---|---|---|---|---|---|
| resources | expended | 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) | ||
| TOTALFUNDS | 262,580 | (208,915) | (35,435) | 18,230 |
| Net | Transfers | ||||
|---|---|---|---|---|---|
| movement | between | At | |||
| At 1.1.20 | in funds | funds | 31.12.21 | ||
| Unrestricted | funds | ||||
| General fund |
180,617 | 35,335 | 215,952 | ||
| Unrestricted | designated | 1,058,099 | 43,519 | (378,050) | 723,568 |
| (,238,716 | 78,854 | (378,050) | 939,520 | ||
| Restricted funds | |||||
| Restricted | 565,135 | 6,715 | 378,050 | 949,900 | |
| TOTAL FUNDS | 1,803,851 | 85,569 | 1,889,420 |
| Incoming | Resources | Gains and | Movement | |||
|---|---|---|---|---|---|---|
| resources | expended | losses | lii ftlnds | |||
| Unrestricted | funds | |||||
| General fund |
367,639 | (332,304) | 35,335 | |||
| Unrestricted | designated | 68,235 | (24,716) | 43,519 | ||
| 435,874 | (332,304) | (24,716) | 78,854 | |||
| Restricted | funds | |||||
| Restricted | 51,480 | (44,765) | 6,715 | |||
| TOTAL FUNDS | 487,354 | (377,069) | (24,716) | 85,569 |
| for the Year Ended 31 D | ecember 2021 | |||
|---|---|---|---|---|
| 31.17.71 | 31.12.70 | |||
| JNCOME AND ENDOWMENTS | ||||
| Donations and legacies |
||||
| Donations | 14,753 | 45,860 | ||
| Other trading activities |
||||
| Flower Sales | 1,623 | 1,048 | ||
| lavestment income |
||||
| Rents received | 9,972 | 10,627 | ||
| Other fixed asset invest - FII | 27,038 | 23,195 | ||
| Deposit account interest | 172 | 2,257 | ||
| 37,182 | 36,079 | |||
| Charitable activities |
||||
| Grass cutting scheme | 34,033 | 33,132 | ||
| Cemetery fees | 100,197 | 110,095 | ||
| Miscellaneous | 3,181 | 1,130 | ||
| Sale ofgrave plots | 33,805 | 34,430 | ||
| Covid Job Retension | Scheme | 806 | ||
| 171,216 | 179,593 | |||
| Total incoming resources |
224,774 | 262,580 | ||
| EXPEND1TURE | ||||
| Other trading activities |
||||
| Purchases | 988 | 642 | ||
| Charitable nativities |
||||
| Wages | 101,344 | 103,650 | ||
| Social security | 4,122 | 4,436 | ||
| Pensions | 4,709 | 4,806 | ||
| insurance | 4,664 | 4,678 | ||
| Light and heat | 6,835 | 7,832 | ||
| Telephone | 608 | 916 | ||
| Sundries | 13,354 | 7,852 | ||
| Contract grave digging | 3,446 | 4,104 | ||
| Maintenance ofequipinent | and buildings | 14,160 | 55,636 | |
| Plant and machinery | 5,913 | 6,171 | ||
| Fixtures and iittings | 2,069 | 1,966 | ||
| Computer equipment |
578 | 778 | ||
| 161,802 | 202,825 | |||
| Other | ||||
| Rented property expenses |
1,344 | 2,106 |
| York Ccmeterv Trust | ||||
|---|---|---|---|---|
| Detailed Statement ofFinancial Activities | ||||
| for the Year Ended 31December 2021 | ||||
| 31.12.21 | 31.12.20 | |||
| Support costs | ||||
| Finance | ||||
| Bank charges | ||||
| Human resources |
||||
| Volunteers support costs |
1,031 | 505 | ||
| Governance | costs | |||
| Independent | examiners | fee | 1.560 | 1,440 |
| Payro I I services | 1,424 | 1,397 | ||
| 2,984 | 2,837 | |||
| Total resources | expended | 168,154 | 208,915 | |
| I%etincome before gains | and losses | 56,620 | 53,665 | |
| Realised recognised gains and losses | ||||
| Unrealised gains/(losses) |
on fixed asset | |||
| investments | 10,7]9 | (35,435) | ||
| Net income | 67,339 | 18,230 |