2022-12-31-accounts - York Cemetery Trust

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Contents of the Financial Statemenis
i'or the Year Ended St December 2022

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

Year		Interments	Interments		Chapel
	Full Burials	Cremated	Remains	Exhumations	Services
2018	45	40		0	34
2019	46	38		0	46
2020	63	35		0	116
2021	51	35		0	112
2022	44	50		0	53

Year	Grave Clearance	Cemetery	Other	Sale of
	Service	Fees	Incomes	Grave Plots
2018	f32,816	f68,125	X3,094	829,920
2019 2020	f32,810 833,592	f70,178 f89,620	%3,638 f1,537	630,910 634,430
2021	f34,393	679,155	f4,024	f33,805
2022	f33,118	687,691	X7,771	833,615

						31.12.72	31.17.21
				Unrestricted	Restricted	Total	Total
				funds	fund	funds	funds
			Notes
INCOME AND ENDOWMENTS		FROM
Donations and legacies				16,796	66,000	82,296	14,751
Charitable activities
Cemetery activities				162,701	(125)	162,576	171,216
Other trading activities				1,592		1,592	1,625
Investment income				41,548		41,548	37,182
Total				722,137	65,875	288,012	224,774
EXPENDITURE ON
Raising funds				836		836	988
Charitable activities
Cemetery operating costs				158,766		158,766	165,822
Other				1,276		1,276	1,344
Total				160,878		160,878	168,154
Net ga)nsl(losses) on investments				(54,863)		(54,863)	10,719
NET INCOME				6,396	65,875	72,271	67,339
Transfers between funds			12	(3,828)	3,828
Net movemeat in funds				2,568	69,703	72,271	67,339
RECONCILIATION	OF FUNDS
Total funds brought forward				939,520	949,900	1,889,470	1,822,081
TOTAL FUNDS CARRIED FORWARD				942,08S	1,019,603	1,961,691	1,889,420

		PIC	PIC
		Balance Sheet
		31	December 2022
					31.12.22	31.12.21
			Unrestricted	Restricted	Total	Total
			funds	fund	funds	funds
		Notes
FIXED	ASSETS
Tangible	assets	8	30,696	943,529	974,225	961,225
Investments		9	645,856		645,856	700,719
			676,552	943,529	1,620,081	1,661,944
CURRENT ASSETS
Debtors		10	2,720		2,720	1,748
Cash at bank and in hand			280,605	76,074	356,679	244,453
			283,325	76,074	359,399	246,201
CREDITORS
Amounts	falling due within one year	11	(17,789)		(17789)	(18 725)
NET CURRENT ASSETS			265,536	76,074	341,610	227,476
TOTAL	ASSETSLESSCURRENT
LIABILITIES			942,088	1,019,603	1,961,691	1,889,420
NET ASSETS			942,088	1,019,603	1,961,691	1,889,420
FUNDS		12
Unrestricted funds					942,088	939,520
Restricted	funds				1,019,603	949,900
TOTAL	FUNDS				1,961,691	1,889,420

	for the Year Ende	for the Year Ende	for the Year Ende	for the Year Ende	d 31 Decem	ber 2022
2.	OTHER TRADING ACTIVITIES
							31,1222	31.12.21
	Flower Sales						1,592	1,625
3.	INVESTMENT INCOME
							31.12.22	31.17.21
	Rents received						9,548	9,972
	Other fixed	asset invest					30,937	27,038
	Deposit account interest						1,063	172
							41,548	37,182
4.	SUPPORT	COSTS
						Human	Governance
					Finance	resources f	costs	Totals
	Cemetery operating		costs		197	267	3,143	3,607
	Support costs, included			in the above, are as follows:
	Governance	costs
							31.12.22	31.1221
							Cemetery
							operating	Total
							costs	activities
								f
	Independent	examiners		fee			1,685	1,560
	Payroll services						1,458	1,424
							3,143	2,984

STAFF COSTS
					31.12.22	31.12.21
Wages and salaries					106,725	101,344
Social security costs					4,384	4,122
Other pension costs					5,055	4,709
					116,164	110,175
The average monthly	number ofemployees		during	the year was as follows. '
					3I.IL22	31.'I 2.21
Outdoor staff					3	3
Once staff					2	2
No employees received emoluments		in excess off60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	fund 6	fundsf
INCOME AND ENDOWMENTS		FROM
Donations and legacies				5,751	9,000	14,751
Charitable activities
Cemetery activities				171,576	(360)	171,216
Other trading activities				1,625		1,625
Investment income				37,182		37,182
Total				216,134	8,640	224,774
EXPENDITURE ON
Raising funds				988		988
Charitable nativities
Cemetery operating costs				165,146	676	165,822
Other				1,344		1,344
Total				167,478	676	168,154
Net gains on investments				10,719		10,719
NET INCOME				59,375	7,964	67,339
Transfers between funds				(27,046)	27,046
Net movement in funds				32,329	35,010	67,339
RECONCILIATION	OF FUNDS
Total funds brought forward				907,191	914,890	1,822,081

Notes to the Financial Statements - continued for the Year Ended 31 December 2022	Notes to the Financial Statements - continued for the Year Ended 31 December 2022	Notes to the Financial Statements - continued for the Year Ended 31 December 2022	Notes to the Financial Statements - continued for the Year Ended 31 December 2022	Notes to the Financial Statements - continued for the Year Ended 31 December 2022
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
			Unrestricted	Restricted	Total
			funds	fund	funds
TOTAL FUNDS CARRIED FORWARD			939,520	949,900	1,889,470
TANGIBLE FIXEDASSETS
			Improvements
		Freehold	to	Plant and
		property	property	machinery	Totals
		6
COST
At I January 2022		383,619	542,828	102,340	1,028,787
Additions			17,082	3,579	20,661
Disposals				(399)	(399)
At 31 December 2022		383,619	559,910	105,520	1,049,049
DEPRECIATION
At I January 2022				67567	67562
Charge for year				7,661	7,661
Eliminated on disposal				(399)	(399)
At 31 December 2022				74,824	74,874
NET BOOKVALUE
At 31 December 2022		383,619	559,910	30,696	974,725
At 31 December 2021		383,619	542,828	34,778	961,225
FIXEDASSET INVESTMENTS
					Listed
					investments
MARKET VALUE
At I January 2022					700,719
Revaluations					(54,863)
At 31 December 2022					645,856
NET BOOKVALUE
At 31 December 2022					645,856
At 31 December 2021					700,719
There were no investment	assets outside the UK.
Cost or valuation at31 December 2022 is represented		by:
					Listed
					ioveatmentS
Va)uation in 2022					645.856

10.	DEBTORS		:	AMOUNTS FAL	LING DUE WITHIN ONE Y	EAR
							31.12.22	31.12.21
	Other debtors						2,720	1,748
11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE					YEAR
							31.12.27	31.12.21
	Taxation and		social security				8,889	3,477
	Other creditors						8,900	15,248
							17,789	18,725
12.	MOVEMENT			IN FUNDS
						Net	Transfers
						movement	between	At
					At 1.1.22	in funds	funds	31.12.22
	Uarestricted		funds
	General fund				215,952	27,643		243,595
	Unrestricted		designated		723,568	(21,247)	(3,878)	698,493
					939,520	6,396	(3,828)	942,088
	Restricted funds
	Restricted				949,900	65,875	3,828	1,019,603
	TOTAL FUNDS				1,889,420	72,271		1,961,691
	Net movement			in funds, included	in the above are as follows:
					Incoming	Resources	Gains and	Movement
					resources	expended	losses	in funds
						8
	Unrestricted		funds
	General fund				188,521	(160,878)		77,643
	Unrestricted	designated			33,616		(54,863)	(21,247)
					222,137	(160,878)	(54,863)	6,396
	Restricted funds
	Restricted				65,875			65,875
	TOTALFUNDS				288,012	(160,878)	(54,863)	72,271

				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

				Incoming	Resources	Gains and	Movement
				resources	expended	losses f	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
Restricted	funds
Restricted				8,640	(676)		7,964
TOTAL FUNDS				224,774	(168,154)	10,719	67,339
A current year 12months			and prior year 12months	combined	position is as follows:
					Net	Transfers
					movetnent	between	At
				At 1.1.21	in funds	funds	31.12.22
				f	f
Unrestricted		funds
General fund				201,101	42,494		243.595
Unrestricted		designated		706,090	23,277	(30,874)	698,493
				907,191	65,771	(30,874)	942,088
Restricted	funds
Restricted				914,890	73,839	30,874	1,019,603
TOTAL FUNDS				1,822,081	139,610		1,961,691

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted		funds
General fund			370,850	(328,356)		42,494
Unrestricted		designated	67,421		(44,144)	23,277
			438,271	(328,356)	(44,144)	65,771
Restricted	funds
Restricted			74,515	(676)		73,839
TOTAL FUNDS			512,786	(329,032)	(44,144)	139,610

		~kk* T
		Detailed Stateme t ofFmaneial	Activities
		for the Year Ended 31 December 2022
				31 i222	31.12.21
INCOiME AViD ENDOWMENTS
Donations and legacies
Gills					(2)
Donations				71,499	14,753
Memorial Plaques &Memorials				10,797
				82,296	14,751
Other trading activities
Flower Sales				1,592	1,625
Investment income
Rents received				9,548	9,972
Other fixed asset invest				30,937	27,038
Deposit account interest				1,063	172
				41,548	37,182
Charitable activities
Grass cutting scheme				32,993	34,033
Cemetery fees				94,450	100,197
Miscellaneous Sale ofgrave plots				1,518 33,615	3,181 33,805
				162,576	171,216
Total incoming resources				288,012	224,774
EXPENDITURE
Other trading activities
Purchases				836	988
Charitable activities
Wages				106,725	101,344
Social security				4,384	4,122
Pensions				5,055	4,709
Insurance				4,953	4,664
Light and heat				5,937	6,835
Telephone				653	608
Sundries				10,135	13,354
Contract grave digging				2,559	3,446
Maintenance ofequipment	and buildings			7,097	14,160
Plant and machinery				5,154	5,913
Fixtures and fittings				2,102	2,069
Computer equipment				405	578
				155,159	161,802

			~VT
			Detailed Statemeat ofFinancial	4ctivittes
			for tbe Year Ended 31 December 202s
					31.12.22	31.12.21
Charitable activities
Other
Rented propeity expenses					1,276	1,344
Support costs
Finance
Bank charges					197
Ituman resources
Volunteers support	costs				267	1,031
Governance costs
Independent examiners		fee			1,685	1,560
Payroll services					1,458	1,424
					3,143	2,984
Total resources expended					160,878	168,154
b(et income before gains		and losses			127,134	56,620
Realised recognised	gains and losses
Uorealised gains/(losses)		on fixed asset
investments					(54,863)	10,719
Net income					72,271	67,339