REGISTERED CHARITY NUMBER: 1075408 ort of the Trustees And Unaudited Financial StatemeDts for the Year Ended 31 December 2023 for York Cemeterv Trust BOTTING & CO LIMITED Chartered Accounlants 8 Clifton Moor Business Village James Nicolson Link York North Yorkshire Y030 4XG
York Cemete Trust Contents of the Financial Statements for the Year Ended 31 Deeember 2023 Page Report of the Trustees Independent Examiner's Report Ststement of FlnAneAal Activities Balance Sheet Notes to the Financial Statements 10 to 16 Detalled Statement of Flnanclal Actlvltles 17 to 18
York Cemeten, Trust ort of the Trustees for the Year Ended 31 December 2023 The tnteeS present their report with the financial statement of the charity for the year ended 31 st December 2023. The trustees have adopted the provisions of the Ststement of Recommended Practice (SORP ' Accounting and Reporting by Charities, i&sued in March 2005. ORIECTIVES AND ACTIVITIES Objectives and airn5 The objects of the trust are.. (a) to operate and maintain Yol'k Cemetery for the public benefit as a Cemetery for decent burial of the dead and propel- maintenance of its graves. onuctS, buildings, ground5 and landscapes: (b) to develop, con5crv¢ and manage the landscape plants and natural life in York Cemetery for the recreation and pleasure of the public in exploration of thc natural life of the Cemetery. (c) to advance the educatiDn of thc public by making available materials for the study of thc Iivc5 and significance of those buried in YDrk Cemetery and thcir moT]uments by collecting. storing and making availablc infonnation on the genealogies, conditions and lifestyles of the rnhabitants of York and related areas through the age5 by establishing and managing a tnuseum and display material to demonstrate issues related to the history of York Cemetery and thosc buried in it and by prcparing educational activtties for schools. colleges. universities and other bodies who wish to visit the Cemetery in connection with their prograTnmes. courses and syllabuses. and (d) to do all such other lawful things as are necessary lo the attainment of the above objects or any of them. Page I
York Cemeter Trust rt of the Trustees for the l.ear Ended 31 December 2023 OBJECTIVES AIYD ACTIVITIES Volunteers and Friends The Trustees expres5 Eheii. appreciation io all those who volunteer their time in support of the work of the Charity. In particular. The Friends of York Cemetery continue to provide their time and some financial support lo the Charity. The Friends, a registered chariry in their own right, conduct a nutnber of aclivities including genealogical advice to interested parties and the families of tliose buried Iiere, hosted cemetery walks with variou5 themes and visits to the catacombs and chapel. Pre-booked talks and presentations are also pi'ovided for the visiting gi'oups. The Friends organise opening the cemetery for the York 'Residents First, weekend in January each year. Friends also undertake the management of certain specific areas of tlie cemetery landscapes, averaging 20 volunteers on each tnonthly activity day. Volunteers also help with the weekend opening reqiiiremeni and office administration. It is estimated that we benefit fLom over 3500 hours of voluntary asSi5tan¢e ir a year, The Fi'iends made a donation to the Trust of £359 towards the ongoing progrdmrne of rerbiShrnent of headstones in vlouS parts of the cemetery, and they Contributed £5000 to the Galehouse interior refvi'bishment project and £13008 to tlie Chapel redecoration Cost. Further details of the Friends, activitie5 are available on the Trusl's website 'yorkcemetery.Drg.uk'. Education and Learnlng During ?0?3 two local schools visited the cemetery for living history sdIeS and there were several namre sMdy visits from local schools which involved 'pond dipping, in our rebuilt ecological pond outside the Harriet Cenlre. We have agFaiD host¢d university student visits. creating work for their proj¢ths and dissertations, includingr an analysis of our records of d¢atl]s from respiratory diseases, a spatial analysis of burial sites by family relationslu'ps and a study of temiinology for causes of death in our records. We also h05ted a conference on the work of rhe architect James Pigott Pritchett (designer of the cemelery) which was organised by DL Victoria Hopgood. Seven papers were presented and some fifty delegates attended Ilie one4ay meeting. Our Chair gave an illustrated talk to the The Friends of York City Arl Gallery on the restoration of our grade II* listed chapel. The consultative service offered by the FTiends of York Cemeiery's Genealogy team provided members of the public with investigations into their family histories. This facility takes advantage of the resource available in the extensive 'online' dioitis¢d Cemetery grave books. There has also been a re5urg¢nc¢ in interest from fainilies visiting the genealogy team in the newly refurbished research rooni in the gatehouse. Community Involvement The Cemetery is open 10 the public every day of the year. Further. the programme of cultural, artistic and musical events that nomially t8Jce place in the Cemetery was maintained with several choir visits and several artistic display events organised by local groups and a number of craft and hobbies workshops. The annual Christmas Carol concert was well attended. The Cemetery also now offers opportunities to the Community Work Programme lo undertake tasks such as grounds maintenance and painting, llith good re5uIts. Acknowledgement The Trustees would like to express their thanks and appreciation to all stakeholders including volunteers. donors, local funeral directors. monurnentsl masons and others. In particular, appreciation is due to all the CharitJPs staff who always respond well with their commitment and affinity to the work of Ihe Charity Page 2
York Cemeter Trust oi't of the Trustee5 for the Year Ended 31 December 2023 ACHIEVEMENT AND PERFORMANCE Charltable activities Cemetery Operatlon In 2023 Cemetery activiry retu1ed to the average level, the number of full burials being 6 more than the previous year, creamated I'emains intements a little les5. Usage of the Pritchett Cliapel for services related to intermenls in York also reduced to a more normal level. The activity figwes for the past 5 years are staled below.. Year Interments Cremated Remains Chapel Serrfces 46 116 Full Bui'ia15 46 63 51 44 50 Exhuniations 2019 2020 2021 2022 2023 38 35 35 50 48 53 48 Tlie analysis of Cemetery activities, income, excluding rents and interest. for tlie past 5 year5 is as follows- Year Grave Clearance Service Cemetery Fees £70,178 £89,620 £79,155 £87,691 £90,864 Other Incomes Sale of GrRve Plots £30,910 £34,430 £33,805 £33.615 £34,270 2019 20?0 ?o?I 2022 2023 £32,810 £33,59? £34,393 £33,118 £35,499 £3.638 £4,0?4 £7.77] £35,726 The original 8.25 acres of York CeTnetery, desigmed by James Piggott Pritchett, is designated by English Heritage as a Grade II listed landscape. This is in recOlitin of the fact that almost all of Prikhett's original design has survived unaltered since it was laid out in 1837. Also meniioned in the listing is our magnificent neo-classical chapel, which sits at the celltre of the cemetery and was restored from a derelict ruin over the period 1987-1992. This wa5 listed Grade II even when the building was a Nin and is considered amongst the 60/0 most important of all listed buildings in the UK. In relation to the landscapes in 2023 we were able to continue hosting'away days, for business's staff groups visiting the cemetery to help with the ecological land management programnie. This is time-consuming for rhe Friends Volunteer Co-oidinalor ¢0 organise and supervise, however the work of these groups is of such good quality that the TnteeS feel the wliole ex¢r¢is¢ is extremely worthwhile. In respect of the overall lan(Lgcape of the cemetery the Trust is still using tlie generous legacy fi'om Dorothy Hanley in 201 S to ¢ontinue work on the overall development plan for the cemetery grounds. This plan and the work created by it has almost reached a conclusion but activity has continued on clearing and re-defining rhe Victorian 'centre circle, and some new tree planting. The Hatriet Centre, completed in 2022. continues to be popular as a community venue for meetings, training courses. volunt¢¢rs' events and support for their activilies in the Cemetery, and particulai'ly for events connected with internients Tn the cemetery. The equiprnent storage facility is now also being used as the base for expanding our memorials provision and renovations business. Part of the interior of the Gatehouse has been re-modelled to provide a more usable and welcoming reception area. and the Chapel lias been repainted inside and out. Major repairs were caffied out on the southem end of the Gatehouse lo stabilise and re-surface the exterior walLs at a total cost of £79730 of wlll'ch £65000 was fvnded by i-estsicted donations received in 2022. We are also fortunate to have three ]1-lime members of the grounds staff who work to maintaiii our grade Il* listed landscape and cany out grave-digging. gTave maintenance, headstone renovation and the grave maintenance setvice in our 24 acre site. They also as515t in landscape development activities and trees management. We Iiave noi opened any new sections of the Cemetery for burial aclivity in 2023, bul ground atLd records investigation5 are continuing to ascertain space for future use as part of working towards a new strategic plan. Page 3
York- Cemete ort of the Trustees for the Year Ended 31 December 2023 FINANCL4L REVIEW Rerfew of the financlal year The financial activities of the charity resulted in & nei movement in the unrestricted fiLnds of £12310 (20?2 £6396) of which £34270 {2022 £33615) was allocated to the designated Foundation Fund in respect of the sale of burial plots. £4039 in respect of unrealised gains and losses on investment assets (2022 -£54863), leaving a nel surplus of £40001 (2022 £27643) lo be added to the unrestricted general fid. £25014 (2022 nil) was tran5feLTed from the Foundation Fund to defray the cost of the intei'ior renovation of the Gatel)ouse offices. £65000 of restricted donations was used for the repair of the Gatehouse exteiior. Operatiiig inconie was 280/0 above our budget and the net level of the cemetery's financial activity in 2023 was better than anticipated in the business plan. 111 2023 there wei'e a total of 98 (2022 94) intern]ellts. The -ave clear]ce service ¥¢neraled income of £35499 (2022 £331181 and other income increased due to oiw provision of 51onemasonry services for memorials in rl)e cemetery. Our long-lern] stock nurket investments recovered value during the year due to stock markel conditions and produced an imprDved investrnent income. Investment policy and objectlves Tlie objective of the investment policy is gradually to inease tbe proportion of tlie charity's liquid assets put into Stock market funds held for the long tenn to produce income to assist current operats'ons and provide a significani fid lo draw on in the longer-teiTn future, when the cemetery's total annual income is anticipated to reduce. The lotal so invested should eventually reflect che value of the Foundation Fund described above. The Trust iises low co medium risk funds 511ch as those currently held in tlie COIF Short Durarion Bond Fund and the M&G Equities Investmeni Fund for Cliarities. Other retained surplus fund5 arising from the aciiviiies of the chariry are held in interesl-paying, deposit accounts offered by banks and other finance houses. and that interest is credited to the general fid. Unrealised gains and losses are annually adjusted through a designated fund, realised gains and losses are taken to the general fvnd. Reserves policy Tlie charity has a lonir_held policy to allocate the income gained from the sate of the grave plL>ts each year to a designated fjjnd. known as the Foundation Fund. There are two uses for the fvnd.. i) to provide an adequate iT]come from capital for the maintenance of the cemetery in perpetuity once Ihe sale of grave plots and the provision of burial services is no longer viable, ii) to a&%ist with the funding of projects concerning major renovation or development of the cbariry's maill aSss. DonaiioDS and bequests are treated as restricted funds if they are given for a staled Specific purpose, otherwise they are included in the unrestt'icted general fvnd unless the trustees decide on a particular use for any part of such llds, which will then be treated as a desiated nd. Other net income SUlUs¢S or deficits arising from current cemew operations are held in the unrestrickd treneral fund to support re activiry. FUTURE DEVELOPMENTS Software Development The charity has continued the process of developing its cemetery management database in OTdei- to ensure gTeater security of dats and provide a more efficient and c05t effective service. The system is based on COTnznercial software, for maintenance robustness, with specialist deVelOpnt for a¢ce5s and reporting. Cemetery Business Plan The focal point of the charity's business plan ts to operate at a level which produces a steady increase in capital fimds held for the long-terni so that when the cemetery reaches capacity (which eventually it musl as the ground area cannot be expand¢d) 2nd there is no incotne frorn burials and associated activities, there are sufficient funds to keep the cemetery open in perpetuity. The creation of a new plan is now in PTogyress. which is intended to assess the cemetery's prospecis and identify any changed objectives for future years, including major enhancements to the cemetery landscape and faciliiies. In support of the long-lerm plan the charity creates an annual budget of income and expendimre. used by the trUseS to monitor activity on a monthly basis. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The Charity is an unincorporated charity aTJd is governed by a declaration ot trst made on 15 March 1999. Reeruitment and appointment of new trv5tees Trustees are recrnited from the local population and appointed after consultation with current trustees. Page 4
York- Cemeterv Trust ort of the Trustees for the Year Ended 31 December 2023 STRUCTURE, GOVER)1 ANCE AND MANAGEMENT Management and Governance Arrangements The trusiees meet formally at least leii times in Ihe year. Business ¢ovei'ed at these meetiiigs includes forniulation of policy. strategy and operational matters relating lo the work of the chariry iiivolving the upkeep and running of ilie cemetery. TELe latter includes interments. grave mainlenance, conseivalion of the buildings and grounds and the promotion of cultural events and educalional facilities. Public Benefit Trustees have considered guidance on public beiiefil pi'oduced by ihe Cliariry Conunission on the basi5 of the 2011 Cliarities Act and believe the trust's aims and objectives and the activilies undertaken, wliich are outlined above. rthel. the Inist's chaiitable puOSe5 for the public benefit. Risk management The trustees have a duty tD identify and review the risks to which tlie charity is exposed and io ensure &ppropriate conlrols are in place to provide reasonable assurance against fraud and etTOr. The trustees have adopted a Health and Safety Policy. which includes risk manageTnent and recording. This policy is continuously uiider review. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1075408 PrincipAI address The Gatehouse Cernetery Road York North Yorkshire YOIO 5AJ Trustees Dr R G K¢¢sing R F Jenkinson A L Johnson J C Hildyard M J Ayres M Vevers MHBurns G Eastham Independent Examiner A E W Botting FCA ICAEW BOTTING & CO LIMITED Chartered Accountants 8 Clifton Mooi. Business Village James Nicolson Link York Nortli Yorkshire Y030 4XG Bankers Lloyds TSB Pavement YORK Page 5
rk Cemete , Trust Drt Df the Trustees for the Year Ended 31 December 2023 Approved by order of the boaTd of trustres on 28th October 2024 and S]ed on its behalf by: Dr R G Keesing- Trustee Page 6
Inde endent Eyatniner's Re Yol-k Cemeter ort to the Trustees of Trust Independent examiner's report to the Irustees of York Cemetery Trust I report (o the charity trustees on my eXnIn&ll0n of Ilie accOutS of York celltery Trust Ithe Trust) for the year ended 31 December 2023. Responslbilities and basis of report As ilie chariry InleeS of the TTUSI you are responsible for the preparatioii of the aceounts in accordance with the requirements of tlie Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounts canied out under Seccion 145 of the Aci and in carytng out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the ACL Independent examiner's stgtement SiT]ce your charity's gross income cxceeded £250,000 your examiner Must be a member of a listed body. I can contirni that l am qualified to undertake the cxamination because T am a registered member of TCAEW which is one of the listed bodies. I have completed my examination. I confirm that no material matters havc cotnc to my attention in conncction with the examination ving me cause to bclicve that in any rnalerial respect: a¢covnting records were not kept in respect of the Trust as qUired by Seccion 130 of the Act- or the accounls do not accurd with those COrdS- or the a¢counts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Chaiities (Accowirs and Reports) Regulations ?008 other than any requiirment that the accounts give a lrne and fair view which is not a matter considered as pail of an independent examination. I have no concerns and have corne acr055 no other matters in colectIon with the ex&tninatt'oll lo which attention thould be drawn in this report in order to enable a proper understanding of the accounts to be reached. A E W Botting FCA ICAEW BorrtNG & CO LIMITED Chartered Accountants 8 Clifton Moor Busit]ess Village James Nicolson Link York North YorkshiTe Y03U 4XG IL Page 7
York Cemet¥r ' Trust S¢atemeDt of Financial Activities for the Year Ended 31 December 2023 31.12.23 Total nds 31.12.22 Total funds Unrestri¢t¢d fiinds Restricted fund Notes INCOME AND ENDOWMENTS FROM Donatiolls and legac4es 2.727 5,000 7.727 82,296 Charitable activities Cemetery activities 216,208 169 216,377 162.576 Other trading activities Investment incorne 1,558 56,611 1,558 56,611 1,592 41,548 Total 277,104 5.169 282,273 288,012 EXPENDITURE ON Raising fimds 900 900 836 Charitable activities Cernery oprating costs 266.045 266.045 158,766 Other 1,888 1.888 1.276 Total 268,833 268,833 160,878 Net gainsl(losses) on investments 4,039 4.039 (54.863) NET INCOME Transfers between fund5 12.310 40,986 5,169 (40,986) 17,479 72,271 Net movement in fund$ 53.296 (35,817) 17,479 72.271 RECONCILIATION OF FUNDS Total fidS brought forward 942,088 1,019,603 1,961,691 1,889,420 TOTAL FUNDS CARRIED FORWARD 995,384 983.786 1.979,170 1,961,691 The notes forni ptsrt of these financial statements Page 8
York Cemeteri, Trust BalaDce Sheet 31 December 2023 31.12.23 Total nds 31.12.22 Total nds Unrestricted nds Restricted nd Notes FIXED ASSETS Tangible assets Investments 30,036 689,895 973,543 1,003,579 689,895 974,225 645,856 719.931 973,543 1,693,474 1.620.081 CURRENT ASSETS Debtors Cash ac bank and in hand 17,024 283,769 17,024 294,012 2,720 356,679 10.243 300,793 10.243 311.036 359.399 CREDITORS Amounts falling due within one year io (25.340) (?5.340) 117,789) NET CURRENT ASSETS 275,453 10.243 285,696 341,610 TOTAL ASSETS LESS CURRENT LIABILITJES 995.384 983.786 1,979.170 1.961.691 NET ASSETS 995,384 983,786 1,979.170 1,961,691 FUNDS Unrestricted funds Restricted fidS 995,384 983,786 942,088 1.019.603 TOTAL FUNDS 1,979.170 1.961,691 The financial statements were approved by the Board of TNstees and authorised for issue on 28th October 2024 and were signed on its behalf by.. R G Keesiiig - Trustee The notes forn] part of these financial statements Page 9
York CemeterTr' Trust Notes to the Fln#neSal Statements for the Year Ended 31 December 2023 ACCOUNTING POLICIES Basis of preparlng the financial statements The financial sratements of the chai'ity, which is a public benefit eniity under FRS I O? have beeii prepared iii accordance witli the Charities SORTr (FRS 102) 'Aecounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing iheir accounts in accordaiice with the Finaiicial Reporting Standai'd applicable in Ilie UK and Republic of Ireland {FRS 102) (effective l January 2019),, Financial Reporting Standard 10? 'The Financial Reporting Standard applicable in the UK and Repiiblic of Ireland, and the Charities Acc 2011. The financial statements have been prepared under the historical cost convention. with the ¢xceplion of inveslmenrs whicb are included at market value, as inodified by the revaluation of certain assets. Fln#ncial reporting standard 102 - redueed disclosure exemptions The charity has taken advantage of the following disclosure exemption in preparing these fiiiancial statements. as perniilled by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Irelaiid,: the requirements of Section 7 Statement of Cash Flows. Income All income is recognised in tlie Statement of Financial Activities once tbe charity has entitlement to the funds, it is probable thal the incoine will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or conscruciive obligation commilling the charity to that expenditure, it is probable that a transfer of economic benefirs will be required in setilement and the amount of the Cpbligalion can be llaSured reliably. ExpendiNre is accounted for on aD accruals basis and has been classified under headings that aggregate all cost related to the Category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consisEent 1th the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefvl life. Freehold property Improvements to property Plant and machineiy ot provided nol provided ?OO/o on cost, l O /0 on cost and 5 /0 011 Cost Only assets costing more than £250 ate ¢apitalised. No depreciation is provided on freehold property as the trustees consider the market value to be in excess of book value. Taxation The ¢harity is exempt from tax on its charitable activities. Fund aceounting Unrestricted ndS can be used in accordance with the charitable objectives al the discretion of the tntees. Restricted ndS can only be used for pai'ticular restricted puiposes wiihin the objects of the ¢haiity. Restrictions arise when specified by tli¢ donor or when ndS are raised for particular restricted purposes. Further explanation of the natui'e and putpose of each nd is included in the notes to the financial staleiTJents. Pension costs and other post-retirement benefits The charity operates a defined contribution peiision schen. Contribuiions payable to the charity'5 pension scheme are chariFed to the Statement of Financial Activities in the peri( lo which they relate. Patre 10 continued...
York Cemete Trust Notes to the Flnanclal Statements- eontinued for the Year Ended 31 December 2023 OTHER TRADING ACTIVITIES 31.12.23 31.1? 22 Flower Sales 1,558 1,592 tNVESTMENT INCOME 31.12.?3 31.12 ?? Rents received Other fixed asset invest Deposit account interest 12,342 32,399 11,870 9,548 30,937 1,063 56.611 41.548 SUPPORT COSTS Human resources Governaii¢e costs Finance Totals Cemetery operating costs 364 580 3,758 4,702 Support costs, included in the above, are as follows: Governanee costs 31.12.23 Cemetery operating costs 31.12.22 Total activities Independent exarniner5 fee Payroll services 1,861 1.897 1.685 ,458 3.758 3.143 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. Trustees, expenses There were no trustees, expens¢s patd for the year ended 31 December 2023 nor for tbe year ended 31 December 2022. Pagell ontinued...
York Cemeterv Trust Notes to the Finan¢i81 Statements- continued for the Year Ended 31 December 2023 STAFF COSTS 31.12.23 31.1? 22 Wages and salaries Social se¢urity costs Other pension costs 117.389 5,324 5,553 106.725 4,384 5,055 128,266 116,164 The average monthly llumber of employees during the ye&r was as follows.. 31.12.23 31.12.22 Outdoor staff Office staff No employccs r¢ceived emoluments in excess of £60.000. TANGIBLE FtXED ASSETS Improvements to property FhOld property Plant and machinery Totals COST At l January 2023 Additions Disposals 383.619 559.910 30.014 105.520 6,343 (5,632) 1.049,049 36,357 (5.632) Ai 31 December 2023 383,619 589,924 106,231 1,079,774 DEPRECIATiON At l January 2023 Charge for year Eliminated on disposal 74,824 7.003 (5,632) 74,824 7,003 {5.63?) At 31 Decemb¢r 2023 76.195 76.195 NET BOOK VALUE At 31 December 2023 383.619 589.924 30,036 1.003.579 At 31 DeCeber 2022 383.6l9 559.910 30,696 974,225 Page 12 continued...
York Ceffleterv Trust Note5 to the Financial StAtements - contiJ)ued for the Year Ended 31 December 2023 FIXED ASSET IIYVESTMENTS Listed investsnents MARKET VALUE At l January 2023 Additions Rcvaluations 645,856 40.000 4,039 At 31 December 2023 689,895 NET BOOK VALUE At 31 DecembeT 2023 6519.895 At 31 December 2022 645.856 There were no investment assels outside the UK. C05t or valuation al 31 De¢¢mbeT 2023 is represeoled by.. Listed investments Valuation in 2022 Valuation sn 2023 645.856 689.895 DEBTORS." AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Other debtors 17,024 2,720 io. CREDfroRS: AMOUNTS FALLING DUE wrrEuN ONE YEAR 31.12.23 31.12.22 Taxation and social security Other creditors 5,544 l9,796 8,889 8,900 25,340 17.789 Page 13 continued...
York Cemeter, Trust Notes to the Fin#nelal Statements- continued for the Year Ended 31 December 2023 MOVEMENT IN FUNDS Net movement in funds Transfers between fjjnds At 31.12.23 At 1.1.23 Unrestrlcted funds General fund Unrestricted designated 243,595 698,493 (25.999) 38,309 66,000 (25,014) 283,596 711.788 942.088 12.310 40,986 995,384 Restricted funds Restrictcd 1.019,603 5,169 (40.986) 983,786 TOTAL FUNDS 1.961.691 17.479 1,979,170 Nct movement in fimd5. included in the above are as follows: Incomitig resowces Resources expended Gains and losses Move]nent in fimds Unrestricted funds General fund Unrestricted dosignated 242,834 34.270 (268.833) (25.999) 38,309 4,039 277.104 (268,833) 12,310 Restrleted filnds Restricted 5,169 5.169 TOTAL FUNDS 282,273 1?68,83J) 4.039 17.479 Comparatives for movernent in funds Net movement in funds Transfers between funds At 31.12.22 At 1.122 Unrestricted funds GeT]eral fimd Unrestricted designated 215,952 723.568 27.643 (21.247) 243,595 698,493 (3.828) 939,520 6,396 (3.828) 942,088 Restrleted fvnds Restricted 949.900 65,875 3.8?8 1.019.603 TOTAL FUNDS 1.889.420 72,271 1,961,691 Page 14 continued...
York Cemeten, Trust Notes to the Financial Statements - continued for the Year Ended 31 De¢'ember 2023 ii. MOVEMENT ILN FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoming resources Resourees expended Gains and losses Movemenl in funds Unrestricted funds Gencral fund Unteslrictcd designated 188.521 33,616 (160,878) 27,643 (21,247) (54,863) 222,137 (160,878) (54,863) 6.396 Restricted funds Restricled 65,875 65.875 TOTAL FUNDS 288,012 (160,878) {54,863} 72,271 A cunrnt year 12 months and prior year 12 moDths combtned position is as follows: Nct movement in fvnds Transfers betrveeii nds At 31.12.23 Atl.1.22 Unrestricted funds General fund Unrestricted designared 215,952 7?3,568 1,644 17.06? 66,000 (28,84?) 283,596 711,788 939,520 18,706 37,158 995,384 Restricted funds Restricted 949,900 71.044 (37.158) 983,786 TOTAL FUNDS 1,889,420 89,750 1,979,170 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Encoming resources Resources expcnded Gains and losses Movement ITJ fuTtds Unrestrictcd funds Generdl fund Unrestricted dcsignated 431,355 67.886 {429,711) 1,644 17.062 (50.824} 499,241 (429,711) (50,8241 18.706 Restricted fund5 Restiicled 71.044 71,044 TOTAL FUNDS 570,?85 (4?9.7111 (50.8?4) 89,750 Page 15 continued..
York Cemetei-v Trust Notes to the Finanelal StatemeDt5- continued ror the Year Ended 31 DeceTnber 2023 ii. MOVEMENT IN FUIYDS- eontinued Transfers between funds £25014 was transferred lo the DeSAated Fund from the Restricted Fund being tbc cxpendiwre on the Gatehouse Intcrior IcnoVatio £66000 was transferred from the Restricted Fund to the General Fund For Gatehouse ExteTior repairs and Landscape Improvements. 12. RELATED PARTY DJSCLOSURES There were no other r¢laEd party tran¢tiOnS for the year ended 31 December 2023 Page 16
York Cemeterv Trust Detalled Statement of Financial Activities for the Year Ended 31 December 2023 31.12.23 31.12.22 tNCOME AND ENDOWMENTS Donations and legacies Donations Memorial Plaques 7,727 71.499 10.797 7.727 82.296 Other trading activitie5 Flower Sales 1,558 1.592 Investment income Rents received Other fixed asset invest Deposit account intcre5t 12.342 32.399 11,870 9.548 30,937 1.063 56.611 41.548 Charitable activities Grass cutting scheme Cemetery fees MI¢11an¢ouS Sal¢ of grave plots Memorial Plaques & Memoria15 35,668 114.098 1,851 34,270 30,490 32,993 94,450 1,518 33,615 216.377 162.576 Totgl Incoming resources 282,273 288.Ol2 EXPENDITURE Other tradlng a¢tivitie5 Purchases 900 836 Charltsble xetivities Wages Social security Pensions Insurance Light and heat Telephone Sllnthic5 Contract grave digging Maintenance of equiprnent and buildings Plant and machinery Fixtures and fittings Computcr equipmen¢ 117,389 5.324 5,553 5,522 7,755 783 16.297 3,126 92,591 106,725 4.384 5,055 4,953 5.937 653 10.135 2,559 7,097 11 4,570 1.935 498 5.154 2.102 405 ?61.343 155.159 This page doe5 not forni part of the statutory financial statements Page 17
York Cemeterv Trust Detalled Statement of Flnan¢ial Actlvltleg for the Yettr Ended 31 December 2023 31.12.23 31.12.22 Charltable activide$ Other Reiited property expenses 1.888 1.276 Support costs Flnanee Bank charges 364 197 Humgll resources Volunt¢¢rs support Costs 580 267 Governance c05t5 Independent examiners fee Pa011 SeiceS 1,861 .897 1.685 1,458 3,758 3.143 Total resources expended 268,833 160.878 Net fincome before gains and105ses 13.440 127,134 Reallsed recognised gain5 and losses Urtrealised gainsl(105ses1 on fixed asset investments 4.039 (54.863) Net Income 17,479 72,271 This page does not fomi part of the statutory financial statern¢nts Page 18