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 tn￿teeS 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. ￿onu￿c￿tS, 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
re￿rbiShrnent of headstones in v￿louS 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 s￿dIeS 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 retu1￿ed 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 recO￿liti￿n 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 Tn￿teeS 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 fi￿d. £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 ine￿ase 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 fi￿d 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 fi￿d. 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 aSs￿s.
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 desi￿ated ￿nd. Other net income SU￿lUs¢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 deVelOpn￿￿t 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
trUs￿eS 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 tr￿st 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 pu￿OSe5 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 eX￿nIn&ll0n of Ilie accOu￿tS of York cell￿tery Trust Ithe Trust) for the year ended
31 December 2023.
Responslbilities and basis of report
As ilie chariry In￿leeS 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 col￿ectIon 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
Cerne￿ry 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 fi￿dS 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 fi￿dS
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 ll￿aSured 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 tn￿tees.
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
F￿hOld
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 DeCe￿ber 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 DeSA￿ated 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
Pa￿011 Se￿iceS
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