REGISTERED CHARITY NUMBER: 1075408 ort of the Tru5tets and Ull#udit£d Ffftnallclal Statements for the Year Ended 31 December 2024 for York Cemete Trn5t BOTTING & CO LtMtTED Chartcred Accountants 8 Clifton Moor Busine Village James Nicolson Link York North Yorkshire Y030 4XG
York Cemete Trnst Contents of tb¢ FlnaD¢lal Ststtments for the Year Ended 31 December 2024 Page Report of the Trnstees I to 5 Independent Eiaminer's Report Statement of Finsincial Activities B4lance Sheet Notes to the FinAneial stAtets 9 to 15 Detslled Ststement of Flnanclal Activitie5 16 to 17
York Cemete Trust rt of the Trustees for the Yvdr Ended 31 December 2024 The tteeS present their report with the financial statement of the charity for the y&gr ended 31st De¢ember 2024. The trustees have adopted the provisions of the Statement of Recommended Practice {SORP) 'Accounting and Reporting by Charities, issued in March 2005. OBJECTIVES AND ACTIVITIES Objectives aDd aims The objects of the trust are: {a) to operate and maintain York Cemetery for the public benefit a5 a Cemetery for decent burial of the dead and pr(yer maintenance of its graves, monuments. building4 grounds and landscapes" (b) to dcvelop. conserve and manage the landscape plants and natural life in York Ccmetery for the recreation and plcasure of the public in exploration of the natural life of the Cemetery. (c) to advance the education of the public by making available materials for the study of the lives and significance of those buried in York Cemetery and their monuments by collecting, storing and making available inforniation on the geneaIogie& conditions and lifestyle5 of the inhabitants of York and related areas through the ages by establishing and managing a museum and display material to demonstrate i&wes relatcd to the history of York Cemetery and those buried in it and by preparing educational activities for schools. colleges, univer51ties and other bodies who wish to visit the Cemetery in connection with their programmes. courses and syllabuses" and (d) t() do all such other laWfi things &8 ar¢ nccessary to the attainment of the above objerts QT ally of them. VolyDteers 4nd Friends Th¢ Trustees express their appreciation to all those who volunteer their time in support of the work of the Charity. In particular, The Friends of York Cmetery continue to provide their time and some financial support to the Charity. The Friends, a r¢gistcred charity in their own righL conduct a number of activities including g¢nealogi¢al advice to interested parties and the families of those buri¢d here, hosted cernelery walks with various themcs and visits to the catacombs and chapel. Pre-booked talks and presentations are also provided for the visiting groups. The Friends organise opening the cemetery for the York 'Residents First, w¢¢k¢nd in January each year. Friends also undertake the management of certain Specific areas of the cemetery landscapes, averaging 20 volunteers on each monthly activity day. Volunteers assist the TnteeS to organis¢ and manage the weekend and holiday opening requirements. It is estimated that we benefit from 3500 hours of voluntsry assistance in a year. The Friends made a donation to the Trust of £339 towards the ongoing programme of refi]rbishment of old headstones in various parts of the cern¢t¢ry, and they contributed £1,686 towards the cost of a replacement pergola on Lime Avenue and £18,600 to the re-surfacimg of the Park Gates driveway. for whA¢h the Trust was particularly grateful. The Friends also funded the provision of a defibrillator in the Harriet Centre. Further details of thc Friends, activiti&s are available on the Trusts website orkcemetery.org.ule. Education and larnlng During 2024 two local schools visited the cemetery for living history studies and there were severnl natLwe study visits from local schools which involved 'pond dippinl in the ecological pond outside the Harriet Centre. We have again hosted university studcnt visits. creating work for their projects and di55ertations. The consultative service offered by the Friends of York Cemetery's Genealogy team provided members of the public with investigatiOTJS into their famity histories. This facility take5 advantage of the resource available in the extensive 'online' digitised cemetery grave books. There has also been a Continuation of interest from families visiting the genealogy team in the research room in the gatehouse. Community Involvement The Cemetery is open to the public every day of the year. Further. the programme of cultural, artistic and musical events that take place in the Cemetery was maintained with severaI choir visits, four artistic dlsplay events orgdnised by locai groups and a number of craft and hobbies work5hop5. Yogd classes have begun in the HaTriet Centre. Our annual Christmas CaToI concert was well attcnded again. The Cemetery also offers opportunities to the Community Work ProgramnK to undertake tasks su¢h as grounds n]ntenance and paintin& although there was les5 of this activity in 2024. AekDowledEemeDt Th¢ Trustees would like to expres5 their thanks and appreciation to all stakeholders including volunteers, donors. local fimcrdl directors, monumental masons and others. In particular, appreciation is due to all the Charity's staff who always respond well with their commitment and affinity to the work of the Charity and their expressions of interest in its fiJtLw¢. Page I
York Cemete Trust ort of the Trllstees for the Year Endtd 31 De¢¢mber 2024 ACHIEVEMENT AND PERFORMANCE Charitable activities Cemttery Operallon kn 2024 Cemetery activity was slightly less than the average level, the number of full burials being 3 less than the previous year, cremated remains internients also reduced slightty. Usage of the Pritchett Chapel for services related to intemients in York remained at about its norn)al level. The activity figures for the past 5 years are as follows: Year Internients Cremated Remains Exhumations Cbapel Services Full Burials 63 51 2020 2021 2022 2023 2024 35 35 50 48 116 53 48 50 50 47 The analysis of Cemetery activities, income, excluding rents and interesL for the p&st 5 years is &8 follows.. Year Grave Clearance Service Cemetery Oth¢r Inromes £1.537 £4.024 £7.771 £35.726 £78.588 Sale of Grave Plots £34.430 £33,805 £33,615 £34,270 £41,140 2020 2021 2022 2023 2024 £33,592 £34,393 £33,118 £35,499 £36,884 £89,620 £79,155 £87,691 £90,864 £89,844 The original 8.25 acres of York Cemetery, designed by James Piggott Prit¢hetL is d¢signat¢d by English Heritage as a Grade II listed landscape. This is in recOlt10n of the fact that almost all of Prit¢hetts original desi has survived unaltered since it was laid out in 1837. A150 mentioned in the listing is our magnificent neo-classical chapel. which sits at the centre of the Cemetery and was restored from a derelict ruin over the period 1987-1992. This was listed Grade II even when the building was a ruin and is consided amongst the 60/0 most important of all listed buildings in the UK. In relation to the landscapes in 2024 we were able to continue hosting 'away days, for business's staff groups visiting the cemetery to help with the ecological land management programme. This is time-consuming for the Friends Volunteer Co-ordinator to organise and supervise, however the work of these bToups is of such gwd quality that the Trustees feel the Mthole exercise is extremely worthwhile. In respect of the overall landscape of the cemetery the Trust is still using the gcnerous legacy from Dorothy Hanley in 2015 to continue work on the overall development plan for the cemetery grounds. This plan and the work created by it ha5 almost reached a conclusion but activity h&q continued on clearing and re4efining the Victorian 'centre circle, and some new tree planting. The Harriet Ccntre. completed in 2022, continues to be pUlar as a community venue for meetings. training courses, volunteers, events and support for their activities in the cemetery, and particularty for events connected with internients in the cemetery. The equipment stordge facility is now a150 better equipped as the base for expanding our memorials provision and renovations busines5. A major achievement this year was the purch&se of the freehold land area and building within the cemetery fornierly owned by a stonemason's bllsiness. for the sum of £199.497. This was paid for from the trusvs general reserve. The purch&se ensures that all the land within the cwnetery's walls and boundaries now belongs to York Cemetery Trust We are also fortunate to have three fi]11-time members of thc grounds staff who work to maintain our grade II* listed landscape and carry out grave-digging. general maintenance, headstone creation and renovation and the grave clearanc setvice in our 24 acre site. They also assist in landscape development activities and trees management. Wc have not opened any new sections of the Cemetery for burial activlty An 2024. but ground and records investigations continue to ascertain spC for future use a5 part of working towards a new strategic plan. Page 2
York Cemete Trust ort of the Trustees for tbe Year Ended 31 Deeember 2024 FINANCIAL REVIEW Review of the flnancfil year The financial activities of the charity resulted in a net movement in the unrestricted fimd5 of £110917 (2023 £17479) of which £41140 {2023 £34270) was allocated to the designated Foundation Fund in respect of the sale of burial plot £18823 in respect of unrealised gains and losses on investment assets (2023 £4039) was added to investment values, and £28842 (2023 -£25014) was transferred back to thc designated Foundation Fund to replace previously used funds. le4ving a net surplus of £22258 (2023 £40001) to be added to the unrestricted general fiuid. Operating income was 8 % above our budget and the net level of the cetnctews financial aclivity in 2024 was better than anticipated in the blnesS plan. In 2024 there were a total of 91 (2023 98) intennents. The grnve clcarance service generated income of £36884 (2023 £35499) and other income increased due to our provision of stonemasonry service5 for niemoTials in the cemetery and a significant unrcstricted donation. Our long-temi stock market investments recovered v21ue during the year due to stock market conditions and prll¢¢d an improved investment income. Investment policy and objectives The objective of the investmcnt policy is graduaIty to increase the proportion of the charity's liquid a&sets put into stock market funds held for the long tem] to (a) produce income to assist current operations and (b) provide mi)dest capital growth aimed at creating a significant fid to draw on An the longer-temi future. when the cemetetys total annual income is anticipated to reducc. The total so invested should eventually refiect the value of the Foundation Fund described alx)ve. The TnLgt uses low to mediurn risk fimds such as those currentty held in the CCLA'S Short Duralion Bond Fund and Ethical Investment FuniL and the M&G Equities Investment Fund for Charities. Other retained sury)lus fimds aTising from the activities of the charity are held in interest-paying deposit accounts offered by banks and other fit]ce houses, and that InteSt 15 credited to the general fid. Unrealised gains and losses are aUallY adjusted through a designated fund. realised gains and losses are taken to the general fLmd. Reserves poll¢y Tl)e charity has a long-held policy to allocate the income gained from the sale of the grave plots each year to a designated fijnd. knovm as the Foundation Fund. There are two SeS for th¢ fund: i) to provide an adequa income from capital for the maintenance of the Cemetery in perpetuity once the sale of grave plots and the provision of burial services is no longer viable, ii) to assist the funding of projects concerning major renovation or development of the charity's main assets. Donations and bequests are treated as restricted SJnd5 if they are given for a stated specific purpose. othenvise they are included in the unrestricted general fund unless the trustees decide on a partlcular use for any part of su¢h funds. which will then be treated as a designated fimd. Other net in¢ome surpluses or deficits arising from current cemetery operations are held in the unrestricted general fimd to support future activity. FUTURE DEVELOPMENTS Software Development The charity has continued the proGe5s of developing its cemetery management database in order to ensure er security of data and provide a more efficient and cost effective service. The system is based on commercial software, for maintenallce robustness, with spe¢iaIist development for acce&s and reporting. Cemetery Buslness Plan The focal point of the charitys business plan is to operate at a level which produces a steady increase in capital funds held for the long-terni so tI)at when the cemetery reaches capacity (which eventually it must as the gmund area cannot be expanded) and there is little income from burials and associated activities. there are sufficient fimds to keep the Cemetery open in perpethity. The creation of a new plan is now in prosS. which is intended to assess the cemetetys prospects and identify any changed objecttves for future years. including major enhancements to the cemetery landscape and facilities. In support of the long-temi plan the charity creates an annual budget of income and expenditure, used by th¢ trllste to monitor activity on a monthly b&sis. STRUCTURL GOVERNANCE AND MANAGEMENT Governing document The Charity is an unincorporated charity and is governed by a declaration oftrust made on 15 MarGh 1999. Reerultment appointment of Dew trustees Trustees ar¢ rcGruited from the local population and appointed after consultation with current trustees. Page 3
York Cemete Trust ort of the Trustees ror ihe Year Ended 31 December 2024 STRUCTURE GOVERNANCE AF4D MANAGEMENT Manxgement and Governance Arrangements The trustees meet fonnally at least ten times in the year. Business Covered at these meetings includes forn]ulation of policy, strategy and operational matters relating to the work of the chaTity involving the upkeep and running of the cemetery. The latter includes internlents. grave maintenance. conservation of the buildings and grounds and the prornotion of cultLwal events alld educational facilitie5. Publie BeDefit Trnstees have considered guidance on public benefit produced by the Charity Cornmission on the basis of the 2011 Charities Act and believe the trusvs aims and objectives and the activitie5 undertaken, which are outlined above. further the trust's charitable purposes for the public benefiL Ri%k nmnagement The trustees have a duty to identify and review the risks to which the charity is cxposed and to ensure appropriate controls are in place to provide reasonable a&suranc£ against fraud and error. Thc trustees have adopted a Health and Safety Policy. which includes risk nagernent and rKording. This policy is ontinuously under review. REFERENCE AND ADMINISTIL4TIVE DETAIIS Registered Charity numb¢r 1075408 Principal addre&8 The Gatehouse Cemetery Road York North Yorkshire YOIO 5AJ Trnstees Dr R G Keesing R F Jenkinson A L Johnson J C Hildyard M J Ayres M Vevers MHBurns G Eastham Independent Exgmintr A E W Botting FCA ICAEW BOTTING & CO LtMtTED Chartered Accounlants 8 Clifton Moor Business Village James Nicolson Link York North Yorkshire Y030 4XG Bankers Lloyds TSB Pavement YORK Page 4
York Cemete Trust ort of the Trustees for the Year Ended 31 Decenther 2024 Approved by ordw ofthe l)oard of trustees on 28 July 2025 and signed on its behalf by: Dr R G Keesing- Trus*e Page 5
Inde endent Eximiner's Re York Cemete ort tts tht Trn5tee5 Df Trust Independent examiner's report to ihe trnstees of York Cemetery Trust I report to the charity trustees on my examination of th¢ accounts of York Cemetery Trnst (the Trust) for the year ended 31 December 2024. Responsibilities and basis of report As the charity trustees of the Trnst you are responsible for the preparation of the ac£ounts in accordance with the requirernents of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounts ¢arried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. IDdependent examiner's statement Since your charity's gross income exceeded £250,000 your exatniner must be a mernber of a listed b. I can confirn] that I am qualified to undertake the examination because I am a regiskred rnember of ICAEW which is one of the listed 1Kles. I have completed my examination. I confirni that no material matters have come to my attentlOD ID connection with the examination giviDg me cause to believe that in any material respect: accounting records were not kept in respect of the Trust requir¢d by S¢rtion 130 of th¢ A¢ or the accounts do not accord with those records" or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair viewwhich is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn ID thi5 report in order to enable a proper understanding of the accounts to be reached. A E W Botting FCA ICAEW BOTTING & CO LIMITED Chartered Accountants 8 Clifton Moor Busine&8 Village James Nicolson Link York North Yorkshire Y030 4XG Date: ,...... Page 6
York Cemete Trust Statement of Financial Activitles for the Year Ended 31 December 2024 31.12.24 Total fimd5 31.12.23 Totsl funds Unrestricted funds Restricted fimd Notes INCOME AND ENDOWMEIYTS FROM Donations and legacies 21310 22,310 7,727 Charitgblt activltles Cemetery athivities 223,524 (147) 223.377 216377 Other trading tIvitIeS Investment income 1,595 64.029 1,595 64,029 1,558 56.611 Tot41 311.458 (147) 311,311 282.273 EXPENDuRE ON Raising fimds 974 974 900 Charitable 8ctiYttie5 CeTnct¢ry operating wsts 216.082 216,082 266,045 2,161 2,161 1.888 Total 219217 219,217 268,833 Net gains on investnts 18,823 18,823 4,039 NET INCOMEI(EXPENDITURE) 111,064 (147) 110,917 17,479 RECONCILIATION OF FUNDS Total fun(ts brought fonvard 995,384 983,786 1,979,170 1,961.691 TOTAL FUNDS CARRIED FORWARD 1.106.448 983.639 2,090,087 1,979,170 The notes fomi part of these financial statements Page 7
York Cemete Balance Sbeet 31 December 2024 31.12.24 Total fimds 31.12.23 Totsl funds Unrestricted funds Restrithd fund Notes FIXED ASSETS Tangible assets Invesknents 26,111 708.719 1,173,040 1,199,151 708.719 1,003,579 689.895 734.830 1.173.040 1,907.870 1,693.474 CURBENf ASSETS Debtors Cash at bank and in hand 7,406 381.383 7,406 191,983 17,024 294.012 (189.400) 388.789 {189.4tM)) 199.389 311.036 CREDrroiLS Amounts falling due within one year io (17,171) (i) (17,172) (25.340) NET CURRENT ASSETS 371.618 (189,401) 182,217 285,696 TOTAL ASSETS LESS CURRENT LIABIUTIES I,I06,448 983.639 2.090.087 1,979.170 NET A&SETS 1.106,448 983,639 2.090.087 1.979.170 FUNDS Unr¢strActed fimds Restricted funds 1,106.448 983,639 995.384 983,786 TOTAL FUNDS 2,090,087 1,979,170 The financial stthments were approved by the Board of Tnjstees and authorised for issue on 28 Juty 2025 and were signed on its behalf by: R G Kee5ing- Trustee The notes fom part of these financial statements Page 8
York Cemete Trust Notes to the Financial Statements for the Year Ended 31 December 2024 ACCOUNTING POLICIES Basis of preparlng the flnancial statements The fjnancial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance wlth the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice appli¢able to charities preparing their accounts in a¢wrdance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Financial RewTrrting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The finan¢ial statements have been prepared under the historical Cost convention. with the exception of investments which are in¢luded at market value, as modified by the revaluation of certain assets. Finanelal reportlng standard 102- reduced diselosure eIempdons The charity h&8 tsken advantage of the following disclosure exemption in preparing these financial statements, as pemlitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Statement of Cash Flows. In¢ome All income is recognised in the Staternent of Financial Activities once the charity has entitlement to the fids, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expendilure as soon as there is a legal or constructive obligation committing the harity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amowlt of the obligation can be measured reliabty. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where ¢osts cannot be directty attributed to particular headings they have been allocated to activities on a basis consist¢nt with the use of resources. T2nglbl¢ fixed assets Depreciation is PTovided at the following annual rates in order to MTite off each asset over its estimated useful life. Freehold property Improvements to property Plant and machinery not provided not provided 200A on cosL I/0 on cost and 5 /fy on wst Only assets costing more than £250 are capitalised. No depreciation is provided on freehold propety as the trteeS consider the market value to be An exce&s of book value. Taiatfton The charity is exempt from tsx on its ¢haritable activities. Fund aeeountlng Unrestricted funds can be used in accordance with the charitsble objective5 at the discretion of the trwstees. RestrA¢ted funds can onfy be used for particular restricfrd purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose5. Further explanation of the nature and Purpose of each fund is included in the notes to the financial statements. PensioD costs and other post-retAremeDt benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Ststement of Financial Activities in the period to which they relate. Page 9 continued...
York Cemete Trttst Notes to the FiDancial Statements - contlnued for the Year Ended 31 December 2024 OTHER TIL4DING ACTIVITIES 31.12.24 31.12.23 Flower Sales 1.595 1,558 INVESTMENT INCOME 31.12.24 31.12.23 Rents received Other fixed asset invest Deposit account interest 18.836 34,662 10,531 12.342 32J99 11,870 64,029 56,611 SUPPORT COSTS Human r¢S0u¢S Governance costs Finance Totals Ceme* operating costs 409 1,610 3,828 5,847 Support Gosts, included in the abov4 are as follows: GovernaDce costs 31.12.24 Cemetery operating costs 31.12.23 Totsl activities Indewldent examiners fee Payroll services 2,040 1,788 E,861 1.897 3,828 3,758 TRuEES, REMUNERATION AND BEIYEFfTS There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trnstees, eipenses There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. Page 10 ¢ontinued...
York Cemete Trust Notes to the Flnanet41 St4temeDts - continued for the Year Ended 31 December 2024 STAFF COSTS 31.12.24 31.12.23 Wages and salaries Social security Costs Other pension costs 137,094 7,553 7367 117,389 5,324 5,553 152,014 128.266 The average monthly number of employecs during the year was as follows.. 31.12.24 31.12.23 Outdoor staff otTJce staff No employees received emoluments in excess of £60.000. TANGIBLE FIXED ASSETS Improvements FTe¢hold property Plant and machinery property Totsls COST At l January 2024 Additions Disposals 38i.619 199.497 589,924 106,231 3,373 (2,487) 1,079,774 202.870 (2.487) At 31 December 2024 583,116 589.924 107,117 1,280,157 DEPRECIATION At l January 2024 Charge for year Elirninat on disposal 76,195 7.298 (2,487) 76,195 7,298 (2,487) At 31 December 2024 81.006 81,006 NET BOOK VALUE At 31 December 2024 583,116 589.924 26,111 1,199,151 At 31 December 2023 383,619 589.924 30,036 1,003,579 Page 11 continued...
York Cemete Trnst Notes to the Financial Siatements- contlnued for the Year Ended 31 December 2024 FIXED ASSET INVESTMENTS Listed investments MARKET VALUE At l January 2024 Revaluation5 689,895 18,824 At 31 December 2024 708.719 NET BOOK VALUE At 31 December 2024 708,719 At 31 December 2023 689,895 There were no investment assets outside the UK. Cost or valuation at 31 De¢¢mb¢r 2024 is repr¢sent¢d by: Li5tcd Valuation in 2022 Valuation in 2023 Valuation in 2024 645.856 44,039 18,824 708,719 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Other debtors 7.406 17,024 io. CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Tmtion and social security Other creditors 4.992 12.180 5,544 19.796 17,172 25,340 Page 12 continued...
York Cemete Trust Plotes to the Financial Stxtements- eontinued for the Year Ended 31 December 2024 ii. MOVEMEwf IN FUNDS Net movement in funds Transfers bctwcen funds At 31.12.24 At 1.124 Unrutricted funds General fimd Unrestricted designated 283.596 711,788 51,101 (28.842) 28,842 305,855 800,593 995J84 111,064 1,106,448 Restrleted funds Restrithd 983,786 {147) 983,639 TOTAL FUNDS ,979,170 110,917 2,090,087 Net movement in fund5, included in the above are as follows: Incoming resources Resour5 expended Gains and losses Movement in funds Unrestricted fvDds Genernl fund Unrestricted designated 270.318 41,140 (219,217) 51,101 59.963 18,823 311,458 {219,217) 18,823 111,064 RtrIcted funds Restricted (147) {147) TOTAL FUF4DS (219,217) 18.823 110.917 Compsiradves for movement ID funds Net movement in fimds Transfers between fimds At 31.12.23 At 1.123 Unrestricted fvnds General fimd Unrestricted desAted 243,595 698,493 (25,999) 38,309 66,0(M) (25,014) 283,596 711,788 942,088 12,310 40,986 995,384 Re$trl¢ted ndS Restricted 1,019.603 5,169 (40.986) 983,786 TOTAL FUNDS 1,961,691 17,479 1,979,170 Page 13 ontinued...
York Cemete Trust Notes to the Financial Statements- continued for the Year Ended 31 December 2024 ii. MOVEMENT IN FUNDS - conthivtd Comparative net movement in fimds. included in the above arc as follows: Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund Unrestricted deS1)ated 242,834 34,270 (268,833) (25.999) 38,309 4.039 277.104 (268.833) 4,039 12JlO Restricted funds Restricted 5.169 5.169 TOTAL FUNDS 282273 (268.833) 4,039 17.479 A current year 12 months and prior year 12 months combined position i5 a5 follow5: Net movement in fijnds Transfers between fimd5 At 31.12.24 At 1.1.23 Unrestricted fun(Ls General fund Unrestricted designated 243.595 698.493 25.102 98,272 37,158 3,828 305.855 800.593 942,088 123.374 40,986 1,106,448 Restricted funds Restricted 1,019,603 5.022 (40,986) 983,639 TOTAL FUNDS 1,961,691 128.396 2,090,087 A Current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Gains and losses Movement in fimds Unrtstricted fund5 General fund Unrestricted designated 513.152 75.410 (488,050) 25.102 98.272 22,862 588.562 (488,050) 22.862 123J74 Restricted funds Restrithed 5,022 5.022 TOTAL FUNDS 593.584 (488,050) 22,862 128J96 Transfers between funds £28,841.81 was tr8nsferred to the Designated Fund from the General Fund. Page 14 ¢ontinucd...
York Cemete Trust Notes to the Financial StAteEnents- continued for the YeAr Ettded31 December 2024 12. RELATED PARTY DISCLOSURES There were no other related party transactions for the year ended 31 December 2024 Page 15
York Cemete Detailed Statement of Finantial Activities for the Year Euded 31 Decenther 21124 31.12.24 31.12.23 INCOME AIYD ENDOWMENTS Donations and legacfies Donations 22,310 7,727 Other trading a¢tivltie5 Flower Sales 1,595 1,558 Investment ineome Rents received Other fixed asset invest Deposit account interest 18,836 34,662 10,531 12.342 32J99 11,870 64,029 56.611 Cbaritable activities Grdss cutting scheme Cemetery fees Miscellaneous Sale of v¢ plots Memorial Plaques & Memorials 36.737 112290 658 41,140 32,552 35,668 114.098 1,851 34,270 30,490 223,377 216.377 Total inconllg resources 311,311 282,273 EXPENDITURE Other trading aetlvltlts Purchases 974 900 Charitable 2¢tfvities Wages Social security Pensions 137,094 7,553 7,367 5,409 10,683 1.009 13,235 3.131 17.456 4.900 1.854 SH 117,389 5,324 5,553 5,522 7,755 783 16.297 3.126 92,591 4,570 1,935 498 Light and heat Telephone Sundries Grave digging Maintenance of equipment and buildings Plant and machinery Fixtures and fittings Computer equipment 210.235 261.343 Other Rented property wKn5es 2,161 1,888 This page does not forni part of the statutory financial ststements Page 16
York Cemete Trust Detalled Statement of Fi11gDeial Aetivities for the Year Ended 31 December 2024 31.12.24 31.12.23 Supp)rt eosts Ffinan¢e Bank char 409 364 Human resources Volunteers 5UPPOrt costs 1.610 580 Governgnee ¢osts Independent examiners fee Payroll services 2,040 1,788 1,861 1,897 3,828 3.758 Total resources expended 219,217 268.833 Net fintome before gains and losses 92,094 13,440 Reali5ed recognised gains &nd losses Unrealised gain51(losses) on fixed asset investments 18,823 4,039 Net In¢ome 110,917 17,479 This page does not fonn part of the statutory fitwiGiai statements Page 17