2021-03-31-accounts

Trustees' Report			1 to 10
Statement ofTrustees'		Responsibilities
Independent Examiner's		Report	12
Statement of Financial		Activities	13to 14
Balance Sheet			15
Statement of Cash Flows			16
Notes to the Financial	Statements		17to 28

Trustees					Mr J Clamp
					Mrs M Heath
					Dr I Hodgins
					Mr L Netherton		(resigned 9September			2020)
					Mrs L Noad
					Miss J Northey
Senior Management			Team		Miss J Bruce, Office manager
					Mr P Turner,	Grounds		Manager
Principal	Office				Ford Park Road
					Plymouth
					Devon
					PL4 6NT
					The charity	is incorporated in England				&Wales.
Company	Registration			Number	03895150
Charity Registration			Number		1079060
Bankers					Lloyds TSB
					Raleigh Street
					Derry's Corss
					PLYMOUTH
					PL1 1EU
Independent		Examiner			Francis Clark LLP
					Chartered Accountants			& Statutory	Auditor
					North Quay	House
					Sutton Harbour
					PLYMOUTH
					PL4 ORA

Burials at Ford P	ark Cemetery	ark Cemetery	ark Cemetery
Year Ending	Full Burials			Interment of Cremated Remains
31.03.2001					12
31.03.2002		42			9
31.03.2003		40			11
31.03.2004		43			17
31.03.2005					24
31.03.2006		36			17
31.03.2007		50			21
31.03.2008		34			23
31.03.2009		41			17
31.03.2010		36			19
31.03.2011		42			26
31.03.2012		38			24
31.03.2013		42			19
31.03.2014		46			21
31.03.2015		40			14
31.03.2016	48 (16hospital		burials)		19
31.03.2017	49(19hospital		burials)		18
31.03.2018	57 (11	hospital	burials)		19
31.03.2019	54 (10hospital		burials)		23
31.03.2020	38 (No	hospital	burials)		18
31.03.2021	43 (No	hospital	burials)		19

Sale of Burial Ri	ghts
Year Ending	Sale ofBurial Rights Perpetuity	in	Sale of Burial Rights for a term ofyears		Total
31.03.2002				16	16
31.03.2003				15	21
31.03.2004				13	20
31.03.2005				23	31
31.03.2006	19				34
31.03.2007				22	40
31.03.2008				13	21
31.03.2009	16			23	39
31.03.2010	16*			16*	32
31.03.2011	19			12	31
31.03.2012				16	24
31.03.2013	10			25	35
31.03.2014				21	32
31.03.2015	17			14	31
31.03.2016					20
31.03.2017	15			24	39
31.03.2018	15			20	35
31.03.2019	14			24	38
31.03.2020	15			16	31
31.03.2021	17			15	32

				Unrestricted	Restricted	Total
			Note	funds	funds	2021f
Income and Endowments		from:
Donations and legacies				56,086	1,758	57,844
Charitable activities				166,388		166,388
Other trading activities				10,952		10,952
Investment income				50		50
Total income				233,476	1,758	235,234
Expenditure on:
Raising funds				(17,978)		(17,978)
Charitable activities				(214,152)	(14,220)	(228,372)
Total expenditure				(232,130)	(14,220)	(246,350)
Net income/(expenditure)				1,346	(12,462)	(11,116)
Net movement in funds				1,346	(12,462)	(11,116)
Reconciliation of	funds
Total funds brought	forward			305,899	602,140	908,039
Total funds carried	forward		18	307,245	589,678	896,923

				Unrestricted	Restricted	Total
			Note	fundsf	fundsf	2020f
Income and Endowments		from:
Donations and legacies				20,124	7,004	27,128
Charitable activities				164,353		164,353
Other trading activities				13,671		13,671
Investment income				62		62
Total income				198,210	7,004	205,214
Expenditure on:
Raising funds Charitable activities			7 8	(14,860) ~194,751	(605) (16,475)	(15,465) 211,226)
Total expenditure				(209,611)	(17,080)	(226,691)
Net expenditure				(11,401)	(10,076)	(21,477)
Net movement in funds				(11,401)	(10,076)	(21,477)
Reconciliation of	funds
Total funds brought	forward			317,300	612,216	929,516
Total funds carried	forward		18	305,899	602,140	908,039

Balance	She	et	as	at 31 March 2021
						2021	2020
					Note
Fixed assets
Tangible assets					14	716,770	734,557
Current assets
Debtors					15	8,360	9,161
Cash at bank	and	in hand				193,528	183,241
						201,888	192,402
Creditors: Amounts			falling due within one year		16	(16,039)	(13,790)
Net current assets						185,849	178,612
Total assets	less	current		liabilities		902,619	913,169
Creditors: Amounts			falling due after more than one year		17	(5,696)	(5,130
Net assets						896,923	908,039
Funds ofthe	charity:
Restricted						589,678	602,140
Unrestricted	income		funds
Unrestricted						307,245	305,899
Total funds					18	896,923	908,039

		Note	2021f	2020 F
Cash flows from operating activities
Net (expenditure) for the reporting period			(11,116)	(21,477)
Adjustments to cash flows from non-cash	items
Depreciation			20,301	19,636
Investment income			(50)	(62)
			9,135	(1,903)
Working capital adjustments
Decrease/(increase) in debtors		15	801	(3,820)
Increase/(decrease) in creditors		16	155	(203)
Increase in deferred income		17	' 1,640	458
Net cash flows from operating activities			11,731	(5,468)
Cash flows from investing activities
Interest receivable and similar income		6	50	62
Purchase oftangible fixed assets		14	(2,514)	(7,386)
Net cash flows from investing activities			(2,464)	(7,324)
Cash flows from financing activities
Repayment of capital element offinance leases and HP
contracts			1,020
Net increase/(decrease) in cash and cash equivalents			10,287	(12,792)
Cash and cash equivalents at 1 April			183,241	196,033
Cash and cash equivalents at 31 March			193,528	183,241

3	Income	from	donations	and	legacies
						Restricted	Total	Total
					Unrestricted
					funds	funds	2021	2020
Donations		and legacies;
	Donations	from	individuals		7,108	1,758	8,866	17,128
	Legacies				1,000		1,000
Grants, including			capital grants;
	Government grants				29,143		29,143	10,000
Coronavirus		Job	Retention
Scheme					18,835		18,835
					56,086	1,758	57,844	27,128

4	Income from	cha	ri	ta	ble ac	tivities
								Total	Total
							Unrestricted
							fundsf	2021f	2020f
	Burial and other	fees					72,952	72,952	61,974
	Grave maintenance			income			33,703	33,703	32,504
	Lease ofgraves						38,907	38,907	40,886
	War grave maintenance				income		20,136	20,136	18,458
	VAT recovered	on	deregistration						9,756
	Membership fees						690	690	775
							166,388	166,388	164,353
5	Income from	other		trading		activities
							Unrestricted	Total	Total
							fundsf	2021f	2020f
	Visitor centre income						205	205	5,870
	Memorial benches		and		plaques		6,877	6,877	5,037
	Sundry income						3,870	3,870	2,764
							10,952	10,952	13,671
6	Investment income
							Unrestricted	Total	Total
							fundsf	2021f	2020
	Interest receivable		on		bank deposits		50	50	62

a) Cost	s	of trading	activities
						Total	Total
					Unrestricted
				Note	fundsf	2021	2020f
Memorial		benches	and plaques		2,324	2,324	2,309
Office expenses					1,800	1,800	2,770
Printing	and stationery				823	823	643
Visitor centre costs					523	523	2,457
Sundry expenses					9,826	9,826	4,792
Hospitality		costs			783	783	818
Post and		telephone			1,899	1,899	1,676
					17,978	17,978	15,465

8 Expenditu	re on charitable	activities
		General
		Unrestricted		Total	Total
		funds	Restrictedf	2021f	2020f
Wages and salaries		155,445		155,445	136,466
Staff NIC		5,504		5,504	4,825
Pension costs		1,900		1,900	1,532
Bad debts		77		77
Cemetery maintenance		6,706		6,706	5,838
Security		1,914		1,914	1,519
Bank charges		1,270		1,270	1,327
Motor expenses		1,659		1,659	1,585
Light, heat and power		7,928		7,928	7,550
Insurance		17,651		17,651	16,354
Depreciation		6,919	13,382	20,301	19,636
Repairs and	improvements	931	838	1,769	2,625
Legal and professional		3,898		3,898	3,551
Staff agency	costs				4,368
Governance	costs	2,350		2,350	4,050
		214,152	14,220	228,372	211,226

		Activity	Activity
		undertaken	support
		directly	costs	2021	2020
				F
Maintenance	ofthe Ford Park
Cemetery		196,942	29,229	226,171	207,176
Governance	costs		2,350	2,350	4,050
		196,942	31,579	228,521	211,226

Charitable	activities expenditure
		Unrestricted	Restricted	Total	Total
	Basis of allocation	funds	funds	2021f	2020
Depreciation	100%	6,919	13,382	20,301	19,636
Office costs	100%	4,192	838	5,030	9,839
Legal and
professional	100%	3,898		3,898	3,551
Governance	100%	2,350		2,350	4,050
		17,359	14,220	31,579	37,076

10 Net outgoing resources	10 Net outgoing resources	10 Net outgoing resources
Net outgoing	resources	for the year include:
			2021	2020
				E
Depreciation	offixed assets		20,301	19,636
Independent	examiner's	fees	2,350	2,350
Independent	examiner's	other services		1,700

12Staff costs The aggregate payroll costs were as follows:
	2021	2020
		'E
Staff costs during the year were:
Wages and salaries	155,445	135,671
Social security costs	5,504	4,825
Pension costs	1,900	1,532
	162,849	142,028

char	ity d	uring	the	year expressed as full time equivalen	ts was as follows:
					2021	2020
					No	No
Full	and	part	time	employees	12	11

14Tangible fixed assets
	Land and	Furniture and	Motor
	buildings	equipment	vehicles	Total
	E	f:		E
Cost
At 1 April 2020	916,583	33,132	2,300	952,015
Additions		2,514		2,514
At 31 March 2021	916,583	35,646	2,300	954,529
Depreciation
At 1 April 2020	193,331	23,782	345	217,458
Charge for the year	18,332	1,854	115	20,301
At 31 March 2021	211,663	25,636	460	237,759
Net book value
At 31 March 2021	704,920	10,010	1,840	716,770
At 31 March 2020	723,252	9,350	1,955	734,557

	2021	2020
Office equipment	810
15Debtors
	2021	2020
	E
Trade debtors	5,491	5,829
Prepayments	2,869	3,332
	8,360	9,161

16Credi	tors: amo	unts falling d	ue within one year
				2021	2020
Trade creditors				2,048	2,251
Hire purchase and		finance leases		720
Other taxation and		social security		2,204	1,855
Accruals				2,359	2,350
Deferred	income			8,708	7,334
				16,039	13,790
				2021f	2020
Deferred	income at 1 April 2020			7,334	7,269
Resources deferred		in the period		8,708	7,334
Amounts	released	from previous	periods	(7,334)	(7,269)
Deferred	income at year end			8,708	7,334

17Credi	tors:	amounts falling due after one year
				2021	2020
					f.
Hire purchase		and finance leases		300
Deferred	income		.	5,396	5,130
				5,696	5,130

				Balance at 1	Incoming	Resources	Balance at 31
				April 2019 f	resources f	expended F	March 2020
Unrestricted		funds
General
Unrestricted		income fund		317,300	198,210	(209,611)	305,899
Restricted
Long term		maintenance	fund	68,257	6,904	(4,188)	70,973
Victorian	Chapel fund			528,607		(12,892)	515,715
Bell Tower		Project		15,352	100		15,452
Total restricted funds				612,216	7,004	17,080)	602,140
Total funds				929,516	205,214	226,691)	908,039

		Unrestricted		Total funds
		funds	Restricted	at 31 March
		General	funds	2021
				E
Tangible	fixed assets	210,971	505,799	716,770
Current	assets	118,011	83,879	201,890
Current	liabilities	(16,341)		(16,341)
Creditors	over 1 year	5,396)		(5,396
Total net assets		307,245	589,678	896,923