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|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|
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|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||||||
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|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|
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|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|
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|||||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|
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|||||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|
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|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|
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|---|---|---|---|---|---|---|---|---|
|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|
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|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|
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|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|
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|||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|
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|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|
##
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|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|
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|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|
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|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|
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||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|
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|||||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|
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