2022-03-31-accounts - Ford Park Cemetery Trust

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Trustees' Report		1to9
Statement ofTrustees'	Responsibilities	10
Independent Examiner's	Report
Statement of Financial	Activities	12to 13
Balance Sheet		14
Statement of Cash Flows		15
Notes to the Financial Statements		16to 28

Reference		and Administrative	and Administrative	and Administrative	Details
Trustees					MrJ Clamp
					Mrs M Heath
					Dr I Hodgins	(resigned	29 March 2022)
					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 Trust is incorporated			in England	8 Wales.
Company	Registration			Number	03895150
Trust Registration			Number		1079060
Bankers					Lloyds TSB
					Raleigh Street
					Derry's Corss
					PLYMOUTH
					PL1 1EU
Independent		Examiner			Francis Clark	LLP
					Chartered Accountants			8 Statutory	Auditor
					North Quay House
					Sutton Harbour
					PLYMOUTH
					PL4 ORA

Year Ending	Full Burials	Interment ofCremated Remains
31.03.2002	42
31.03.2003	40	11
31.03.2004	43	17
31.03.2005	58	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	19
31.03.2017	49	18
31.03.2018	57	19
31.03.2019	54	23
31.03.2020	38	18
31.03.2021	43	19
31.03.2022	42	32

Year Ending	Sale of Burial Rights in Perpetuity	Sale of Burial Rights for a term ofyears	Total
31.03.2002		16	16
31.03.2003	6	15	21
31.03.2004	7	13	20
31.03.2005	8	23	31
31.03.2006	19	15	34
31.03.2007	18	22	40
31.03.2008	8	13	21
31.03.2009	19	20	39

Trustees' Report
31.03.2010	11	21	32
31.03.2011	18	13	31
31.03.2012	8	17	25
31.03.2013	15	20	35
31.03.2014	13	19	32
31.03.2015	16	15	31
31.03.2016	12	8	20
31.03.2017	20	19	39
31.03.2018	17	18	35
31.03.2019	14	24	38
31.03.2020	13	18	31
31.03.2021	15	17	32
31.03.2022	11	31	42

Chapel service only
Year ended	Number
31.03.2019	34
31.03.2020	79
31.03.2021	93
31.03.2022	59

				Unrestricted	Restricted	Total
			Note	funds	fundsf	2022
Income and Endowments		from:
Donations and legacies				41,040	3,083	44,123
Charitable activities				194,498		194,498
Other trading activities				21,557		21,557
investment income				12		12
Total income				257,107	3,083	260,190
Expenditure on:
Raising funds Charitable activities			7 8	(21,296) ~202,542	~13,681	(21,296) ~216,223
Total expenditure				(223,838)	(13,681)	(237,519)
Net income/(expenditure)				33,269	~(10,598	22,671
Net movement in funds				33,269	(10,598)	22,671
Reconciliation of	funds
Total funds brought	forward			307,245	589,678	896,923
Total funds carried	forward		18	340,514	579,080	919,594

				Unrestricted	Restricted	Total
				funds	funds	2021
			Note
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 Charitable activities			7 6	(17,978) ~214,152)	~14,220	(17,978) 228,372
Total expenditure				(232,130)	(14,220)	(246,350)
Net (expenditure)/income				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

Balance	She	et	as	at 31 March 2022
						2022	2021
					Note
Fixed assets
Tangible assets					14	699,160	716,770
Current assets
Debtors					15	22,401	8,360
Cash at bank	and	in hand				218,776	193,528
						241,177	201,888
Creditors: Amounts			falling due within one year		16	15,711)	(16,039)
Net current assets						225,466	185,849
Total assets	less	current		liabilities		924,626	902,619
Creditors: Amounts			falling due after more than one year		17	5,032	5,696
Net assets						919,594	896,923
Funds ofthe	Trust:
Restricted						579,080	589,678
Unrestricted	income funds
Unrestricted						340,514	307,245
Total funds					18	919,594	896,923

				Note	2022f	2021
Cash flows from operating activities
Net income/(expenditure) for the reporting		period			22,671	(11,116)
Adjustments to cash flows from non-cash			items
Depreciation					20,598	20,301
Investment income					(12)	(50)
					43,257	9,135
Working capital adjustments
(Increase)/decrease in debtors				15	(14,041)	801
Increase in creditors				16	652	155
(Decrease)/increase in deferred income				16,17	924)	1,640
Net cash flows from operating	activities				28,944	11,731
Cash flows from investing activities
Interest receivable and similar	income			6	12	50
Purchase oftangible fixed assets				14	(2,988)	(2,514)
Net cash flows from investing	activities				(2,976)	(2,464)
Cash flows from financing activities
Repayment of capital element	offinance	leases and HP
contracts					720)	1,020
Net increase in cash and cash	equivalents				25,248	10,287
Cash and cash equivalents at	1 April				193,528	183,241
Cash and cash equivalents at	31 March				218,776	193,528

				Unrestricted	Total	Total
				funds	2022	2021f
Burial and	other fees			81,918	81,918	72,952
Grave maintenance		income		36,976	36,976	33,703
Lease ofgraves				54,538	54,538	38,907
War grave	maintenance		income	20,136	20,136	20,136
Exhibitions				200	200
Membership	fees			730	730	690
				194,498	194,498	166,388

5	Income	fro	m oth	er trading activities
					Unrestricted	Total	Total
					fundsf	2022	2021
	Visitor centre		income		3,615	3,615	205
	Memorial	benches		and plaques	14,337	14,337	6,877
	Sundry income				3,605	3,605	3,870
					21,557	21,557	10,952
6	Investment		income
					Unrestricted	Total	Total
					funds	2022f	2021f
	Interest	receivable		on bank deposits	12	12	50

a) Costs of trading	activities
		Unrestricted	Total	Total
		fundsf	2022 E	2021f
Event costs		809	809
Memorial benches	and plaques	5,455	5,455	2,324
Office expenses		1,765	1,765	1,800
Printing and stationery		866	866	823
Visitor centre costs		5,954	5,954	523
Sundry expenses		3,562	3,562	9,826
Hospitality costs		889	889	783
Post and telephone		1,996	1,996	1,899
		21,296	21,296	17,978

		Activity	Activity
		undertaken	support
		directly	costs	2022	2021f
Maintenance	ofthe Ford Park
Cemetery		179,571	33,152	212,723	226,022
Governance	costs		3,500	3,500	2,350
		179,571	36,652	216,223	228,372

9 Analysis	ofgovernance	support costs
Charitable	activities expenditure
		Unrestricted	Restricted	Total	Total
	Basis of allocation	funds	fundsf	2022	2021 E
Depreciation	100%	6,917	13,681	20,598	20,301
Office costs	100%	7,108		7,108	5,030
Legal and
professional	100%	5,446		5,446	3,898
Governance	100%	3,500		3,500	2,350
		22,971	13,681	36,652	31,579

Governance	costs
		Unrestricted	Total	Total
		fundsf	2022	2021
Independent	examiner fees
Examination	ofthe financial statements	3,500	3,500	2,350
		3,500	3,500	2,350
10Net outgoing resources

10Net outgoing resources	10Net outgoing resources	10Net outgoing resources
Net incoming/(outgoing) resources for the year include:
			2022	2021f
Depreciation	offixed assets		20,598	20,301
Independent	examiner's fees		3,500	2,350
11Trustees'	remuneration	and expenses

12Staff costs The aggregate payroll costs were as follows:
	2022	2021
Staff costs during the year were:
Wages and salaries	139,049	155,445
Social security costs	3,554	5,504
Pension costs	1,342	1,900
	143,945	162,849

					2022	2021
					No	No
Full	and	part	time	employees	11	12

14Tangible fixed assets
	Land and	Furniture and	Motor
	buildings f	equipment f	vehiclesf	Totalf
Cost
At 1 April 2021	916,583	35,646	2,300	954,529
Additions		2,988		2,988
At 31 March 2022	916,583	38,634	2,300	957,517
Depreciation
At 1 April 2021	211,663	25,636	460	237,759
Charge for the year	18,332	2,151	115	20,598
At 31 March 2022	229,995	27,787	575	258,357
Net book value
At 31 March 2022	686,588	10,847	1,725	699,160
At 31 March 2021	704,920	10,010	1,840	716,770

						2022	2021
Office equipment						540	810
15Debtors
						2022	2021f
Trade debtors						16,160	5,491
Prepayments						3,169	2,869
Other debtors						3,072
						22,401	8,360
16Creditors:	amounts		falling due within one year
						2022	2021
Trade creditors						3,706	2,048
Hire purchase	and	finance leases				300	720
Other taxation	and	social		security			2,204
Other creditors						57
Accruals						3,500	2,359
Deferred income						8,148	8,708
						15,711	16,039
						2022f	2021
Deferred income at 1 April 2021						8,708	7,334
Resources deferred		in the period				8,148	8,708
Amounts released		from previous			periods	(8,708)	(7,334)
Deferred income at year			end			8,148	8,708

					2022	2021
Hire purchase	and finance	leases				300
Deferred income					5,032	5,396
					5,032	5,696
18Funds
			Balance at 1	Incoming	Resources	Balance at 31
			April 2021	resources F	expended	March 2022 f
Unrestricted	funds
General
Unrestricted	income fund		307,245	257,107	(223,838)	340,514
Restricted funds
Long term maintenance		fund	70,671		(302)	70,369
Victorian Chapel fund			502,823		(12,892)	489,931
Bell Tower	Project		15,622	95		15,717
Friends of Ford Park			562	2,988	(487)	3,063
Total restricted funds			589,678	3,083	(13,681)	579,080
Total funds			896,923	260,190	(237,519	919,594

net book valu	e included in	fixed a	ssets is F2,689.
			Balance at 1	Incoming	Resources	Balance at 31
			April 2020	resourcesf	expended f	March 2021
Unrestricted	funds
General
Unrestricted	income fund		305,899	233,476	(232,130)	307,245
Restricted
Long term	maintenance	fund	70,973		(302)	70,671
Victorian Chapel fund			515,715		(12,892)	502,823
Bell Tower	Project		15,452	190	(20)	15,622
Cooperative	Group			500	(500)
Friends of Ford Park				1,068	(506)	562
Total restricted funds			602,140	1,758	(14,220)	589,678
Total funds			908,039	235,234	(246,350)	896,923

		Unrestricted		Total funds
		funds	Restricted	at 31 March
		General	funds	2022
				f.
Tangible	fixed assets	204,054	495,106	699,160
Current	assets	157,203	83,974	241,177
Current	liabilities	(15,711)		(15,711)
Creditors	over 1 year	(5,032)		(5,032)
Total net assets		340,514	579,080	919,594