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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|
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|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|||||
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|Year Ending|Full Burials|Interment
ofCremated
Remains|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|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|
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|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|
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|||||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|
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|||||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|
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|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|
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|||||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|
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|||||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|
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|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|
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|||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|
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|9
Analysis|ofgovernance|and|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|||
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|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|
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|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|
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|||||||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|
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||||||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|
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|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|
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|||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|
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