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|Trustees'
Report|||1 to10|
|---|---|---|---|
|Statement
ofTrustees'||Responsibilities||
|Independent
Examiner's||Report|12|
|Statement
of Financial||Activities|13to 14|
|Balance Sheet|||15|
|Statement
ofCash Flows|||16|
|Notes to the Financial|Statements||17to 28|
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|Trustees|and officers|and officers|and officers|and officers||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|The trustees||and|officers serving||during
the year and since||the year end were as follows:|||||
|Trustees:|||||Mr J Clamp (Chair)|||||||
||||||Mr D Coles (appointed|4||November|2022)|||
||||||Ms W Coulton
(appointed|||7 January|2023 and resigned||3 October|
||||||2023)|||||||
||||||Mrs M Heath|||||||
||||||Dr lan Hodgins
(appointed|||7 January 2023)||||
||||||Mr W Lightfoot (appointed|||4 November||2022)||
||||||Mr R Martin
(appointed||4|November|2022)|||
||||||Mrs L Noad|||||||
||||||Miss J Northey|||||||
||||||Mr RTatam (appointed||7|January 2023)||||
||||||Mr JWest (appointed|7|January 2023)|||||
|Senior Management||||/ Leadership|Miss J Bruce, Office manager|||||||
|Team:|||||Mr P Turner,
Grounds|Manager||||||
|Principal|Office:||||Ford Park Road|||||||
||||||Plymouth|||||||
||||||Devon|||||||
||||||PL4 6NT|||||||
||||||The Trust is incorporated|||in England|8|Wales.||
|Trust Registration|||Number:||1079060|||||||
|Company|Registration|||Number:|03895150|||||||
|Independent||Examiner:|||Francis Clark LLP|||||||
||||||Chartered
Accountants||8|Statutory|Auditor|||
||||||Melville
Building
East|||||||
||||||Unit 18,23 Royal William|||Yard||||
||||||Plymouth|||||||
||||||PL1 3GW|||||||
|Bankers:|||||Lloyds TSB|||||||
||||||Raleigh Street|||||||
||||||Derry's Corss|||||||
||||||PLYMOUTH|||||||
||||||PL1 1EU|||||||
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|Burials at Ford Park|Cemetery|||
|---|---|---|---|
|Year Ending|Full Burials|Interment
of Cremated
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|||18|
|31.03.2021|43||19|
|31.03.2022|42||32|
|31.03.2023|30||27|
|Year Ending|Sale of Burial Rights
Perpetuity|in|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||||15|21|
|31.03.2004||||13|20|
|31.03.2005||||23|31|
|31.03.2006|19|||15|34|
|31.03.2007|18|||22|40|
|31.03.2008|8||||21|
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|Trustees'
Report||||
|---|---|---|---|
|31.03.2009|19|20|39|
|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||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|
|31.03.2023|14|12|26|
|Chapel service only||
|---|---|
|Year ended|Number|
|31.03.2019|34|
|31.03.2020|79|
|31.03.2021|93|
|31.03.2022|59|
|31.03.2023|55|
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|||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|
||||Note|funds|funds|2023f|
|Income and Endowments||from:|||||
|Donations
and legacies||||23,441|5,020|28,461|
|Charitable
activities||||155,952||155,952|
|Other trading
activities||||18,181||18,181|
|Investment
income||||189||189|
|Total income||||197,763|5,020|202,783|
|Expenditure
on:|||||||
|Raising funds||||(17,443)||(17,443)|
|Charitable
activities||||(214,691)|(13,931)|(228,622)|
|Total expenditure||||(232,134)|(13,931)|(246,065)|
|Net expenditure||||(34,371)|(8,911)|(43,282)|
|Net movement
in funds||||(34,371)|(8,911)|(43,282)|
|Reconciliation
of|funds||||||
|Total funds brought|forward|||340,514|579,080|919,594|
|Total funds carried|forward||18|306,143|570,169|876,312|
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|||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|
||||Note|fundsf|funds|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||||(21,296)||(21,296)|
|Charitable
activities||||(202,542)|(13,681)|(216,223)|
|Total expenditure||||(223,838)|(13,681)|(237,519)|
|Net (expenditure)/income||||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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|Balance S|he|et|as|at 31 March 2023||||
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
||||||Note|F||
|Fixed assets||||||||
|Tangible assets|||||14|717,531|699,160|
|Current assets||||||||
|Debtors|||||15|23,998|22,401|
|Cash at bank|and|in hand||||160,323|218,776|
|||||||184,321|241,177|
|Creditors: Amounts|||falling due within one year||16|(19,465)|(15,711)|
|Net current assets||||||164,856|225,466|
|Total assets|less|current||liabilities||882,387|924,626|
|Creditors: Amounts|||falling due after more than one year||17|(6,075)|(5,032)|
|Net assets||||||876,312|919,594|
|Funds ofthe|Trust:|||||||
|Restricted||||||570,169|579,080|
|Unrestricted|income funds|||||||
|Unrestricted||||||306,143|340,514|
|Total funds|||||18|876,312|919,594|
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||||2023|2022|
|---|---|---|---|---|
|||Note||F|
|Cash flows from operating
activities|||||
|Net (expenditure)
/ income for the reporting|period||(43,282)|22,671|
|Adjustments
to cash flows from non-cash|items||||
|Depreciation|||21,492|20,598|
|Investment
income|||(189)|(12)|
||||(21,979)|43,257|
|Working
capital adjustments|||||
|Increase
in debtors||15|(1,597)|(14,041)|
|Increase
in creditors||16|3,378|652|
|increase/(decrease)
in deferred
income||16,17|1,719|(924)|
|Net cash flows from operating
activities|||(18,479)|28,944|
|Cash flows from investing
activities|||||
|Interest receivable
and similar income||6|189|12|
|Purchase oftangible
fixed assets||14|(39,863)|(2,988)|
|Net cash flows from investing
activities|||(39,674)|(2,976)|
|Cash flows from financing
activities|||||
|Repayment
ofcapital element offinance leases and HP|||||
|contracts|||(300)|(720)|
|Net (decrease)/increase
in cash and cash equivalents|||(58,453)|25,248|
|Cash and cash equivalents
at 1 April|||218,776|193,528|
|Cash and cash equivalents
at 31 March|||160,323|218,776|
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|3
Income||fro|m|donations
and|legacies||||
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total|Total|
||||||funds|funds|2023|2022|
|||||||F|||
|Donations|and||legacies;||||||
|Donations||from||individuals|13,441|5,020|18,461|12,829|
|Legacies||||||||15,000|
|Grants,
including||||capital grants;|||||
|Government|||grants||10,000||10,000|10,000|
|Coronavirus||Job||Retention|||||
|Scheme||||||||6,294|
||||||23,441|5,020|28,461|44,123|
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|4|Income from cha|rita|ble
ac|tivities||||
|---|---|---|---|---|---|---|---|
||||||Unrestricted|Total|Total|
||||||funds
F|2023f|2022|
||Burial and other fees||||51,387|51,387|70,384|
||Grave maintenance|income|||37,205|37,205|36,976|
||Naval graves||||11,534|11,534|11,534|
||Lease ofgraves||||34,793|34,793|54,538|
||War grave maintenance||income||20,136|20,136|20,136|
||Exhibitions||||17|17|200|
||Membership
fees||||880|880|730|
||||||155,952|155,952|194,498|
|5|Income from other trading|||activities||||
||||||Unrestricted|Total|Total|
||||||fundsf|2023f|2022f|
||Visitor centre income||||8,663|8,663|3,615|
||Memorial
benches|and|plaques||6,482|6,482|14,337|
||Sundry income||||3,036|3,036|3,605|
||||||18,181|18,181|21,557|
|6|Investment
income|||||||
||||||Unrestricted|Total|Total|
||||||funds|2023f|2022f|
||Interest receivable|on|bank deposits||189|189|12|
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|a) Costs of trading
activities||||
|---|---|---|---|
||Unrestricted|Total|Total|
||fundsf|2023|2022f|
|Event costs|||809|
|Memorial
benches and plaques|1,482|1,482|5,455|
|Office expenses|1,807|1,807|1,765|
|Printing
and stationery|1,472|1,472|866|
|Visitor centre costs|4,579|4,579|5,954|
|Sundry expenses|5,342|5,342|3,562|
|Hospitality
costs|926|926|889|
|Post and telephone|1,835|1,835|1,996|
||17,443|17,443|21,296|
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|||Activity|Activity|||
|---|---|---|---|---|---|
|||undertaken|support|||
|||directly|costs|2023f|2022|
|Wages and salaries||151,680||151,680|143,945|
|Cemetery
maintenance||6,951||6,951|7,808|
|Insurance||19,745||19,745|18,256|
|Light heat and power||8,286||8,286|7,711|
|Motor expenses||1,375||1,375|1,851|
|Bad debts|||||1,920|
|Depreciation|||21,492|21,492|20,598|
|Legal and professional|||6,517|6,517|5,446|
|Repairs and|renewals||3,612|3,612|1,330|
|Security|||2,438|2,438|1,827|
|Staff training|||75|75|65|
|Saff uniform|||601|601|343|
|Bank charges|||1,290|1,290|1,623|
|Governance|costs||4,560|4,560|3,500|
|||188,037|40,585|228,622|216,223|
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|Charitable|activities expenditure|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
||Basis of
allocation|funds|fundsf|2023f|2022f|
|Depreciation|100%|7,811|13,681|21,492|20,598|
|Office costs|100%|8,016||8,016|7,108|
|Legal and||||||
|professional|100%|6,517||6,517|5,446|
|Governance|100%|4,560||4,560|3,500|
|||26,904|13,681|40,585|36,652|
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|Governance|costs||||||
|---|---|---|---|---|---|---|
|||||Unrestricted|Total|Total|
|||||fundsf|2023|2022f|
|Independent|examiner|fees|||||
|Examination|ofthe financial||statements|3,960|3,960|3,500|
|Other fees|paid to examiners|||600|600||
|||||4,560|4,560|3,500|
|10 Net outgoing
resources|||||||
|Net (outgoing)/incoming||resources for the year include:|||||
||||||2023f|2022f|
|Depreciation|offixed assets||||21,492|20,598|
|Independent|examiner's|fees|||3,960|3,500|
|Independent|examiner's|other|services||600||
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|12Staff costs
The aggregate
payroll costs were as follows:|||
|---|---|---|
||2023|2022f|
|Staff costs during the year were:|||
|Wages and salaries|148,029|139,049|
|Social security costs|2,485|3,554|
|Pension costs|1,166|1,342|
||151,680|143,945|
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|14Tangible fixed assets|||||
|---|---|---|---|---|
||Land and|Furniture
and|Motor||
||buildings
f|equipment|vehicles|Total|
|Cost|||||
|At 1 April 2022|916,583|38,634|2,300|957,517|
|Additions|34,284|329|5,250|39,863|
|At 31 March 2023|950,867|38,963|7,550|997,380|
|Depreciation|||||
|At 1 April 2022|229,995|27,787|575|258,357|
|Charge for the year|19,018|2,096|378|21,492|
|At 31 March 2023|249,013|29,883|953|279,849|
|Net book value|||||
|At 31 March 2023|701,854|9,080|6,597|717,531|
|At 31 March 2022|686,588|10,847|1,725|699,160|
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||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|
||||||||F|F|
|Office equipment||||||||540|
|15Debtors|||||||||
||||||||2023|2022|
|Trade debtors|||||||20,841|16,160|
|Prepayments|||||||3,073|3,169|
|Other debtors|||||||84|3,072|
||||||||23,998|22,401|
|16Creditors:|amounts|||falling due within one year|||||
||||||||2023|2022|
||||||||F||
|Trade creditors|||||||2,709|3,706|
|Hire purchase|and|finance leases||||||300|
|Other taxation|and||social||security||2,080||
|Other creditors|||||||1,892|57|
|Accruals|||||||3,960|3,500|
|Deferred income|||||||8,824|8,148|
||||||||19,465|15,711|
||||||||2023f|2022|
|Deferred income at|||1 April 2022||||8,148|8,708|
|Resources deferred|||in the period||||8,824|8,148|
|Amounts
released||from||previous||periods|(8,148)|(8,708)|
|Deferred income at|||year|end|||8,824|8,148|
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||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|
|||||||||F|
|Deferred
income|||||||6,075|5,032|
|18Funds|||||||||
||||||Balance at 1|Incoming|Resources|Balance at 31|
||||||April 2022f|resources
F|expended
f|March 2023
f|
|Unrestricted|funds||||||||
|General|||||||||
|Unrestricted|income fund||||340,514|197,763|(232,134)|306,143|
|Restricted funds|||||||||
|Long term|maintenance|||fund|70,369||(302)|70,067|
|Victorian
Chapel|||fund||489,931||(12,892)|477,039|
|Bell Tower|Project||||15,717|20||15,737|
|Friends of|Ford||Park||3,063|5,000|(737)|7,326|
|Total restricted||funds|||579,080|5,020|(13,931)|570,169|
|Total funds|||||919,594|202,783|(246,065)|876,312|
||||||Balance at 1|Incoming|Resources|Balance at 31|
||||||April 2021|resources|expended|March 2022|
||||||F|F||F|
|Unrestricted|funds||||||||
|General|||||||||
|Unrestricted|income fund||||307,425|257,107|(223,838)|340,694|
|Restricted|||||||||
|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|||||897,103|260,190|(237,519)|919,774|
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|||Unrestricted||Total funds|
|---|---|---|---|---|
|||funds|Restricted|at 31 March|
|||General|funds|2023|
|Tangible|fixed assets|231,356|486,175|717,531|
|Current|assets|100,327|83,994|184,321|
|Current|liabilities|(19,465)||(19,465)|
|Creditors|over 1 year|(6,075)||(6,075)|
|Total net assets||306,143|570,169|876,312|
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