**REGISTERED COMPANY NUMBER: 4282455 (England and Wales) REGISTERED CHARITY NUMBER: 1090420**
## **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 FOR THE BOSTON WOODS TRUST**
Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
**THE BOSTON WOODS TRUST**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
||**Page**|
|---|---|
|Report of the Trustees|1 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 to 12|
|Detailed Statement of Financial Activities|13|
## **THE BOSTON WOODS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
The company was incorporated on 6 September 2001 and registered as a charity on 4 February 2002.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity is constituted as a company limited by guarantee, and is therefore governed by a Memorandum and Articles of Association.
The company is a registered charity with the principal aim of developing, and thereafter maintaining, a sweeping woodland recreational area to the north, west and south of Boston in Lincolnshire.
We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
The object of the company as defined in its Memorandum and Articles of Association is to promote the conservation, preservation, improvement and maintenance of woodlands in the area of Boston, Lincolnshire and its surroundings by the planting, conservation of, restoration of and re-establishment of trees and in particular broad-leaved trees and plants and also encourage all forms of wildlife and thereby to secure and enhance the enjoyment by the public of the natural environment of those territories.
## **Activities and achievements**
The activities that were severely curtailed during the Covid lockdown have generally been resumed. Woods maintenance by our team of volunteers has re-commenced. The Open Meeting at the Unitarian Meeting House was held in October with speaker Paul Scott of the Sir Joseph Banks Society. Professor Jonathan Van-Tamm has been approached to become a patron. The gift of 32.5 acres of Dion’s Land (behind the Pilgrim Hospital) has led to a major expenditure from reserved funds. Planning permission has been obtained and paths, a pond and large amounts of grassland have been created. We await the final grant confirmation from the Forestry Commission before tree planting.
## **Volunteers**
The volunteers are the trustees and they give as much time as required to run the charity.
## **FINANCIAL REVIEW**
## **Financial position**
Some £32,000 was spent on Woods Maintenance and £1,175 was generated from the wood of felled trees. Twenty ash internments/burials or plot reservations were recorded in the Year for the Green Burial site. Expenditure from reserved funds amounted to £132,628.
## **Reserves policy**
The charity has total reserves of £789,688 at 31 March 2022 of which restricted reserves amount to £105,369 and general reserves amount to £684,319, which includes £570,488 of land held by the charity. The present level of reserves is considered adequate, although further land acquisitions will require further funds.
## **FUTURE PLANS**
We are continuing to develop Dion’s land and monitor the land availability within our strategic area.
.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The Memorandum and Articles of Association were amended by special resolution and registered at Companies House on 7 February 2017.
Page 1
## **THE BOSTON WOODS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Organisational structure**
The directors are the members and are also trustees. The directors take advice and direction from other trustees listed below, who are neither directors nor members, and have no executive power to act alone:
Mr R W Austin
The role of this non director trustees is to advise, guide and generate support for the objectives of the company. These non director trustees do this through the following meetings at which at least one director is present.
- Acquisition and strategy committee
- Supporters promotion and publicity committee
- Public utilities and mapping committee
Subscribing supporters, volunteers and volunteer groups have no power and are not represented at meetings of the company.
## **Appointment of Trustees**
Suitable candidates are proposed at the quarterly trustees meetings. In addition there are representatives from Lincolnshire County Council, Boston Borough Council, RSPB and Lincs Wildlife Trust.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
4282455 (England and Wales)
## **Registered Charity number**
1090420
## **Registered office**
Fydell House South Square Boston Lincolnshire PE21 6HU
## **Trustees**
A B Isaac G Danby Dr C Elwood S P Elwood J B Debnam I Nixon Mrs F Brooks
## **Company Secretary**
J B Debnam
## **Independent examiner Nicola Lenton FCCA**
Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
Page 2
## **THE BOSTON WOODS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **Statement of trustees' responsibilities**
The trustees are required by law to prepare financial statements for each financial year which give a true and fair view of the financial activities of the charity and of its financial position at the end of that year. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether the policies adopted are in accordance with the Companies Act 2006 and with applicable
- accounting standards and statements of recommended practices, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to assume that the
- charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 10 October 2022 and signed on its behalf by:
J B Debnam - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BOSTON WOODS TRUST**
I report on the accounts for the year ended 31 March 2022 set out on pages five to thirteen.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **NICOLA LENTON FCCA**
## **Independent Examiner**
Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
10 October 2022
Page 4
## **THE BOSTON WOODS TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022**
|**Note**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Other trading activities
3
Investment Income
4
Fundraising Income
5
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable acitivites**
Woodland development and maintenance
7
Other
8
**Total**
**NET (EXPENDITURE)/INCOME**
**Transfers between funds**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Un**
**restricted**
**Fund**
**£**
**43,444**
**19,791**
**27**
**539**
**63,801**
**1,622**
**19,176**
**55,038**
**75,836**
**(12,035)**
**116,619**
**104,584**
**579,735**
**684,319**|**Restricted**
**Fund**
**£**
**12,500**
**-**
**-**
**-**
**12,500**
**-**
**16,958**
**-**
**16,958**
**(4,458)**
**(116,619)**
**(121,077)**
**226,446**
**105,369**|**2022**
**Total**
**Funds**
**£**
**55,944**
**19,791**
**27**
**539**
**76,301**
**1,622**
**36,134**
**55,038**
**92,794**
**(16,493)**
**-**
**(16,493)**
**806,181**
**789,688**|2021
Total
Funds
£
27,225
11,384
75
372|
|---|---|---|---|---|
|||||39,056
679
19,527
45,197|
|||||65,403|
|||||(26,347)
-|
|||||(26,347)
832,528|
|||||806,181|
The notes form part of these financial statements
Page 5
## **THE BOSTON WOODS TRUST REGISTERED CHARITY NUMBER (1090420)**
## **BALANCE SHEET AT 31 MARCH 2022**
|**Note**
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Debtors
12
Cash at bank
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS/(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
14
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Un**
**Restricted**
**Fund**
**£**
**575,791**
**64**
**109,352**
**109,416**
**(888)**
**108,528**
**684,319**
**684,319**|**Restricted**
**Fund**
**£**
**-**
**-**
**105,369**
**105,369**
**-**
**105,369**
**105,369**
**105,369**|**2022**
**Total**
**Funds**
**£**
**575,791**
**64**
**214,721**
**214,785**
**(888)**
**213,897**
**789,688**
**789,688**
**684,319**
**105,369**
**789,688**|2021
Total
Funds
£
509,056|
|---|---|---|---|---|
|||||30
297,923|
|||||297,953
(828)|
|||||297,125|
|||||806,181|
|||||806,181|
|||||579,735
226,446|
|||||806,181|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and in accordance with FRS102 SORP.
The financial statements were approved by the Board of Trustees on 10 October 2022 and were signed on its behalf by:
A B Isaac -Trustee
The notes form part of these financial statements
Page 6
**THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Incoming resources**
All income is recognised in the Statement of Financial Activities when the conditions for receipt have been met and there is reasonable assurance of receipt. Where a claim for repayment of income has or will be made, such income is grossed for the tax recoverable.
Grants are recognised in the Statement of Financial Activities when the conditions for receipt have been met.
Donations are reported gross and are accounted for on a receivable basis.
Donated goods are accounted for on a receivable basis, they are included in income and expenditure.
Donated assets are given a value based on the best estimate of the market value of the asset and shown as a donation in the year.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Fixed assets and depreciation**
Fixed assets are stated at cost. Depreciation is not charged on freehold land.
The pathways have been depreciated straight line over 5 years.
The costs incurred on leasehold land have been written down to a nominal value £1.
All costs of land preparation, tree planting, seeding etc are written off to revenue as incurred.
Plant and Machinery and Fixtures and Fittings are depreciated at 25% reducing balance over their estimated useful lives.
Page 7
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **2. DONATION AND LEGACIES – UNRESTRICTED**
|Donations
Donations of goods
Gift aid
Grants
Adopt a Tree
Subscriptions
Grants received, included in the above are as follows:
RPA Woodland improvement
RPA English Woodland Scheme
RPA Woodland Creation
Wyberton Parish Council
Postcode Lottery
Groundwork UK
**DONATIONS AND LEGACIES – RESTRICTED**
Donations
The above restricted donations are made up as follows:
For signs
For maintenance
For trees to be planted
For pet memorials
For bird boxes
For Dion’s Woods Pond
**3.**
**OTHER TRADING ACTIVITIES**
Miscellaneous sales
Sale of wood
Rent
Burial site income|**2022**
**£**
**13,680**
**-**
**1,149**
**22,852**
**820**
**4,943**
**43,444**
**2022**
**£**
**1,000**
**-**
**1,213**
**155**
**19,984**
**500**
**22,852**
**2022**
**£**
**12,500**
**2022**
**£**
**2,000**
**500**
**-**
**-**
**-**
**10,000**
**12,500**
**2022**
**£**
**336**
**1,175**
**1,030**
**17,250**
**19,791**|2021
£
18,125
48
1,271
2,611
1,000
4,170|
|---|---|---|
|||27,225|
|||2021
£
1,000
452
1,159
-
-
-|
|||2,611|
|||2021
£
-|
|||2021
£
-
-
-
-
-
-|
|||-|
|||2021
£
439
1,500
20
9,425|
|||11,384|
Page 8
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2021**
## **4. INVESTMENT INCOME**
|Deposit account interest
**5.**
**FUNDRAISING INCOME**
Sale of Christmas Cards
**6.**
**RAISING FUNDS**
**Raising Donations and legacies**
Insurance
Postage and stationery
Sundries
Lease re Westgate Woods
Christmas Cards
**7.**
**CHARITABLE ACITIVITIES COSTS - UNRESTRICTED**
Planting, maintenance and drainage
Seating and plaques
Professional Fees
Independent examination
**7.**
**CHARITABLE ACITIVITIES COSTS - RESTRICTED**
Planting, maintenance and drainage
Seating and plaques
Woodland carvings
Professional fees|**2022**
**£**
**27**
**2022**
**£**
**539**
**539**
**2022**
**£**
**319**
**928**
**68**
**10**
**297**
**1,622**
**2022**
**£**
**15,386**
**1,720**
**1,182**
**888**
**19,176**
**2022**
**£**
**14,930**
**-**
**-**
**2,028**
**16,958**|2021
£
75|
|---|---|---|
|||2021
£
372|
|||372|
|||2021
£
351
127
13
10
178|
|||679|
|||2021
£
18,631
68
-
828|
|||19,527|
|||2021
£
-
-
-
-|
|||-|
Page 9
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **8. OTHER EXPENDITURE**
|Depreciation – owned assets
Burial site costs|**2022**
**£**
**49,966**
**5,072**
**55,038**|2021
£
44,103
1,094|
|---|---|---|
|||45,197|
## **9. TRUSTEES’ REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022, nor for the year ended 31 March 2021.
## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
Fundraising income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Woodland development and maintenance
Other – Depreciation
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
Movement between funds
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Fund
£
27,225
11,384
75
372
39,056
679
19,527
45,197
65,403
(26,347)
606,082
(26,347)
579,735|Restricted
Fund
£
-
-
-
-
-
-
-
-
-
-
226,446
-
226,446|Total
Funds
£
27,225
11,384
75
372|
|---|---|---|---|
||||39,056|
||||679
19,527
45,197|
||||65,403|
||||(26,347)|
||||832,528
(26,347)|
||||806,181|
Page 10
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **11. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2021
Additions
At 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2021
At 31 March 2022|**Fixtures**
**and**
**Fittings**
**£**
**6,314**
**-**
**6,314**
**3,651**
**666**
**4,317**
**2,663**
**1,997**|**Plant**
**and**
**Machinery**
**£**
**10,450**
**-**
**10,450**
**6,042**
**1,102**
**7,144**
**4,408**
**3,306**|**Freehold**
**Property**
**£**
**820,199**
**116,701**
**936,900**
**318,214**
**48,198**
**366,412**
**501,985**
**570,488**|**Long**
**Leasehold**
**£**
**456**
**-**
**456**
**456**
**-**
**456**
**-**
**-**|**Totals**
**£**
**837,419**
**116,701**|
|---|---|---|---|---|---|
||||||**954,120**|
||||||**328,363**
**49,966**|
||||||**378,329**|
||||||**509,056**|
||||||**575,791**|
At the balance sheet date, the Charity held 6 separate land parcels, located at Fenside Road, Boston and Wyberton, Boston. All areas of land are freehold except for the 8.9 acres at Fenside Road, which is held under a 99 year lease on a peppercorn rent from Boston Borough Council and 23.5 acres at Wyberton, Boston leased from The Woodland Trust.
|27.44 acres at Wyberton, Boston
16.165 acres at Wyberton, Boston
12.203 acres at Fenside, Boston West
8.9 acres at Fenside, Boston West
23.5 acres at Wyberton, Boston
6.25 Acres, Wyberton
3.9 Acres, Wyberton
10.14 acres at Fenside, Boston
Pathways – 2016 year end
Pathways – 2017 year end
Pathways – 2018 year end
Pathways – 2020 year end
Pathways – 2021 year end
Pathways – 2022 year end
Ponds – 2022 year end|**£**
**140,224**
**93,540**
**57,490**
**-**Leasehold
**-**Leasehold
**19,181**
**22,634**
**104,698**
**200,840**
**46,147**
**31,721**
**98,400**
**5,324**
**85,026**
**31,675**
**936,900**|
|---|---|
Page 11
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other debtors
Trade debtors
**REDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors|**2022**
**£**
**64**
**-**
**64**
**2022**
**£**
**888**|2021
£
-
30|
|---|---|---|
|||30|
|||2021
£
828|
## **13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **14. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General funds
**Restricted funds**
Restricted
**TOTAL FUNDS**
Net movement in funds, included in the above ar
**Unrestricted funds**
General funds
**Restricted funds**
Restricted
**TOTAL FUNDS**|**At 1.4.21**
**£**
**579,735**
**226,446**
**806,181**
e as follows:
**Incoming**
**Resources**
**£**
**63,801**
**12,500**
**76,301**|**Net**
**movement**
**in funds**
**£**
**(12,035)**
**(4,458) **
**(16,493)**
**Resources**
**Expended**
**£**
**(75,836)**
**(16,958)**
**(92,794)**|**Transfers**
**between**
**funds**
**£**
**116,619**
**(116,619)**
**-**
**Transfers**
**between**
**funds**
**£**
**116,619**
**(116,619)**
**-**|**At 31.3.22**
**£**
**684,319**
**105,369**|
|---|---|---|---|---|
|||||**789,688**|
|||||**Movement**
**in funds**
**£**
**104,584**
**(121,077)**|
|||||**(16,493)**|
Net movement in funds, included in the above are as follows:
Restricted funds are donations that have been received for a specific purpose, mainly for the purchase of new land parcels, spinneys and maintenance.
## **15. RELATED PARTY DISCLOSURES**
During the year there were no loans made from directors to the company.
Page 12
## **THE BOSTON WOODS TRUST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Grants
Adopt a Tree
Subscriptions
**Other trading activities**
Miscellaneous sales
Sale of wood
Rent
Burial site sales
**Investment income**
Deposit account interest
**Fundraising income**
Summer event
Sale of Christmas cards
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Insurance
Postage and stationery
Sundries
Christmas Cards
Lease re Westgate Woods
**Charitable activities**
Planting, maintenance and drainage
Seating
Signs
Independent examination fees
Professional fees
**Other**
Depreciation of tangible fixed assets
Burial site costs
**Total resources expended**
**Net (expenditure)/income**|**2022**
**£**
**25,680**
**1,149**
**23,352**
**820**
**4,943**
**55,944**
**336**
**1,175**
**1,030**
**17,250**
**19,791**
**27**
**-**
**539**
**76,301**
**319**
**928**
**68**
**297**
**10**
**1,622**
**30,316**
**1,720**
**-**
**888**
**3,210**
**36,134**
**49,966**
**5,072**
**55,038**
**92,794**
**(16,493)**|2021
£
18,173
1,271
2,611
1,000
4,170|
|---|---|---|
|||27,225
439
1,500
20
9,425|
|||11,384
75
-
372|
|||39,056|
|||351
127
13
178
10|
|||679
18,631
68
-
828
-|
|||19,527
44,103
1,094|
|||45,197
65,403|
|||(26,347)|
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