UFE FOR A UFE MEMORIAL FORESTS AND GARDENS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS LEGAL AND ADMINISTRATIVE INFORMATION Trn8tse• J Carroll E Hardaker C Rowlands J Comyn-Platt P Metcalfe J H 8elcham J Lawson {AppnIed 6 Juty 20211 Ch•rlty numb•r 10W22 Ind•pgnd•nt oxamln•r Azets Audit SeNK¢$ Alpha Houso 4 Greek Street Slockport Cheshire SK3 BAB Bank•r• NatN)nal Weslmifisler Bank PLC 10 Yorkshire Street Oldham OL1 1QT United KirrfJdom Butcher and 8arlr Bank Street Bury Lancashirè Unrted .J0M BL9 ODL Sollcltorn
LIFE FORA LIFE MEMORIAL FORESTS AND GARDENS CONTENTS Truste roptyt Balanc• •h••t Noty8 to the •(*ryJnts 9-17
LIFE FORA LIFE MEMORIAL FORESTS AND GARDENS TRUSTEES. REPORT FOR THE YEAR ENDED 31411ARCH 2021 The trustees wesert rerLrft8nd ffinafwl slatements >rthe yw ended 31 March 2021. and g)mpty with the th•riV$ gowmhg do0jThftL th& Charlties Acl 2011 and 'AcIrtng and Reporting by charrt.. Ststemértt of RecOmnred PrV •ppJic4• to ctsrth$ prepaiing thew ateounts in e01The• the FinarSa Reporth)g strtard aOicsbl• In the UK of If•lar {FRS 102). (as amended for attountin9 perh)ds ComW from l JanLWI 2016). Publk B•n•fft ¢bledfves and noted bdow. ObJ•ctr•8 and •¢tiviti•s Th• Charity plants m•morial tre•s in m•rn•Jy of pacple an¢Slor events Sn woo¢land locations throughoLrt Ihg UK Th6 Chwty 48 manog•d rrwmiial for•th bIrOut the UK tpthlch pro¥id• b•auUfvI outd ¢ommunlty spa. Th• Ch•rfty has donat•d ovar £1.5 MI0Th to hgth r•ltod u8ithd wlih the (wcpt. de•ign •nd inst•ll•tion of 15 pern•n¢nt c4ty Memo wort¢d ¥bith many si¥ •rwJ Crynmunity Groups In eorwMY¢n, piot•¢lth and 8nvlronrnrrtg1 biwEMm•nt ¥KUvlUeg. Charftabl• Obi•th To relieve th• mental, physlcal. and 8plrfbJal I¥tren ol wople suffthg frcln b•re•vèment or ltsm, partilartY throu the proviwon of Thmorial tsests arKI gardens Ki mtmory of their lov•d on•$. To prtynot• the fx4eNation. protec1 and IrryTovfftnt of th• physKd ¥nd naturnl mikonmwrt by th• ¢yati of fcnsts and gwden r•1 of sithess and $Lthring Intemab'tywify by of 9r4nts w1¢r •]uint to othar tharttteg. hospitals ho8w¥ In rn••llng thM• objethm, Lif• for • Uh provldw: . to remeTthr ae4ttéf1Pk• a8he8 il raquIa ofa b>4•d orr4 odl•nts for •1 to •nioy arkthlng MaTk¢t"n9 ftse5 thi's fin8nryal year has b•¢n vn rfa n•w wl>slts arKI CRM sy8t6m to fvrther wr strategk marketong devdowèrL We h¥vÈ exbtrg and estabNshed r)ffiv wrtrwshlps in order to en cw#nunty engaent tAthFth WM TÈSUK in beneffts toth enwronmenL Some ol pwtrier¥ indudtt.. Communty Pollinknr Patth. LwThst Frfends of CJnIe$S of Chester Mersèy Fe¢•st Cty of Trees M•nthe¥t Dovestone Partnership Shcthr MillenniLKft Green Thjst Laud*s Sl. Kèrdley Hal
LIFE FOR A UFE MEMORIAL FORESTS AND GARDENS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2021 Hoalth #thd YAfety Health and Safèty tsrnrts a key fopJs op•rationaNy and strate9th1ty to enwre all stakehc4ders aro prDte(#ed. Risk assessrn•nts and poudes are rethed and updated re9ulafy in order tr) keep abreast of r regulations and ate gNen frryn appropriate sourc•s. The trths ass¢$s the major sitè ri8k¥ to risks zt gath stie. Plntlng ¥lt•s One of the main altr•Lo of th• Ch•rty i• the impad ttwt ow plant5ng $th$ ovide. Wo •rÈ ple•$6d wlh pmwess ols se& the urhyer ne9Otiafion an¢Vor n•ariNJ compkntion Frf¢khy Cwnty Parft, V*knlYorkJh Lowe5 Road. Bury lurkstall Abb•y. L•ed8
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS TRUSTEES. REPORT (CONTINUED) FOR ThIE YEAR ENDED 31 MARCH 2021 Dir•¢t Mtsntttsry Don•tlon• 2020 clai House Coffee 4 Craig 1,024 250 500 1.500 Chèmobyl Childrèn's LI Ltne- Oldham Link Derian Htyjse Chil¢Jren'8 Hospice Fishiry for Life Manchester Cathedr Cttbldren's Bums Foundalion Royal 8ritish Legion, Manthothr St Margarets Hospk, Y•ovll Childr•n'$ Hospk• Soulh bollon Ho$F4c Royal 8nti8h Leg St Josephs Hospic. {Joipl) The Land ThJ8t- Ch¢st•r Laudato Sl Centr•. OldJ•m Mo(mtsfft Re8CU• Dr Ker8haWs HO8Ce Roy81 M8ncht8ter Chlldren'8 Hc4pl•l Broughton HrAM• fty H•$ti Communty Pollinator Patth••, LarKast•r i.cwjo 2SO 307 soo 500 405 11.309 2.665 250 1.SOO 11.088 500 250 250 400 22.431 18,017 Gift in Oon¥UcTr n(ts 8) Dr K•Nh•W$ Grns# Cutbrtg #rvj H•dge Rem1 Shafv¢r m•lnt•nn Laudato Sl Centre Luna Valley Bae Kwpe Bean Fell Dovestone Ktrklng Grwp mgint•nv Mersey Fore8t Comnwnty Pdlinator P•trhe8 Lanc•stw. mead Mo*vJ 3,500 1.290 3,8SO 1,290 2.084 8C 800 3,620 800 770 480 12,724 29,751 28,741
LIFE FORA LIFE MEMORIAL FORESTS AND GARDENS TRUSTEES. REPORT {coKfiNUED) FOR THE YEAR ENDED 31 MARCH 2021 Donations and Gfft in Kind Don•llon monttory dgnations ai• spent. This ensures that the distr.b of donated ndS rnade by the Charlty ss •pparent and ffits Ythh the ains and obledibts inottted li the Charty'$ Trust DWJ. Thi$ also gfves rise to the Chanty beltYJ able to publb'se io the genernl PLt4ic ty way of medki Te the tharilable fvnds rai8ed by thè Char¢ty put bad( the o)mmuW arKI al the li d•ty th? u)ntiiLwt•Jn8 made whhin the cemmLtnty by the donors of'Lrfe ts 8 Lifv" Kl•rrKxial Fty¢sL Blodlv•rslty Polky It is the polley ofthe Charity to con15nW trTwrove the way manay ¢)ur site$. Whlst tre gffer many Pve enwTorfflental beneffts induding e4rbon c•pbJre ¥rl $tt, Iho carlty ackrthelIgttS mana9ement teLr4qu¢s must balant num•w otitLbv•s on• otvknth is to irryyova biodfversty. This is ILHtr¥led in curyent manty¢mènt Prte by a in srdss affjing reglmè8 acr088 sites to enccAJraged prolSlèrnth3n ofgroLmd fvya, tr••tltsn d•adwrnd hat41ats {daad and lyash pbs), hedge phntlng and over al the CK#)k O'Lune the stabl1$hml ar1 ¢ofttn)uad management of a 5 •¢¥e wldftv•Mr flood ptaln me¥dow. which In a recenl 8uThey shtrh(J an In¢y•w kn polinat¢v althlty. Hum•n R•gour¢e• Our 8tsff rwnatn a wolor ass•t to th• c and we tofow• on #laff rtlI0 and d•4lown•nL Ch•lr Annual $tst•m•At 1am plas•d to rttport that durir8 thi8 fina#4 year mwnbers Of the Board of Trustee8 hava acted in a¢¢ordane• with the dub'•$ and r•6pmbkn t>yrtrfbul8d to the governanc• and obJedfv8s ol th• Chrity. Th8 Tnmtees cort"nLK to a$ Ambstsdm for th• carity, promotirvJ the to a wlder 8udiènce of p•rtn¢rs and $tsk•h¢)bJ• addfjr £yety WKI ¥t•b&ty to th• kntrtarm fiJbx• alTtIOnS 4nd exp•nsion of V)tr Charity. 7rust•g Strategy frAeetth) h¥4• cuitKiu•d IhroWrArt bl• y•w and yoved to be of COnd#bEè v¥1 th• d•y to day OFerntions ofthe Ch•rlty aThY Ihè stratsgocfor. Covpj has impa¢tsd on %iur strate9ic devdopmènt oJnsSderabty in th18 finanaal ygw with n•gobat•)ns for land hthn9 Stalled. Nev&rtlesS, partr)•rshipg rnmatn $0Sd ¥ThJ we r¢mw g)rrfthlèrrt trt additional plpnting $lte8 wdl added to our portk4K¢ duriry nex%fman(y•l y&r. Dwing th1$ lIn¢aL year ts Tru•t•es f¢#%$ •uc£•ssfvly on fman¢y•l Ththin the uncwlahity of £4)d and we r•m•th in the cha. gOVWT•n Thè Chair. tog•ther th the Bowd ol Tntstees is sxl15fd with operations ¥nd str¥leg dlr•efi of th¢ Charty and remwns content wth the prowess wtiith has b8•n made during thè y•ar. FSn•ncl•l revlow A suwrnary otthè y•affs b• fwnd pw 7 ac£ourts. Durfng thè y8w totsl 1rK0rrn9 Tr8ryJrt•s fA03.953 to £342,542 in the wevkws yw. T(al a0CeS expended kn tt year £279.184 conyared to £324.490 prevw5 year.
LIFE FORA LIFE MEMORIAL FORESTS AND GARDENS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2021 11 is the pc4y of the tharity that urrtstrided fvnds have ntst ty8 desywt¢d for a yjfjc use sho1 be masrtained at a I1 wuivthnt to b•ts¥een three awKI six rnnth'5 exFthditurè. Th• tntstets tsjnwdws that reserwes at this ensure that, in the evert ol a s+3nific4nt dTOP in fvndln9. they VAI be able to ctsnts"nu• the charty's rajrrenl acvibe$ kthi18 COtderI)ft r6 qi4pn to ways in whith addthtsnal may rnised. Tho trustèès have a55•ssed tho m8jc risks lo rtwity ts ¥$•d, d ¥• satisfi•d that system6 are in plaee lo ml¥gate exkwure to the maior rlsks. 8truciurè. goveman¢• •nd m•rngamarrt The charity is a company limiled by guarantee •rKI i8 goNYrrd by 4 dethralion of tNBt dated 20 Fo•ry 2003 and a further declw•tw w 27 OLobDr 2003. trLMte•8 who saNed durfng the y••r And up tothe dth of4lryMtyre ofts fr1 slat•ffftts w•r•'. J Ca9 OTGam E H•rdak•r C ROnd# J Cornyrtt P Metrame J H 8glthm J L•wson 1 kn•2021) (AFVtytknd 6 W 2021) te$10•on L8 9Nen lo dffjlbllty. PerThI C4)ffwkn #I spothllvi •1$. truste•¥ vthon 8ppoint•d ar• Indud•d into I worknry tharity by the exi•b'r4 trust••$. Th• Trustse recruthnt and irnlu¢b¢n procus ertwrns new trust VAI orty be apF<•int•d •ft•r due consideration 18 gNen to tli911ty. p¢rBonal c>)MFt¢r And Gpedalist 5kih. Nv4V trust8•$ appointed are Indu• 0110 th• wtykng ¢harfty by •xkntr4 Inxt••s. Re8erves. It k8 Olcy of the th¥¥ity Ilt unrvsty1c lund$ wfwch Iwe IN)t teen desSgnated for a 6p•uf use shwld be mJintsin¢d •t • wnt to six month's expenditure. Tr tru¥lee8 c¥nsSdtrs th•t reserves •t this level ill ¢ft8ur¢ thai. in th¢ evert of a slgnlficant in fvnding. th¢y be alk tc> ¢4ntfin the charity'8 curr1 Kti¥th¥ Whi c¥nsidgratity) Is &i¥en to ways in 8ddltbwI funts may be r¥isod. Rlsk audrt. The tnJstee$ have •ss¢sséd rtsks to th• 1$ •)wwJ. ¥• s•tisfi¢<l tr1 syst•ms are in to rnitsg#t• èxposu to the major nsks. He•lth and Saf•ty- R•main a key yr•tirH arwj stratagkaty to enJLTh all stake1111 are protected. Risk assessments •rxl 119¢$ We rethewed Upd r•OLl•ty in orderlo ka abreastol rff regulations and advice given flvm 8p0prts sourc E H*rtlak¢r Trustee Datad. ..ai .l.q.1.2021
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIFE FOR A LIFE I report lo the trustees on my examination of the finanoal statements of Lite for a Lrfe Ilhe charity) for I year ended 31 Mar¢h 2021. Re¥ponBlbillt5•8 and ba•1$ of rnport As the Iruslee5 of the charty you ale res[sIble for the preparatk)n of the financial slalèments in accordance with tha r8quir&ments of the Charitie$Act 2011 (the 2011 Acai. I reporl in respect of my examination of the tharity's financial statements carried out und&r stttion 145 01 the 2011 Act. In carrying out my examinalion I have folkyld am the applicabk Direthons given by th8 Charity Commission unde¥ section 14515llbl ol thè 2011 Acl. Indepondont •xamln•rf• •tstsm•nt Since the Charity's gross income gxceeded £250.tKXJ your examiner musl be a member of a body listed in section 145 of the 2011 Act. l confirm thal l am qualified lo undertake the examination bècause l am a membgr of Inslilule of Chartered Accountants in England and Wales IICAEW). whith 15 one of Ihg lisled bodles. Your ottenlion Is drawn lo thè fact that the ch¥rty has prepared finanrAal stalements in accorda wlth Accounting and Reporting by Charities kwep81ing Iheif accounts in accordance with the Finan¢i81 Reporting Standard applicable in th8 UK and Republic ol Ireland IFRS 1021 in prefèren lo the Accounting and R8POrting by Charities.. Stslemenl of Recommended Praclke Issued on 1 April 2(M)S whth is referred lo tho oxlanl regulations bul has now been wilhdrawn. l understand Ihat this has been done In order for finanoal slalements to Prowde a trug and fair view In accordance wh Generally ACpted Accounting Pract effeclive for reporting perK)ds beginning on or fter 1 January 2015. I have compl8t8d my examinalitsn. I Confi Ihal no matters have cg)me lo ffly attenl)n in connection with Ihe $xaminallon giving me cause to belie Ihal in any mlterial respect.. accounting records were not kept in res of Ihe (8rity as fequired by sgclion 130 of the 2011 Act., or tho financlol slalemenls nol accord wilh those records.. or the financial $tal&menls do not comply with the applicable Tequirements conceming the lo and conlenl ol 8c¢oun15 sel out in the Charrt*$ IActounts and Reports) Regulations 2008 olhgr Ihan any rèquirement thal Ihe accounts gtve a tnje and lair whh is 1 a matter considered 8$ parl ol an independ8nt examination. I have no concerns and have oJm& awss no olher mattefs in connection with the examination lo whKh allenlion should be drawn in this report in order to enabl8 a propgr uThJerstanding of the financial statements lo be reached. Jonalh8nWardACA A2ets Audit Services Alpha House 4 Greek Streel Stockport Cheshirg SK3 8AB
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
| Unrstrictd Resbcted fnds funds 2021 2021 Notes £ £ Income from: Donations and legacies 3 397,156 Rental incme received 4 6,797 Total income 403,953 ExQenditure on: Raising fnds 5 1,010 Charitable activities 6 276,828 Other 11 1,346 Totl resources expended 279,184 Net income for the year/ Net movement in funds 124,769 Fund balances at 1 April 2020 36,966 3,855 Fund balances at 31 March 2021 161,735 3,855 |
TotalUnrestricted Restricted fnds funds 2021 2020 2020 £ £ £ 397,156 335,955 6,797 6,587 403,953 342,542 1,010 945 276,828 322,066 1,346 1,479 279,184 324,490 124,769 18,052 40,821 18,914 3,855 165,590 36,966 3,855 |
Totl 2020 £ 335,955 6,587 342,542 |
|---|---|---|
| 945 | ||
| 322,066 | ||
| 1,479 | ||
| 324,490 18,052 22,769 40,821 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS BALANCE SHEET AS Af 31 MARCH 2021 2020 Fixed Tangibk assets 12 28.937 Curr•nt xs•ts Dblors Ca•h ¥t nk ar¥J in hand 13 4,353 187.488 6,358 44,136 171.839 50.494 Cr•dEtors: amwnl• f•Mln9 du• wltr4n one y•ar IS (27.858) (30.749) N•¢ current assets 143.983 19,745 Tolal aM•ts IM• cuTr•nt Il•bHIU 189.985 48.682 CrlIr$. amounts f•llng du• ft•r morn than on• y•ar 16 (4.395) (7,681) N•t ••Mts 165,590 40.821 In¢om• fvnd• Restrfcl¢d lund8 Unre8trf(Xed fiJnd8 3.8SS 181.735 185.590 40,821 .d.. IOLI The fin¢1•1 ¥tatem•nts weo wmved Oy th& Tiuite88 ¢Jl ... . E Hardak•r Trts•
LIFE FOR A LIFE MEMORIAL FORESTSAND GARDENS NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2021 A¢counOng poltcl•• ChArity inlorma Llfe for a Lrfe is ¥ regist charity (No. 1096422}. Its regired office is The Vkndland SiMt•. cldderton Court, 451 Kliddlelon Road. Chaddorton, OL9 gLB. 1.1 Accountlng conventtoft The finaw81 Ststents boen wepartd in 4J)rd¥tt the dwws Igtyenlng doum)&rrf. the chariti.es Acl 2011 "Ac£¢Urng and Rwting by Charits: Slatrt of Re¢Thimend•d Pr¥c applicable to (arities wep•rMw •cy>Junts n the FlnanaaF ReForbng StandaTd applicabl• In th• UK and RepUtG of Irnd IFRS 1021 (dfocw 1 Janw 20191". The thrity is • Put4k 8eneffit Entity 0$ defined by FRS 101 The charity tqken advantagts ol prothiw li the SORP for tharfll•s •Fi%yb¥J FRS 102 Updat• Bulltstin 1 not lo pr•pa¥e a Statement of Cash Fbx. The IIAonts•l 8tstwNnts h•¥e depwted from thè Cfbwrtkn Ifvaxmls R$} RaguWoM 2008 or to lh¥ extent rwtred to pe a iwe aThJ falr viw. departur• has Invc4ved folowro the 5tenI of R•¢ommende<l Prndjce for ¢h•rllle8 appiyNig FRS 102 rather trTr the ol the Statemant af RnrnThded Prth whkh Is r•ferred kn in the Regulabons h•8 4irK boen vAththawn. Th• finaral stat•m• •r¢ pr•p•r•il kn 8t•llt¥J. k8 1LwKO CLwr•w oflh• rtrIty. Mon•lary amounts In th•M flnandal Statth r• rnthJ•d to thè r L Th• flnndal statement h0 be•n rww•il w¥l•r tm hiorMxl Lymt CA)nt¢. Tha arun11n9 p)lIci adopted are let out beltrAt. 12 Goln9 concern At the tsme of #pwthing the ffflandal stètements. the tnjstees a feason•ble expectation that th• comp¥ny has ad8qu¥lo resourc•s to conlnue in cyrntional exist&nc ftt th• f¢fesee¥t4e fvlure. However this timè thè lull inpa¢l of the CoTon8 wi9 [semi¢ on the UK and Globo18ts)nomy uncertaln and th• •ff¢ct, both Imieth¥te arKI l¢)ng tsmi. thi8 may have tho (y)mpany, ts c4ttyn¢rs #rKI suppllers L8 1.3 Chrltxble fvnd• Unrestrithd fvnd• are alIable Sx at the dlluetion of lh• in furth•r•nc of their chwitsble ¢bj¢¢ts'v& and uses of the re5tri(ed funds are set the rnies tr¥ the finandal statemenls. tharty. 1A Inc¢)rning r•sour¢•s IrKom• Is recwThsed wthon tho charity 1$ legaly titted to it after any permce o)n&tion* havè baon met. the arrnts ran be rneasured rebatyy. ond it is wobable that (1)me be receNed. fitififièd ol the donalion, unless performance coThfrtp)ns Tequwg delerral of the 8mounL Ino)me ot the don8ti0n.
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS NOTES TO THE FINANCIAL STATEMEKrs (coKriNUED) FOR THE YEAR ENDED 31 &llARCH 2021 AccotIng polkl•• IConlirMt•d} 1.6 T•nglbl• fix•d a81$ Tangible fixed ass•ts ar• IrAlaty m•oswad •1 wat #nd 8L¥•w•nlty at ca)st or v#hMlion. net of Dpw¥ation rd rec¢4niied so to WTite off tr co•1 or v•k•kn of •sws 8 th•w rewlthal Yaluo$ thelr usefvl l¢ve8 cffi the fol¢ythng bases: Ant and mad)IMry FL¥bJTe8. fftkngs & eQprf Motor v•hld•• 20% red¢iThJ bstanr 20% red9 arKe 20% str•g1rt Iln• 1.7 C••h •nd cah •qufv•l•nts Cash and cash equNalents Indud• c•$h Mi h•nd. d¢posrts W at (•ll with bkn. i>lh•r short4•rm Inveslments YAth orfglnal malurltie8 of V)re• months OT I•ss. Bas>c finan a$8ets, wN¢ debt and (sh and bar& bth. ¥• hthlty Tra$Uf•d •t transaction pric• inthding transacfion c4)sts •re subsequ•nty ca1ed at amortls•d o)$t using the effeth've interesl m•thod unlw the arrangewnt C4mstibJtes a ffnanc4ng transadon. there the tr4nsaction 18 measured at th• pr•sent ¥ue of th• fulure rewpts discoun #t a mwkot rnt• of Internrt a¥ets dossified 08 r1VAble wlthln one yW•Te Tr)t wnryised. financl•l liabililk¥ Basic fina#1 6BbIlttt. and knk loam are MalY at tran8¥11on pri unless tho arraThJ•m•nt C4)nstiiul•s a llnarx?ng transadbon. •ATe the debt in8tnJmenl Is measurod At the present vue of Ihe fukn&ro di>>)unted at a market rate of Interest Finanra IlIttleS dassmled payablg within on• y•r we not •mcth•d. TrrA• CTe¢thtors we otlgatk>ns to pay far goods th•t lov• b•ffi ¥c>auMl In th ordin•ry ure0 f opera15on8 frcm suppliers. Arnjnts payat49 ar• dasstfi•d as ewrnnt habiirtias ff payment is whthin one year or less. If not, they are prewted ¥s 8bIrt$. Tra(Se credhors are recogni8ed inittally Fknan¢ial IF81rde$ •r• dw•cDJnlsed wIn I%rtr Ob1KbS expl or are dlseharged or an¢ell•d. -10-
LIFE FORA LIFE MEMORIAL FORESTS AND GARDENS NOTES TO THE FINANCIAL STATEMEKrs (coKriNUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounthy poll¢l•s (Continu•dl 1.8 L•w# das5ffjd as financt le¥w the terms of the lease transfer 8ubstantiay an the risks and rwtsrds of u•me¢Ehip to the less•es. Al Lher leases ar• dassified as cyernt6ng bos¥s. A83•ts under finan¢t IB•s9s TeroprtB¥d •t tho of th? ¥¥sets fatr v•kJe at thè dat ol nPtion •nd t près•At value of the minimum 3st paymènts. The relatttd lialty is Induded In th 1grKe sheet as a financ lease obhgatK)n. Lease Paym18 are treatad as tsJnw5ting of pital and inler•st 0l•m•nts. The interest is carged to rt sncondlexpen¢thir•l ts the year so ¥ to produce R•nt•l$ payable under 0(tIr9 •8•8, irduthTVJ any se IrK•nttr48 r•ffiv•d, •r• targ•d x an expense on a stralgm basi$ owrth• temi ofvw roknvant laas& Crltt¢al •GGounVng 0mIt# •fid lud9oftnts In th& appltation of thaTIty's accounting ptslde8. the tru8tees are r•quir•d to make judntI. •stlmates and assurrpycffjs •bout the tsf •ssots and IlabilNièx thal •re not readlly app8rerrt from other sourr$. The estimattrs ond asx>aW wtyxptitin$ are bosed on hotorical •xporien¢x and The ¢stlmates and undetyyvJ assumptio re on an l901rj basb. Reviwons to ac£ounttng oilmates are r•cognised in the rtOd in vthith ts ebmate r¢brysod th•rè the revision Bffects that period. or In the pewitid olthe re¥W fiJtur• P•Tbd• th• •ffKts both cfftnt and luture p•dod6. Dontl¢)M and 2021 2020 Don•lbx$ 91fts 349,180 47.978 335,955 397,156 335,95S DllIonS and glft Donallons ar 91ft8 Grfé lid 323,891 25.289 302.491 33.464 349.180 33S.965 Grnnts receivable for eor• actfvlli•s Government COMO 19 Sup[ grants 47.976 47,976 11
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS NOTES TO THE FINANCIAL STATEMEKrs (coKriNUED> FOR THE YEAR ENDED 31 MARCH 2021 Total fund• 2021 2020 Rental Inc£Jme from su1 of propety Inteiest reNablti 6.788 6.S8S 6.797 6.587 Raising funth UDr••trlct•d Unr••trKt¢d fitnd• lunds 2021 2020 Staging fUndraIn4 •v•nts 1,010 1,010 12-
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Tot•1 2021 Total 2020 Garden$ Slaff costs D¢pr¢u•bon •nd inymwrt Rent and rès Insur•ne• Print>ng. postage & stati¢x Tpne #nd Cry)ter Motor and travel CleaniThJ 105.313 9.615 7.320 112,633 9.615 133,723 6.659 23,S38 3.945 18.149 8,465 13.820 758 38,150 955 18.017 41,917 2,221 4.956 16.261 8.$00 9,770 4.956 16.261 8.500 9.770 414 35.606 1,888 22.431 26,352 1,350 35.6C6 1.886 22,431 28.352 1.3S0 Bank Char Donatlons {8•0 n¢>te n Rtp•lrs and ronewal$ TrniN 265.120 7.320 272,440 308.317 Sh•re of gurfemonce rrAl¥18ee ncte 8) 13,749 269.$08 7.320 276.828 322.Ce6 Don•tlons 2021 2020 DMabon¥ Gffts In 22A31 7.320 16,107 12,724 29.751 28,741 A full bakdUlM of donakn$ and In •r• piovid•d on pw 3 of the9& fin•ndaJ -13-
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS NOTES TO THE FINANCIAL STATEMEKrs (coKnNUED) FOR THE YEAR ENDED 31 AIARCH 2021 Support Costs Swjport Gov•rnane¢ Aoxuntsn¢y lees Legal and prtsfèaslon 2.052 2.916 GowAnarK• 10.833 Govemar 2.336 4.388 4.388 13.749 Analysed beeTr Charitrable #dMkn"¢s 13.749 Gov•rronc• costs includ•s Ind•F•nt Examination fe•s crf £1,820 P021 £1.620}. ¢SKgrlty dutlftg th¢ y•4r. IQ Employ• The a¥er•ge Trhty Nrtr ofwwby••s durfng th• y••rwa 2021 Nurnr 2020 Numb•r Emthm•nt Costs 2021 2020 es and salarl•s 112.633 133.723 2021 2020 Net loss on thspos oftsrw ft*ed 0ssots Financing gjsts 25 1,454 1.479 -14.
UFE FORA LIFE MEMORIAL FORESTS AND GARDENS NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR ThIE YEAR ENDED 31 MARCH 2021 12 TangiblE fixed as•ts T4xI •¢14r•ry fttltyyF & Coxt At 1 April 2020 37.978 6.680 22.188 68.154 6.680 At 31 March 2021 5,988 21188 72.834 O•pr•cl•Y•n •nd Impalrnwnt At l April 2020 20227 719 18.271 4.438 37.217 9.81S At 31 2021 25.113 1,010 20.709 48,832 C•rrylng amount Al 31 2021 19.545 4.978 1.479 26.002 Al 31 M•rc 2020 17.749 S.271 5.917 28.937 2021 2020 Amounts f4lllng lthlft on• yHr. Oth•r d•bt¢rs 1233 3.120 3.279 3.079 4.353 6,368 44 Flnanc• I•• ¢ommltmgAts Futur• mtrlmum18•8• due ffin•nc• lea8.. 2021 2020 fthin one year thin ts¥0 years 6,424 7.6e1 4.395 7.861 14.285 15-
LIFE FORA LIFE MEMORIAL FORESTS AND GARDENS NOTES TO THE FINANCIAL STATEMEMrs (copinNUED) FOR THE YEAR ENDED 31 AIARCH 2021 15 CredlioT8: amowts falllty Txlthln y• 20 2020 OW•tion$ undw frtanc Od)er taxati¢)n and s¢<i•l ¥eoJnty Trnde creditN er ueditors 14 6,424 3,187 17.996 1,$42 1.620 1115 16.620 2.215 3,240 30.749 18 Cr•dltorn: amounts tslllnw •ft•r m¢r• th•n on• y••r 2021 2020 ObllqAlon8 under fin8n¢¢ 14 4.395 7,861 17 R•tlr•m•nt b•nefft •ch0 The th•rity operates • delkned contrtbubon wsion sthma for al qualtyin9 èfTWuyex The 48$8ts of th• sthemts •r¢ hekl woratety from Ih¢)se ofthe tharity kn an IdenY adminbt•r•a fund. 18 R•sirt¢t•d fvnd• The income frjnds of the cX8nty indude rèstrid•d fund8 the fokn%ing eXpended b•l•nc4• of dor4ti¢Jns arKI 9rants hetrj on Irust for sp•dfi¢ pJrpow." Mw•m•nt In fimd Mov•nMnt In fvnd8 Ctr)pift M•rwrid M¥intennc Rotary Parbn9 118 2.440 116 2.440 1299 118 2,440 1,299 3.855 3.855 3.65S The Rolary Fund Is a $trIded Ilnd kn th• fubJr• of the Ro Tandl• Hlll Country Park th we have our plankng Site. Tho Clwin Fund is r•strvX•d fDr th• Thint•narKe of the thpwi sl•lue. The knds remainry •r• to be uaed ftt ckning the sta. The Partiw ftw¥J is for tr•• wcrtk and fence and frulttr•è plwib'rwj. 16-
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS NOTES TO THE FINANCIAL STATEMEMrs {coKriNUED) FOR THE YEAR ENDED 31 MARCH 2021 19 Analys18 ol net assets between funds Totsl fvnd• 2021 nds 2tr20 2021 2020 Fund bdances at 31 M•rth 2021 afe r•pr•s•ntèd by.. T8n9ibla assots Current asstr Iliablit¢es} Long t•m il•bllllies 26.002 28,937 28.937 140.128 14.3951 3.855 143.983 {4.395) 1 S,890 .861) 19.745 (7,861) 161.735 3.855 16S.59) 3.8SS 40,821 20 Ral•d p•rty tr•roa¢Oo Daniel Gamer was a trustee of thè Clwily li of Cloud 53 Umll•d t•h) h•w suppll•d goods and seTrlces of £4,653 R020- £3,Y44). J•n• C*rrc411s • trust98 of the Chwlty and Is alw a p¥kn•r of SokAI(Th HR vtho h•w •upptr•d •eMe•• 01 £180 Q020- £nlll. 17-