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 {App￿nIed 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 ￿.￿J￿0M 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 do0jTh￿ftL th& Charlties Acl 2011 and 'AcI￿rt￿ng and Reporting by charrt￿.. Ststemértt of RecOmn￿r￿ed Pr*V •ppJic*4• to ctsrth$ prepaiing thew ateounts in ￿e01￿*The• the Finar*Sa Reporth)g st￿rtard 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 bIr￿￿Out the UK tpthlch pro¥id• b•auUfvI outd ¢ommunlty spa￿. Th• Ch•rfty has donat•d ovar £1.5 MI￿0Th to hg*th r•l*tod u8ithd wlih the (wc*pt. de•ign •nd inst•ll•tion of 15 pern•n¢nt c4￿￿￿ty 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, parti￿lartY 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• ¢y*ati￿ of fcnsts and gwden r•1*￿ of sithess and $Lthring Intemab'tywify by of 9r4nts w￿1¢r •]ui￿n￿t to othar tharttteg. hospitals ho8w¥ In rn••llng thM• objethm, Lif• for • Uh provldw: . to remeTthr ae4ttéf1Pk• a8he8 il raquI￿a ofa b>4•d orr4 odl•nts for •1 to •nioy arkthlng MaTk¢t"n9 ftse￿5 thi's fin8nryal year has b•¢n vn rfa n•w w*l>slts arKI CRM sy8t6m to fvrther wr strategk marketong devdowèrL We h¥vÈ exbtrg and estabNshed r)ffiv wrtrwshlps in order to en￿ cw#nunty enga￿ent tAthFth WM TÈSUK in beneffts toth* enwronmenL Some ol pwtrier¥ indudtt.. Communty Pollinknr Patth. LwThst Frfends of C￿JnIe$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 tsrn*rts 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 a￿te gNen frryn appropriate sourc•s. The trths ass¢$s￿ the major sitè ri8k¥ to risks zt gath stie. Pl*ntlng ¥lt•s One of the main altr•L*o￿ of th• Ch•rty i• the impad ttwt ow plant5ng $th$ ovide. Wo •rÈ ple•$6d wlh pmwess ols￿￿ s*e& the urhyer ne9Otiafion an¢Vor n•ariNJ compkntion Frf¢khy Cwnty Parft, V*knlYorkJh Lowe5 Road. Bury lurkstall Abb•y. L•ed8 LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS TRUSTEES. REPORT (CONTINUED) FOR ThIE YEAR ENDED 31 MARCH 2021 Dir•¢t Mtsntttsry Don•tlon• 2020 clai￿ House Coffee 4 Craig 1,024 250 500 1.500 Chèmobyl Childrèn's LI￿ Ltne- Oldham Link Derian Htyjse Chil¢Jren'8 Hospice Fishiry for Life Manchester Cathedr Cttbldren's Bums Foundalion Royal 8ritish Legion, Manthothr St Margarets Hospk*, Y•ovll Childr•n'$ Hospk• Soulh bollon Ho$F4c Royal 8nti8h Leg St Josephs Hospic*. {Joipl￿) The Land ThJ8t- Ch¢st•r Laudato Sl Centr•. OldJ•m Mo(mtsfft Re8CU• Dr Ker8haWs HO8￿Ce Roy81 M8ncht8ter Chlldren'8 Hc4pl•l Broughton HrAM• fty H•$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 Rem￿1 Shafv¢r m•lnt•n*n Laudato Sl Centre Luna Valley Bae Kwpe Bea￿n 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 P￿￿ve enwTorfflental beneffts induding e4rbon c•pbJre ¥r*l $￿tt￿, Iho c*arlty ackrth￿elIgttS mana9ement teL*r4qu¢s must balant* num•w otitLbv•s on• otvknth is to irryyova biodfversty. This is ILHtr¥led in curyent manty¢mènt Pr￿￿te by a in srdss affjing reglmè8 acr088 sites to enccAJraged prolSlèrnth3n ofgroLmd fvya, tr••tltsn d•adwrnd hat41ats {daad and lyash pbs), hedge phntlng and over al the CK#)k O'Lune the *stabl1$hm￿l ar*1 ¢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 r*t￿lI0￿ and d•4*lown•nL Ch•lr Annual $tst•m•At 1am pl*as•d to rttport that durir8 thi8 fina￿#4 year ￿ mwnbers Of the Board of Trustee8 hava acted in a¢¢ordane• with the dub'•$ and r•6pmbkn t>yrtrfbul8d to the governanc• and obJedfv8s ol th• Ch*rity. Th8 Tnmtees cort"nLK to a$ Amb*stsdm for th• c*arity, promotirvJ the to a wlder 8udiènce of p•rtn¢rs and $tsk•h¢)bJ•￿ addfjr￿ £ye￿￿ty WKI ¥t•b&ty to th• kntrtarm fiJbx• a￿lT￿tIOnS 4nd exp•nsion of V)tr Charity. 7rust•g Strategy frAeetth)￿ h¥4• cuitKiu•d IhroWrArt bl• y•w and yoved to be of COn￿d￿#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&rt￿lesS, partr)•rshipg rnmatn $0Sd ¥ThJ we r¢mw g)rrfthlèrrt tr￿t 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¢#%$￿ •uc£•ssfvly on fman¢y•l *Ththin the uncwlahity of £4)￿d and we r•m•th in the cha￿.* gOVWT•n Thè Chair. tog•ther ￿th the Bowd ol Tntstees is sxl15f￿d with operations ¥nd str¥leg￿ dlr•*efi of th¢ Charty and remwns content wth the prowess wtiith has b8•n made during thè y•ar. FSn•ncl•l revlow A suwrnary otthè y•affs b• fwnd ￿ pw 7 ac£ourts. Durfng thè y8w totsl 1rK0rr￿n9 Tr8ryJrt•s fA03.953 to £342,542 in the wevkws yw. T(*al ￿a0￿CeS expended kn tt* year £279.184 conyared to £324.490 prevw5 year. LIFE FORA LIFE MEMORIAL FORESTS AND GARDENS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2021 11 is the pc4y of the tharity that urrtstrided fvnds have ntst ty8￿ desywt¢d for a yjfjc use sho￿1 be masrtained at a I￿1 wuivthnt to b•ts¥een three awKI six rnnth'5 exFthditurè. Th• tntstets tsjnwdws that reserwes at this ensure that, in the evert ol a s+3nific4nt dTOP in fvndln9. they VAI be able to ctsnts"nu• the charty's rajrrenl ac*vibe$ kthi18 CO￿tder*I￿)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 goNYrr*d by 4 dethralion of tNBt dated 20 Fo￿•ry 2003 and a further declw•tw w 27 OL*obDr 2003. trLMte•8 who saNed durfng the y••r And up tothe dth of4lryMtyre ofts fr￿￿*1 slat•ff￿ftts w•r•'. J Ca￿9 OTGam E H•rdak•r C RO￿nd# J Cornyr￿￿tt P Metrame J H 8glth*m J L•wson 1 kn•2021) (AFVtytknd 6 W 2021) te￿$10•￿￿on L8 9Nen lo dffjlbllty. Per￿ThI C4)ffwkn #I￿ spothllvi •￿1$. truste•¥ vthon 8ppoint•d ar• Indud•d into I￿ worknry tharity by the exi•b'r4 trust••$. Th• Trustse recruthnt and irnlu¢b¢n procus ertwrns new trust￿ VAI orty be apF<•int•d •ft•r due consideration 18 gNen to tli91￿1ty. p¢rBonal c>)MF*t¢r￿ And Gpedalist 5kih. Nv4V trust8•$ appointed are Indu￿•￿ 0110 th• wty*kng ¢harfty by •xkntr4 Inxt••s. Re8erves. It k8 Olcy of the th¥¥ity Il*t unrvsty1c￿ lund$ wfwch Iwe IN)t teen desSgnated for a 6p•uf use shwld be mJintsin¢d •t • w*nt 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 curr￿1 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¢**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.** -7- 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 D*blors 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 Cr￿lI￿r$. amounts f•llng du• *ft•r morn than on• y•ar 16 (4.395) (7,681) N•t ••Mts 165,590 40.821 In¢om• fvnd• Restrfcl¢d lund8 Unre8trf(Xed fiJnd8 3.8SS 181.735 185.590 40,821 ￿.d.￿. IOLI The fin￿¢1•1 ¥tatem•nts weo wmved Oy th& Tiuite88 ¢Jl ... . E Hardak•r Tr￿ts• LIFE FOR A LIFE MEMORIAL FORESTSAND GARDENS NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2021 A¢counOng poltcl•• ChArity inlorma Llfe for a Lrfe is ¥ regist￿￿ charity (No. 1096422}. Its regi*red office is The Vkndland SiMt•. cl￿dderton Court, 451 Kliddlelon Road. Chaddorton, OL9 gLB. 1.1 Accountlng conventtoft The finaw81 Ststen￿ts boen wepartd in *4J)rd¥tt the dwws Igtyenlng doum)&rrf. the chariti.es Acl 2011 "Ac£¢Ur￿ng and Rwting by Charit*s: Slatrt of Re¢Thimend•d Pr¥c applicable to (*arities wep•rMw •cy>Junts n the FlnanaaF ReForbng StandaTd applicabl• In th• UK and RepUt￿G of Ir*nd IFRS 1021 (dfoc*w 1 Janw 20191". The thrity is • Put4k 8eneffit Entity 0$ 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 p￿￿￿e a iwe aThJ falr viw. departur• has Invc4ved folowro the 5￿te￿nI of R•¢ommendelh•r short4•rm Inveslments YAth orfglnal malurltie8 of V)re• months OT I•ss. Bas>c finan￿￿ a$8ets, wN¢* debt￿ and (*sh and bar& bth￿. ¥• hthlty Tr*a$Uf•d •t transaction pric• inthding transacfion c4)sts •re subsequ•nty ca￿1ed at amortls•d o)$t using the effeth've interesl m•thod unlw the arrangew*nt C4mstibJtes a ffnanc4ng transadon. there the tr4nsaction 18 measured at th• pr•sent ¥￿ue of th• fulure rewpts discoun￿ #t a mwkot rnt• of Internrt a*¥ets dossified 08 r￿1VAble wlthln one yW•Te Tr)t wnryised. financl•l liabililk¥ Basic fina￿#1 6BbIlttt￿. and knk loam are M￿alY at tran8¥11on pri unless tho arraThJ•m•nt C4)nstiiul•s a llnarx?ng transadbon. *•A￿Te the debt in8tnJmenl Is measurod At the present v￿ue of Ihe fukn&ro di>>)unted at a market rate of Interest Finanra￿ I￿lIttleS dassmled payablg within on• y*•r we not •mcth•d. TrrA• CTe¢thtors we otlgatk>ns to pay far goods th•t lov• b•ffi ¥c>auM*l In th* ordin•ry ￿ure0 f opera15on8 frcm suppliers. Arn￿jnts payat49 ar• dasstfi•d as ewrnnt habiirtias ff payment is whthin one year or less. If not, they are prewted ¥s ￿8bIrt￿$. Tra(Se credhors are recogni8ed inittally Fknan¢ial IF8￿1rde$ •r• dw•cDJnlsed wI￿n I%rtr￿ Ob1K￿b￿S 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# das5ffj￿d as financt le¥w the terms of the lease transfer 8ubstantia*y an the risks and rwtsrds of u•me¢Ehip to the less•es. Al L*her 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 ￿n￿Ption •nd t￿ près•At value of the minimum ￿3st paymènts. The relatttd lia￿lty is Induded In th 1grKe sheet as a financ* lease obhgatK)n. Lease Paym￿18 are treatad as tsJnw5ting of ￿pital and inler•st 0l•m•nts. The interest is c*arged to r*t sncondlexpen¢thir•l ts the year so ¥ to produce R•nt•l$ payable under 0(￿tIr9 ￿•8•8, irduthTVJ any ￿se IrK•nttr4*8 r•f*fiv•d, •r• t*arg•d x an expense on a stralgm basi$ owrth• temi ofvw roknvant laas& Crltt¢al •GGounVng 0￿mIt# •fid lud9oft*nts In th& appltation of thaTIty's accounting ptslde8. the tru8tees are r•quir•d to make jud￿￿ntI. •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 ￿l901r￿j basb. Reviwons to ac£ounttng *oilmates are r•cognised in the ￿rtOd in vthith ts e*bmate r¢brysod *th•rè the revision Bffects that period. or In the pewitid olthe re¥W￿ fiJtur• P•Tbd• th• •ffKts both c*fftnt and luture p•dod6. Don*tl¢)M and 2021 2020 Don•lbx$ 91fts 349,180 47.978 335,955 397,156 335,95S D￿llIonS 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 re￿Nablti 6.788 6.S8S 6.797 6.587 Raising funth UDr••trlct•d Unr••trKt¢d fitnd• lunds 2021 2020 Staging fUndraI￿n4 •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 r*ès Insur•ne• Print>ng. postage & stati¢x T￿*p￿ne #nd C￿ry)￿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.$08 7.320 276.828 322.Ce6 Don•tlons 2021 2020 DMabon¥ Gffts In 22A31 7.320 16,107 12,724 29.751 28,741 A full b￿akdUlM of donakn$ ￿ 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 be￿eTr Charitrable #dMkn"¢s 13.749 Gov•rronc• costs includ•s Ind•F•n￿t Examination fe•s crf £1,820 P021 £1.620}. ¢SKgrlty dutlftg th¢ y•4r. IQ Employ• The a¥er•ge Tr￿hty Nrt*r ofwwby••s durfng th• y••rwa 2021 Nurn￿r 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 T4x*I •¢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¢