Registered Charity Number: 1103158 Company number: 04997593 The Sheffield General Cemetery Trust ANNUAL REPORT AND UNAUDITED FINANCIALSTATEMEKrs For the year ended 31 March 2024
The Sheffield General CemeteryTrust Contents Legal and administrative information Trustees, annual report Independent examiner's report Statement of financial activities Balance sheet Notes to the accounts 10-17
The Sheffield General Cemetery Trust Legal and administrative infornlation for the year ended 31 March 2024 Directois MS aarke R Foster Catie Evans Hilary McAra Jo Meredith David Hunt John Boyle Jonathan Clark Mark Riddington Jonathan Mcmahon Chair Resigned 12 September 2023 Resigned 18 November 2023 Resigned 10 October 2023 Appointed 31 July 2023 Registered office The Gate House Sheffield General Cemetery Cemetery Avenue Sheffield SII 8NT Company Number 04997593 arity numbef 1103158 Accountants Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH
The Sheffield GerTal Cemetery Trust Trustee< annual report For the year ended 31 March 2024 The trustees are pleased to present their Trustee< annual POrt together with the financial statements of the chartty for the year ending 31 Marth 2023 which are also prepared to meet the requirements for a directors. report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the charities Statement of Recommended practi (applicable to charities preparing their accounts in accordance with the Finanaal Reporting Stsndard applicable in the UK and Republic of Irdand,. FRS 102) issued in October 2019. Charitsble Aim5 and objectives The object of the Charrty is to develop forthe longterm benefft of the public as an environmental historical and educational amenity. the conservation of the General Cemetery. Sharrow, its monuments and buildings and its wildlrfe and the natural beauty of their settin& Sheffield General Cemetery opened in 1836 'at some distance in the countryside, in a 'remote and undisturbed, location. It became established as the prinapal burial Eround in Victorian Sheffield containing the graves of 87,000 people. The sits today is a Grade Il. listed park, one of only 2 in Sheffield, and one of only five tn South Yorkshire. It is a Conservation Area, Local Nature ReseNe and Area of Natural History Interest. One of the earliest comrnercial cemeteries in Britain, it contains the largest collection of listed buildings and monuments in Sheffield, ten in total induding Grade11 listed catacombs and Anglican apel, with the Gatehouse, Nonconformist Chapel and the Egyptian Gateway, each listed at Grade11 The Cemetery was closed for burial in the late 1970s. At this time Sheffidd Clty Council took ownership of the site and removed many of the gravestones in the Anglican area to create more green space near to the city centre. The remains of those buried were not disturbed. The Trust carries out educational tours and workshops." conservation work to maintain and enhance the Gatehouse and Nonconformist Chapel (now the Samuel Worth Chapel). monuments, the landscape and the paths. and historical research on the Cemetery and its occupants. The aim is to encourage everyone to enjoy this historic Site by walking its paths, learning its history or simplyenjoying a quiet, peaceful place. The Trust leases from Sheffield Th Council 2 Grade Il. listed buildings in the Cemetery grounds," the charity funded and managed the restoration and conservation of both buildings which had been left unused derelict for decades. The Samuel Worth Chapel was restored in 2015 and operates as a venue for community exhibitions and performances. for fundraising events for theTrust and is available for private hire for weddings, parties and similar lebratIonS which bring new people into the Cemetery and the historic Chapel. The Gatehouse was restored in 2004. It provides ofFices and storage accommodation for the Trust and its equipment and archives, and indudes a small flat (The Sexton's Lodge) which has been available as a short term holiday let since October 2021 to contrIbe to the costs of pursuing the Trusys charitsble aims. Whilst planning their activities the trustees have had regard to the guidance issued by the tharity Commission on public beTrIt.
The Sheffield General Cemetery Trust Truste annual report- continued For the year ended 31 March 2024 Activities and achiements The company rA)ntinue5 to conserve and enhan the cemetery heritage park to promote its use and understanding by visitor5 whilst conserving the diversity of its natural and built environment The year to March 2024 was unprecedented in terms of activities delivered by the Trust, and the amount of landscape work required after the contractors for the major infrastructure project - to conserve the Cemeteryfor the next 100 years - handed it to Sheffield City Council in summer 2023 after 18 months of works. Key achievernents included: Volunteer numbers grew to almost ICK). almost 50% up on March 2023, carrying out over 125 volunteer roles. and have continued to expand since the year end. Over 12000 volunteer hours were delivered overthe year. worth over £240.0(Kl based on the National Lottery Heritage Fund's stsndard value for volunteer hours. In January 2024 we were able to invest in a part time Volunteer Manager to recruit. train and organise our volunteers. thanks to the generosity of the late J M Olive and Sheffield-based GRI Group Ltd which provided funding to cover this role for 2 years. The landscape and gardening teams worked hard to successfully retum the rnetery to its best after the challenges due to large parts of the sits being InaC$s1b1e during infrastructure project works which lasted nearly 18 months. sin the year end their amazing efforts have been recognised by the award of a Gren Flag and a Gold Award by Yorkshire in Bloom. A popular programme of family focused nature-themed activities was delivered. part funded by King Charles111 CharitableTrust Some 1600 plants from Sheffield garden designer Ollie PiTre's award winning garden from the Royal Horticultural Socieb/s Tatton Park show were generously donated to the company by its sponsor The Bible Society. Over 2 days in August 2023 these were transported from Tatton and replanted in the Cemeterfs Memorial Garden by volunteers in August 2003 Thanks to funding from the National Lottery Heritage Fund, XXX new themed history books were published during the year, some launched with 'meet the authorf sessions. and income from book sales was at a record high. The research volunteers contlnued to resporKI to buTial information requests from member5 of the public whilst researching new themes for history books, exhibitions and guided and downloadable self-guided tour& Our tour guide team was expanded, and a full programme of monthly tours reinstated. Our events team's hard work raised the profile of the company both locally and nationally. with over 10,000 followers on social media by the year end, plus artides in the press and on TV. Around 50 fundraising events were held by the company to generate funds to cover our running Costs and maintain our 2 historic buildings. This was supplemented by grants of £28105 from 9 different grant-makers, mostly for speafic projects delivered by our teams. The Sexton's Lodge holiday cottage in the Cemetery Gatehouse was let to around 80% occupancy providing a secure income for the company and ensuring that the building was kept well maintained 37 hires of the Samuel Worth Chapel for exhibitions and performances. community and private events and meetings The Directors would like to thank all our volunteers, staff. contractors and generous funder for their SUPPOrt for the Trust - it is only with their ongoing assistan that we can continue to expand our charitable work and look after a we114oved and well-used communtty asset.
The Sheffield General Cemetery Trust Trustee< annual report- continued For the year ended 31 March 2024 Finanaal review The Company has diverse income sources: Grants and donations Fundraising events held at the Samuel Worth thapel Holiday lets of the flat at the Gatehouse. known as the Sexton's Lodge The sale of books and other publications Membership subscriptions For the year ending 31 March 2024 the company received income of £205.932 (2023 - £106,877) and recorded a surplus of £44.488 {2023 - £957). Reserves oli The trustees have determined a minimum target of £20,000 of rerves to ensure funds are readily available for day to day operations and to cover any in-year fluctuations in income and expenditure The trustees also require additional free rerves of £30,000= to provide a cash reserves for each of our Grade Il* listed buildings to cover unexpected maintenance and repairs to cover management. administration and support costs for around 3 months to enable the Trust to be wound down in an orderly manner rf necessary As such the total target for free reserves at 31 March 2024 was £50.000. The actual free reserves at 31 March 2024 were £74,088 (2023 - £46,867)- Given the irKTease in the level of activities by the company, and in the light of rent experience of neSsary repairs for our buildings. the directors are reviewing the Reserve Policy. Sound financial management- including improved plannin& forecasting and monitoring- ensures that the charitvs reserves are at a level where the Trust are confident that necessary investment and maintenance can be undertaken and that the company has funds in hand to meet its ongoing commitments. In December 2023, the Directors set aside a designated fund of £25,000 to fund a new part-time Volunteer Manager role until December 2025. A bequest of £5.000 received in 2022123. and a donation of £20.000 received in 2023124. fund this designated fund. The designated fund balan at 31 Marth 2024 was £22,172.
The Sheffield General Cemetery Triist Trustee< annual report- continued For the year ended 31 March 2024 Future Plans The company has set a break-even budget for the finanaal year 2024-25. This reflects the companvs intent to protect its core charwtable activities and meet its obligations to its employees. agents. and suppliers. The nature of the physical estate requires the company to retsin funds for the upkeep of buildings and landscape. The companVs Preferen is to obtsin third party funds to meet these obligations. As this mav not always be possible, the company is mindful of the need to retsin cash resources to deal with planned and unplanned rna1ntenan obligations. The company has obtained professional advi regarding ongoing water ingress from the roof of the Gatehouse," partial replament of the roof has been recommended whbth will cost over £lOO,000. Separately the company is considering the potential to acquire and develop the Grade 11 listed Anglican Chapel on the estate. The scale of this project is such that the costs would need to be fully funded through third party grants and donations. Structure. governance and management The organisation is a charitable company limited by guarantee. incorporated on 17 December 2003 and registered as a charity on 13 April 2004. The company was established under a Memorandum of Association which established the objects and powers of the charbtable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10. The organisation is managed by a board of Trustee5. The appointment of trustees is governed by the governing document and the Board is authoTised to fill wacancies arising through resignation or death of an existing trustee, or otherwise to strengthen the Board. Potential new trustees are invited to informal discussions WFth the existing trustees and in most cases will be offered a 3-month 'get to know us, period. They are given a copy of the Memorandum and Artides, a copy of the most recent Annual Report and Accounts, The Essential Trustee, {a Charity Commission publication) and Yhe Role of the Trustee in a ariw (an Institute of Directors publication). Management accounts and the latest budget are also shared. The day to day operations are carried out by a small team of paid staff and freelance workers, and almost 100 volunteers. with each area of operations being overseen by a nOmirted trustee. A wholly owed trading subsidiary, Samuel Worth Chapel Limited {SWC) (company number 15566107). was set up on 16 Marth 2024 to enable The Sheffield General Cemetery Trust (SGcn to continue a growing programme of activities which raise revenue for the benefrt of SGcf whilst, at the same time, remaining compliant with Charity Commission requirements on trading. Trading activities will commence in this company from l April 2024. Risk management The trustees actively review the major risks which the company fa on a regular basis and believe that maintaining reserves at the levels outlined in this report is prudent, combined with an annual review of controls over key financial systems. The trustees have also examined other operational and business risks faced by the company and confirm that they have established systems to mttigate the significant risks.
The Shefffetd General Cemetery Trust Trustee< annual report- continued For the year ended 31 Marth 2024 Trustees, responsibilities in rdation to the financial ststements The charity trustees (who are also the directors of the charity for the purposes of company law) are responsible ft)r prepari a Trustees. annual report and finanaal statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prarticel. The report and accounts have been prepared in accordance with the provisions in the Companies Art 2006 relating to small companies. Company law requires the charity twstees to prepare financial ststements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources. including the income and expenditure. of the charitable group for that period. In preparing the financial statements, the trustees are required to: Select suitable accounting policies and then apply them consistentl Observe the methods and principles in the Charitie5 50RP.- Make judgements and estimates that are reasonable and prudent," State whether applicable UK accounttng standards have been followed. subject to any material departures disclosed and explained in the finanaal statements," and Prepare the financial Statements on the going Conrn basis unless it is inappropriate to presume that the charty will continue in business. The trustees are responsible for keeping adequate accounting records that disdose 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 the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularsties. The trustees are responsible for the maInterrt and integrity of the charity and financial information included on the charttvs website in accordan with legislation in the United Kingdom governing the preparation and dissemination of financial statements. Small company provisions: This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. The directors declare that they have approved the Trustees. annual report above on 15 ZOL Signed on behalf of the directors: Print name". Trustee
Independent examinerfs report to the dirertws of The Sheffield General Cemetery Trust {'the Companv) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responslbilities and basis of report As the chariWs trustees of the Company (and also its directors 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 ACV). Having satisfied myself that the accounts of the Conipany are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your chariws accounts a5 carried out under sertion 145 of the Charities Art 2011 ('the 2011 Arf). In carrying out my examination I have followed the Directions 8iven by the tharity Commission under section 145(5) Ib} of the 2011 Act. Independent examinerfs ststement I have completed my examination. I confirm that no matters have come to my attention in connertion with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act," or 2. the accounts do not accord with tIM)se records,- or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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 4. the accounts have not been prepared in accordance wtth the methods and principles of the Statement of Recommended Practice for accounting and retx)rting by charities applicable to charities preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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. Signed: Sarah Llghtfoot, FCA DthA Seven Hills Accourrtants Limited 57 Burton Street Sheffield 56 2HH Date: 2014-
The Sheffield General Cemetery Trust Statement of financial actbvities (Incorporati the inclxne and expenditure a(xount) For the year ended 31 Marth 2024 Total Unrestricted Restricted 2024 funds funds Total 2023 funds funds Notes Income from: Donations and legacies 32,308 1,186 33.494 11,820 350 12,170 Grants 10.000 18,105 28,105 .000 10,890 22,890 Charitable activities 19,990 19.990 10,731 10,731 Artivities to generate funds 122,243 122.243 60,975 60.975 Investments- bank interest 2,100 2.100 iii 111 Total income 186.641 19.291 205.932 95.637 11,240 106,877 Expenditure on: Charitable activities 47.333 16.744 64.077 48.049 4.050 52,099 Activities to generate funds 96.845 522 97.367 53,821 53,821 Total expenditure 144.178 17,266 161.444 101.870 4.050 105.920 Net income/(expenditure) 41463 1025 44.488 (6.233) 7,190 957 Transfer between funds 15 1.930 (1.930) 6.462 (6,462) Net movement in funds 44.393 95 44.488 229 728 957 Total fund5 brought forward 51.867 5.080 56.947 51,638 4.352 55,990 Total fund5 (arried forward 96,260 5,175 101.435 51,867 5,080 56,947
The Sheffield General Cemetery Trust Balance sheet As at 31 March 2024 Total 2024 Total 2023 Notes Debtors Stock Cash at bank and in hand Total current aets li 2,685 8.871 109.331 120,887 4,904 8,826 60,661 74,391 Creditors: amountsfalling due within one year {19.452) {17,4441 Net current a55ets 101.435 56.947 Totsl assets less current liabilities 101,435 56,947 Creditors: amounts falling due after more than one year Total net assets 101.435 56,947 Funds of the Charity General funds DesEnated funds Total unrestricted funds Restricted funds 74,088 22,172 96,260 5.175 46,867 5,000 51,867 5,080 14 Is Total funds 16 101.435 56.947 For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accoun These accounts have been prepared in accordance with the Provisions applicable to companies subject to small cornpanies. regime. Approved by the Board on IC O ctbW- 301 and signed on behalf of the board by: Print name: Trustee
The Sheffi?Id General Cemetery Trust Notes to the accounts For the yearended 31 March 2024 Accounting Polici General The Sheffield General Cemetery Trnst15 a charitable company in the Un5ted ngdoM limited by guarantee. In the event that the charity is wound up the liabilty in respect of the guardntee is limited to £10 per member of the charity. The address of the registered office is gTr4en in the company infom)ation on page l of these fmancial statements. The financial staternents have been prepared in accordance with the Statement of Recomrnended Practice.. Accounting and Reporting by CharFties preparlng their accounts in accordan the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (second edition), the Financlal Reporting Standard applicable In the United Kingdom and Republlc of Ireland IFRS 102) and wlth the Charities Art 2011. The financial statements have taken advantage of the exemption to prepare a Statement of Cash Flow& The charlty meets the definiti4>n of a public benefit entity as defined under FRS102. The financial statements are presented in sterling which is the functional currency of the tharity and are rounded to the nearest El. Inwme Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item{sl of income have been met. It is probable that the income will be recer¥ed and the amount can be measured reliably. Income from gernrnent and other grants. whether 'capitsf grants or 'revenue' grnnts. is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the Income will be received and the amount can be measured reliabfy and is not deferred. Contract income is included in the year in which the service took place. The value of donated goods are recogntsed only on sale as the trustees consider that the costs of valuatlon outweigh the benefft to users of the accounts and the charity of this inforntion. Expenditure and irrecovernbte VAT Expenditure is recognised once there is a legal or constructive obllgation to make a payrnent to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditu was Incurred. Tangli >le fixed assets All iterns of capital expenditure below £1,5(Xl are written off as incurred. Trade debtors Trade debtors are amounts due from customers for Servi performed in the ordinary course of l)usiness. Trade debtors are recognised Initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method. less provislon for impairment. A prov15ion for the impairment of trade debtors is estsblished when tre is objertive evidence that the company will not be able to collect all amounts due atcording to the orsginal terms of receivables. Cash and cash equivalents Cash and cash equi¥alents comprise cash on hand a1 call deposits. and other short-term highly liquid investments that are readily convertible to a known arnount of cash and are 5ubjert to an insignificant risk of change In value. io
The Sheff*ld Genernl Cemetery Trust Notes to the at¢ounts (continued) For the yearended 31 March 2024 Accounting Policies ((x)ntinued) Trade creditors Trade creditors are obligations to pay for goods or ser¥1$ that have been acquired in the ordinary course of business from suppliers. Accounts payable are classffied as current liabilities rf the company does not have an unconditional right, at the end of the reporting period. to defer settlement of the creditor for at least twelve months after the reporting date. If there Is an unconditional right to defer settlement for at least twefve months after the reportin8 date. they are presented as non- current Itabilities. Fund accounting Unrestrirted funds are available to spend on actiwitie5 that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are to be used for specific purposes as laid down by the donor. Defined contribution pension scheme The charity contributes to a defined contribution pension scheme for the benefft of the employees. The pension costs charged agalnst net incoming resources are the contributions payable to the scherne in re¥Ject of the accounting period in accordance wlth FRSIO2. Taxation As a tharity. the organisation is exempt from Lix on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. Going concern The financial statements have been prepared on a going c4)ncern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these finanaal statement& The budgeted income and expenditure is sufficient with the level of Teseries for the charity to be able to continue as a going concern. Income from donatlorns and legacies Total Unrestricted 2024 nd Restricted nds Total 2023 fund funds Donations JM Ollve Bequest 32.308 1,186 33.494 6.820 350 7.170 1.186 11,820 350 li
The Sheffield General Cernetery Trust Notes to the accounts (continued) For the year ended 31 March 2024 Income from grants Totsl Unrestrirted Re5tfiCted 2024 fund funds Totsl 2023 fund nds The Brelms Trust CIO cOP Local Community fund The Company of Cutlers in Hallarnshire The FreslEate Trust Garfield Weston Foundatlon The James Neill Trust Fund The National Lottery Heritage Fund The Prlnce of Wales's Charitable Fund Sheffleld Hallam University Benefact Trust JG Graves Charitsble Trust Open Gate Trust Sheffield Town Trust 2.885 8,715 8.715 6,290 6,290 2.505 2.505 io,(yx) 18,105 28,105 12,lU) 10,890 22.890 Income from charitable artivities Unrestricted Restrirted fund funds Total Unrestricted Restricted 2024 fund fund5 Total 2023 Education & Research PublicatSons Membership fees 7,689 10.631 1.670 7.689 10,631 1.670 4.941 4,570 1.220 4,941 4,570 1,220 19.990 19.990 10.731 Income from activities to 8enèrnte funds Unrestricted Restrkted fund fund5 Total Unrestricted Restrlcted 20Z4 fund funds Total 2023 Events & Bar Samuel Worth Chapel hire Sexton's Lodge rental Other Income (including office rental) 68221 29.312 20,761 3,949 68.221 29,312 20.761 3,949 15,760 25,170 17.394 2.651 15,760 25,170 17.394 2,651 122,243 60,975 60,975 12
The sheffld General Cemetery Trust Notes to the accounts (¢ontinued) For the year ended 31 March 2024 Expenditure on charitable actlvkies Unrestrkted Restricted fund Totsl Unre5trirted 2024 fund Restricted nds Total 2023 Salaries Education and research erfents Publication costs Grounds maintenance Gatehouse maintenance costs Gatehouse utllity costs Volunteer costs Office cost5 Insurdnce Legal and professional fees Independent examlnation fee Other expenses 27,745 424 973 410 2.574 2.282 681 4,345 467 2,879 925 3.628 2,528 4,211 6.057 2,782 797 30.273 4.635 7.030 3.192 3,371 2.282 1,050 4.345 467 2.879 925 3.628 28.427 1,233 2.482 793 2.411 4,195 20S 2,724 732 2.414 545 1.888 31,427 1.233 2.482 115 2,411 4,195 205 2.724 732 2.414 545 369 io 935 2.823 4050 52 099 Expenditure on activitss for generatlnK fund5 Unrestrthd Restricted nd fund5 Total Unrestrirted 2024 fund Restricted funds Totsl 2023 Bank charges- ticketing and card fees Samuel Worth Cha Ico Marketing and events management Events, bar and rnerchandise Utility costs Maintenance and running costs I costs 3.951 4,019 1.431 1.431 23.629 43.933 5.575 11.734 375 79 24.(KM 44.012 5.575 11,734 15.856 15.121 9.135 3,306 15,856 15,121 9.135 3,306 Agent costs Runnlng costs 4,754 4.218 4,754 4.218 2,014 2.014 96 5 522 97 Trustees remunerntion, beneffts and expenses The charity trustees were not paid or received any other benefits from employment with the Charity in the year {2023: £nill. nelther were they reimbursed expenses during the year12023: £nill, in their role as trustee& No charity trustee CeiVed payment for professional or other seNiw supplied to the rharity12023". £nill.
The sheffld General Cemetery Trust Notes to the accounts Icontinuedl For the year ended 31 March 2024 staff Costs and Numbe 2024 2023 Salaries Employer's Nl contributTons Employees allowance Employerfs pension contribution 29.839 1,283 11,283) 434 31.049 998 1998) 378 30,273 31,427 No employee received emoluments of rnore than £60.1{2023: nil). The average number of employees during the year was 2.312023: 2.8). The company operates a defined eontribution penyon stheme. The assets of the scheme are held separately from those of the company in an independently admlnistered fund. The penslon cost chare rekyesents contributions payable by the company to the fund. 10 Fees paid to the independent examinerfs organi5atK¥n 2024 2023 Independent examination fee 925 545 Other fees paid to the independent examinef s organlsation: Accountancy servlces 250 11 Debtoys 2024 2023 Trade debtors Prepayments Otherdebtors 2.259 426 1,956 426 2,522 2,685 12 Stock 2024 2023 8ar Stock Publications 671 8.155 7,965 71 8826 14
The Sheffield General Cemetery Trust Notes to the accounts (continued) For the year ended 31 Marth 2024 13 Creditor&' amounts falling due within one year 2024 2023 Trade creditors Accruals Taxes and social security Other creditors Income and deposits in advan 10.308 1.865 L979 132 5,168 2,486 6.203 8.587 19A52 17.444 14 Designated funds Brought Carried foward Income Expenditure Transfers forward Volunteer Development Ctrordinator 5.IXKI 20.(KK) (2.8281 22.172 5.1MM) 20.000 (228) 22.172 The trustees have raised and Set aside sufficient funds to cover 2 years of a Volunteer Development Co-ordinator. The bequest from JM Olive of £5.1KK) has been set aside towards this aim, as well as a donation received in the year. Prioryeor comparison Brought forword Income Expenditure Carried Transfers fonvard Volunteer Development C¢Fordinator Is
The Sheffield General Cemetery Trust Notes to the Accounts (continued) For the year ended 31 M3Tth 2024 15 Restricted funds Broueht Carried forward Inc(Mne Expenditure Transfers forward Volunteer support costs: Nanry Greenwood Bequest Grounds storage: The James Neill Trust Fund Memorial Garden landscaping and other refijrbishing: The James Neill Trust Fund Memorial Garden landscaping: Cwjp Local Community fund Wisitor guides and display: JG Gra Charitable Trust Publications: Jeremy Firkins en and Now" book publication: The National Lottery Heritage Fund Sheffield Flood Exhibition: The National Lottery Heritage Fund Spreadin8 the Nature Bug= The Prince of Wales'5 Charitable Fund Radicals Exhibition= Sheffield Hallam Volunteer management and support The C(•mpany of Cutlers in Hallarnshire PA system for Chapel venue 3.245 (1.166) 1885) 2.079 2W5 (2.654) 231 350 {3501 {3.9(X)I 4%15 (2.943) 11.1251 747 {2.(MX)) 2.505 (1.71K)) 18051 {i.Iw) 168) 1.186 1.118 19291 (17266) (1.930) 5.175 Transfer5 represent internal room hire retharges. Prior yeorcomporison Brought Carried fonsvrd Income Expenditure Transfers fvnvord Nancy Greenwood Bequest Open Gote Trust TheJame5 Neill Trust Fund JG Gn7ves Charitoble Trust PubliTcation5 HLF 4,352 {935J 13.(KXJJ {115) (172} 3,245 350 350 (6.290) 4.352 11.240 (6,462)
The Sheffield General Cemetery Trust Note5 to the Accounts (continued) For the year ended 31 March 2024 16 Analysis of net assets by fund General Deslgnated Restrfcted Funds Funds Funds 2024 Totsl Current assets Current liabilities 93.540 119.452 22.172 5,175 120.887 119,452) 5 175 101435 Prior year componson Generol Designated Funds Fund5 Restrtrted Funds 2023 Totol Current assets Current liabilitie5 64,311 117,444) 74.391 (17.444) 46.867 5.080 56.947 17 Related partYtransactTrS There were no related party trdnsactions during the year. 18 Contingent liability During the year ended 31 March 2(X)5 support was gratefully received from the Architectural Heritage Fund in the forni of Refundable Project Development Grant of £10,440. The grant IS Potentially repayable las an interest bearing loan) if the contemplated project to restore the Anglican Chapel is completed. It is the view of the Trustee that the grant will not become repayable in the foreseeable future. Ilf the gTrnt were to beC0n repayable. alternative funding would be in prospect). 17