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 Ger￿Tal 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 contrIb￿e 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 beT￿rIt.

The Sheffield General Cemetery Trust
Truste￿ annual report- continued
For the year ended 31 March 2024
Activities and achi￿ements
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 re*rves 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 re*rves 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 re￿nt experience of ne￿Ssary 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 repla￿ment 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 nOmir￿ted 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 Con￿rn 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 maInter￿rt￿ 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 a￿ets
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 g￿ernrnent 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 inforn￿tion.
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
t￿re 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 a￿1 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
cO￿P 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 sheff￿ld 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 sheff￿ld 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
(2￿28)
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 partYtransact￿TrS
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