Registered Charity Number: 1103158
Company number: 04997593
The Sheffield General Cemetery Trust
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
For the year ended 31 March 2025
The Sheffield General Cemetery Trust
Contents
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustees’ annual report | 2 - 8 |
| Independent examiner's report | 9 |
| Statement of financial activities | 10 |
| Balance sheet | 11 |
| Notes to the accounts | 12 - 20 |
The Sheffield General Cemetery Trust
Legal and administrative information for the year ended 31 March 2025
Directors
Richard Foster Catie Evans Hilary McAra David Hunt (Chair) Jonathan Clark Mark Riddington Resigned 31 July 2025 Jonathan McMahon (Finance) Resigned 31 July 2025 Duncan Mosley Appointed 30 November 2024 Paul Vandrill (Finance) Appointed 13 August 2025 Ruth Willis Appointed 2 September 2025 Elliott Crossley Appointed 2 September 2025
Registered office
The Gate House Sheffield General Cemetery Cemetery Avenue Sheffield S11 8NT
Company Number 04997593
Charity number 1103158
Accountants
Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH
1
The Sheffield General Cemetery Trust
Trustees’ annual report For the year ended 31 March 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025 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 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards for Smaller Entities.
Objectives and Activities
The company’s Objectives are to promote for the benefit of the public, as an environmental, historical and educational amenity, the conservation of the General Cemetery Heritage Park, Sharrow, and to conserve its monuments, buildings, wildlife and the natural beauty of their setting.
Sheffield General Cemetery opened in 1836 ‘at some distance in the countryside’ in a ‘remote and undisturbed’ location – just 1 mile from Sheffield city centre. It became established as the principal burial ground in Victorian Sheffield containing the graves of 87,000 people. The site today is a Grade II listed historic landscape which is one of only 2 of this historic significance in Sheffield, and one of only five in South Yorkshire. It is a Conservation Area, Local Nature Reserve, Local Wildlife Area and Area of Natural History Interest. One of the earliest commercial cemeteries in Britain, it contains the largest collection of listed buildings and monuments in Sheffield, ten in total including Grade II listed catacombs, an Anglican Chapel, with the Gatehouse, Nonconformist Chapel and the Egyptian Gateway each listed at Grade II. There is the largest single grave plot in the country – a common grave in which 85 bodies were interred. It is also home to many important figures in Sheffield history such as Mark Firth the steel manufacturer and philanthropist, the Cole brothers retailers, George Bassett the confectioner and Samuel Holberry, the Chartist.
The Friends of the General Cemetery was formed in 1989 by a handful of residents to save the closed cemetery after years of abandonment and dereliction. Since then, this volunteer-led organisation has grown and in 2003 the Friends became the Sheffield General Cemetery Trust (SGCT). SGCT carries out many activities within the Cemetery including:
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Conservation work to maintain and enhance the Grade II* listed Gatehouse and Samuel Worth Chapel
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Conservation and environmental work on the historic landscape of the Cemetery
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Historical research of the Cemetery and its occupants, leading to educational tours, exhibitions and both paper and digital storytelling.
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Community and fundraising activities which bring thousands of people to the Cemetery and the Samuel Worth Chapel.
SGCT leases, to 2096, from Sheffield City Council, 2 Grade II* listed buildings in the Cemetery grounds; the company funded and managed the restoration and conservation of both buildings which had been left unused and 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 the Trust, and is available for private hire for weddings, parties, and similar celebrations.
2
The Sheffield General Cemetery Trust
Trustees’ annual report - continued For the year ended 31 March 2025
- The Gatehouse was restored in 2004. It provides office and storage accommodation for the Trust and its equipment and archives and includes a small flat which since October 2021 has been successfully available as a short-term holiday let.
A trading subsidiary, Samuel Worth Chapel Ltd (company number 15566107) was set up to operate various events and private hires of the Samuel Worth Chapel from 1 April 2024.
Whilst planning their activities the trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Achievements and Performance
SGCT continues to conserve and enhance the historic General Cemetery heritage park to promote its use and understanding by visitors whilst conserving the diversity of its natural and built environment for the 250,000 visitors who pass through each year. The year to March 2025 saw further progress and developments across the organisation, accompanied by various challenges. Key developments included:
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Volunteer numbers grew by c15% in the year to over 110. Over 12,000 volunteer hours (8 full time equivalent people) were worked over the year, worth over £240,000 based on the National Lottery Heritage Fund’s standard value for volunteer hours, supported by 1.3 FTE of paid staff and 2 (0.6 FTE) of freelance contractors.
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The company and its trading subsidiary together raised and spent c£200,000 in the period, the vast majority of which was spent in Sheffield. So SGCT makes a contribution of well over £400,000 to its local communities.
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In late 2024, the team leaders and Trustees/Directors of SGCT considered the future aspirations of organisation following completion of Sheffield City Council’s 4 year Parks for People restoration/conservation project (funded by the National Lottery Heritage and Community Funds). Each team then produced a plan for the 2 years to March 2027 which will be regularly reviewed and updated in the light of developments and opportunities and managed to continue to complement our strategy and our charitable objectives.
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During the year to March 2025, we were delighted that the Cemetery park was awarded both a Green Flag award, and a Gold Award by Yorkshire in Bloom. These are a recognition of the success of the Parks for People project and the great work of our Landscape Conservation Manager Sally Puddifoot and her volunteer teams who continue the role of custodians of the historic site, originally started by the Friends group back in 1989.
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A popular programme of family focused nature-themed activities was delivered, part funded by King Charles III Charitable Trust. Our ‘Discover, Protect, Communicate’ strategy - for biodiversity and the landscape - stepped up a gear with a breeding birds survey funded jointly by King Charles III Charitable Trust and our long term supporters the James Neill Trust Fund.
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The Sexton’s Lodge holiday accommodation in the Gatehouse east lodge was refreshed by volunteers. Occupancy continues to be high and with regular usage our visitors make sure any minor maintenance issues are dealt with promptly. Perhaps due to the economic climate, we have seen fewer bookings of the Samuel Worth Chapel for weddings and similar celebrations: the team are looking at other more flexible hire options, although the cost of heating the chapel in colder months, together with the capacity limit of 60 people, are ongoing challenges.
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The burial research volunteer team continued to respond to information requests from members of the public whilst researching new themes for publications, exhibitions and guided and self-guided downloadable tours, with 2 projects being funded by National Lottery Heritage Fund and the Freshgate Trust Foundation. The monthly history tours remained popular, having recovered after the Parks for People project had caused them to be paused due to difficulty accessing parts of the Cemetery.
3
The Sheffield General Cemetery Trust
Trustees’ annual report - continued For the year ended 31 March 2025
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Exceptional work by the events team, led by Andy Smith, resulted in over 130 activities in the year to March 2025 across SGCT and Samuel Worth Chapel Ltd, showcasing not only the Samuel Worth Chapel as a popular venue for activities and fundraising events, but also the wider General Cemetery park. Some 6,000 people attended these events.
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The marketing and communications team contributed strongly by increasing our social media presence, with our monthly ‘What’s On’ email newsletter now having over 3,000 subscribers, an increase of over 150% on a year ago, whilst our social media sites have over 14,000 followers and c60,000 views per month.
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Nevertheless we remain constantly amazed by how many visitors are ‘first timers’ despite having lived locally for many years. In conjunction with the Parks and Countryside team at Sheffield City Council the Trustees are advocating for better representation and publicity for the General Cemetery – one of only two Grade II* listed Registered Parks and Gardens in Sheffield – both within SCC and in its communications with Sheffield residents.
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With no revenue grants available to SGCT, the company has to generate all the money that it spends on delivering its charitable activities. The incorporation in 2024 of Samuel Worth Chapel Ltd as a wholly owned subsidiary charitable trading company provides additional fundraising options and flexibility, albeit at the price of increased complexity and governance costs.
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In summer 2024 SGCT launched a Crowdfunder appeal backed by the Aviva Community Fund: £5,371 was donated by individual supporters over a six-week period, which was matched by Aviva with £5,396. We are very grateful to the Aviva Community Fund and to each person who contributed a donation.
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Towards the end of the year the company secured promises of funding of £37,750 towards the cost of repairs to the roof and stonework of the west lodge of the Gatehouse, of which £10,750 had been received into our bank at 31 March 2025. The balance of funding for this work is expected to be provided by a Repairs Grant from Historic England. The project is finally underway with an interim stage in conjunction with Historic England to identify the scope of works and finalise the costs. This will be followed by the main repair works to secure the building against the elements for the long term.
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Roof and stonework repairs at the Samuel Worth Chapel have been carried out since March 2025 at a cost of c£6,000 to deal with leaks. Old buildings take a lot of maintenance and the skills of our volunteers and specialist contractors are vital. Minor works were carried out by our buildings volunteers to improve facilities at Samuel Worth Chapel and in the Gatehouse, to benefit visitors and volunteers.
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The Directors would like to thank all our supporters – visitors to events, volunteers, staff, contractors. members and generous funders - for their contributions to the Trust. It is only with their ongoing assistance that we can continue to expand our charitable work and to continue as custodians to look after such a well-loved and well-used and unique community heritage and natural landscape asset.
Samuel Worth Chapel Ltd Activities
Following advice to the SGCT Trustees in late 2023 regarding non-Primary Purpose trading, Samuel Worth Chapel Ltd (SWC) was formed in March 2024 as a wholly owned subsidiary of SGCT. SWC took over from SGCT the hire to 3[rd] parties of the Samuel Worth Chapel, and holding of events which were not eligible as charitable fundraising events, thereby ensuring that despite growth in activities SGCT remained within its small trading exemptions.
All the taxable profits are gift aided to SGCT
4
The Sheffield General Cemetery Trust
Trustees’ annual report - continued For the year ended 31 March 2025
Financial Review
SGCT has diverse income sources:
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Grants and donations, including gift-aided donation by Samuel Worth Chapel Ltd of its taxable profits.
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Fundraising events, mainly held at the Samuel Worth Chapel.
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Holiday lets of the Sexton’s Lodge, and hire of the Chapel to local people for weddings etc
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The sale of books and other research output.
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Membership subscriptions.
For the year ended 31 March 2025, SGCT received income of £154,749 (2024 - £205,932) and recorded a deficit of £6,484 (2024 - £44,488). Part of SGCT’s activities were transferred by summer 2024 to its new trading subsidiary Samuel Worth Chapel Ltd (SWC), which recorded sales of £54,017 and a pretax profit of £9,190 in the year to March 2025, which is distributable to SGCT as a charitable donation. (This donation will be recorded in SGCT’s accounts for the year ending 31 March 2026). During the year SWC made a gift in kind to SGCT of £5,652 of refreshment stocks which SGCT sold at its own charitable fundraising events.
The total surplus of the group was £2,706.
The period from 1 April 2025 is proving to be challenging with grants, donations and sales of our books significantly below expectations and prior years. The trustees are developing ideas for fundraising activities to build sustainable new funding streams, but SGCT has cash in hand to cover a difficult year if necessary.
Reserves Policy
The trustees have determined a minimum target of £20,000 of free reserves 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 reserves of £40,000:
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to provide a cash reserves for each of our Grade II* listed buildings to cover unexpected maintenance and repairs
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to cover management, administration and support costs for around 3 months to enable the Trust to be wound down in an orderly manner if necessary
As such the total target for free reserves at 31 March 2025 was £60,000. The free reserves of SGCT at 31 March 2025 were £58,028 (2024 - £74,088). The free reserves of the group at 31 March 2025, including the charitable donation due from SWC of £9,190, were £67,218, which exceeds the target set. Given the increase in the level of activities by the company, and in the light of recent experience of necessary repairs for our buildings, the directors keep the Reserve Policy under review.
5
The Sheffield General Cemetery Trust
Trustees’ annual report - continued For the year ended 31 March 2025
In January 2024, the trustees placed £25,000 (being the total of a donation and a legacy received in the 2022 and 2023 financial years) into a designated fund to fund a part time Volunteer Manager role until December 2025, amortised monthly. During 24/25 the Aviva Community Fund Crowdfunder was able to fund £10,767 of these costs, so this amount was released to a new fund (see below).
The trustees have designated reserves of £10,767 to be used if required against additional costs for repairs to the Gatehouse roof and stonework, where work is expected to be undertaken in 2026 .
Restricted funds (primarily grants received for specific purposes) at 31 March 2025 were £16,803. No restricted funds were in deficit.
Sound financial management - including improved planning, forecasting and monitoring - ensures that the charity's reserves are at a level where the Trustees are confident that necessary investment and maintenance can be undertaken and that the company has funds in hand to meet its ongoing commitments.
Future Plans
The company has set a break-even budget for the financial year 2025-26. This reflects the company’s intent to protect its core charitable activities and meet its obligations to its employees, agents, and suppliers.
The nature of the physical estate requires SGCT to retain funds for the upkeep of buildings and landscape. The company’s preference is to obtain third party funds to meet these obligations. As this may not always be possible, SGCT is mindful of the need to retain cash resources to deal with planned and unplanned maintenance obligations.
SGCT has not so far benefited from any large bequests or endowments and is therefore reliant on actions taken each year to generate funds to be spent that year. The trustees have been working at full capacity during and since the Council’s Parks for People project, so we are delighted to welcome 3 new Trustees in Summer 2025, with another on our 3 month pathway to becoming a trustee. Together with recruitment of a new team leader for our funding team in August 2025, we now have an increased level of fundraising skills and will be working across the wider organisation to secure longer term and sustainable funding sources for the future.
SGCT continues to consider the potential to acquire and develop the derelict Grade II listed Anglican Chapel in the cemetery. The scale of this project is such that the costs would need to be fully funded through third party grants and donations, challenging in the current economic environment.
Another potential future project is to open up the vaults underneath the Samuel Worth Chapel for public access and interpretation. As SGCT owns this building, this project is under our control and easier to bring to fruition than the Anglican Chapel, although significant external funding would be required.
6
The Sheffield General Cemetery Trust
Trustees’ annual report - continued For the year ended 31 March 2025
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 and 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 Trustees. The appointment of trustees is governed by the governing document and the Board is authorised to fill vacancies arising through resignation or death of an existing trustee, or otherwise to strengthen the Board. Potential new trustees are invited to informal discussions with 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 Articles, a copy of the most recent Annual Report and Accounts, 'The Essential Trustee' (a Charity Commission publication) and ‘The Role of the Trustee in the Charity' (an Institute of Directors publication). Management accounts and the latest budget are also shared. Trustees provide an annual update of their Related Parties to ensure any potential conflicts of interest are recognised and managed.
SWC is managed by a Board of 6 Directors, 2 of whom are wholly independent of SGCT.
The day-to-day operations are carried out by a small team of part time paid staff and freelance workers, and over 115 volunteers, with each area of operations being overseen by a nominated trustee.
Risk management
The trustees actively review the major risks which the company faces 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 mitigate the significant risks.
Trustees’ responsibilities in relation to the financial statements
The charity trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the charity trustees to prepare financial statements 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:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
7
The Sheffield General Cemetery Trust
Trustees’ annual report - continued For the year ended 31 March 2025
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance 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 trustees declare that they have approved the Trustees’ annual report above on 14 October 2025.
Signed on behalf of the trustees:
yA
David Hunt Trustee
8
Independent examiner’s report to the directors of The Sheffield General Cemetery Trust (‘the Company’)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity’s 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 Act’).
Having satisfied myself that the accounts of the Company 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 charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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 with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with 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.
S Lightfoot
Sarah Lightfoot, FCA DChA 16 October 2025 Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH
9
The Sheffield General Cemetery Trust Statement of financial activities (incorporating the income and expenditure account) For the year ended 31 March 2025
| Unrestricted funds Notes £ Income from: Donations and legacies 2 11,855 Grants 3 1,500 Charitable activities 4 10,780 Activities to generate funds 5 97,994 Investments - bank interest 2,156 Total income 124,285 Expenditure on: Charitable activities 6 60,598 Activities to generate funds 7 81,799 Total expenditure 142,397 Net income/(expenditure) (18,112) Transfer between funds 16 - Net movement in funds (18,112) Total funds brought forward 96,260 Total funds carried forward 78,148 |
Restricted funds £ 1,951 28,513 - - - 30,464 15,623 3,213 18,836 11,628 - 11,628 5,175 16,803 |
Total 2025 £ 13,806 30,013 10,780 97,994 2,156 154,749 76,221 85,012 161,233 (6,484) - (6,484) 101,435 94,951 |
Unrestricted funds £ 32,308 10,000 19,990 122,243 2,100 186,641 47,333 96,845 144,178 42,463 1,930 44,393 51,867 96,260 |
Restricted funds £ 1,186 18,105 - - - 19,291 16,744 522 17,266 2,025 (1,930) 95 5,080 5,175 |
Total 2024 £ 33,494 28,105 19,990 122,243 2,100 205,932 64,077 97,367 161,444 44,488 - 44,488 56,947 101,435 |
|---|---|---|---|---|---|
10
The Sheffield General Cemetery Trust Balance sheet As at 31 March 2025
| Total | Total | ||
|---|---|---|---|
| Notes | 2025 | 2024 | |
| £ | £ | ||
| Fixed assets | |||
| Investments | 11 | 1 | - |
| Current assets | |||
| Debtors | 12 | 3,990 | 2,685 |
| Stock | 13 | 5,580 | 8,871 |
| Cash at bank and in hand | 96,345 | 109,331 | |
| Total current assets | 105,915 | 120,887 | |
| Creditors: amounts falling due within one year | 14 | (10,965) | (19,452) |
| Net current assets | 94,950 | 101,435 | |
| Total assets less current liabilities | 94,951 | 101,435 | |
| Creditors: amounts falling due after more than one year | - | - | |
| Total net assets | 94,951 | 101,435 | |
| Funds of the Charity | |||
| General funds | 58,029 | 74,088 | |
| Designated funds | 20,119 | 22,172 | |
| Total unrestricted funds | 15 | 78,148 | 96,260 |
| Restricted funds | 16 | 16,803 | 5,175 |
| Total funds | 17 | 94,951 | 101,435 |
For the year ending 31 March 2025 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 accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies' regime.
Approved by the Board on 14 October 2025.
Signed on behalf of the board by:
vA
David Hunt Trustee
11
The Sheffield General Cemetery Trust Notes to the accounts For the year ended 31 March 2025
1 Accounting Policies
a General
- The Sheffield General Cemetery Trustis a charitable company in the United Kingdom limited by guarantee and has no share capital. In the event that the charity is wound up the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the company information on page 1 of these financial statements.
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The financial statements have taken advantage of the exemption to prepare a Statement of Cash Flows.
The charity meets the definition of a public benefit entity as defined under FRS102. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £1.
b Exemption from preparing group accounts
The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group.
c Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, 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 reliably and is not deferred.
Event income is included in the year in which the service took place.
d Donated goods
Donated goods are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably
e Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment 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 expenditure was incurred.
f Financial instruments
- The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
g Tangible fixed assets
All items of capital expenditure below £1,500 are written off as incurred.
12
The Sheffield General Cemetery Trust Notes to the accounts (continued) For the year ended 31 March 2025
1 Accounting Policies (continued)
h Trade debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of receivables.
i Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
j Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if 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 twelve months after the reporting date, they are presented as non-current liabilities.
k Fund accounting
Unrestricted funds are available to spend on activities 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.
l Defined contribution pension scheme
The charity contributes to a defined contribution pension scheme for the benefit of the employees. The pension costs charged against net incoming resources are the contributions payable to the scheme in respect of the accounting period in accordance with FRS102.
m Taxation
As a charity, the organisation is exempt from tax 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.
n Going concern
The financial statements have been prepared on a going concern 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 financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
2 Income from donations and legacies
| Donations Donations in kind |
Unrestricted fund £ 6,203 5,652 11,855 |
Restricted funds £ 1,951 - 1,951 |
Total 2025 £ 8,154 5,652 13,806 |
Unrestricted fund £ 32,308 - 32,308 |
Restricted funds £ 1,186 - 1,186 |
Total 2024 £ 33,494 - 33,494 |
|---|---|---|---|---|---|---|
13
The Sheffield General Cemetery Trust Notes to the accounts (continued) For the year ended 31 March 2025
3 Income from grants
| The Brelms Trust CIO Co-op Local Community fund The Company of Cutlers in Hallamshire The Freshgate Trust Garfield Weston Foundation The James Neill Trust Fund The National Lottery Heritage Fund King Charles III Charitable Fund Sheffield Hallam University AVIVA community fund (including donations) Gripple The Grocers' Charity JG Graves Charitable Trust The Freshgate Trust Foundation Sheffield City Council Sheffield Town Trust |
Unrestricted fund £ - - - - - - - - - - - - - - - 1,500 1,500 |
Restricted funds £ - - 1,000 - - 1,250 - 2,000 - 10,767 750 5,000 5,000 2,000 746 - 28,513 |
Total 2025 £ - - 1,000 - - 1,250 - 2,000 - 10,767 750 5,000 5,000 2,000 746 1,500 30,013 |
Unrestricted fund £ 3,000 - - 2,000 5,000 - - - - - - - - - - - 10,000 |
Restricted funds £ - 2,885 1,000 - - 1,000 8,715 2,000 2,505 - - - - - - - 18,105 |
Total 2024 £ 3,000 2,885 1,000 2,000 5,000 1,000 8,715 2,000 2,505 - - - - - - - 28,105 |
|---|---|---|---|---|---|---|
4 Income from charitable activities
| Education & Research Publications Membership fees Income from activities to generate funds Events & Bar Samuel Worth Chapel hire Sexton's Lodge rental Other income (including office rental) |
Unrestricted fund £ 3,430 5,889 1,461 10,780 Unrestricted fund £ 63,621 15,083 19,290 - 97,994 |
Restricted funds £ - - - - Restricted funds £ - - - - - |
Total 2025 £ 3,430 5,889 1,461 10,780 Total 2025 £ 63,621 15,083 19,290 - 97,994 |
Unrestricted fund £ 7,689 10,631 1,670 19,990 Unrestricted fund £ 68,221 29,312 20,761 3,949 122,243 |
Restricted funds £ - - - - Restricted funds £ - - - - - |
Total 2024 £ 7,689 10,631 1,670 19,990 Total 2024 £ 68,221 29,312 20,761 3,949 122,243 |
|---|---|---|---|---|---|---|
- 5 Income from activities to generate funds
14
The Sheffield General Cemetery Trust Notes to the accounts (continued) For the year ended 31 March 2025
6 Expenditure on charitable activities
| Unrestricted Note fund £ Salaries 9 30,512 Education and research events, publication cost 5,458 Publication costs - Grounds maintenance 231 Gatehouse maintenance costs 2,467 Gatehouse utility costs 2,263 Volunteer costs 629 Office costs 5,859 Insurance 737 Legal and professional fees 5,884 Independent examination fee 10 748 Other expenses 5,810 60,598 Expenditure on activites for generating funds Unrestricted fund £ Bank charges - ticketing and card fees 3,764 Samuel Worth Chapel costs Marketing and events management 19,511 Events, bar and merchandise 35,435 Utility costs 6,635 Maintenance and running costs 6,471 Sexton Lodge rental costs Agent costs 7,257 Running costs 2,726 81,799 |
Restricted funds £ 10,466 2,022 - 1,538 - - 696 901 - - - - 15,623 Restricted funds £ - 60 3,153 - - - - 3,213 |
Total 2025 £ 40,978 7,480 - 1,769 2,467 2,263 1,325 6,760 737 5,884 748 5,810 76,221 Total 2025 £ 3,764 19,571 38,588 6,635 6,471 7,257 2,726 85,012 |
Unrestricted fund £ 27,745 424 973 410 2,574 2,282 681 4,345 467 2,879 925 3,628 47,333 Unrestricted fund £ 3,951 23,629 43,933 5,575 11,734 6,009 2,014 96,845 |
Restricted funds £ 2,528 4,211 6,057 2,782 797 - 369 - - - - - 16,744 Restricted funds £ 68 375 79 - - - - 522 |
Total 2024 £ 30,273 4,635 7,030 3,192 3,371 2,282 1,050 4,345 467 2,879 925 3,628 64,077 Total 2024 £ 4,019 24,004 44,012 5,575 11,734 6,009 2,014 97,367 |
|---|---|---|---|---|---|
7 Expenditure on activites for generating funds
8 Trustees remuneration, benefits and expenses
The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2024: £nil). neither were they reimbursed expenses during the year (2024: £nil), in their role as trustees. No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).
9 Staff Costs and Numbers
| Salaries Employer's NI contributions Employer's allowance Employer's pension contribution |
2025 £ 40,498 1,825 (1,825) 480 40,978 |
2024 £ 29,839 1,283 (1,283) 434 30,273 |
|---|---|---|
15
The Sheffield General Cemetery Trust Notes to the accounts (continued) For the year ended 31 March 2025
9 Staff Costs and Numbers (continued)
No employee received emoluments of more than £60,000 (2024: nil). The average number of employees during the year was 3.0 (2024: 2.3).
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost chare represents contributions payable by the company to the fund.
10 Fees paid to the independent examiner's organisation
| Independent examination fee Other fees paid to the independent examiner's organisation: Accountancy services Fixed asset investments Shares in group undertakings Undertaking Company number Class of share Samuel Worth Chapel Limited 15566107 Ordinary |
2025 2024 £ £ 748 925 - 250 2025 2024 £ £ 1 - 2025 2024 100% n/a Proportion of voting rights and shares held |
|---|---|
11 Fixed asset investments
The registered office is: The Gate House, Sheffield General Cemetery, Cemetery Avenue, Sheffield, England, S11 8NT
The company was incorporated on 16 March 2024 and started trading on 1 April 2024. The accounts are made up to 31 March 2025. The company operates the commercial events in Samual Worth Chapel and pays all its profits to the charity under the gift aid scheme.
At the year end taxable profits of £9,190 were distributable to the Charity, but no creditor has been provided in line with the SORP requirements. This amount will be paid to the Charity within 9 months of the year end.
The summary of the financial performance of the subsidiary alone is:
| Turnover and other operating income Cost of sales and administration costs Rent charged by the charity Net profit Amount gift aided to the charity in the financial year Retained in subsidiary in the year |
2025 £ 54,376 (45,186) - 9,190 - 9,190 |
|---|---|
16
The Sheffield General Cemetery Trust Notes to the accounts (continued) For the year ended 31 March 2025
| 11 Fixed asset investments (continued) The assets and liabilites of the subsidiary as at the year end were: Due from the charity Other current assets Current assets Other current liabilities Current liabilities Aggregate capital and reserves at the year end 12 Debtors Trade debtors Prepayments Other debtors 13 Stock Bar stock Publications stock 14 Creditors: amounts falling due within one year Trade creditors Accruals Taxes and social security Other creditors Income and deposits in advance Due to SWC |
308 18,401 (9,518) 2025 £ 1,548 479 1,963 3,990 2025 £ - 5,580 5,580 2025 £ 7,277 748 274 95 2,263 308 10,965 |
18,709 (9,518) 9,191 2024 £ 2,259 426 - 2,685 2024 £ 906 7,965 8,871 2024 £ 10,308 1,865 1,979 132 5,168 - 19,452 |
|---|---|---|
17
The Sheffield General Cemetery Trust Notes to the Accounts (continued) For the year ended 31 March 2025
15 Unrestricted funds
| Designated funds Volunteer Development Co-ordinator Gatehouse roof Total designated funds General funds Total unrestricted funds |
Brought forward £ 22,172 - 22,172 74,088 96,260 |
Income £ - - - 124,285 124,285 |
Expenditure £ (2,053) - (2,053) (140,344) (142,397) |
Transfers £ (10,767) 10,767 - - - |
Carried forward £ 9,352 10,767 20,119 58,029 78,148 |
|---|---|---|---|---|---|
Volunteer Development Co-ordinator
The trustees had raised and set aside sufficient funds to cover 2 years of a Volunteer Development co-ordinator (including the bequest from JM Olive of £5,000). Since other grants have now been secured towards this post, £10,767 has been released
Gatehouse roof
This designated fund has been aside towards the gatehouse roof project - various grants have been received and pledged, but the trustees have set aside these additional funds to allow for any overspend on budget.
| Prior year comparison Volunteer Development Co-ordinator Total designated funds General funds |
Brought forward £ 5,000 5,000 46,867 51,867 |
Income £ 20,000 20,000 166,641 186,641 |
Expenditure £ (2,828) (2,828) (141,350) (144,178) |
Transfers £ - - 1,930 1,930 |
Carried forward £ 22,172 22,172 74,088 96,260 |
|---|---|---|---|---|---|
16 Restricted funds
| "The Demon Drink" project: Freshgate PA system for Chapel venue Memorial Garden landscaping and other refurbishing: The James Neill Trust Fund Volunteer support costs: Nancy Greenwood Bequest Ecology project: The James Neill Trust Fund Volunteer support costs: Aviva Community Fund Spreading the Nature Bug: King Charles III Charitable Fund Gatehouse roof: Various Ecology interpretation lectern: SCC Ward pot Volunteer management: The Company of Cutlers in Hallamshire Memorial Garden landscaping: Co-op Local Community fund Sheffield Flood Exhibition: The National Lottery Heritage |
Brought forward £ 2,079 1,000 - 231 747 1,118 - - - - - - 5,175 |
Income £ - - 1,250 - - 1,951 1,000 10,767 2,000 2,000 746 10,750 30,464 |
Expenditure £ (849) (1,000) (222) (231) (747) (3,069) (1,000) (8,972) (2,000) - (746) - (18,836) |
Transfers £ - - - - - - - - - - - - - |
Carried forward £ 1,230 - 1,028 - - - - 1,795 - 2,000 - 10,750 16,803 |
|---|---|---|---|---|---|
18
The Sheffield General Cemetery Trust Notes to the Accounts (continued) For the year ended 31 March 2025
16 Restricted funds (continued)
Gatehouse roof: Various
Funding provided by: Gripple Grant The Grocers' Charity JG Graves Charitable Trust
Further funding has been applied for (and granted) during 25/26.
| Prior year comparison Volunteer support costs: Nancy Greenwood Bequest Grounds storage: The James Neill Trust Fund Memorial Garden landscaping: Co-op Local Community fund Visitor guides and display: JG Graves Charitable Trust Publications: Jeremy Firkins Sheffield Flood Exhibition: The National Lottery Heritage Fund Radicals Exhibition: Sheffield Hallam University PA system for Chapel venue Analysis of net assets by fund Fixed asset investments Current assets Current liabilities Prior year comparison Current assets Current liabilities Memorial Garden landscaping and other refurbishing: The James Neill Trust Fund "Then and Now" book publication: The National Lottery Heritage Fund Spreading the Nature Bug: King Charles III Charitable Fund Volunteer management and support: The Company of Cutlers in Hallamshire |
Brought forward £ 3,245 885 - - 600 350 - - - - - - 5,080 |
Income £ - - 1,000 2,885 - - 3,900 4,815 2,000 2,505 1,000 1,186 19,291 General Funds £ 1 68,993 (10,965) 58,029 General Funds £ 93,540 (19,452) 74,088 |
Expenditure £ (1,166) (885) - (2,654) (600) (350) (3,900) (2,943) (2,000) (1,700) (1,000) (68) (17,266) Designated Funds £ - 20,119 - 20,119 Designated Funds £ 22,172 - 22,172 |
Transfers £ - - - - - - - (1,125) - (805) - - (1,930) Restricted Funds £ - 16,803 - 16,803 Restricted Funds £ 5,175 - 5,175 |
Carried forward £ 2,079 - 1,000 - 231 - - - - 747 - - - 1,118 5,175 2025 Total £ 1 105,915 (10,965) 94,951 2024 Total £ 120,887 (19,452) 101,435 |
|---|---|---|---|---|---|
17 Analysis of net assets by fund
18 Related party transactions
There were no related party transactions during the year.
19
The Sheffield General Cemetery Trust Notes to the Accounts (continued) For the year ended 31 March 2025
19 Contingent liability
During the year ended 31 March 2005 support was gratefully received from the Architectural Heritage Fund in the form of a Refundable Project Development Grant of £10,440. The grant is potentially repayable (as 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. (If the grant were to become repayable, alternative funding would be in prospect).
20
Issuer
Seven Hills Accountants
Document generated Thu, 16th Oct 2025 9:21:04 BST
Document fingerprint f91481f738e8d6c2fa5f0dc519fab386
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Mon, 20th Oct 2025 9:56:49 BST Mon, 20th Oct 2025 10:52:00 BST
Mr David Graham Hunt - Signer (00795c16e0205d04a7dcb679b28bd650) Sarah Lightfoot - Signer (2869f088d1231f57f75fced23793c2a1)
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Envelope generated with fingerprint db84071cd3f9a1f21b2e49599e57c78c (18.133.63.166) Document generated with fingerprint f91481f738e8d6c2fa5f0dc519fab386. (18.133.63.166) Document generated with fingerprint 18f798a0aada716a4efe15dd5fee479d. (18.133.63.166) Document generated with fingerprint b757ee6ed0e74d57626c8f9fd1b6046d. (18.133.63.166) Mr David Graham Hunt has been assigned to this envelope. (18.133.63.166) Sarah Lightfoot has been assigned to this envelope. (18.133.63.166) Envelope generated Sent the envelope to Mr David Graham Hunt for signing Document emailed to party email
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