REGISTERED COMPANY NUMBER: 06027734 (England and Wales) REGISTERED CHARITY NUMBER: 1118216 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR ST ALBANS WOODLAND BURIAL TRUST
ST ALBANS WOODLAND BURIAL TRUST CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Page Chalmian's Report Report of the Trustees 2to5 Independent Examlnels Réport Statement of Flnanclal Actlvltles Balance Sheet Not88 to the Flnanclal Statements 9t014 Detalled Statement of Flnanclal Actlvltlos 15
ST ALBANS WOODLAND BURIAL TRUST CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 Since its opening in early 2007 and consecration by the Bishop of Bedford in June 2007, the St Alban's Woodland Burial Trust continues to see a constant and growing requirement for the care, services and support we offer to the dying and the bereaved. Originally woodland burial at the St Alban's Woodland Burial Trust took place in 2 acres of a peaceful wooded area of the countryside just outside the village of Keysoe in Bedfordshire. In 2014 a significant extension of tha Trust's land was made with an additional 9.04 acres being purchased for the provision of additional gl8des, burial and interment spaces. Burials take place in ground which is specifically set aside and consecrated for the purpose of lying loved ones to rest and the additional land will give space for this activity for a number of years to come. We are pleased that woodland burial at the sit8 continues to be open to people of all faiths. denominations and none. Being consecrated by the Church of England as a sacred space, people who are buried there can lie in this land for ever, until nature runs its natural course. Graves are marked simply with a wooden plaque or cross or a memorial post, and for those who wish. a tree near the grave can be dedicated as a living memorial to the loved one who lies nearby. The burial is dignified, without rush and in harmony with the nature and ecology of the land in which the deceased are laid. After the service of committal, family and friends can spend as much time as they need at the graveside and are encouraged to visit as frequently as they would like. As the burial takes place a discrete record is kept of the location of the grave and over a rolling year an accurate survey is maintained, ensuring the lying place of a loved one is never lost. In short, loved ones are buried with an ecologlcally friendly manner in a managed woodland area. They leave behind them a nature reserve which enhances the environment rather than destroying it. They Share in leaving behind something that will be of lasting benefit for our children, grandchildren and for generations to come. Since the Trust started operations there has been 8 continued and increasing demand for the 8ervices the St Albans Woodland Burial Trust offers. Forthe financial year ending 31 March 2024, 51 burials and 41 interments of ashes and loose dispersal of ashes have taken place. In addition to this, 55 reservations for burials and 22 reservations for the intemient or loose dispersal of ashes have been mad8 and a number of memorial plaques and trees have been dedicated on the woodland site. All our activities continue to show strong demand for the offerings of the Woodland Btjrial Trust, and in tot81614 burials and 444 interments of ashes have taken place since the Woodland Burial Ground was opened and we h8ve 998 reservations. During the year 2 new glades were opened increasing capacity by 160 plots. Spiritual support has been offered to the family and friends of the deceased and appropriate training undertaken by those engaged in this work. During the current year of operations, maintenance work has continued across many g18des both recently opened and those which have matured. The planting of trees and hedges has continued as the Woodland is developed in an appropriate manner with trees of different species again being planted this year. There has been no significant investment required this year. As we look to the future the need to provide dignified burials in consecrated ground which 18 managed in an environmentally and ecologically sustainable manner continues to increase, as does the need to provide support for those w o mourn loved ones departed. We look forward to continuing to offer and provide this service to a who wi to r ceive it in the years ahead. Canon hairman Charles Royden Page 1
ST ALBANS WOODLAND BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The Trust's website (www.woodlandburialtwst.com) continues to receive significant traffic and is an increasing means of communication and advertisement for the Trusts Services and source of enquiries. The Trust's objectives were achieved through the activities of the Trust, namety the provision of a woodland burial site for those people and families wishing to be buried in consecrated ground in an environmentally and ecologically sustainable manner. Support has been provided for the family and friends of the bereaved and training and support has been provided for those engaged in the work of services and support to the dying and the bereaved. Through active management of the woodland, the site has been developed and preserved to provide a semi-natural woodland environment which thus ensures diversity in woodland structure to safeguard notable species and communities. During the year the Trusfs key policies, including Safeguarding, were reviewed and confimied. FUTURE PLANS The St Albans Woodland Burial Trust remains open to future developments within the context of its Memorandum of Association and the vision and objectives of the Trust. With significant glade development having been undertaken on the site it is envisaged that the next year of operation will focus on the core activities of the Woodland Burial Trust through use of the land available, and the optimisation of management of the entire site and associated services such as care and support for the bereaved and planning for the future. On 11 December 2020 ownership of the equestrian centre. adjacent to the St Albans Woodland Burial Trust. and over which the Trust has legal access rights, changed hands. The Trust continues to work with the new owners through its existing arrangements and activity-bas8d payments but may also evaluate future options. The Trustees have been kept informed of development plans by Keysoe International and any impact this has on access to the Woodland, which may require further investment. STRUCTURE. GOVERNANCEAND MANAGEMENT Governlng document The ch8rity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the CompaniesAct 2006. Organlsation The Trustees are the directors of the company. Trustee meetings are held at regular intervals throughout the year for the direction and management of the trust and its business. At the first annual general meeting all the nominative trusteas retired from office, and at every subsequent annual general meeting one-third of the nominative trustees are subject to retirement by rotation or, if their number is not thre8 or a multiple of three, the number nearest to one third shall retire from office. Trustees may offer themselves for reappointment. No person other than a trustee retiring by rotation shall be appointed or reappointed a8 a trustee at any general meeting unless he is nominated by the Chaimian, the Revd Charles Royden. Day-to-day administration of the Trust's operation is undertaken by the Trust's administrator, Sam Ware, supported by a team of volunteers. During the year Kathryn Morse has continued to support the Trust's administration and data analysis and in October 2023 took on the role of Treasurer. Trustees and Directors A full list of trustees and directors are shown below. All the trustees and directors have been active for all the period of operation. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Page 3
ST ALBANS WOODLAND BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06027734 (England and Wales) R8gl8tered Charity number 1118216 Reglstered office St Mark's Church Community Centre Calder Rise Brickhill Bedford MK417UY Trustees G R Cappleman K H AAbrahams M J Cooper JDay C T Izzard C Royden - Chairman A M Williams J Williams D Middlebrook B Southam Company Secrntary G R Cappleman Independent Examlner Karen Dyer FCCA GKP {Ampthill) Limited Chartered Accountants 3 Doolittle Yard Froghall Road Ampthill Bedfordshire MK45 2NW Bankers National Westminister Bank PIC 81 High Street Bedford MK40 1YN Page 4
ST ALBANS WOODLAND BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIVITIES Charitable Objects The St Albans Woodland Burial Trust is required by charity and company law to act within the objectives of its Memorandum ofAssociation. The St Albans Woodland Burial Trust's objects, as laid out in the Memorandum of Association are.. to provide and maintain for the benefrt of the public and for the advancement of Christian faith and education, woodland sites for the burial of the dead. to develop and preserve the sites to provide a semi-natural woodland environment. to ensure a diversity in woodland structure to safeguard notable species and communities. to support financially or otherwise Christian churches and Christian ministers engaged in ministry or providing services and support to the dying and the bereaved. Publlc benefits The directors confimi that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. The directors have referred to this guidance when reviewing the St Albans Woodland Burial Trust aims and objectives, and in planning the future activities of the Trust. Principle 1: The St Albans Woodland Burial Trust provides a wo)dland burial site for the burial of the dead in an ecological and environment8lly sensitive manner. It develops and maintains the site to provide a semi- natural woodland environment which safeguards notsble species and communiti88. It supports those engaged in providing services and support for the bereaved. Principle 2.. The woodland burial site is open to people of all faiths and those of no faith and can be used by those outside the immediate geographic area of Bedfordshire. It offers afft)rdabl8 and dignified burials to 811 those who wish to be buried there. ACHIEVEMENT AND PERFORMANCE Flnanclal Ba818 of Operatlon8 The Trust makes charges for burials, interment of ashes, scattering of ashes, grave digging, and for memorial trees and plaques. These charges are then used for the expenses of operations, chiefly the costs incurred with the operations of the Trust such as expenses on grave preparation, plaques and crosses, maintenance costs such as woodland management and administration, and act¢vity-based payments to the owner of Kaysoe Intemational. In the current year of operations income has also been received from donations. Approved by orderof the board oftrustees on................... and signed on its behalf by: GRCapp an - Trustee Page 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST ALBANS WOODLAND BURIAL TRUST Indep8ndent examiner's report to the trustees of St Albans Woodland Burfal Trust {'the Company,) I report to th8 charity trustees on my examination of the financial statements of the Company for the year ended 31 March 2024. Responslbilltles and basls of report As the charty's trustees of the Company (and its director8 for the purposes of company law) you are responsible for the preparation of the financial statements in accordanc8 Wlth the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the financial statements of the Company are not required to be audited under Part 16 of the 2006 Act or section 144(2) of the Charities Act 2011 ('the 2011 Act,) and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 (Ihe 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 examlnerfs statemant I have completed my examination. I confirm that no matters have come to my attention in connection with the examinatlon giving me cause to believe.. accounting records were not kept in respect of the Company 85 required by section 386 of the 20C6 Act: or the financial statements do not accord with those records., or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the financial statements give a true and fair view which is not a matter considered as part of an independent examination., or the financial statements 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 financial statements in accordance with the Financial Reporting Standard 8pplicable in the UK and Republic of Ire18nd (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 rep)rt to enable a proper understanding of the financial statements to be reached, Karen Dyer FCCA GKP (Ampthill) Limited Chartered Accountants 3 Doolittle Yard Froghall Road Ampthill Bedfordshire MK45 2NW Date.. Page 6
ST ALBANS WOODLAND BURIAL TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Unrestricted fund 2023 Total funds INCOME AND ENDOWMENTS FROM Notes Donations and legacies 1,579 2,594 Other trading activities 118108 151673 Total 119687 EXPENDITURE ON Raising funds Charitsble actlvltlas 77,377 108,224 Support 28,343 25,896 Governance costs Total 107 530 NET INCOME 12,157 16,983 RECONCILIATIONIOF FUNDS Total funds brought foplrfard 292,123 275,140 TOTAL FUNDS CARRIED FORWARD 292,123 The notes form part of these financial statements Page 7
ST ALBANS WOODLAND BURIAL TRUST BALANCE SHEET 31 MARCH 2024 2024 2023 Unrestricted Total fund8 fund FIXED ASSETS Tangible assets Notes 47,000 47,000 CURRENT ASSETS Debtors Cash at bank 3,589 266 152 269,721 6.525 253 517 260,042 CREDITORS Amounts falling due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted fvnds 10 12 TOTAL FUNDS The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audlt of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for {a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a tru8 and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small regime. (c) The finan 'al statements were approved by the Board of Trustees ..2.*Z.t.. and were signed on its behalf by: and authorised for issue on The notes form part of these financial statements Page 8
ST ALBANS WOODLAND BURJAL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basls of preparlng the financlal statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounls in accordance wtth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prapared under the historical cost convention. The presentation currency of the financial Ststements is in Pounds Sterling {£), which is the functional currency of the charty. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. Expenditur• Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charty to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tanglble flxed a880t8 Included within fixed assets is freehold land which is held at cost and no depreciation will be provided. Taxatlon The charity is exempt from corporation tax on it8 charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Penslon costs and other post-retlrement beneflts The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 9
ST ALBANS WOODLAND BURIAL TRUST NOTES TO THE FINANCIAL STATEMENTS contlnued FOR THE YEAR ENDED 31 MARCH 2024 2. OTHER TRADING ACTIVIES 2024 2023 Burials 55,871 69,164 Interment of ashes 9,415 16,681 Reservations 47,041 56,361 Memorial plaques, crosses, and trees 4,894 7.827 Bio container 887 1,640 118,108 151,673 3. RAISING FUNDS Raising funds, included in the above, are as follows.. Ralsing funds 2024 2023 Grave digger, plaques and crosses, celebrant fees 28,493 34,080 Commission 28,765 49,150 Events and refreshments 200 2,268 Site maintenance 19,425 22,195 Honorarium 70 Sundries 461 108224 4. SUPPORTCOSTS Management Govemance Totals costs Support 28,343 28,343 Governance costs 790 29,133 30,153 Page 10
ST ALBANS WOODLAND BURIAL TRUST NOTES TO THE FINANCIAL STATEMENTS continued FOR THE YEAR ENDED 31 MARCH 2024 SUPPORT COSTS - Continued 2024 2023 Wages 21,160 19,437 Pensions 448 397 Rent 1,550 1,200 Insurance 427 814 Subscriptions 905 825 Telephone 133 126 Postage and stationery 876 750 Mileage Allowance 1,615 1,919 Computer expenses 118 205 Professional fees 790 1,515 Bank Charges 313 223 General Expenses 798 Indapendent Examiner fee TRUSTEES. REMUNERATION AND BENEFITS During the year Honoraria payments of £0 {2023 - £70> vRre paid to trustees in relation to their role as trust administrators. There were no further trustees, remuneration or benefits for the year ended 31 March 2024. Tru8tees' expenses There were no trustee, expenses paid for the year ended 31 March 2024 nor the year ended 31 March 2023. Page 11
ST ALBANS WOODLAND BURIAL TRUST NOTES TO THE FINANCIAL STATEMENTS continued FOR THE YEAR ENDED 31 MARCH 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Total Unr8Stricted fund 2,594 151673 EXPENDITURE ON Raising funds 108,224 Charitable actlvltles Support Governance costs Total 25,896 137 284 NET INCOME 16,983 RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 31 March 2023 TANGIBLE FIXED ASSETS Freehold land COST At 1 April 2023 and 31 March 2024 47 NET BOOK VALUE At 31 March 2024 At 31 March 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Other debtors 3,147 422 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 other creditors Accruals and deferred income 118 258 Page 12
ST ALBANS WOODLAND BURIAL TRUST NOTES TO THE FINANCIAL STATEMENTS continued FOR THE YEAR ENDED 31 MARCH 2024 10. MOVEMENT IN FUNDS Nét Movement In Funds At 1.4.23 At 31.3.24 Unrestricted funds General Fund 292,123 12,157 304,280 TOTAL FUNDS Net movement in funds, included in the above are as follow8: Incoming resources Resources expended Movement in fund8 Unrestrlcted fund8 General Fund 119,687 (107.530) 12,157 TOTAL FUNDS Comparatlve8 for movement In funds Net Movement In Funds At 1.4.22 At 31.3.23 Unrnstrlcted fund8 General Fund 275,140 16,983 292,123 TOTAL FUNDS Comparative net movement in funds, included in the above are as follows.. Incomlng Rosource8 resources expended Movemant In funds Unrestricted funds General Fund 154,267 (137,284) 16,983 TOTAL FUNDS A current year 12 months and prior year 12 months combined position is as follows: Net Movement in Funds At 1.4.22 At 31.3.24 Unrestrlcted funds General Fund 275,140 29.140 304,280 TOTAL FUNDS Page 13
ST ALBANS WOODLAND BURIAL TRUST NOTES TO THE FINANCIAL STATEMENTS contlnued FOR THE YEAR ENDED 31 MARCH 2024 10. MOVEMENT IN FUNDS continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement In funds Unrestricted funds General Fund 273,954 (244,814) 29,140 TOTAL FUNDS 11. RELATED PARTY DISCLOSURES There are no transactions with related parties to be disclosed under the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 12. COMPANY LIMITED BY GUARANTEE The company 18 limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the comp8ny, in the event of winding up, such an amount as may be required not exceeding £1. There were 10 members as at 31 March 2024 {2023: 10). Page 14
ST ALBANS WOODLAND BURIAL TRUST DETAILED STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and legaciès Gifts Donations 350 1,229 1,579 1,351 1.243 2,594 Cxher tradlng actlvltle8 Burials Intem18nt of ashes Reservations Memorial plaques, crosses, and trees Bio containers 55,871 9,415 47,041 4.894 887 118,108 89,164 16,881 58,361 7,827 151,673 Total Incomlng r880urce8 EXPENDITURE Dlroct Costs Grave digger, plaques and cross88, Celebrant fees Commission Events and refreshm8nt8 Site mainten8n¢e Honorarium Sundries 119,687 154.267 28,493 28,765 200 19,425 34,080 49,150 2,268 22,195 70 461 108,224 494 77,377 Support Costs Management Wages Pensions Rent In8uranca Subscription8 Telephone Postage and ststionery Mileage allowance Computer expenses Professional fees Bank charges Ganeral Expenses 21,160 448 1,550 427 905 133 876 1,615 118 790 313 798 29,133 19,437 397 1,200 814 825 126 750 1,919 205 1,515 223 27,411 Governan¢o ¢08ts Accountancy fees 1,020 1,849 Total resources expended 107 530 Net Income This page does not fomi part of the statutory financial ststements. Page 15