2022-01-31-accounts - Exeter Dissenters' Graveyard Trust

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Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 01 02 2021 To 31 01 2022

Section A Reference and administration details

Charity name

Exeter Dissenters’ Graveyard Trust

Other names charity is known by Registered charity number (if any) 1159449

EDGT

Charity's principal address 21 The Mint, Exeter, Devon

Postcode

EX4 3BL

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Paul Chant	Secretary
	Peter Dare	Chairman
	Ian Varndell	Treasurer
	Gordon Read
	Nigel Fitzhugh
	SallyDyer
	Jane Marston
	Yvonne Hensman
	Claire Rudkins
	CathyMoran
	Stephen Wills

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

TAR

May 2022

Names and addresses of advisers (Optional information)

Type of adviser Name Address Independent examiner Thompson Jenner LLP 1 Colleton Crescent, Exeter, EX2 4DG Bank Co-operative Bank plc Delf House, Southway, Skelmersdale, WN8 6NY

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document Foundation model constitution

(eg. trust deed, constitution)

How the charity is constituted Charitable Incorporated Organisation (eg. trust, association, company) Appointed for a three-year term by the current Board of Trustees by Trustee selection methods resolution at a properly convened meeting of the Board. (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Board of Trustees

The initial Board was composed of members representing several heritage and community associations operating in the county of Devon. Close relationships were therefore formed with those associations, all of whom contributed seed funding for the early feasibility work. Whilst close working relationships still exist with the founding associations, new trustees are invited on the basis of their experience and appropriate expertise.

Induction and training of trustees

New trustees are sought from the local community on the basis of appropriate expertise as required by the Board or have a demonstrated interest in the Objects of the Trust. The charity trustees make available to each new charity trustee, on or before his or her first appointment: (a) a copy of the current version of our constitution; and (b) a copy of the CIO’s latest Trustees’ Annual Report and statement of accounts.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

To assist in the restoration, preservation, improvement, maintenance and conservation of Exeter Dissenters' Graveyard and to advance education in the graveyard and an understanding of the history and heritage of the graveyard and the people who were buried there.

TAR

May 2022

Improvement of the site allowing access to members of the public For many years the site known as the Exeter Dissenters’ Graveyard was derelict and was targeted by fly-tippers and substance abusers. The graveyard lies just outside Exeter city centre in an area of historic significance - the Southernhay and The Friars Conservation Area, next to a major hotel. It was an eye-sore for locals and visitors alike and was a constant target for developers. The principal work of the Trust is now to maintain the graveyard, conduct research into the people buried there and their families, and carry out repair work where appropriate. Research The Research Group continues to investigate individuals and families associated with the Graveyard. Over 115 family biographies have been uploaded to the Trust’s dedicated website (www.edgt.org.uk). Summary of the main activities undertaken for the Website and social media public benefit in relation to Our website (www.edgt.org.uk) is regularly updated with information these objects (include within about the project as well as photographs of the work and data about the this section the statutory people buried at the site. EDGT also operates a Twitter account declaration that trustees have (@ExeterDGT) and a Facebook page (@exeterdgt) which are updated had regard to the guidance occasionally. issued by the Charity Commission on public Education benefit) The global coronavirus pandemic impacted the planned programme of work and opening of the graveyard for most of the year. More information appears below. One paper on a historic person buried in the graveyard was published in 2021: Varndell, I.M. Mrs Hannah Tremlett: Linking Exeter with Dartmouth and the Industrial Revolution. Rep. Trans Devon. Assoc. Advmt Sci. , 153 : 307-336, 2021. Public benefit and EDGT trustees The trustees have regard to the guidance on public benefit issued by the Charity Commissioner and the trustees confirm that they have had regard to public benefit guides PB1, PB2 and PB3 issued by the Charity Commission when making decisions to which they are relevant.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where Volunteers relevant, about:

The EDGT has no employees and relies entirely on volunteers to plan, manage, undertake and report on the work of the charity, and maintain the site using paid contractors only where specialist knowledge, skills or equipment are required. Since 2014 volunteers have undertaken duties ranging from clearance work, building, pointing, stone repair and gardening to research work, stewarding and charity administration.

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

TAR

May 2022

TAR May 2022

Section D Achievements and performance

Summary of the main achievements of the charity during the year

Restoration

The principal restoration of the Graveyard was completed in 2018/19.

The main emphasis for the trustees is the maintenance of the graveyard, but they continue to increase its exposure to members of the public and ensure that fundraising meets the priorities for improvement works.

The trustees agreed to open the graveyard on Wednesdays and Saturdays for most of the year.

The Trust participated in the Heritage Open Weekend (18/19 September 2021).

Research

The Research Group has continued to expand the quantity and accuracy of its biographical database.

The Research Group met four times by videoconference in 2021 and shared a lot of data electronically.

On-line Activity

The website continues to report progress on the Project and publicise events. The Trust has a presence on Facebook and Twitter.

Visitor numbers are monitored and the most popular page visited is Social History which includes output from the EDGT’s active Research Group.

As QR codes are scanned by visitors to the graveyard this activity is captured electronically.

More QR code plaques will be installed in the graveyard in the coming years.

TAR

May 2022

Section E Financial review

EDGT aspires to accumulate reserves to the level of three years’ Brief statement of the operating expenditure. Whilst this report refers to the financial year to the charity’s policy on reserves end of January 2022, the Trustees are cognisant of the potential detrimental effect of HM Government’s restrictions, imposed during the financial year because of the COVID-19 global pandemic, on the longterm finances of the Trust. This will be kept under review during the current financial year. The trustees have not identified any potential concerns.

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include Principal sources of funding additional information, where None. relevant about:

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Ian Michael VARNDELL

Robert Paul CHANT

Position (eg Secretary, Chair, etc)[Hon. Treasurer ]

Hon. Secretary

Date 27 May 2022

TAR

May 2022

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Exeter Dissenters Graveyard Trust Charity No
(if any) 1159449
Annual accounts for the period
Period end
Period start date 01/02/2021 To date 31/01/2022
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Section A Statement of financial activities

Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 1 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 33 - - 33 12,934 51 45 - 96 68 - - - - - - - - - - - - - - - - - - -
	84 45 - 129 13,002
	- - - - - 1,333 2,403 - 3,736 5,411 - - - - - - 160 - 160 4,160
	1,333 2,563 - 3,896 9,571

	(1,249) (2,518) - (3,767) 3,431
	- - - - -
	(1,249) (2,518) - (3,767) 3,431
	30 (30) - - - - - - - - - - - - - - - - - -
	(1,219) (2,548) - (3,767) 3,431
	2,328 5,868 18,000 26,196 22,765
	1,109 3,320 18,000 22,429 26,196

Section B Balance sheet

Unrestricted funds £ F01 - - - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - - 18,000 18,000 - -	Total last year £ F05
			- 160 18,000 -
-	-	18,000 18,000	18,160
- 306 - 1,073	- - - 3,350	- - - 306 - - - 4,423
			- - - 8,336
1,379	3,350	- 4,729	8,336
300	-	- 300	300
1,079	3,350	- 4,429	8,036

1,079	3,350	18,000 22,429	26,196
			- -
- -	- -	- - - -

1,079	3,350	18,000 22,429	26,196
- 1,109	3,320	18,000 18,000 3,320 - 1,109 -
			18,000 5,868 2,328
1,109	3,320	18,000 22,429	26,196
Signature		Print Name Paul Chant Ian Varndell	Date of approval dd/mm/yyyy 27/7/2022 27/7/2022

CC17a (Excel)

11/07/2022

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• and with • and with The charity cons FRS 102.* • and with the C	  the Statement of Recommended preparing their accounts in accord in the UK and Republic of Ireland the Financial Reporting Standard Ireland (FRS 102) titutes a public benefit entity as defined by harities Act 2011.	TRUE Practice: Accounting and Reporting by Charities ance with the Financial Reporting Standard applicable (FRS 102) issued on 16 July 2014 applicable in the United Kingdom and Republic of

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Disclosure of any uncertainties that make the going concern assumption doubtful; An explanation as to those factors that support the conclusion that the charity is a going concern;	*Not Applicable* *Not Applicable* *Not Applicable*

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No		* -Tick as appropriate

Please disclose:

*(i) the nature of the change in accounting policy;*	Not Applicable
*(ii) the reasons why applying the new accounting policy*
*provides more reliable and more relevant information;*	Not Applicable
*and*
*(iii) the amount of the adjustment for each line affected*
*in the current period, each prior period presented and*
*the aggregate amount of the adjustment relating to* *periods before those presented, 3.44 FRS 102 SORP.*	Not Applicable

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No *Please disclose* *(i) the nature of* *(iii) where prac* *more future pe* *(ii) the effect of* *assets and liab*		* -Tick as appropriate
	: *any cha* *ticable, th* *riods.* *the chan* *ilities for*	Not Applicable Not Applicable Not Applicable *nges;* *e effect of the change in one or* *ge on income and expense or* *the current period; and*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No *Please disclose* *(i) the nature of* *(ii) for each pri* *amount of the c* *affected; and* *(iii) the amount* *earliest prior pe*		* -Tick as appropriate
	: *the prior* *or period* *orrection* *of the co* *riod pres*	Not Applicable Not Applicable Not Applicable *period error;* *presented in the accounts, the* *for each account line item* *rrection at the beginning of the* *ented in the accounts.*

CC17a (Excel)

11/07/2022

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.

Yes
No
N/a

Yes
No
N/a
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Yes
No
N/a
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No
N/a
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No
N/a
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Yes
No
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No
N/a
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No
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No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a

Yes
No
N/a


Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and losses any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. Governance and support costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance conditions service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial The charity accounts for basic financial instruments on initial recognition as per paragraph instruments 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

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Yes No N/a
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The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a Current asset equivalents with a maturity date less than one year. These include cash on deposit and cash investments equivalents with a maturity date of less than one year held for investment purposes rather than to  meet short term cash commitments as they fall due. Yes No N/a

They are valued at fair value except where they qualify as basic financial instruments.  POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 33 - - 33 34
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - 12,900
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 33 - - 33 12,934
Charitable Book sales
activities: 51 - - 51 68
Refund - 45 - 45 -
- - - - -
Other - - - - -
Total 51 45 - 96 68
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 84 45 - 129 13,002
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
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CC17a (Excel)

11/07/2022

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Other
Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.

This year
£
-
-
-
-
Total
-
Last year
£
12,900
-
-
-
Total 12,900
This year
This year
Last year
Last year
National Heritage Lottery Fund
Description
Description

CC17a (Excel)

11/07/2022

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

----- Start of picture text -----
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Insurance 261 - - 261 241 - - 241
Legal & Professional 318 - - 318 312 - - 312
Repairs and Maintenance
- 2,403 - 2,403 - 4,692 - 4,692
Office Costs 754 - - 754 166 - - 166
Total expenditure on charitable
activities 1,333 2,403 - 3,736 719 4,692 - 5,411
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Depreciation - 160 - 160 - 4,160 - 4,160
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - 160 - 160 - 4,160 - 4,160
TOTAL EXPENDITURE 1,333 2,563 - 3,896 719 8,852 - 9,571
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Other information:

Analysis of expenditure on charitable activities

CC17a (Excel)

11/07/2022

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This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of Costs year undertaken funding of Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
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CC17a (Excel)

11/07/2022

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation
		Freehold land buildings £	&	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of the year			-	-	-	20,801		20,801
Additions			-	-	-	-		-
Revaluations			-	-	-	-		-
Disposals			-	-	-	-		-
Transfers *			-	-	-	-		-
At end of the year			-	-	-	20,801		20,801
14.2 Depreciation and impairments
	**Basis	SL or RB (Straight Line or Reducing Balance)		SL or RB	SL or RB	SL or RB	SL or	RB
	** Rate					20%

At beginning of the year			-	-	-	20,641		20,641
Disposals			-	-	-	-		-
Depreciation			-	-	-	160		160
Impairment			-	-	-	-		-
Transfers*			-	-	-	-		-
At end of the year			-	-	-	20,801		20,801
14.3 Net book value
Net book value at the beginning of the	year		-	-	-	160		160
Net book value at the end of the year			-	-	-	-		-

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14.4 Impairment

14.5 Revaluation
14.6 Other disclosures
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible
fixed assets.
the name of independent valuer, if applicable
the carrying amount that would have been recognised had the assets been
carried under the cost model.
the methods applied and significant assumptions
This year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
the effective date of the revaluation
Last year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
If an accounting policy of revaluation is adopted, please provide:

This year
Last year
- -
This year
Last year
£
£
- -
- -

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

		This year Last year
(i) Explain the nature and scale of heritage assets held.		The Trust owns the freehold of the graveyard which is a site of historic significance, as designated by Exeter City Council, lying in the Southernhay and The Friars Conservation Area close to the Roman wall and to two other non- Anglican burial grounds. The graveyard opened in 1748 and closed in 1854. Many of the 1500+ people buried in the graveyard were merchants and professionals who contributed to the wealth of Georgian and early Victorian Exeter. The significance of the graveyard as a heritage asset is recognised by Historic England, Devon Gardens Trust, Exeter Historic Buildings Trust and the Heritage Lottery Fund.
(ii) Explain the policy for the		Since 1888 the graveyard has been neglected, with a succession of owners planning to develop the site into housing and as a small car park. In 2012, a consortium of heritage groups was formed to acquire the site from a local developer. The plan was to undertake restorative work to the retaining and boundary walls, to the monuments and to the general site as a historic designed
acquisition, preservation,		landscape. Funds were raised to acquire the site and a significant amount of
management and disposal of	heritage	funding was secured from many sources, but principally from the Heritage Lottery
assets.		Fund. All the conservation work was carried out under professional supervision and the site continues to be improved for public benefit. A Board of Trustees was formed and they manage the site with the assistance of a dedicated group of volunteers. There is no plan to dispose of the site but the process for disposal is included in the governing CIO model constitution.
16.2 Cost or valuation
		Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4 Total £ £ £ £ £
At beginning of the year		18,000 - - - 18,000
Additions		- - - - -
Disposals		- - - - -
Revaluations		- - - - -
Transfers *		- - - - -
At end of the year		18,000 - - - 18,000
16.3 Depreciation and impairments
	**Basis		Straight Line ("SL") or Reducing Balance
	** Rate

At beginning of the year		- - - - -
Disposals		- - - - -
Depreciation		- - - - -
Impairment		- - - - -
Transfers*		- - - - -
At end of year		- - - - -

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16.4 Net book value

Net book value at the beginning of the year Net book value at the end of the year	18,000 - - - 18,000 18,000 - - - 18,000

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16.5 Impairment

This year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	At valuation Group A At cost Group B Total £ £ £ 18,000 - 18,000 - - - - - - - - - - - -
	18,000 - 18,000

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year Last year

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16.9 Five year summary of heritage assets transactions

----- Start of picture text -----
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments.

----- Start of picture text -----
This year Last year
19.1 Analysis of debtors
£ £
Trade debtors - -
Prepayments and accrued income - -
Other debtors 306 -
Total 306 -
----- End of picture text -----

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors

----- Start of picture text -----
This year Last year
£ £
- -
- -
- -
- -
Total - -
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

This year Last year £ £ Accruals for grants payable - - Bank loans and overdrafts - - Trade creditors - - Payments received on account for contracts or performance-related grants - - Accruals and deferred income 300 300 Taxation and social security - - Other creditors - - Total 300 300 20.2 Deferred income *Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Amounts falling due within one year Balance at the end of the reporting period *Please complete this note if the charity has deferred income.* This year	This year Last year £ £ - - - - - - - - 300 300 - - - - Amounts falling due within one year	This year Last year £ £ - - - - - - - - - - - - - - Amounts falling due after more than one year
	300 300	- -
		This year Last year £ £ - - - - - - Last year
		- -

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - - - 4,423 8,336 - -
	4,423 8,336

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Exeter Historic Buildings Trust PE Gift of land to be maintained by the charity 18,000 - - - - 18,000
Conservation works to the wall &
Hertitage Lottery Fund R monuments within the Graveyard 5,488 45 (2,563) 350 - 3,320
The Leche Trust R Restoration of two Gifford family tombs - - - - - -
Council of British Archaeology R Initial supervisory archaeology work - - - - - -
Seating Grant R Provision of a bench in the grounds - - - - - -
Hartley Wood Memorial R Upkeep of the Hartley Wood Memorial 380 - - (380) - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds UR N/a 2,328 84 (1,333) 30 - 1,109
Total Funds 26,196 129 (3,896) - - 22,429
----- End of picture text -----*

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Exeter Historic Buildings Trust PE Gift of land to be maintained by the charity 18,000 - - - - 18,000
Conservation works to the wall &
Hertitage Lottery Fund R monuments within the Graveyard 3,940 12,900 (8,852) (2,500) - 5,488
The Leche Trust R Restoration of two Gifford family tombs - - - - - -
Council of British Archaeology R Initial supervisory archaeology work - - - - - -
Seating Grant R Provision of a bench in the grounds - - - - - -
Hartley Wood Memorial R Upkeep of the Hartley Wood Memorial 380 - - - - 380
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds NR N/a 445 102 (719) 2,500 - 2,328
Total Funds 22,765 13,002 (9,571) - - 26,196
----- End of picture text -----*

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

----- Start of picture text -----
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and This transfer was as the result of the correction of an item of £ 30.00
restricted funds expenditure that was incurred in the 2019 financial accounts
Between endowment and
restricted funds
Between endowment and
unrestricted funds
----- End of picture text -----

Last year

Last year
	Reason for transfer and where endowment is converted to income,	Amount
	legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds

27.4 Designated funds

This year

Planned use Purpose of the designation Amount

Last year

Planned use Purpose of the designation Amount

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order, governing document) *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* *Please give details of why remuneration or other* *employment benefits were paid.*	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Last year

None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)

Name of trustee Legal authority (eg order, governing document) *Please give details of why remuneration or other* *employment benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.*	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

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28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

----- Start of picture text -----
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
----- End of picture text -----

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year
There have been no related party transactions in the reporting			period (True	or False)			TRUE

								Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end		written off during reporting
								period
			£		£	£			£





*In relation to the transactions above, please provide the*
*terms and conditions,*	*including any*	*security and the nature*
*of any payment (consideration) to be provided in*
*settlement.*

For any related party, please provide details of any guarantees given or received.

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Last year

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad
Amount during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the nature
of any payment (consideration) to be provided in
settlement.
----- End of picture text -----

For any related party, please provide details of any guarantees given or received.

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