## **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**
1
## **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**
2
**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**
3
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**
5
**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**
6
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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**
|**Fixed assets**
**Intangible assets**
**(Note 15)**
**Tangible assets**
**(Note 14)**
**Heritage assets**
**(Note 16)**
**Investments**
**(Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks**
**(Note 18)**
**Debtors**
**(Note 19)**
**Investments**
**(Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
|**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
2
## **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
3
## **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
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
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.
**----- Start of picture text -----**
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
**----- End of picture text -----**
> 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**
**----- Start of picture text -----**
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)
**----- End of picture text -----**
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**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**|
|---|---|
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**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
**----- End of picture text -----**
**Other information:**
**Analysis of expenditure on charitable activities**
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**----- Start of picture text -----**
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 - - - - - - - -
**----- End of picture text -----**
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## **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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11/07/2022
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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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11/07/2022
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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**
_**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 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)**
_**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)**
**_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**|**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.**_
CC17a (Excel)
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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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