Trustees’ Annual Report for the period
From 1 February 2022 To 31 January 2023 Charity name: Exeter Dissenters’ Graveyard Trust
Charity registration number: 1159449
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | 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. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
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 120 family biographies have been uploaded to the Trust’s dedicated website (www.edgt.org.uk). Website and social media Our website (www.edgt.org.uk) is regularly updated with information about the project as well as photographs of the work and data about the people buried at the site. |
| EDGT also operates a Twitter account (@ExeterDGT) and a Facebook page (@exeterdgt) which are updated occasionally. Education EDGT trustees collaborated with the Exeter Historic Buildings Trust (EHBT) on a fund- raising event – “An evening of dissent” on 9thSeptember 2022. Members of EDGT presented oral biographies of four people associated with the Unitarian congregation of Exeter, and an entertaining talk was given by Emeritus Professor Norman Vance. An exhibition on the history of dissent in Exeter and the origins of the Dissenters' graveyard including some artefacts discovered during the conservation work complemented the presentations. Around thirty people attended the event, and this was considered to be successful given that HM Queen Elizabeth II died the day before. |
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|---|---|---|
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. |
Additional information (optional) You may choose to include further statements where relevant about:
| SORP reference | ||
|---|---|---|
| Policy on grant making | Para 1.38 | NA |
| Policy on social investment including program related investment |
Para 1.38 | NA |
| Contribution made by volunteers |
Para 1.38 | Volunteers 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. |
| Other |
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | 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. Research The Research Group has continued to expand the quantity and accuracy of its biographical database. The Research Group met twice in person and once by videoconference in 2022 and shared a lot of data electronically. Conservation Several trustees undertook conservation training in 2022 led by Kate Berlewen from Exeter’s Royal Albert Memorial Museum. The funding for the training was provided by the National Heritage Lottery Fund in 2020/21. 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. In the financial year there were 10758 visits to the website and over 26400 page views. As QR codes are scanned by visitors to the graveyard this activity is captured electronically. Over 870 scans were recorded in the period 2021-May 2023. More QR code plaques will be installed in the graveyard in the coming years. |
Additional information (optional)
You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 | |
|---|---|---|
| Performance of fundraising activities against objectives set |
Para 1.41 | |
| Investment performance against objectives |
Para 1.41 | |
| Other |
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | The trust has £22,429 total funds, of which £780 are unrestricted, £440 are restricted, and £18,000 relate to Heritage Assets. |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | EDGT aspires to accumulate reserves to the level of three years’ operating expenditure. This will be kept under review during the current financial year. |
| Amount of reserves held | Para 1.22 | The trust has £22,429 total funds, (2022: £26,196) of which £780 are unrestricted (2022: £1,109); £440 are restricted (2022: £3,320); and £18,000 relate to Heritage Assets (2022: £18,000). |
| Reasons for holding zero reserves |
Para 1.22 | NA |
| Details of fund materially in deficit |
Para 1.24 | NA |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | NA |
Additional information (optional)
| Additional information (optional) | Additional information (optional) | |
|---|---|---|
| You may choose to include further statements | where relevant about: | |
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | Principal sources of funding None. |
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 |
A description of the principal Para 1.46 risks facing the charity Other
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 |
Foundation model constitution |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Charitable Incorporated Organisation |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Appointed for a three-year term by the current Board of Trustees by resolution at a properly convened meeting of the Board. |
Additional information (optional) You may choose to include further statements where relevant about:
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | 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. |
|---|---|---|
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | |
| Relationship with any related parties |
Para 1.51 | |
| Other |
Reference and Administrative details
| Charity name | Exeter Dissenters’Graveyard Trust |
|---|---|
| Other name the charity uses | EDGT |
| Registered charity number | 1159449 |
| Charity’s principal address | 21 The Mint Exeter Devon |
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 | 1/2/2022-31/12/2022 | |||
| Nigel Fitzhugh | ||||
| SallyDyer | ||||
| Jane Marston | ||||
| Claire Rudkins | ||||
| CathyMoran | ||||
| Stephen Wills | ||||
– Corporate trustees names of the directors at the date the report was approved
Director name
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
| Names and addresses of advisers (Optional information) | Names and addresses of advisers (Optional information) | Names and addresses of advisers (Optional information) |
|---|---|---|
| Type of adviser Name Address |
||
| Independent examiner | Thompson Jenner LLP | 1 Colleton Crescent, Exeter EX2 4DG |
Name of chief executive or names of senior staff members (Optional information)
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
||
|---|---|---|
| Ian Michael VARNDELL | Robert Paul CHANT | |
Hon. Treasurer |
Hon. Secretary | |
| 2 August 2023 | ||
| 2 August 2023 |
CHARITY COMMISSION FOR EN6LAND AND WALES Exeter Dissenters Graveyard Trust Charity No 1159449 Annual accounts for the period Period end date Period start dale 0110212022 To 3110112023 Section A Statement of financial activities Restricted income funds Recommended categories by activity unStrICted funds Endowment funds Prior year funds Total funds Incoming resources {Note 3) F01 F02 F03 F04 F05 Incorne and 8ndowrnent5 from.. Donations and leg2ties Charitable 8diwtie$ S01 107 489 107 489 33 96 S02 Other tradin9 Actsvilies Investments S03 SQ4 Sep8r81e material rtem of In¢ome Other S05 SQ6 rotsl Resources expended (Note 61 S07 596 596 129 Expenditur8 on.. R8iwng funds Ch£ritable adivilies 908 SQ9 925 2,880 3,805 3,736 serate material rtem of expense Other sio S11 160 3,896 Totsl S12 925 2,880 3,805 Net incomel{expenditurg1 before investment gainsl{lossesl S13 13291 12,8801 13,2091 13,7671 S14 Net incomel{expendlturel Extraordinary items Transfers between funds Other recognised gainslllosses)- 815 13291 12,8801 13,2091 13,7671 S16 S17 Gains and Ios5e5 on revaluation ol fixed asse15 forlhe charity'5 ovffl use Other gain51llosses Net movèment ITn funds S18 819 S20 329 2,880 3,209 Reconciliation of funds.. Total funds brought foNard S21 1,109 780 3,320 440 18,000 18,000 22,429 19,220 26,196 22,429 Totol funds carried forword S22
Section B Balance sheet Restricted income funds Unrestrlcted funds Endowment Total thls funds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 FOS (Note 15) (Note 141 (Note 16) (Note 17) Total fixed assets B01 B02 B03 18,000 18,000 18,000 B04 B05 18,000 18,000 18,000 Current assets Stocks (Note 18) Debtors (Note 19) Investments {Note 17.4) Cash at bank and in hand (Note 241 Total current assets B06 807 306 608 B09 44 4,423 4,729 B10 1,080 440 1,520 Creditors: amounts falling due within one year (Note 20) B11 300 300 300 Net current assets/(liabilities) B12 780 440 1,220 4,429 Total assets less current liabilities B13 22,429 Creditors: amounts falling due after one year {Note 20) Provisions for liabilities B14 B15 Total net assets or liabilities Funds of the Charity Endowment funds {Note 271 Restricted income funds (Note 271 Unrestricted funds Revaluation reserve B16 780 440 18,000 19,220 22,429 B17 18,000 18,000 440 18,000 3,320 1,109 B18 440 B19 780 780 620 Total funds B21 780 440 18,000 19,220 22,429 Signed by one or two trustees on behalf of all the trustees Date of approval ddlmml Signature Print Name lan M. Varndell 21812023 R. Paul Chant 21812023
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 notelsl to these accounts. The accounts have been prepared in accordance with.. the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued on 16 July 2014 and with. and with. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102." TRUE -Tick as appropriate 1.2 Going concern If there are material uncertainties related to events or conditions that cast significant doubt on the ¢harity's ability to continue as a going concern, please provide the following details or state "Not applicable" if appmpriate.. An explanation as to those factors that support the conclusion that the charity is a going concern., Not Applicable Disclosure of any uncertainties that make the going concern assumption doubtful., Not Applicable 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. 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" -Tick as appropriate No. Please disclose.. (i) the nature of the change in accounting policy,. Not Applicable
(li) the reasons why applying the new accounting policy pmvides more reliable and more relevant inf0rn7ation,' and Not Applicable (iii) the amount of the adjustment for each line affected in the current period, each priorperiodpresented 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. -Tick as appropriate Please disclose.. (i) the nature of any changes,. Not Applicable (li) the effect of the change on income and expense or assets and liabilities for the current period,. and Not Applicable (iii) where practicable, the effect of the change in one or more future periods. Not Applicable 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. -Tick as appropriate Please disclose.. (i) the nature of the priorperiod error,. Not Applicable (li) for each prior period presented in the accounts, the amount of the correction for each account line item affected.. and (iii) the amount of the correction at the beginning of the earliest priorperiod presented in the accounts. Not Applicable Not Applicable
Section C Notes to the accounts Iconti Note 2 2.2 INCOME Accounting policies This stsnd8rcl list of accounting polici8s has b88n appli8d by th8 charity 8xc8Pt forthose tick8d'No' or'N/8'. Wh8f8 a different or additK)nalpolicy h8s been adopteLI then fhis is defailed in the bo¥ bplow. Re¢ognltlon of Income These are included in the Statement of Financial Activrtie5 ISOFAI when. the charity comeS entitled to the resources., il is Tnoie likely than not that the trustees wll receive the resour." and the monetary value Can be me28ured with sufficient reliability. Yes Nla There has been no oftsetting of as*ts and liabilities. or in¢tsme and expenses. unless requiEd or permill8d by the FRS 102 SORP or FRS 102. Yes No Nla Offsettlng Yes Nla Grants and donations are only includ8d in the SoFAwhen the g8neral income recognition criteria a mel15.10 to 5.12 FRS102 SORPI. Grants and donations In the case of performance related grants. income must only be iecognised to the extent that the charity has provided the 8pecified goods or seN1$ as entitlement lo the grant only occurs when the Performan related conditions are Tnel15.16 FRS 102 SORPI. Legaoes are included in the SOFAwhen receipt is probab. that is. when there has been grant of probate. the executor8 hav& e81ablished that ther& are suffici8nt assets in the estate any conditions allached to the legacy are either wthin the control of the charity or have b8en met Yes No Nla Legacies Yes No Nla Yes Nla Government grants The d)arity has received government grants In the reporting period Gift Aid receivable is included in in¢ome when there is a valid de¢laration from the donor. Any Gift Aid amount recovered on a donation is Consered to be part of that grft and 1$ tald as an addition to the same fund as the initial don2tion unless the donor or the terrns of the appeal have specified olheNise. Tax reclaims on donations and gifts Yes Nla Contractual income and This is onty included in the SOFA once the charity has provided the related goods or pertormance related Servi$ or met the performance related conditions. grants Ye5 No Nla Yes Donated goods Donated good8 are measured at fair value lthe amount forwhich the asset could be exchanged) unless impractical to do so. Nla The cost of any 81ock of goods donated for distribution to nefICiarIeS is deemed to be the fair value of Ih05e gifts at the time of their receipt and they are recognlsed on receipt In the reporting p8riod In which the stocks are dislributsd, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured al fair value on initial recognition, which is the expected proteeds from sale le8s the expected costs of sale, and recognised In'lncome from other trading activities, with the corresponding stock recognised in the balance sheet. On its sale the value of 81ock is charged against'lncome from other trading activities, and the proceeds frorn sale are a150 recognised as'lncome from other trading activities,. Yes No Nla Yes Nla Yes Nla Goods donated for on-going use by the tharily are tOgl$ed as tangible fixed assets and induded in the SOFA as incoming r880urces when receivable. Yes Nla Gifts In kind for use by the ¢harity are included in the SOFA as income from donations when recewable. Donated services and facilitie5 Donated services and falitIeS are induded in the SOFAwhen received at the value of the gift to the charity provided the value of the gift can be measured reliably. Yes Nla Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised 88 an expense under the appropriate heading in the SOFA. Yes Nla Yes No Nla Support costs The charity has incurred eXndItUre on support costs.
Volunteer help The value of any voluntary help received is not induded in thè accounts but Is described in the tru51ees' annual report. Yes Nla No Nla Income from interest. royaltles and dlvldends This 18 Included in the accounts when re(*ipt is probable and the amount re1Vab c8n be tnea5ured reliably. Income frorn membership Mernbeiship Subscriptions received in the nature of a gift are recognised in Donations subscriptions and Leg2ties. Yes ND Nla Membership subscriptions which gives a member the right to buy seNices or other benefits are re¢ognised as In¢ome earned from the provision of goods and seN1$ as income from charitable activities. es No Nla Yes No Nla Settlement of insurance claims Insurance claims are Dnty included in the SOFA when the g8neral income reccqnition Criteria are met15.10 to 5.12 FRS102 SORPI and are included as an item of other income in the SOFA. Yes Nla Investment galns an losse5 This includes any realised or unrealised gains or losses on the sale of investments and any gain or1088 resutting from revaluing investments lo market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilit5 are cOgnised Whe it is more likely than not that there Is a 931 or constructive obligation committing the charity to pay out resources and the amount of the obligation can MeaSud with reasonable rtainty. Support costs have been allocated belween governan costs and other support. Governance costs comprise all c08ts involving public accountability of the charity and its compliance wth regulation and good practi. Yes No Nla es fjovernan¢e and support cost5 Support costs Include central functions and have been allocated lo activity cost categories on a basi5 consistent with the use of reSours, eg allocating property costs by floor areas. or per c2Plta. staff costs by the lime snt and other cost8 by their usage. Yes No Nla es Nla Grants with perfomiance conditions Where th& charity giv88 8 grantwith condition8 for its payment Ing a specific18vel of servits or oulpul to be provided, such grants are only re¢ognised in the SOFA tsn the recipient of the grant has provided the speCifd serwice Dr output. Grants payable without performance condltlons Where re are no condition8 attaching to the grant that enable8 the donor d)arity to realistically avo the cornTnitTnenl, a liability for the full funding obligation must be recognised. Yes Nla Yes No Redundancy cost The tharity made no redundancy paym8nt8 during the reporting period. Nla Deferrgd incorne No material item of deferd income has been induded in the a¢¢ounts. Yes Nla es Nla Credito The charity has creditors whith are measured at settMent arnount5 le55 any trade discounts A liability is measured on recognition at rts historical cost and then subs8qu?ntty MeaSud at the best estimate of the amount reQuid to settle the obligation at tt)e reporting date The ¢harily a¢¢ounts for basic financial Instruments on initial rectynition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as p8r paragraphs 11.17 to 11 19. FRS102 SORP. Provi5ion5 for liabilit195 Yes Nla Basic financial In$trumÈnts Yes No Nla 2.4 ASSETS Tanglble tlxed assets for These are capitalised rfthey Can be used for MO than one year. and ¢ost at least use by Charity Yes Nla They are valued at Cost. The depreciation rates and methods used a disdosed in note 9.2. The charity has intangible fixed assets, that is, non-monelary assets that do not have physit21 substance bul are Identifiable and are controlled by the charity through custY or legal rights. The amortisalion lates and methods used are disdosed in note 9.5 Intanglble fixeil a$$ets Yes Nla es They are valued at cost.
Herllage a$$ets The charity has heritsge assets, that is, non-monelary assets with historic, artistic, scientific. teehnobgical. geophysicAI or environmental qualities that are he and rnaintained principally for their contribution to kno%edge and cutture. The depreciation rates and methods used as disclosed in note 9.8.1.4. Yes Nla Yes Nla They are valu8d at cost. Investments Fixed a8sel investmen18 in quoted shares, traded bonds and 8imilar investmen18 8re valued at initially at cost and subsequentty at fair value Ilheir market value) al the year end. Thè same treatment is applied to unlisted Investments unless fair value t2nnol be rneasured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and Cash and ¢ash equivalents with a maturity dats of less than 1 year are treated as current a88el investments Yes Nla Yes Nla Stocks and work in progress Stocks held for sale as part of non-charitable trade are mea8ured at the lower or cost or net realisable value. Yes No Nla Goods or seNices provided a8 Part of a charitable activity are measured al net realisable value based on the setvice potential provided by iterns of 51ock. es Nla Work in progress 15 valued ai cost le55 any foreseeable10s5 that 15 likely to occur on the contract Yes No Nl Debtors (including trade debtors 8nd loans receivable) are measured on initial recognition at sewemenl amount after any trade discounts or amount tydvand by the charity. Subseouenlly. they are measured at the cash or other consideration exp&cled to be received. Yes Nla Debtors The charity has has investments which it holds for res8 or pencling their sale and cash and cssh equivalents with a maturity date less than one year. These includ& ca8h on deposit and cash equivalents with a tn3lurity date of less Ih3n one year held for investment purposes rather than to m88t Short term c88h commitments as they fall due. Current asset Investments Yes No Nla Yes No Nla They are valued at fair value exceptwhere they quslrfy as basic finsncial instruments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts (conti Note 3 Analysis of income Rostrfctgd Unrestrfcted Income funds funds Endowment funds Totsi funds Prioryear Anal Donations 8nd ifts Gift Aid Legacies General grants provided by governmenuother charities Mernbership subscriptions and sponsorships which ar& in 8ub812nce donations Donated goods. faeililies and 88Nices Other is Donations and le9aci8S'. 107 107 33 Totsl 107 107 33 haritable activities: Book sales Refund 49 49 51 45 Other 440 489 440 489 Total 96 Other tradlng activities= Other Total Incomè from inve8tments'. Inieresl income Dividend Income Rental and leasing income Other Total Separat• material item of income= Totsl Other: Conversion of endowment funds into income Gain on disposal of a tangibk fixed asset held for charil 's own use Gain on disposal of a progratnme related Investment Royalties from the exploitstion of intellectual hts Other Totsl TOTAL INCOME 596 598 129 Other infomiation= All income in the prior year was unrestricted except lor.. Iplease providè de8¢ription and amountsi Where •ny entlowmentfund 1$ converted Into In¢oms In the roportlng period, please give the reason forthe conversion. Whar8 ondowmertfund Is converted Iiito In¢om• It) tho pvlor perlod, please g6ve the reason for the ¢onverslon. Wfthln iho In¢omo Iwms 8bovo thofollowlng emS are motsrlal.. Iplease disclose the nature, amount and any prioryear amounts)
Section C Note5 to the account5 Note 6 Analysis of expenditurn Thls year Last year Ro8tricted Unrestricted Rpstricted funds income funds Endowment funds Unrestricted funds Endowrnert fund8 Analysls Expendlture on ralslng funds.. Incurred seekin donations Incurred seekin le acies Incurred seekin rants eratin membershi schemes and Sla fundraisin events Fudr81sin ents Operating charity shops Total funds lunds Total funds eiatin a tradin cotn an Advert151n tnaiketin direct mail and start u C05t5 Incurred In eneiatin Database develo ent Costs Other tradin activities Investment mana ement costs". Portft>lio mana ement costs Cost ol obtainin investment advi Investment administration costs ro ert licencin costs Rent collection, ro airs and Total expenditure on raising funds Expenditure on charltable actlvStles'. Insuran Legal & Professional Repairs and Maintenan OffiTr Costs Total expenditure on charitable activities 261 324 261 324 261 318 261 318 2.880 340 2.403 340 754 754 925 3.805 1.333 2.403 Se arate material item of ex ense Total Other De reciation 160 160 Totsl other expenditure TOTAL EXPENDITURE 160 2,563 160 3,896 925 2,880 3.805 1,333 Other infomiation.. Analysis of expenditure on charitable activities This Grant funding of activities ear Last Grant ftjnding of activities ear Activitie5 undertaken direct Actlvlty or programme Support Costs Totsi th1$ year Activitie5 undertaken direct Support Costs Total last year Activit 1 Activit 2 Other Total
Section C Notes to the accounts Icontl Note 14 Tangible fixed assets Please tomplete this note if the charityhas tangible fixed assets 14.1 Cost or valuatlon Freehold land & buildings Other land & Plant, machinery and motor vehicles Fixtures, fittings and equiprnent Total At the b8ginning of the year Additions Revaluations Disposals Transfers" At end of the year 20,801 20.801 20.801 14.2 DepreGiation and impairments -Basis SL or RB (Straight Line or Reduong Balance) SLorRB SLorRB SL SLorRB Rate 20° At beginning of the year 20.801 20.801 Disposals Depreciation Impairment Transfers" At end of the year 20.801 20.801 14.3 Net book value Nel book value al the beginning of the year Nel book value al the end of the yesr 14.4 Impalrment rills year.. Please provAde a deS¢ptIOn of Ihe events and clrcumst8nces that ltd lo the recognition orreversal of an impairnjont loss. Lasl yeèr.- Pl$*proVide a descriplion of tltre events and ¢ircum$t8nte$ tltrat led lo the recognlllon orrevet¥alof &n Imp8hrmenl loss. 14.5 Revaluatlon If an accountrng policy of revaluation is adopted. please provide.. tIRe effeclive date of the rewaluotion the narne of independent valuer. if applicable the methods applied and significantassumptions the carrying amount Ihat would have l)een recogni5edhad the a55ets been Carnied under the Cost model. This ar Last ear 14.6 Other disclosures Thls year Last year (i) Please state the amount of borrowing costs, if anyi CaPitalis8d in the construction of tangible )Fxedassets and the c#pitslis#ti¢)n rate vse<l. (li) PlÈasÈ provide the èmourti of ¢t)ntra¢tual commitment$ forthe a¢qui$ition t)f Ilxed assets. (Illl DetaAls of the exlstence and canylng8mounls olproperty, plant8nd equipment to which the ch<7rityhas r8stricl8d title orthataroplodgedas security forliabilities. The YthnSfe"rOWjS formovements befween fjxed assetca1eg[es. "Plesse the rnethod of depEGiation by deleting the fflethod notappliGable (SL= 5traightline. RB= EduGing bs13nGe). A150ple85e indicate the rste ordepCIation.' for81gh£ lit7e, wh8tis the anfiopated life of the asset lin yeasB}.' forreducing belat, whatis the perc8ntage 8nnu81 deduclion.
Section C Notes to the accounts Icontl Note 16 Herltsge 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 The Trust owns the freehold of the graveyard which is a sile of historic significance, as designated by Exeter City Council, lying in the Southernhay and The Friars Conservation Area close lo the Roman wall and lo two other non-Anglican burial grounds. The graveyard opened in 1748 and closed in 1854. Many of the 1500+ pèople buried in the graveyard were merchants and professionals who contributed lo the wealth of Georgian and early Victorian Exeler. The Significan of the graveyard as a herrtage asset is recognised by Historic England, Devon Gardens Trust, Exeter Historic Buildings Trust and the Heritage Lollery Fund. lil Explain the nature and scalg of heritage assets held. Since 1888 the graveyard has been neglected, with a succession of owners planning lo develop the site into housing and as a small car parf(. In 2012, a consortiLJm of heritage groups was formed lo acquire the sile from a local developer. The plan was to undertake restorative work lo the retsining and boundary walls, to the monuments and to the general sile as a historic designed landscape. Funds were raised lo acquire the sile and a signrficanl amount of funding wa5 secured from many sources, but piincipally from the National Lottery Heritsge Fund. All the conservation work was carried out under professional supervision and the sile continues to be Improved for public benefit. A Board of Trustees was formed and they manage the sile with the assistance of a dedicated group of volunteers. There is no plan lo dispose of the site but the process for disposal Is included in the governing CIO model conslitulion. lill Explain the policy for the acquisition, preservation, management and disposal of heritage assets. 16.2 Cost or valuation Heritage asset Heritage asset Heritage asset Heritsge asset Total At beginning of the year Additions Disposals Revaluations Transfers ' At end of the year 18,000 18,000 18,000 18,000 16.3 Depreciation and impairments 'Ba$i$ None $aIghl Line 'SL"l or Reducin9 Bal8n¢e l RB'I ' Rate Ovo At beginning of the year Disposals Depreciation Impaimienl Transfers" At end of year 16.4 Net book value Net bc()k value al the beginning of the year Nel bc()k value al the end of the year 18,000 18,000 18,000 18,000
16.5 lrnpairment This year Please provide a description of the events and circumstances that led to the recognition or reversal of an impaimient loss. Last year Please provide a description of the events and circumstances that led to the recognition or reversal of an impaimient loss. 16.6 Revaluation Ifan accounting policy of revaluation is adopted, please pmvide.. Thls year Last year the effective date of the revaluation the name of independent valuer, if appllcable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation 16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation At valuation At eost Group Group A Total Carrying amount at the beginning of the period Additions Disposals Deprecialionlimpairmenl Revaluation 18,000 18,000 Carrying amount al the end of period 18,000 18,000 16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet) This year Last year lil Explain the reason why heritage assets have not been rgcognised on the balance sheet. lill Describe the significance and naturg of heritage ass8t$. lili} Disclose information that is helpful in assessing the value of heritage assets. livl Explain the reason why it is not practicable to obtain a valuation of herltage assets.
16.9 Five year summary of heritage assets transactions 2023 2022 2021 2020 2019 Purchases Group A Group B Group C other Donatlons 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
Section C Notes to the accounts {contl Note 19 Debtors and prepayments Please con7plete this note if the Charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Other debtors 306 306 Total 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) This year Last year Trade debtors Prepayments and accrued income Other debtors Total
Section C Notes to the accounts Icontl Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditors Amount$ falling due wlthin one year This year Last year Amount$ falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or perfomiance-related grants Accruals and deferred income 300 300 Taxation and social security Other creditors Totsl 300 300 20.2 Deferred income Please complete this note if the charity has deferred income. This year Last year Please explain the reasons why in¢ome is deferred. Movement in deferred income a¢¢ount This year Last year Balance at the stsrt of the reporting perlod Amounts added in current period Amounts released to income from pVIouS periods Balance at the end of the reporting period
Section C Notes to the accounts Icontl Note 24 Cash at bank and in hand This year Last year Short temi cash investments (less than 3 months maturity datel Shorttemi deposits Cash at bank and on hand other Total 1,520 4,423
Section C Note5 to the accounts Nots 27 Char funds 27.1 Details of material funds held and movements durlng the CURRENT reportlng perlod Pleasegive details of the movelnerts of malerialin(fivi(lual fvn(ts in Ihereporfyngperiodtogetherwitlj a balaRcingligure lor'Otherfun(ts'. 7he Totalfunts'ligure belowshouldreconclle to TotaiYvnds'lR the bknace sheet. 'Key.'PE-permanentendowmentluJJds,' EE- expendlble eJ)dowmentfunds,'R- restrletedijjcomefunds. IRcludlnyspeclaltrust4 of the eharlty,'andU- riftrestricted lunds Fund balance5 brought forward Fund balances ¢•rri•d forward Type PE, EE RorUR' Pu5 and RF8trictions Gain$ and lossps Income Exppnditure Transfers Fund names 8Trvsl PE Glftol land 10 be malntained the¢h8 1B.000 ConseNabDn works lothewall & monumentsvAlhin the Gtsv rd e LDtte Fund 3.320 28BO Other1S UR Nla 780 19.220 Total Funds 22.429 s* 13,8051
Section C Note5 to the accounts Nots 27 Char funds ¢ot)t 27.2 Details of material funds held and movements durlng the PREVIOUS reportlng perfod Pleasegive details of the movelnerts of malerialin(fivi(lual fvn(ts in Ihereporfyngperiodtogetherwitlj a balaRcingligure lor'Otherfun(ts'. 7he Totalfunts'ligure belowshouldreconclle to TotaiYvnds'lR the bknace sheet. 'Key.'PE-permanentendowmentluJJds,' EE- expendlble eJ)dowmentfunds,'R- restrletedijjcomefunds. IRcludlnyspeclaltrust4 of the eharlty,'andU- riftrestricted lunds Fund balance5 brought forward Fund balances ¢•rri•d forward Type PE, EE RorUR' Pu5 and RF8trictions Gain$ and lossps Income Exppnditure Transfers Fund names Exeter Historic BU11 sTrusl PE Giftol land to be maintained thecha ConseNation works lothewall & monumentswlhin the Grav ard 18.000 18.000 e Lotte Fund 5.488 45 2563 350 Hartle wol Memonal ollhe Hartl Vvood Memonal 380 380 otherf$ UR Nla 2.328 26.196 30 Total Funds 13,8961 22.429
Section C Notes to the accounts Icontl Note 27 Charity funds {contl 27.3 Transfers between funds This year Reason fortransfer and where endowment Is eonverted to Income, legal power for its conversion Amount Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unreslricled funds Last year Reason fortrangfer and where endowment Is converted to Income, legal power for its conversion Amount Between unrestricted and restricted funds This transfer was as the result of the correction of an item of expenditure that was incurred in the 2019 financial accounts 30.00 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
Section C Note5 to the aGCOUllts Icont Note 28 Transactions with trustees and relatsd parties If the charity has any transactions with relatedparties (otherthan the trustee expenses explainedin guidance notes) details of such transaction5 shouldbe provided in this note. If there are no transactions to repor¢ please enter"True" in th• box or"Fals•" rfthor• ar• transactions to report. 28.1 Trustee remuneration and benefits This year None of the trustees have been paid any remuneration or received any other benefrts from an employment with their charity or a related entity ITrue or Falsel TRUE In the perfod the charfty has pald trustees remuneratlon and beneffts. Please glve the amount of, andlegalauthorlty for, ny remuneration or otherbenefits paid to a trustee by the chatyty orany institution or ¢ompany ¢onne¢ted with 1¢ Amounts paid or benefit valuè Legal authority leg order. governing documentl Rèmuneration Pènsion contribution Redundancy (including loss of officellox rdtia Othèr TOTAL Name of trustee Please give details of why remuneration orother employment benefits were paid. Where an ex gtIO payment has been made to a tmstee, prgvide an explanatign of the n?ture of the wyment. Last year None of the trustees have been paid any remuneration or received any other benefrts from an employment with their charity or a related entity ITrue or Fal$el TRUE In the period the charity has paid trustees remuneration and benefits. Please giwe the amount of. andlegal authority for. any remuneration or other benefits paid to a trustee by the charity or any institution or Company ¢onneeted with IL Amounts paid or bènafit valuè Legal authority leg order. governing do¢umentl Remuneration Pension contrlbutlon Redundan¢y Ilncluding 108s of offiGellex gratia Other TOTAL Nam8 of trust8 Please give details of why remuneration orother employment benefits were paid. Where an ex gratla payment has been made to a tmstee, provide an explanation of the n8ture of the payment.
28.2 Trustees. expenses Mthe Charlty has pald tmstees expenses ft*rfulfllllng thelr dutles, detalls of such nsactIonS should be provlded In thls note. If there a no transactions to report. please enter"True" in the box below. If there are nsaCtIOnS to repo¢ please enter"False-. No trustee expenses have been Incurred (True or Falsel TRUE Type of expenses reimbursed This ygar Last year Trav81 Subslstence Accommodation othèr (please speeifyl- TOTAL Please provide the number of trustees reimbursed for expen8e$ or who had expenses paid by the charity 28.3 Transactionlsl with related parties Please give details olany transaction undertaken by (or on behaffolj the charity in whieh a relatedparty has a material Interest, Includlng where funds have been held as agent forrelatedpartles. If there are no such tran$actlons, please enter true'in the box provided. This year Th8r8 have been no related party transaction5 in the reporting period ITrue or Falsel TRUE Amounts written off during reportlng erlod Name of the trustee or related party Relatlonshlp to charity Descroptlon of the transactionlsl Amount Balance at period end Provision for bad debts at period end In relatlon to the transactlons above, please pmvlde the ternJs and conditions. including 8nysecurity and the natutp of anypayment (consideration) to bepmvided in settlement. Forany relatedparty. please provide detai15 of any guarènte•s given orr•ceiv8d.
Last year Th8r8 have b88n no related party transactions in the reporting period ITrue or Falsel TRUE Amounts written off during reportlng period Nam• of th• trusttè or related party Ralationship to charity Dascription of th• tran8actionlsl Amount Balane• at period end Provision for bad debts at period end In re18tion to the nSaCtIOnS above. pleasepmvide the terms and conditions. including anysecurity and the nature of anypayment (eonslderatlon) to beprovlded In settlement. Forany relatedparty. please provide details of any guarantees glven orrecelved.