2024-01-31-accounts - Exeter Dissenters' Graveyard Trust

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

From 1 February 2023 To 31 January 2024

Charity name: Charity registration number: 1159449

Objectives and Activities

----- Start of picture text -----
SORP reference
Summary of the purposes of Para 1.17 To assist in the restoration, preservation,
the charity as set out in its improvement, maintenance and
governing document 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 Para 1.17 and Improvement of the site allowing access
1.19
activities in relation to those to members of the public
purposes for the public
benefit, in particular, the For many years the site known as the
activities, projects or
services identified in the and was targeted by fly-tippers and
accounts. 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 regular target
for land 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. An important adjunct is to
general public.
Research
The Research Group continues to
investigate individuals and families
associated with the Graveyard. Over 120
family biographies have been uploaded to
(www.edgt.org.uk).
----- End of picture text -----

----- Start of picture text -----
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 an X (formerly Twitter)
account (@ExeterDGT) and a Facebook
page (@exeterdgt) which are updated
occasionally.
Education
EDGT trustees delivered two talks to local
heritage groups (Exeter Civic Society and
Devon Family History Society) in the year.
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.
Statement confirming Para 1.18 The trustees confirm that they have
whether the trustees have complied with the requirements of section
had regard to the guidance 17 of the Charities Act 2011 to have due
issued by the Charity regard to the public benefit guidance
Commission on public published by the Charity Commission for
benefit England and Wales.
----- End of picture text -----

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

----- Start of picture text -----
SORP reference
Restoration
The principal restoration of the Graveyard
was completed in 2018/19.
Summary of the main Para 1.20
achievements of the charity, The main emphasis for the trustees is the
identifying the difference the maintenance of the graveyard, but they
continue to increase its exposure to
the circumstances of its members of the public and ensure that
beneficiaries and any wider fundraising meets the priorities for
benefits to society as a improvement works.
whole.
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 three times in
2023/24 and shared a lot of data
electronically.
Conservation
Two conservation days for volunteers were
Priory where a number of artefacts from the
graveyard are stored.
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
active Research Group.
As QR codes are scanned by visitors to the
graveyard this activity is captured
electronically. More QR code plaques will
----- End of picture text -----

Page 3

		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	The Trust is managing to achieve its objectives with its limited income.
Performance of fundraising activities against objectives set	Para 1.41	An application for funding was submitted to the National Lottery Heritage Fund in November 2023 (ref. NS-23-00602) for just under £10,000. The application was declined in February 2024. Other sources of funding income will be sought in 2024/25.
Investment performance against objectives	Para 1.41	N/A
Other

Page 4

Financial Review

----- Start of picture text -----
Para 1.21 The trust has £18,460 total funds, of which
financial position at the end £253 are unrestricted, £207 are restricted,
of the period and £18,000 relate to Heritage Assets.
Statement explaining the Para 1.22 EDGT aspires to accumulate reserves to
policy for holding reserves
stating why they are held expenditure. This will be kept under review
during the current financial year. The
trustees have not identified any potential
concerns.
Amount of reserves held Para 1.22 The trust has £18,460 total funds, (2023:
£19,220) of which £253 are unrestricted
(2023: £780); £207 are restricted (2023:
£440); and £18,000 relate to Heritage
Assets (2023: £18,000).
Reasons for holding zero Para 1.22 NA
reserves
Details of fund materially in Para 1.24 NA
deficit
Explanation of any Para 1.23 NA
uncertainties about the
charity continuing as a going
concern
----- End of picture text -----

Additional information (optional) You may choose to include further statements	Additional information (optional) You may choose to include further statements	where relevant about:
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 risks facing the charity	Para 1.46	The charity is now largely supported financially by its trustees. Efforts will be made during 2024/25 to secure external funding for specific projects, but the conservation of a heritage asset such as a graveyard does not have huge income potential.
Other

Page 5

Structure, Governance and Management

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 statement of accounts.
structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51

Page 6

Other

Reference and Administrative details

Charity name
Other name the charity uses	EDGT
Registered charity number	1159449
address	Brimley Cross Bovey Tracey NEWTON ABBOT TQ13 9DL

Names of the charity trustees who manage the charity

----- Start of picture text -----
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Anne Amosford
2 Ian Varndell Treasurer
3 Peter Dare Chair
4 Paul Chant Secretary
5 Nigel Fitzhugh
6 Sally Dyer
7 Jane Marston
8 Claire Rudkins
9 Cathy Moran
10 Stephen Wills
11
12
13
14
15
16
17
18
19
20
----- End of picture text -----

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

Page 7

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 Details of arrangements for safe custody and segregation of such assets assets

Additional information (optional)

Names and addresses of advisers (Optional information)

----- Start of picture text -----
Type of adviser Name Address
Independent examiner Thompson Jenner LLP 1 Colleton Crescent, Exeter EX2 4DG
----- End of picture text -----

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

Signed

Signed
Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Ian Michael VARNDELL Robert Paul CHANT
	Hon. Treasurer Hon. Secretary
	27 August 2024
	27 August 2024

Page 8

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Exeter Dissenters’ Graveyard Trust

On accounts for the year 31 January 2024 Charity no 1159449 ended (if any)

Set out on pages 1-27 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 01 / 2024.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the

basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.



I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Please delete the words in the brackets if they do not apply.

----- Start of picture text -----
Date: 27/08/2024
Signed:
Name: Jon Westley
----- End of picture text -----

1 IER

Oct 2018

Page 9

Relevant professional ICAEW qualification(s) or body (if any):

Address:

Thompson Jenner 1 Colleton Crescent, Exeter, Devon EX2 4DG

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2 IER

Oct 2018

Page 10

----- Start of picture text -----
Exeter Dissenters Graveyard Trust Charity No
(if any) 1159449
Annual accounts for the period
Period end
Period start date 01/02/2023 To date 31/01/2024
----- 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 *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 375 - - 375 107 33 - - 33 489 - - - - - - - - - - - - - - - - - - -
	408 - - 408 596
	- - - - - 935 233 - 1,168 3,805 - - - - - - - - - -
	935 233 - 1,168 3,805

	(527) (233) - (760) (3,209)
	- - - - -
	(527) (233) - (760) (3,209)
	- - - - - - - - - - - - - - - - - - - -
	(527) (233) - (760) (3,209)
	780 440 18,000 19,220 22,429
	253 207 18,000 18,460 19,220

Page 11

Section B Balance sheet

Unrestricted funds £ F01 - - - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - - 18,000 18,000 - -	Total last year £ F05
			- - 18,000 -
-	-	18,000 18,000	18,000
- - - 553	- - - 207	- - - - - - - 760
			- - - 1,520
553	207	- 760	1,520
			-
300	-	- 300

253	207	- 460	1,520

253	207	18,000 18,460	19,520
			- -
- -	- -	- - - -

253	207	18,000 18,460	19,520
- 253	207	18,000 18,000 207 - 253 -
			18,000 440 780
253	207	18,000 18,460	19,220
Signature		Print Name	Date of approval dd/mm/yyyy

CC17a (Excel)

Page 12

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:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



-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:

An explanation as to those factors that support the conclusion that the charity is a going Not Applicable concern; 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 Not Applicable prepared the accounts and the reason why the charity is not regarded as a going concern.

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

1.4 Changes to accounting estimates

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

Yes  * -Tick as appropriate No

1.5 Material prior year errors

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

Yes  * -Tick as appropriate No

CC17a (Excel)

Page 13

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.

----- Start of picture text -----
Recognition of income 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 Yes No N/a
 the monetary value can be measured with sufficient reliability. 
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
Offsetting permitted by the FRS 102 SORP or FRS 102. 
Yes No N/a
Grants and donations are only included in the SoFA when the general income recognition 
Grants and donations criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent Yes No N/a
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 Yes No N/a
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.
Yes No N/a
Government grants The charity has received government grants in the reporting period

Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes No N/a
donations and gifts treated as an addition to the same fund as the initial donation unless the donor or the 
terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. 
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so. 
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
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 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
Yes No N/a
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'.
Yes No N/a
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.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable. 
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably. 
Donated services and facilities that are consumed immediately are recognised as income Yes No N/a
with an equivalent amount recognised as an expense under the appropriate heading in

the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.

Yes No N/a
The value of any voluntary help received is not included in the accounts but is described
Volunteer help
in the trustees’ annual report. 
Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends be measured reliably. 
Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies. 
Membership subscriptions which gives a member the right to buy services or other Yes No N/a
benefits are recognised as income earned from the provision of goods and services as 
income from charitable activities.
----- End of picture text -----

Page 14

2.4 ASSETS
Intangible fixed assets
Heritage assets
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
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
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
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.
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.
This includes any realised or unrealised gains or losses on the sale of investments and
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.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
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.
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
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
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.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
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
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
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.

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


Page 15

----- Start 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
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset 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
----- End of picture text -----

Page 16

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 375 - - 375 107
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 375 - - 375 107
Charitable Book sales
33 - - 33 49
activities:
- - - - -
- - - - -
Other - - - - 440
Total 33 - - 33 489
TOTAL INCOME 408 - - 408 596
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 -----

CC17a (Excel)

Page 17

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 charitable activities: £ £
Insurance 267 - - 267 261 - - 261
Legal & Professional 330 - - 330 324 - - 324
Repairs and Maintenance - 233 - 233 - 2,880 - 2,880
Office Costs 338 - - 338 340 - - 340
Total expenditure on charitable
activities 935 233 - 1,168 925 2,880 - 3,805
TOTAL EXPENDITURE 935 233 - 1,168 925 2,880 - 3,805
----- End of picture text -----

Other information:

Analysis of expenditure on charitable activities

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

CC17a (Excel)

Page 18

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year Last year £ £ 330 324 - - - - - -

CC17a (Excel)

Page 19

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	SL or RB
	** 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
Net book value at the beginning of the	year	-	-	-	-	-
Net book value at the end of the year		-	-	-	-	-

CC17a (Excel)

Page 20

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

(i) Explain the nature and scale of
heritage assets held.
(ii) Explain the policy for the
acquisition, preservation,
management and disposal of heritage
assets.

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 landscape. Funds were raised to acquire the site
and a significant amount of funding was secured from many sources, but principally from
the National Lottery Heritage 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.
This year
Last year
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.

16.2 Cost or valuation

		Heritage 1 £	asset	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						None	Straight Line ("SL") or Reducing Balance
	** Rate						0%

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

CC17a (Excel)

Page 21

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

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

CC17a (Excel)

Page 22

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

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	This year Last year This year Last year £ £ £ £ - - - - - - - - - - - - - - - - 300 300 - - - - - - - - - - Amounts falling due within one year Amounts falling due after more than one year
	300 300 - -

20.2 Deferred income

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 Balance at the end of the reporting period *Please complete this note if the charity has deferred income.* This year	This year Last year £ £ - - - - - - Last year
	- -

CC17a (Excel)

Page 23

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

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 £ £ - - - - 760 1,520 - -
	760 1,520

CC17a (Excel)

Page 24

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

Exeter Historic Buildings Trust PE Gift of land to be maintained by the charity Hertitage Lottery Fund R Conservation works to the wall & monuments within the Graveyard General funds UR *Other funds* N/a N/a Fund names Type PE, EE R or UR Purpose and Restrictions Total Funds*	Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ 18,000 - - - - 18,000 440 - (233) - - 207 780 408 (935) - - 253 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	19,220 408 (1,168) - - 18,460

CC17a (Excel)

Page 25

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

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

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

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Exeter Historic Buildings Trust	PE	Gift of land to be maintained by the charity	18,000	-	-	-	-	18,000
Hertitage Lottery Fund	R	Conservation works to the wall & monuments within the Graveyard	3,320	-	(2,880)	-	-	440
General funds	UR		1,109	596	(925)	-	-	780
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
		Total Funds	22,429	596	(3,805)	-	-	19,220

CC17a (Excel)

Page 26

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 TRUE employment with their charity or a related entity (True or False) 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)

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".

No trustee expenses have been incurred (True or False) TRUE

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

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

CC17a (Excel)

Page 27