**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|
1
Page 11
## **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|
|---|---|---|---|---|---|
||||||-
-
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**
_**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**_
|**_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