Friends of Putney Lower Common Cemetery
Charity registration number: 1165360
Friends of Putney Lower Common Cemetery
Annual Report and Financial Statements For the Year Ended 30th June 2025
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Friends of Putney Lower Common Cemetery
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 30th June 2025.
The Charity has received Donations totalling £Nil (2024: Nil)
CONSTITUTION
The Charity is a Charitable Incorporated Organisation and was registered as a charity on 29 January 2016.
Objectives and activities
Objects and aims
To assist in the restoration upkeep and Maintenance of Putney Lower Common Cemetery, in order to promote the preservation, protection and conservation of the physical and natural environment of the land of Putney Lower Common Cemetery.
Public benefit
It is the view of the Trustees that future activities will show the Public Benefit of the Charity. 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.
Trustees
Oonagh Lesley Stevenson Wohanka Robert Leslie Paul Wohanka Marlene Hell
Principal Office
240 Lower Richmond Road London SW15 1JF
Charity registration number
1165360
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Friends of Putney Lower Common Cemetery Trustees, Report Statemen ofTr The trustees are responsible for preparing the trustees. report and the financial statements in accordartce wlth the Unsted Kingdom Accounting Standards (United Kingdom Generally Ac¢epted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each flnancSal year which give a true and fair view of the state of affairs of the charlty and of the incoming resources and application of resources of the charriy for that period. In preparing these financial statements, the trustees are require to: select suitable accounting policies and then apply them con5iStently* observe the methods and principle5 in the Chartties SORP. makejudgements and estimates that are reasonable and prudent; state whether appllcable accountlng standards have been followed, subject to any material departures disclosed and explain in the financial statements,. and prepare the financial statements On the going concern basis unless It Is Inapproprlate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any tirne the financial position of the chw and enable them to ensure that the financ5al statements comply with the Charitle5 Aol 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention and deteclion of fraud and other Irre8vlarities. The annual report was approved by the trustees of the charity and signed on Fts behalf by.. 26 26 Trustee
Friends of Putney Lower Common Cemetery
Statement of Financial Activities for the Year Ended 30 June 2025
| Income Grants refunded Expenditure Governance costs - accountancy Net movement in funds Funds brought forward Total funds |
2024 18,006 360 17,646 __ - __ £ 17,646 ======= |
2023 - - __ - __ £ NIL ======= |
|---|---|---|
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Friends of Putney Lower Common Cemetery
(Registration number: 1165360) Balance Sheet as at 30 June 2025
| Current Assets Cash at bank and in hand Less Accruals Fund Surplus/(Deficiency) |
2025 18,006 (360) _____ £ 17,646 ======= |
2024 - - _____ £ NIL ======= |
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The financial statements on pages 4 to 5 were approved by the trustees, and authorised for issue on and signed on their behalf by:
28.5.26
Robert Leslie Paul Wohanka Date Trustee
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Friends of Putney Lower Common Cemetery
Notes to the Financial Statements for the Year Ended 30 June 2025
1. Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Friends of Putney Lower Common Cemetery meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern, although there remains a Deficiency of Funds.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees ’ meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable Purposes Cash and cash equivalents
Cash and cash equivalents
comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to o known amount of cash and ore subject to an insignificant risk of change in value.
2. Income
Income represents the refund of a grant made in earlier years for the improvement and maintenance of the Cemetery which was not completed as required.
3. Trustees remuneration and expenses
No trustees, nor any person connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
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