**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** 

|I**ncome**<br>Grants refunded<br>**Expenditure**<br>Governance costs - accountancy<br>Net movement in funds<br>Funds brought forward<br>Total funds|2024<br>18,006<br>360<br>17,646<br>___________<br>-<br>___________<br>£ 17,646<br>=======|2023<br>-<br>-<br>___________<br>-<br>___________<br>£ NIL<br>=======|
|---|---|---|



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## **Friends of Putney Lower Common Cemetery** 

## **(Registration number: 1165360) Balance Sheet as at 30 June 2025** 

|Current Assets<br>Cash at bank and in hand<br>Less Accruals<br>Fund Surplus/(Deficiency)|**2025**<br>18,006<br>(360)<br>___________<br>£ 17,646<br>=======|**2024**<br>-<br>-<br>___________<br>£ NIL<br>=======|
|---|---|---|



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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