Reglstered CIO No. 1172409 FRIENDS OF WEST NORWOOD CEMETERY UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 FRIENDS OF WEST NORWOOD CEIIiEfERY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020 The Trustse8 pr88ent tholr annual roptyi together￿th the flnandal 8tatements of tho Charttoble InLworatod o￿nISation for the ￿ar ended 31 De¢emb8r 2020. The Tru8te8s conflm tr￿t Ihe Annud report aNI nancial stataments of Iho charity Com￿￿1th th8 C45rrent statutory requlr6ments, the requireménts ofthe charfV6 govemlng document and the provislons of the Statement of Recommended PraGtke'Accounting and Reporttng by CharitlB8' applle8ble lo ¢harlilo8 preporfng Ihglr account8 In a¢¢ordan¢8 wlth thè FInanc￿l Reportlnq Stsndard In tho UK and R8publlc ol Ireland (FRS 102). 8TRUCTURE, GoveRNANCE AND MANAQEMENr Govwnlng document F￿and5 ofW88t NoNK)od Cemewlg a CharIta￿ Inw0[￿ Ory8nlBalkm reglsler8d wllh the Chartty Commi88k)n (England & Walos). Thg ch8rity rggistralon numb&r13 1172409. FOWNG was orfglnally forn￿1 as an unlncorporeted ¢harAy (Roglstornd number 1083450) whlch c8th0 Irrto bolng under a C(￿3￿1U￿on adoptod 24 March 19W and 8ub6equonUy reglBtèred 88 a charfty on 16 Juty 1997. Tho CIO ret•lned ts namé Ftsrnls of West NoThvaod Cem6t•ry and th8 Tru6tse8 ofth• fonnor ChtsFIty bec8mo the flrst TN8tse8 of th8 Charllable IrKorw8ted organ1s0￿0￿ It IJ governed under its Consltuuon which was adopted on 18 Fobnmry 2017. Rwullment and ￿PoIntsn•ftt of TnMt••s The CIO h 9ov•rn•d by • Commlttw of Trust•8• confimb•d •muolly by d•dlon •t th• Annual G￿￿rnI Mootlng. N8w Tru81ees ar& a￿￿ntod to tho Commlttee ty 8xldng Tru81988 In acLx)rdonce wllh tho Con8tituUon. Peopl8 wlth th8 rolevant 8kllis and vlth an Int•r68* In tha atms of the CIO who could make a o)ntdb(rtlan to the tsrt￿r runnlng aNI welfare of tho ¢hO￿ty are invlted tO￿n the management commltteo. OBJECTIVES AND ACTMTIE8 The oblo¢1s for whl¢h tho Ftlend8 of Wo¥t NorMJoc¢ C8m?t•ry ore est8bll8hod 8r8 to promote for the publk beneffit, the pro8orvatlon, c4re and Improvament ol West Norwood C8metsry, a cemetery g$tabll6hed byAct of Padlament in 1836 and con8k$8red to be of gfaet archbctectual and hlslorlc81 Impt)rtance, a$ a klaco of h18toric81 ond ecologKal Inter88t and bèauty and as a burlal ground. The Chartys prfnclpal aclMUo8 kn pur8uit of11$ charftabla objects were a$ folk>Y+B: - To Speak 8nd act on behalf of all who care for W88t Norwood Cemolery Indudlng thw own 8 gravo In tho Cemetery or chorl8h the momory of 8omeon• or olhop*l68 L¥)mmomoratsd th8rn. - To so￿re publlG aeces8 to, and enloymonl of, the Cometery. - To con8•m the r￿re1 p￿nI, anlmal, and othor Ilfa of tho Cemotwy •nd, 80 lar a• pracU¢abl8, of Sts surroundlng$. . To oroanise groups to undertske recording and ¢onsorvakn worf(8 In thè Cemetery. - To pTe8erv• Ihe hislorlc monuments, Wldlng¥, 8tructuies and mern¢y￿￿ of tho C¢motOry. - To Ilalse wtth Lambdh Borough Coundl and other intw•sted bodi08 Sn daveloplng afKI Imptgmontrfj P￿ne for Iho bJbJre of tha Cemotery. . To promots r•#ear¢h Into •ubJ•Gts dlrncdy ¢>)nn•ci•d vlth th• obJ•¢ts of FOWNC and ts) publlBh •nd dlotrlbuie the results of that re8earch. - To consider and If necessary comment on tlannlng appllcalion8 that mltht impact the￿LS9. FRIENDS OF WEST NORWOOD CEMEfERY REPORT OF THE TRUSTEES l¢ontlnued) FOR THE YEAR ENDED 31 DECEMBER 2020 ACHIEVEMENTS MD PERFORMANCE Th6 COVILk19 pandemic has had a sub5tantlal Impact on the activtti•s of FOWNC and the cemetary from the mithdla of March 2020. The monthly guided tours coyld no bnger take plac8 and thg Annual Open day was ¢ancell•d. Tho Trustees have 00nduct￿ busin86s on41ne and the 2020 Annual Gon8ral Meellng was conducted vla Zoom th8 help of Nor*wd Forum. FOWNC Membershlp w)tlnugS to grow and n¢y4¥ hav• over 400 pald-up memb91¥. The nawsletter contlnued trj be publi8had thre• ￿M98 a Jpar and18 avallable at https.'IlwM.fc¢wn&Orglnew￿etters1. 11 provides news aboutdwelopments in oraffectlng the cematsry and xjntalns biographi¢al 8rtide6 on Per￿￿5 burtgJ in the c•m8t8ry. Work continues ffl $8v8ra5 publicauons Indudlng a revised guide to the cemetery and a ¢omprehensivo gazett8er dedlcated to Ihoso burted or comm8mor8tad In tho cemetsry kJBt tholr livo8 durlng tho Flrst Workl W8r. In pArtner8hlp with Lamboth Council the Charfty concluded the development phasè Iow8rd a Round Two subml8sl¢Jn lo thé Nadonal Lottory Horft•g• Fund for a gr8nt under Part8 for Peopl• •ch8mè. In Jmnugry 2019 FOWNC108méd they had baen 8UCCg$8lul the Bld 8mounUng to £4.804,800. 68% of lh8 rA)St ol tho N•w Boglnning proie¢t gmng a total value of NLHF r•Lqted grant wlth L8mb8th arKI FOWNC contrlbutlons 88 Iu8t urrfJ•r £7 mlulw. Wo h8ve proml8ed £20,000 in •ddiknon ID our contributlon of vdunt••r ￿rn•. Lambelh were to mako up tho dNlorenLyJ and pro￿08 rnanagemanl and ¢)th•r rnsourus to BUPFQrt tha FxolecL Th• Implomentatton phaB• ccAnm•ne•d In &)rll 2019, Ixrt WOgr•M h8• b￿fi fraught many fru8tr•doM 8nd de18yB. FOWNC conttnuej to otternpt to work wlth L8mb8th Counryl vAth rey08entalion on the National Lottery Herltag8 Fund Implementaflon Board provlding nomlnal ov6rslght. The govémancg of the cemo10ry18 dlrectsd through a SGheme of Managament ond FOWNC contlnue¥ to be repre88ntod on its Advisory Group. At tho sam• Ime It18 prO￿dIng 868i$tance vAlh the dèvelopment of a Stratoglc Partn8rshlp B08rd whkh may In tlme repla¢e the pre￿nt arrangements. 8ublect to the ¢¢n￿nI of th8 Soulhwadf Dk)c￿n Consl8tory CourL The Frtends have ¢ontinuod to ocoperale Y￿th Lambeth Council to develop a 8chgmg for the rfru$e ol grove8 In order to create fUrt￿r spacvj for buria18 8nd at Ihe 88me tlme commemoratlng exlstlng buriab and ¢on8ervlng extanl monuments. Progr888 has been dala￿d by Work on the Nallon•l Hedt8ge Lottory FurKI programme. Grave remoln$ In a prnllmlnary pha$8 and thère VAII be furthor pu￿1¢ consullouon before gny 8chemo prOce￿s. More generally FOWNC has collab)rated ￿th Lambeth cour￿11 on a rango of matt6rn affecllng the cgm81gry. particularfy monlloring the Impact of GOV1￿19. I￿er #nd vegatdon deaTan¢e, and h&#lth and Bafety Issue8. Wo havo pardcJJl8r concem8 8b(xrt a percelved rf$8 in vanda116m and anti4￿81 behawour. FINANCIAL REVIEW t)urlng th# year thore was a deficlt on unrestrfcled fvnds of £425 and a surplu8 on r8strictod re8oNeg £1.030. The unrgstrlctgd reserves at 31 December 2020 amounted to £30,151 ond restri¢ted r8serv8s lotal to £9.562. The charity ts totally dopendenl upon fln8nd85 and praGtical support from Ils rngmbers arnl 0th8r donorn and voluntser8. Tho Trus098 are m08t grateful for the genero81ty of all Its $upportorB. RESERVE8 POLICY The Tnjstees heve not adopted 8 speufic re5erve5 pollcy since in the long temi they alm to apply fvnds 10 fubjre restration and repairs to monuments and mem(xlo13 in the ¢ometery. FRIEND5 OF WEST NORWOOD CEMETERY REPORT OF THE TRUSTEES (Contlnuod) FOR THE YEAR ENDED 31 DECEMBER 2020 STATEMEp¥f OF TRUSTEES. RESPONSIBILMES The Trustees are reswn8ibte for preparing the Trusiee$' rewrt and the financAal statemeTts In aGwrdanc vAth applicablè law and Unlled Klngdom ArKounting Standard¥ IUnit0d lQngdom Gèneralty Accepted AGcounting Pradie8). Thè taw appllcable to charities In Eftgland & Wales requlrg$ the Trustees to prepare nanThal ststsments for each flnan¢lo1 period. whlch give a trué and fatr view of tho stste of affairs of tho Charlty and of the Incomlng r8sources and 8ppllcaUon of resources of the charfty for that parfod. In pr8paring thgÈ6 finandal stateM￿ts the Trustw are req¥Jired to: ' sèlact sultable accounllng policl8S 8nd then apply tr￿rn consi¥tenly. • ob88rva th8 mothods and prlnclplgs In Iho Ch8ri118s SORP. • make judgements accA)unllrYJ esUmate8 thal are roasonable and prudent; • atsto bth8ther appllcablg UK Ac¢ounling Standards havo boers foliowod, 8ubj6Ct Io ary materfal dep8rtur85 disd088d and 8xplalned In the financial statsments. #nd ' prepare the flnando18tatements on the going con¢ern b8818 unle8s1118 happroprota lo presume that th6 charftywll ¢onllnue In oporatlon. Tha Trustees are rgsponslble for kgeplng proper accoun￿n9 r•cord¥ Ihat di￿1088 wlth reosoftable a(￿raCY at any tlm¢ tho flnoncl81 posltion ol th• Charfty and enable them to ensure thal tho flnandal statements compty wlth the Charltles Act 2011 and the Chadty (Accounts and Roports) RegulaUon5. They are al r¢spon85ble for safeguardlng tho assèts of Iht Chadty and henca taking reasonabl8 8tsp3 to provent and delect fraud and other Irregularlues. Tho Tru8tee$ ar8 responsible for th• maintenance and ffttegrfty of thg flnanclal and other relov8nt InformatN)n Indud•d on the ch8rfty$ website. Lggislatton in Ihg Unlled Kingdom govemlng thg preparnlion and dl8•eminakn of ￿r￿n￿oI 8tatsmonts may dlffer from le9181otiL)n In othorluri8dlGti¢)n8. Th1$ roF4rt was approvèd and outhorflad for h•uo byth• Tru8tw on 26 Septombor 20218nd 81gnod on118 behalf by. Ro￿rt ￿8Th89STr (Ch8lr) October 2021 FRIENDS OF WEST NORWOOD CEMEfERY STATEMENT OF FINANCIAL ACTMTIES FOR THE YeAR ENDED 31 DECEMBER 2020 unro8￿ctsd Ro8trlclod Year •Dd•d Yair •ndod Funds Fund• 314)K40 31-Dec-19 Incom• from: InGome from qenerntodfunds." M8mb¢r8hlp Gfft atd Donatlons Publl¢alon 8ales InGome from chortt8bl• a¢tMtI Cemetsry tours and teGtur88 Invastment Incomo 2.275 2.275 2,258 583 134 78 1,134 78 725 95 95 110 479 233 Totsl lThcom• 1,030 4,924 Exp•ndltur• on: Chaiyt8ble Costs Newslett8r costs Po8tag¢, statio￿ry and othèr prfntlng Wobslte Room hlre and •xpen8•8 Membershlp ol oth8r wganisotion• In8urnnr PayPal charga8 Pubbi¢akns 616 816 588 821 634 40 ln 150 78 449 247 138 160 61 251 177 160 78 449 Totsl •xp•ndlturn 3,088 3.088 N•t ID¢am• 1425 1,030 2,070 N•t mov•m•nt In fund• 425 1070 R•wnclllatlon of fund• Total fund• brought forward 30,$76 39,108 37,038 Total funds corrlod forward 9.562 39.713 39,108 FRIENDS OF WEST NORWOOD ceMETERY BALANCE SHEET AS AT 31 DECEMBER 2020 202Q 2019 Not•$ Cuff•nt as•ots Stock of publlcatsons Gift ald rèc6lvable Cash at bank and In hand 1,575 1.773 42,8S3 44,228 42,145 43,918 Llabllltl Futurn 8ubs¢rlpUons (4,515) {4,810) Not Th• fund• olth• Charlty Unr•Btrlcl•d Incomo fund• 30,151 30.576 R•￿1¢t•d In¢om• fund• 9.582 8,532 Total ¢h•rlty fund• The finandal 8t8tgmonts wern approyod and authorf88d by tho Tru•tee8 on 25 Septsmber 2021 arO aro slgnod on thelr ty.. .. Robert Ftanagan ..Anna Long FRIENDS OF WEST NORWOOD CEMEfERY Notes to the Flnonclal Statsrnents for tho year ended 31 D￿mber 2020 l Ac¢ountlng Polld•• The financial statements have been prepared in accordance vrith the'Ch8rM85 SORP (FRS102)- Afx>)unlng and Reporting by Chartties: Stalement of Recommended Practlce applkable to charitie9 pr¢parfng their #Ccounts In aco)rd8nce wlth th8 Financi81 Reportlng Stand8rd appllcabl• h th• UK and Republlc of Ir¢land {FRS102)1offe￿Iva 1 January 2015),, Ihe Financlal Roportlng Slan¢J8rd appli¢8blo h the UK and Republc of Ireland {FRS 102) and the Chgrwets Act 2011. 1.2P icb The meets ￿ ddt)Illon of a publi¢ benefft enttty 88 deffined by FRS 1(r2. Genoral funds are unrestrlctsd fuywts ￿thIch 8ro 8v81Lgblo for use at tho d1$ern￿on of thg tfuslee8 in furthorance of the general obJectiv88 of th8 chadty and whkh have not b￿n de8lgn8t¢d for other purpose8. Restsicted fiJnd$ are fvnds vthlch are to be u88d h ac￿￿0￿Ce sp8ifio restrlclions imp050d by donor8 or whlch have boen r8lBed by tho Chadty for parti¢uLgr purposes. Tho ¢)sts of rai8lng and admlnlst¢rfng such funds ara ch•rged a9alnst the spgclftc fvnd. Th8 alm and use of each restricted fvnd18 80t out In the notes to the flnancl81 ststemont8. 1AID All Incomlng resoufC8S are Induded In the Ststsmant of Financial ActlvlUe8 when the Charity 19 enliued to the incomè and tha amount cAn be quanufied with r8ason8ble acrJJracy. Grants and donationg are accounted for in the Statement of Activities when receivabkn. &xp8ndllure Is recognl8ed In the Stalem•nt of Flnanctal Actlvftl08 on on ae¢rual# basls as Ilability i8 incurr￿. Expendituro Indudgs VAT and is reported as part of the expanditurn to whi¢h ￿ relatss. Cr)sts of génerdrwJ fvrvJ6 ¢omprf8e tha cost8 a880dated with atractsng voluntAry in￿Me. 1.6 Ao Stock8 are valL*d al the lowar of cost arKI net r•8118ablo v8lu•, oftar maklng duo allowanc• for obsolete and ￿0W mo￿ng Kem$. Cash at bank $nd in hand in¢lud88 cash In hand. deposils wth banks ond fvnd9 that aro r00dily converttblft into osh at. or dose to, thoir catyng values, bul are not held for Inve8tment purpos?s. FRIENDS OF WEST NORWOOD CEMETERY Notss to tha Financial Ststements lor tho year ended 31 Decembor 2020 Totsl Totsl Unro¥trlGt•d Il•strl¢tod Yoar to Y•arto Funds Funds 314)pc-20 31.D•c-19 2 M•mbernhlp Annual $ubsGripkns Subscripttons relgas8d to Incom8 655 1.620 655 1.620 630 1.628 2,275 Tho annual mgmbership 8ubs¢rlption to FOWNC is £5. S year m6mbership of £25 15 Sp￿a￿ overth8 fve y8ars and a lrfe membershlp is spread ovor 20 yo8r8. Thé adVar￿ wbon of th•se sub8CriPtions are shovm on the Balance Sheet a8 a Ilabilty. 3 Gfftald In¢#Jne tax recoveréd rdatss to glft aid on memb8Trhip and donaticms. Totsl Totsl Unr••trfctod R•8trt¢t•d Y•ar to Y•ar to Funds Fundi 314>￿40 31.D•c-19 4 Publlc•tl•n •*l•• Pubucallon salgs 78 78 725 78 78 725 Total Total Unrn8trfctsd R•*trlcted Year to Yoar to Fund• Fund• 31.D•c40 3141￿.1? S Inv••tm•nt Incom• Bank Interest 30 110 233 6 Tru•t•••' r•mun•ratl•n and •xpn6•• Dudng tha ￿rIod. membgr of tho Commltt88 ofTru•tso$ I￿1¥9d any remunoratk)n or relmburnement of expensea. 7 CaBh at Bank and In hand 2020 2011 N8tWest Bank- Curront account Natwest 8ank- Reserve account Natwest Bank- 95 day Llquidity arxount PayPal account C$sh In hand 5,252 10,038 25.448 1.747 168 42.653 6,047 10,050 25,326 554 168 FRIENDS OF WEST NORWOOD CEMETERY Notes to the Financlal Statsm•nts for th• year end¢d 31 D￿arnber 2020 An•ly¥ls of ch#Tlbabl• fvnd8 An•tysl• of mov•m•nts In unrastrl¢tsd fund* Fund$ from Incomlng RMour¢es Transfors eharlty 014an40 R••ourc•• Exp•nd•d Funds 31-D•c.20 G8n8r81 fund 2.662 3,088 30.151 Nam• of unr••trlGt•d fund O••crlpd•n. natur• and purpo8•• ofth• fund The froe reserves after alk>vhng lor 811 dè8lgn8knJ fvnds. Gen8ral fund An•tyJl• of mov•m•nt• In r•8trlct•d fund• Fund• Irom ¢harlty In¢omlng R••ourc•• Tr•n•f•r• 01￿1n￿O R••oure•• Exp•nd•d Fund• 31-D•c-20 8.532 1.030 N•m• of r••trlct•d fund D••¢rlptlon, n•tur• and purpo••s ol th• fund Monument rastoration Funds rfjcafrnd for the ra8tOr811￿ of namgd monuments in Wost fund NoTh￿d Cemotery. 9 Analy•l• of n•t ••••t• b•tw•en fund• G•n•rnl D••lgnalod R••trlct•d Fund Funds Funds Tolal Cuffent 8868ts 44,228 Current U8bllW8s (4,515) (4,51S) 30,151 9,562 39.71