Registered CIO No. 1172409 FRIENDS OF WEST NORWOOD CEMETERY UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
FRIENDS OF WEST NORWOOD CEMETERY Roforonce and Adminlstrative Infomiatlon for th8 ear ended 31 December 2021 TRUSTEES: Professor Robert Fknagan Miss Jillian Dudman Mrs wlet Anna Long Professor Sir Colin Beny Mr John Clarke Mr Robert Stephenson Mr Timothy Stephens Mrs Victoria SolomonKIis-Hunter Ms Caroline Gtaham-Brown Chairperson Secretary Treasurer appoin 12.07.2021 BANKERS: NatM)nal Wesknninistsr Bank PIC Clapham Common Branth 145 Clapham High Street London SW4 7NS CIO REGISTRATION NUMBEIL" 1172409 England and Wal89 REGISTERED ADDRESS: 79 Durban Road London SE27 9RW WEBSITE:
FRIENDS OF WEST NORWOOD CEMEfERY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 The Trustees present their annual reF(#1 kn3ether wth the financial $tatem8nts of the Charitsble Incorporated Organisation for the year ended 31 December 2021. The Trustees confim that the Annual report and financial statements of th8 chanty comply with the current statutory requirements, the requirements of the charity's goveming dccument and the prowsions of the Statement of Recommended PraclKe"Accounling and Reporting by Charrties" applicable to charit$ prepanng their accounts in aGGordance with the Financial Reportsng Stsndard in the UK and Republic of Ireland IFRS 102). STRUCTURE. GOVERNANCE AND PAANAGEMepir Govornlng documfjnt Frfends of We81 NOd Cemetsry is a Charitable Incorpornted Organi8ation registered wth the Chority Commission (England & Walés). The Ghanty registration number is 1172409. FOWNC was originally fomied 88 an unineorporated chanty (Registered number 1(E34501 I1¢h cam& into being under a Constitution adopted 24 March 1990 and subSeqUenY registered as a Charity on 16 Juty 1997. The CIO retained th& name Friends of West Norwood Cemetery and the Tru8lee8 of the former Ch8rity bame the first Trustees of the Chartsble Incorporated Organi8aknon. It 18 govemed under its Con8titution which was adopted on 18 FebnJary 2017. Recrultment and appolntm•nt of Trnst••s The CIO is govemed ty a ConNnittee of Tru8te88 confim)8d annualty by •Won at th• Annual General Meeting. N6w Trustees are appointed to the Committee by existing Tnjslees in a¢¢ordan¢e with tho Conslitulion. People wlh the relevant ski118 and wrth an interest in the aims of the CIO who ccyJld m8k6 8 ntribUtIon to the furth6r funnlng and wewaro of the ¢h8nty 8r8 invited to join the management commrtte8. 08JECTIVE8 AND ACTIVITIES The objects for which the Frfond$ of West Nopwo¢xl cenery are establi$hed aro to promote for the public bersefrt, the preservation, care and improvement of Wesl NoThrt>od Cemetery. a cemetery established by Act of Partiament in 1836 and considered to be of great archiectectual and historical importance, as a place of historical and écological interest and b88uty and a$ a burial ground. The Charity'8 prin¢wal actNrtie8 in pursuit of rts Charrta ¢)bjects *re 88 follovn.. - To speak and act on behaw of all who care for West N0TrvcJ Cemetery including those who own a grave in the Cemetery or cherish the memry of someone buried cff othepi8e commemorated there. - To secure publie a8$$ lo, and enjoyment of. the Cemetery. - To conserve the natural plan( animal. and other lrfe of the Cemotery and, so far a8 pr8cllcabk8. of 118 surroundings. - To organ15e group¥ lo undertake recording and con8aNatth in the Cemetery. - To preserve the historic monumgnts, buildings, structures and Ma181$ of the Cemetory. - To liaise with Lambelh Borough Council arvj other interested tKJdi88 in dwelqyng and IMpentIng p18n8 for the future of the Cemetery. - To promote research into subjec18 diredty conne¢tsd wth the oLyects of FOWNC and to publish and dislTibule the results of that r98eorch. - To consider and rf necossary comment on planning appli¢atK>ns that mwjht impact on the metery and on the West NoTh¥ood Con8oryation Area. To act as a Gcwr(linating body and to ¢Mperat8 with the local auth¢xty. pknnir#J committee8. 8anitary, drainage and all other focal and statsjtory aUthOrrtS linduding representatives of the Church of England and of the Greek community), grave oWrs. voluntary OTganisations. charities and persons having aims similar lo those of FOWNC. - To stimulate public interest in the Cemetery and give infomith.on and advice - To publish and distribute regular newslette. papers, reports and other literalure in printod foThn andlor electronicalty as appropriate. - To make surveys and prepare maps and pn3 and CO1 information relating to the Cemelery. - To hold meetings. lectures and exhibrtJ"ons, and to conduct tours of the ceMetY. - To raise fund$ and to invite and reeeive contributions fr(xn any rason or perscffls whatsogver by way of subscriptson, donation or otherwse.
FRIENDS OF WEST NORWOOD CEMEfERY REPORT OF THE TRUSTEES Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2020 ACHIEVEMENTS AND PERFORMANCE The year was again fruslraled by the effects the COVID-19 pandemic bul efforts were made to restart aclivilies in a modest way and wrth appropriate precautions. A l1mrtj number of monthly guKled tours occurred but the Annual OFen day was again eaneelled. The Trustees have corKluded business on-line but were pleased lo convene Ihe 2021 Annual General Meeting th INe attendance. FOWNC Membership continues lo grcMI and we nthv have over 400 paid-up memb8rs. The n8w8létter continued to be published three times a year and is available at https..lA.1OwnQ.OrgInewyIetter. 11 provides nv4VS about developments in or affecting the Cemetery and contain$ biograph1 articles on persons buried in the cemetory. During the year work continued on the final phases of tsvo publications, a revised guide lo the c8mg1ery and a comprehensive gazetteer dedicated to those buried or commemorated in the cemetery hjst their Itves during the Fitsl Wodd War, both lo Èe published during 2022. In partnership with Lambeth Council the Charity continued participation th Ihe implementallon phase of th• Successful National Lottery Hentage Fund grant under their Parks for Peopl8 scheme valued al just undèr £4.7 mlllion, 68% of the c08t of the New Beginning pro11 giving a lolal value of NLHF related grant wrth L8mbeth and FOWNC conlnbulions as just undgr £7 million. FOWNC agreed to conlribule £20,000 in addltion to our contributson of volunteer bm8. Lambeth Council ha8 agreed lo makè yp drfferenc88, inflation and the consgquences of Cov119 being eon¢•ms and are prOv1ng manogemenl and other r880urces to Support th8 project. The implementation pha88 mMenCed In April 2019 but. as last year. progress ha8 been fraught th many fru81ralion8 and dekqys. Works dunng 2021 V•we moslty recon8tNction of drainage and remaking of rooo%vay8 vth a start madg on the conservatKryn of m8mori81#. ALrffray and 8aklwln Brown. Completion of the whole Is rthv 8cheduW lor eafty 2024 thg opening of a Vi8itor Cenlre. FOWNC continues to 8ttempl to work wrth Lambglh Council with rewe8entsIn on the Nalthal Lottery Heritage Fund Implementation Board providing ovfrrsighl. The govemanee of the cemetery 13 directed through a Scheme of Management and FOWNC continl to ba revented on its Advisory Group. Al the same lime it is providing assistance lo the Sknw development. by Lambeth Council, of a Strategic Partnership Board whh may in lime replace the present arrangewits. 8ubJect to the approval under Faculty of thg Soulhwgrk Diocesan Consistory Court. We have mode much progress in the develoynent of relations with members of tha Gree1( community in London. We have collaborated wrth their work to identfy all persons burtad within th6 HelnIC Enc105ure and assisted wrth enabling the re8tor8tion of memonals, those to Johanne8 Gennadiu811844-19321 and to the CoronTrSechiari family. The Fnends have conlinugd to COOPgrate with Lambeth Council to develop schgme for th* rtruse ol grave8 In or(ler to create funher space for bunals and al the same knme commemorating exi8ts.ng bunals and conserving extant monumont8. Progre88 ha8 again been delayed by work on the National Herrtage Lottery Fund programme. GrdV& re-U8e remains in a preliminary phase and there will be further public consultation Wore 8rry schne proeeeds More 9ener8lly FOWNC has collaborated with Lambelh Council on a rangg of matters affects'ng the cemetery. including the drafting of revised cemolery regulations. the reconstruthn of the trK•undary wall to the Hellen Enclosure. litter and veg8lalion clearar, and health and Safety issues especialty the risk of trees collap$ing. We are grateful lo Lambeth Council for assistare the rfrerects.on and cleaning of the Cro88 over the grave of Thomas Noon Taifourd (1795-1854) whth had been badty damaged after a tr88 fell on it. FOWNC has particular concems aboLtI the absenee of physical rAt>Jrity in th8 cemetèry vthich hos gNen rise to a perceived risg in vandalism 8nd ants4ocial behavUr. FINANCIAL REVIEW During the year there wa8 a $m811 deficrt on unrestricted funds 01 £146 and a surplus on restricted reserve8 £3,623. The unrestricted reseeS al 31 December 2021 arrwjunled to £30,005 and restricted reserves total to£13,185. The chanty is totally dependent upon financial and pracb'cal supp)rt from its memt¢rs and other donors and volunte8rs. The Trusees are most grateful for the ge ofall its supporters.
FRIENDS OF WEST NORWOOD CEMETERY REPORT OF THE TRUSTEES Icontlnued) FOR THE YEAR ENDED 31 DECEMBER 2021 RESERVES POLICY The Trustees have not adcpted a sp8cffj re8er¥es wlicy sinc in long tern they aim to appty fund$ lo fLrture restoration and repairs to monuffnts and memoriab in the cemetery. STATEIAENT OF TRUSTEES. RESPONSIBIUTIE8 The TN$lees are responsible preparing thè Trustees, rep)rt and the finanaal statements in a¢cordan¢• with applicable law and Unrted lQngdom Ac£ounting Standards (Unrted KinOrn Generally Accepted Accounting Practice). The law applicab to charities in England & Wa requires the Trustees to prepare financtal statements for each financial period. Whti give a true and fair V of the state of affairs of the Charity and of the incoming resources 8rbd app1Katn of re8ource$ of the charity for that period. In preparing th finanaal stalements the Tnot698 are rw4uired to". ' 8elecl 8uilable accounting Pol105 and then appty them consistenty: ' observe the melhc•Js and principl8s in th8 Charitses SORP.. ' make judgements and accounting eslimales thal ar8 reasonabh and pnJdon( ' Stste whether applicable UK ACCn11ng Standards have been folltrwed. Subj to ary material departur88 disclosfjd and explained in the financial stslemenls.. and ' prepar& the financial 8tatements on th8 gomg COnM basi8 Un it is inappropriate to Prn8um? that tho charity will continue in Operatn. Th¢ Trustees aro responsible for kéeping proper accounting T•cord8 that di8cfo8e wth r0890nabfe accuracy al any time the financial posrtion of the Chanty and enable them to énsure Ihot the financial 8lal8m6nl$ compty wth the Charities Act 2011 and the Charity (Accounts ond R8POrt8) R¢gulatson8. They are a180 responsible for safeguarding the assets of the Chanty and hence taking reasonable steps to prevent and da18d fraud and other irregularities. The Trustees aro reswn8ible for the maintenance and integnty of the financ1 and other relevant information included on the charity¥ Vpbsrte. LegtslatKJn in the United lQ"ngdom governirwJ tha preparation and di88eminalion of finanaal 8talements may differ from10gislation in otharjurisdictvjns. This rewrt wa¥ apPed ond authori8ed lor i$8uo by the Tru8t888 on 10 September 2022 and Signed on its behaw by.. Robgrt Flanagan (Chair) September 2022
FRIENDS OF WEST NORWOOD CEMETERY STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2021 Unrestrfcted Restrlctsd Year ended Ye¥r ended Funds Funds 314iec-21 31-Dec-20 Not Income from: Income from generated fund%. Membership Gift aid Oonalions Publicatson sales Income from ch8rit8ble actiwties." Cemetery tours and lectu$ Inveslment income 1,956 2.275 5.610 6,104 20 1,134 78 20 248 39 95 110 26 13 Tol•l In¢om• 5.623 3.692 Expondlturn on: Chantable costs Newsletter costs Postage, stationery and other printing Website Room hire and expenses Membership of other Organon8 Insurance PayPal charges Publicabons Gardening expenses Memonal repairs 616 820 820 40 177 150 76 194 150 145 150 145 101 101 2,000 Total expendltur• 2.890 2,000 4.890 3.088 Not Incomo 1146 3.623 3N77 Net mov•m•nt In ftsnd8 1146) 3,623 3N77 605 Roconclllatlon of lund• Total fund¥ brought forwanl 30,151 9,562 39,713 39.108 Total funds ¢arrled forward 39,713
FRIENDS OF WEST NORWOOD CEMETERY BALANCE SHEET AS AT 31 DECEMBER 2021 2021 2020 Curronl assèts stock of publications Prepayment Cash at bank and in hand 1.456 1,250 45,377 48,083 1,575 42,653 44,228 Llabllltlo• Future subscription8 (4.894) 14,5151 Not as•ets 43,190 The fvnds oftho Ch•rfty Unrnstrlctod Income fund8 30.005 30,151 Restrf¢t Incom• fund¥ 13,185 9.562 Tol•l charlty funds The financial slalements were approved and authorlsed by the Trustees on 10 September 2022 and are s*ned on their behalf by'.- . Robert Fkqnagan . Nmna Long
FRIENDS OF WEST NORWOOD CEMETERY Notes to the Financial Statements for th• year ended 31 Docomber 2021 1 A¢counlin9 Pollcle• 1.1 B re aration of the financkql ststements The financial statements have been prepared in accordance the'charthes SORP IFRS1021- Accounting and R&porting by Chanti8s.' Ststement of Recommended Practice applicable to ¢hanties preparing their xcounts in accordance wth the Finanual Reporbng Standard applicable in the UK and Republic of Ireiand IFRS1021 leffethve 1 January 20151,, the Financial Reporbng Standard applible in the UK and Republic of Ireknd (FRS 102} and the Charities A¥X 2011. 1.2 Public b8nefit en The chanty meets the definition of a public b8n8fft enbty as defined by FRS 102. 1.3 Fund Aceounbn General funds are unr8Stricted funds vthich are available for use at the discreb'on of the Iruslees in furtherance of the general oty'ectNes of Ihe thanty and which have not been designated for other purFose8. Restricled funds are funds whth are to be u1 in accordance wth sp8cTfic restrictions imposed by donors or whh have teen raised by the Chanty for parb'¢ular purposes. The costs of raising and administering such funds are charg&J against the specific fund. Thé aim and use of each restricted fund is set out in the notes to the financial ststements. 1.4 Income Al incoming resources are included in the Statement of Financial Activities when the Charty is entitled to the income and the amount can be quantif with reasonable accuracy. Grants and donations are acwunted for in thé Statement ofA¢tsVlt when receivable. EXpendrtU is recognised in the Statement of Financial Acbvlti88 on an accruaFs ba$ls as a Irdbility is incurred. Expendiknre includes VAT and Is reed a8 part of the expendlture to which It relates. Costs of generats'ng funds compri88 the costs assoaated with attracb'ng voluntary income. 16 Stocks Stocks are valued at the kh¥er of cost and net realisable value, after making due allowance for obsolete and slow moving items. Sha nkandinh nd Cash at bank and in hand indudes castt in hand, deF•)stts with banks and fvnds that are readily convertible into cash at. or close to. their carying values. but are not held for investment purposes.
FRIENDS OF WEST NORWOOD CEMEfERY Notes to tho Financlal Ststomonts for tho year end¢d 31 December 2021 Total Total Unre8trlctod Restrktod Y•ar to Yearto Funds Funds 31-Dec-21 3141¢¢-20 2 Mgmbernhlp Annual subscriptions Subscriptions released to income 735 1.221 735 1,221 655 1,620 2,275 The annual membefship subscription to FOWNC 1$ £S S y8ar membefship of £25 is sPd over the five years and a life membership is spread over 20 years. The advance pytion of these subscripb'ons are shown on the Balan Sheet 88 a Iiabllity. 3Gfftald Income tax re•r0d relates to gfft aid on membership and donations. Totsl Total Unmtrlct•d Re8trf¢t•d Year to Yur to Fund• Fund8 31-DK-21 31-Doc-20 4 Publlcatlon •al•• PublirAtbn 8ale8 20 78 20 20 78 Total Totsl Unr•4trlct•d R••trl¢t•d Y•ar to Year to Fund• Fund8 314>K-21 31-D•c-20 5 Inve•tm8nt Incomo Bank InteSt 26 13 39 110 8 Tru•tog•' vemun•rntlon and •xp•n8 During the penod, rK> memt¢r ofthe Committee of Trustees reNed any remuneration or reimbursement of expenses. 7 Cash at Bank and In hand 2021 2020 Natwest Bank- Current account Natwest Bank- Reserve account Natwest Bank - 95 day Liquidty acojunt PayPal account Cash in hand 9,569 10,039 25,486 133 150 45.377 5,252 10.038 25.448 1,747 168 42,653
FRIENDS OF WEST NORWOOD CEMETERY Notes to the Financial Statem&Trts for tho year ended 31 December 2021 8 Analysis of charibable funds Anal19 of movoments in unrestrlctod fund8 Funds from In¢oming Resources Transfer8 charity 01-Jan-21 Resou09 Expended Funds 31i10¢-21 General fund 30,151 2,744 2,890 30,005 Namo of unre8tri¢t fund D8s¢ription, naturo and purposes of Ihe fund GeneTal fund The free reserves after allowing for all designated fi]nds. Anatysl8 of movgmgnts In restricted funds Funds from charfty Incoming Resourc05 Transferd 01-Jan-21 Resources Exponded Funds 31-Dec-21 Restrtcted fund 9,562 5,623 2,000 Name of r6slri¢tod fund Descriptlon, nature and purpos¢8 of the fund Monument restoration Funds received for the $tOratiOn of named monuments in West fund Norwood Cemetery. 9 Analysts of not assets bgtwoen fund6 General D88ignated Restricted Fund Funds Funds Total Current assets 34,898 13,185 48,083 Current liabilities 14,8941 14,894) 30,004 13,185 43,190