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 w￿let 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 NO￿￿d 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 I￿1¢h cam& into being under a Constitution
adopted 24 March 1990 and subSeqUen￿Y 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
b￿ame 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 cen￿ery 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 N0Trvc￿J Cemetery including those who own a grave
in the Cemetery or cherish the memry of someone buried cff othep*i8e commemorated there.
- To secure publie a￿8$$ 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 Ma￿￿￿181$ of the Cemetory.
- To liaise with Lambelh Borough Council arvj other interested tKJdi88 in dwelqyng and IMp￿entIng 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 aUthOrrt￿S linduding representatives of the Church of
England and of the Greek community), grave oWr￿s. 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 p￿n3 and CO1￿ information relating to the Cemelery.
- To hold meetings. lectures and exhibrtJ"ons, and to conduct tours of the ceMet￿Y.
- 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 l1mrt￿j 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$ biograph￿1 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 pro1￿1 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 Cov1￿19 being eon¢•ms and are prOv￿1ng 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 rewe8entsI￿n 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 reve￿nted on its Advisory Group. Al the
same lime it is providing assistance lo the Sknw development. by Lambeth Council, of a Strategic
Partnership Board wh￿h 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 Hel￿nIC 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 sch￿ne 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 assistar￿e 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 behav￿Ur.
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 rese￿eS 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 monuff*nts and memoriab in the cemetery.
STATEIAENT OF TRUSTEES. RESPONSIBIUTIE8
The TN$lees are responsible preparing thè Trustees, rep)rt and the finanaal statements in a¢cordan¢•
with applicable law and Unrted lQngdom Ac£ounting Standards (Unrted Kin￿￿Orn Generally Accepted
Accounting Practice). The law applicab￿ to charities in England & Wa* requires the Trustees to prepare
financtal statements for each financial period. Wh￿ti give a true and fair V￿ of the state of affairs of the
Charity and of the incoming resources 8rbd app1Kat￿n of re8ource$ of the charity for that period. In
preparing th￿ finanaal stalements the Tnot698 are rw4uired to".
' 8elecl 8uilable accounting Pol￿105 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 ACC￿n11ng Standards have been folltrwed. Subj￿ to ary material departur88
disclosfjd and explained in the financial stslemenls.. and
' prepar& the financial 8tatements on th8 gomg COn￿M basi8 Un￿ it is inappropriate to Prn8um? that tho
charity will continue in Operat￿n.
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 financ￿1 and other relevant
information included on the charity¥ V*pbsrte. LegtslatKJn in the United lQ"ngdom governirwJ tha preparation
and di88eminalion of finanaal 8talements may differ from10gislation in otharjurisdictvjns.
This rewrt wa¥ apP￿ed 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 Organ￿￿on8
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 appli￿ble 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 u￿1 in accordance wth sp8cTfic restrictions
imposed by donors or wh￿h 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 re￿￿ed 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 sP￿d 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 Inte￿St
26
13
39
110
8 Tru•tog•' vemun•rntlon and •xp•n8
During the penod, rK> memt¢r ofthe Committee of Trustees re￿Ned 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
Anal￿19 of movoments in unrestrlctod fund8
Funds from In¢oming Resources Transfer8
charity
01-Jan-21 Resou￿09 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