Registered CIO No. 1172409 FRIENDS OF WEST NORWOOD CEMETERY REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FRIENDS OF WEST NORWOOD CEMETERY Reference and Adrninistrative Infomiation for the 8r ended 31 December 2023 TRUSTEES: Professor Robert Flanagan Miss Jillian Dudman Mrs Anna Long Professor Sir C(Ain Berry Mr John Clarke Mr Robert Slephens Mr Tim Stephens Or Victoria Sdomonidis-Hunter Ms CarcAine Graham&own Or Jane Jordan Mr Francis Mercer Ms Andrea W(K)dswJe resigned 5th July 2023 reshJned 28th February 2024 {c￿ople￿ 26th April 20241 (c(￿opted 26th April 20241 {cwpted 26th April 20241 BANKERS: Nati￿al Westminister Bank Ac Clapham Junction IA) Branth 6648 St John's Road London SW11 1PB CIO REGISTRATION NUMBER: 1172409 England and Wales REGISTERED ADDRESS: 35 Addison Gardens Surbiton Surrey KT5 80J WEBSITE: www.fownc.or FRIENDS OF WEST NORWOOD CEMETERY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present Ih8ir ￿nUal rep)rt tfrjet￿ wilh fmnual stalemenis ol the CharTrtsble Incorwjrated Organisatioi fw Ihe year en(kd 31 Cecember 2023. The Trust￿5 wifirrn Ihat the Anmal report and financial staternents ol the charity ccffipty the oJNent statut(ry reouirements. the requirernents ol the charivs governing dLument and the prwSKJns of th8 Slatement of Recommend&J Practice 'Accwntiry and Rep￿ThJ by CharitES" io chani*s preparirwJ their ac(x)unts in accordance wth the Financial R8port¥"ng Standar¢ in ￿ UK and of Irolarxl IFRS 1021. STRUCTURE, GOVERNANCE AND MAMAGEMENT Governing document Friend5 of West Norwc*)d Cemetwy ￿ a Chantsble Inc￿[￿￿ 0ryan1satK￿ registered the Charity Comrnission IEngland & Wales). The dlarity regtstration numt*r is 1172409. FOWNC was orvJinalfy fomed as an untncorporated charrty (Registereil number 1￿3450) which came into being under a ConstitUt￿n adopted 24 Marth 1W aThJ subsequenuy regisler8d as a chanty on 16 Juty 1997. Th8 CIO retained the name Friends of West Non¥oc*J Cemelery and the Twustees of the fcffmer Charty becarne the first Trustees ol the charr13b￿ Incorr￿1&￿ Organi581Th. 11 is wèmed under ils Consb'tuth which was adop￿ ￿ 18 Febrw 2017. Recruitment and appointsnent of Trustees The CIO is governed by a Commrttee of Trustees annualty by ele￿￿ at thè Annual General Meeting. New Trustees are appxjinted to the Commitiee by existing Truslees in X(#)rda￿ *￿th Ihe c￿$11tutl￿. People wth the relevant thills aThJ wlh an interest in Ihe aims of the CIO ￿￿1 mak8 a contribLrtion to the lurth8r runniThJ aThY of thè chanty are ￿VIled IoJLYn lh8 cL￿mittee. OBJECTIVES AND ACTIVITIES The objects for which the Fner¥Js of West Nonhr*MI Cemetery are eststAished. are to promote for the publ 8fit, the preServatiC￿. Care and impfovement of West NcThcMyJ Cemetery. which was established by Act of Parfiam8nt in 1836 aThJ opened in 1837. Begdes its great ecokMJical inte￿t and beauty. Ihe cemetery is extr8rn81y irnportsnt hisloricalty, b￿"ng the kst ￿tir￿j pbace ol many ￿)uSehOkI narnes in the lie￿$ of science, theatre, art. literature. swt and engineering and has over entries in the Oxtixd Dictionary ol National Bi(yJraphy. cemetery covers 16 ￿tar&S140 acres) and is listed Grade Il" In Historic England's Register of Parks and Gardens contslns Th) ￿ than 69 listed monuments. It was through the involv8meni of the Fr*nds that the cwetery fecewed a prestvJKMJs Lottery granl of £6.7M. the largest so lar 8ward8d to a cemetery. This has resuiied in extensNe restoraknc¥) io the kndscape rrthuments as well as providing new acc6ss pyjnls into Ihe r*metery. This rna￿ th. has been drawing to a ck)se over Ihe pasi year, induded the cc¥)versH)n of the kmlge 4)to offices an(1 a rew Visitor cent￿ and the restorati ol St Stephen's MortU8ry Cha￿1 tn the Greek WK)n wfth ￿11 ncm be availabl8 for community use. From th8 first appluth)n for a grant and thiwghwl ts entrè lmFlthiwnt￿ ol the restr*ation the Frièr¥Js have played a key part in negolhgtK)ns. ACHIP4EMENTS AND PERFORhlANCE The Friends of West Now)fyJ Cemetery, in cdlatmlKffi ￿ Ihe arwj Lamt*th Ccyjnol. o)ntsnue to promote our ¢harilable obJ"ectives to'ir￿Teas￿ lh8 knowledge and apprecjatsw ol Wèst Norwood Cemetery, Whi￿ promoting rts cx)n5èrvaiion." (￿r d&Yrated mÈmbers are essential ¢0 our efforts. and Ihèir support enablès us to preserve. fec(xd and explain Cemeterfs rich hisiory for benefil. In 2023, Professor Bob Fknagan. after ov8f 30 ￿rS of serwcz. as Chair folkM"ThJ his request for a six-month ol absen￿. Dvring this ￿￿mI. Sir Cc4in Berry ser¥ed as Interim Chair. Professor Flanagan was thanked at the 2023 AGM I￿ his c￿l￿e￿ble servK%S to th8 Friends. Indeed, the Friends would not have achwed so muth without Ihe benefft of his un•]ualkd and proven dedicatK)n, kno*Aedge. energy. COMM￿Ment and ¢ontribLrtion. Professor Flanagan has been a member ol Friends since its hrst days and has been deeply invofved in rts deve*¥)M￿l. He was at the heart of the lthgation during the period 1990-1994 and further hearir￿ ￿￿k￿ed. This prov¥Jed the FnenLls wth a unique Status arnong Cemetery Fnends 9roups. UThJer his leadership. the Friends successfulty halted Lambeth Council's policy of lawr conversion. which caused thè d8stnKtw of a 9real many mefflofials. In addrtw)n. Professor Fl8nag8n Se￿ed on the Wesl Nor4brthJ Cemelery Nat￿nal Lotkry Heritsge FuThY Imt*meniation Board and ensured that the Friends We￿ parts)ered L8mbeth QxJrKiI to secure a substantial grant Ihe Herilage Lottery Fund. th8 results of wknich a￿ rK>w evKlenl Ihrougf￿jl the c￿elery. He chair•Y for many year$ Ihe Advisory Group ￿S￿nsibl8 for advigng the West NLY%KK¥J Cemetery Stheme of Manawenl Crynmiitee. As editor of the Frwds. Newskller, Professor Flanagan over 220 artirjes over ihe years. making hitll by far our M￿st prolffic authLY. The Newsbtter ts the dr￿uMerI1 ol rectyd of the cemetews history since the FrErKJs began. Professor Flanagan tnitiated bK¥Jraph￿l researth on ItrK)se bJr*d ￿ the cetnelery, aNJ prepared for put￿￿1￿ a range of inforniatNe ￿alletS aThl gu¥Jes. His pety$t￿￿ aThJ creatswty are valued rK)t onty by the m•mbetship t￿1 also by th8 wthr wt4ic. FRIENOS OF WEST NORWOOD CEMEfERY REPORT OF THE TRUSTEES Icontinuedl FOR THE YEAR ENDED 31 OECEM8ER 2023 LryyslakAished memtw Jthn Clwke. FffeVi￿$ty Chair of the BriN)k￿ CerWry Soo"ety. author of several bcK)ks on BrcokwcKrtJ. al￿ recenty cTrautlK* ol ￿r new gU￿e cx) and the G￿at War wa5 prow)se(J by the trustees 10 lake lh& role of Chair, arKJ thts was approved by the memLEr5hip al ¢he 2023AGM. Represeniation with Lambèth CcMJnryl atmyji the cemetery include the lirregularl meelings of the Scheme of Management Commrtiee. the quarterly ImFAernentstK)n Board 8￿j Steering GT(MJP meetsngs and monthly Look Ahead ￿éÈtsng$. These meeliThJs cover upda¢es on w(rts. projects aThJ expenditure across the cernet8ry Wth the main fcoJs on the continuiry th of the NLHF ProiecL When the NLHF Project o)mes to an ènd it is plann*J lo resUrr￿t the StrategK Pwlnership Board as a"sha(knv- t(rfJy pendI￿j the formal winiJin9 up of the Scheme of Managernent c￿Mi#8e. The Sieen'r#J Grtwjp meets wrih a standiro agenda LWJI no minkSte5 are taken. IrnF¥)rtanl w)Ints ariwr¥J frL¥n these rreetry5 a￿ reFKWted In tyJr newsletter5. Since the e8rfy 1990s. the Friends have putAtshed a Ihree times a ￿ar. wilh 155ue 108 released bn September 2023. To enharKe cOmrnunicat￿n wth members. the fnjstees inibated regukr e-mail bulletins. 21 bulktins were sènt out in 2023. with a strorKJ 65% Tale. Thase communicatK)ns have successfully r￿Ult8￿ new volunteers. for examp￿. as desk researchers C(￿I￿t￿.n9 biOgraph￿S lo the Newsleller. and tour leaders. Two rn8mbers vo1unt8e￿d as re9￿ar ttyJr *￿1•rS throug￿￿t 2023.. They have been trained by our Secretary, Jill tkjdman, who has been overs8eiNJ twr5 pr£¥Jram for many years. ol our members also began training vrith Larn￿1h Tc¥Jr Gumles and Will graluate in 2024. We also benefit from our oihw exPer￿Ced tour le￿IerS vhm) hew) us suprKJrt celetffatws organised by other organisalions. Four addIts￿31 sp*oalisi led by wr experl mefflber guKle5 were Offe￿ durirvJ Nat￿al Cem8t8Ti&s Week in June. SuppyJliryJ the Lambe¢h LIKXI Hist￿￿ Fesbval in September. our volunteers ran a trf)okstall. a speoal afKI a very wdkatterthd talk. New tours were de¥eIr￿ to ¢xynpbment 2022 guidebook Nor1￿0￿ and th• Gwl War and to suppKrds take ￿981 ownership of the grave. As a result, 8 maior 9ranl was awar(Je¢J by Heritsge of Lothi Trust. e￿iring that thi$ grave will be restored in 2024. Other re￿nt 8xarnples of prNate ￿$tOrat￿)n wKlude R8ar Athiral Jam8s Bed￿00k'S memorial (see N￿w￿etter 1081 Richard TFxMnion's vauh1s8e Nevoletter 1051. FRIENDS OF WEST NORWOOD CEMETERY REPORT OF THE TRUSTEES Ictirfinu•dl FOR THE YEAR ENDED 31 DECEMBER 2023 FINANCIAL REVIEW There is a defrut on UnreStr￿ted lur*Js of £82812022." surt4¢Js £3.2491. p￿d rK) m¢y*ement on restnded reserves12022.' deficit £5.1￿1. Thè Un￿tI*l￿j reseNes at 31 DeCern￿r 2023 arnwnt￿ to £11.048, h8virKJ transferréd £20.rx)o to a d8swJnaied fvTrJ ior Ihe Centre12022.' £31.8761 and r&str￿￿j reserv8$ total to £8.065. The deficit arose du8 10 7Milirya (tr•m the value crf by 40%. The charrty tolalty dependent uFth finawal aThJ kwaclral 5UFWt frcmn ts memLvs aThJ (Aher and PLANS FOR THE FLMJRE Th6 Tntst88s aim to t￿rfd mernber#¥•. fijrttw ¥Nolve membws in 8 widè ranga of ￿lmi￿ arKI d￿lop more fomial arrangement5 Wrth Lambeth C(xxnol lo [￿0(1 Ihe h15trKt yrJe of th8 Friends. to èxiend Ihe RESERVES POUCY The TnJstees have atk¢rted a reswvÉs s￿ce in the term awn lo appty luncls to ftrtwe restoratK)n and rwairs to mr￿UMents arwj mem¢rt in ts ￿Tret￿Y. STATEMENT OF TRUSTEES. R&SPOMSIBILITIES The frusteès are fèSFW￿lb1e KwariNJ ts T￿J￿0es. r4Myl arKI the finanual stat8ments in acoyda¢Ke with appl￿b￿ law aTrJ Lknrted Kin9dtyn Ar4xMJnb"ng s￿￿￿r￿s (Vnited ￿.￿Orn Generalty Attep￿￿ A(XOunt￿g PraGtir*l. Th8 apFAicable to charilies in EnglaThl & Wa18s requires the Trustees to prepare fin8nci81 statements for eath financiJ p8ric*J. which gr¥8 a Ir￿ and fair vthv ol the stale of affairs of th• Charity and of thè incxming resojrces ar￿ aprlt81l￿ of r8soJrces of charrty fc¥ that p•¥K￿. In prepariThJ these financial ststgments the Twstees are wuired to". . sslect sulta￿e aCccmJnt￿g FX)IKi6S aTrJ tTr￿n appty t￿7 LXMWtgnty. ' i)bserve the methods arKI pnnciples in the Charit*s SORP.. ' make judgements arKI acctyjntsng estimates that aro reasc¥)th arml prudent.. . stsle wheU)èr appltsble UK AccoJnting StaThlarOs t)￿ foknMJ, subject to any material departures discknse¢ and explaingd in the finarKx81 staternents., and ' prepsre th8 finan￿￿ statements on Ihe b85is it is to pregjme that the charity wll I￿11)ue in owath)n. Trustees are reswiwblè for kewng pforw acc￿ntI￿j recwds that dis¢fv)se with reasonatrAe *uJracy at any time thè financtal pogkn of th8 Chanty and enable them to that IIE finanual statements cOm￿Y the Chartti85 Act 2011 and Ihe Charity IA(x>)unts aThJ Rer￿rt5l RegutalKffis. They a￿ also resp￿SIble for safeguarding the assets of the Chawty and ￿kI￿a reaxwt* SigP5 to pr￿n1 and detect fraud arky other irregularilw. The Tnjstees are respL￿1bIe I(￿ ￿ mainienance arKJ integrrty ol the financaal and other rdèvant irrfumat included on the charivs vthiie. Legi51a1K￿ in thè Unrted KI"ng￿)rn gMmirKJ prwratk)n and dissemwwticffi of finarkxl statemthts may differ frryn in oth•rjurisdthns. This reFW)rt was approv•J and aulhmd fcK by the Tr[￿le*S rm 28 Sept8mb8r 2024 and swjned on ts behalf by.. John Clarke FRIENDS OF WEST NORWOOD CEm￿ERy STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Designatod Restricted Year ended Funds Funds Funds 314)ec-23 Year ondgd 31-Dec-22 Notes Income from: Income from generated funds." Membership Gift aid Donations Publication sales Income from charitable activities." Cemetery tours and lectures Investment income 2,075 738 198 655 2.075 738 7,014 776 695 655 159 132 Total incomo 5.196 5,196 8,776 Expenditure on: Charilable cosls Newsletter costs Postage, stationery and other prinkn"n9 Vvebsite Room hire and expenses Membership of olher organisalions Insurance PayPal & Sumup charges Voice amplifier (Sumup card reader) Publications Storage Gardening expens6s Memorial repairs 1.342 338 1.342 338 1,065 1,245 823 150 314 151 105 95 2,688 689 362 91 362 91 35 1.634 120 470 35 1.634 120 470 229 5,160 12,025 Totsl expgndlturo 6.024 6,024 Net income 1828) 1828) 13.2491 Net movem&nt In funds {8281 18281 (3.249} Transfvr between funds (20.0001 Reconciliation of funds Total funds brought fop*ard 31.876 39.941 43.190 Total fuDds carrled for*4ard 20.000 8,065 39,113 39.941 FRIENDS OF WEST NORWOOD CEMETERY BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notes Current assets St￿k of publicali¢)ns Prepayment- Hall hire Grft aid receivable Cash at bank and in hand 3,263 315 738 34,797 39,113 4,897 35,044 39,941 LiabSlltles Fulure Subscript￿nS Net assets 39,113 39,941 The funds of the Charity Unrestricted income fvnds Oesignatod incorne funds 11.048 20.000 31.048 31,876 31,876 Restricted incorne funds 8.065 8,065 Totsl Charity lunds 39,113 39.941 The financial statements were approved and authori*l by the Trustees on 28 September 2024 and are signed on their behalf by'.- . John Clarl(e . Anna Long FRIENDS OF WEST NORWOOO CEMETERY Notes to the Flnancial Statements for the year ended 31 December 2023 1 Accounllng Policios 1.1 Basis of re aration of the financial stslements The financial sialements have been prepared in acc(wdance wih the 'Charities SORP IFRS1021- Accounting and Rep(Kb'ng by Charitses". Stsiement of Recommended Practice applicable to charities preparing their accounts in acc(thnce with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective 1 January 20151., the Firsancial Rewrt"bng Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. 1.2 Public benefit enli The charity meels the definrtI￿ of a puL4ic benefit enbty as defined by FRS 102. 1.3 Fund Accountin General funds are unrestricted funds whth are available f(K use al the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for olher purposes. Designated funds are unrestn.Ct￿ funds that have been set aside by the Truslees for particular purtx)ses. Restricted funds are fuThJs are to be used in accordance v4ith specrfic restrictions imposed by donors or which have been raised by the Chanty for parbcular purwses. The costs ol raising and administering such funds are charged against the specific fund. The aim and use of each reslricied fund is sel out in the notes to the financial stalefflents. 1.4 Income l incoming resources are i￿luded in the Stslement of Financial Activities when the Charity is entitled to the in￿rne and the amixjnt can L* quantified wlh reasonable Grants and donations a￿ accounted for in the Statement of Actsvilies Nthen receivable. 1.5 Ex ridilure Expenditure is recognised in the Statemenl of Financial Activities on an accruals basis as a liability is incurred. Expendthjre I￿udeS VAT and is reFQrted as part of the expenditure lo which il relates. Costs of generating funds CrAn￿Se Ihe costs assochated th attractir4J voluntsry income. tocks Stocks are valued at the lowef of cost and net ￿lISable value. after making due allowance fof obsolete and slow moving items. 1.7 Cash at bank and in hand Cash al bank and in hand indudes cash in harKI. deposits with banks and funds that are readily convertible Into cash at, or ck)se to. their carrying values. bul are not hekj for inveslment purp)se5. Total Total Unrnstri¢tod Restricted Year to Yearto Funds Funds 31-Dec-23 31i1ec-22 2 Invgstrnent income Bank interest 132 FRIENDS OF WEST NORWOOD CEMETERY Notes to the Finan¢ial Statements for the year ended 31 Decernber 2023 Totsl Total Unrestricted Restricted Year to Year to Funds Funds 31-D8¢43 314)ec-22 3 Membership Annual subscriptions 5 year subscriptions Life subscription5 Prior year adjuslmenl 665 1,400 665 1.400 645 1.075 400 4.894 7,014 2.065 The annual membership subscripkn.on lo FOWNC was Increas￿ to £10 for 2024. The prior year adjustment is the fesull of changing the accountiTrJ Irealment of the five year and life membership subscriptions from the accruals basis to receipts in the year. 4 Gift aid Income tsx recovered relates to gift aid on Membership and donations rewved after the year-end. Total Total Unrestricted Restricled Year to Year to Funds Funds 31.Dec-23 31-De¢-22 5 Stock and Cost of Publl¢ations Slock at 1 Jan 2023 Cost of new publications Movement during the year 4,867 4,867 1456 6,129 2.6881 4,897 1.604 3.263 1.604 3,263 In 2022 there were two new publicati￿S *ere West N(ThocwJ Cemetery. An Illustrated Guide and Norwood, The Great War Movement during the year indudes a 40% charge for skN4 mowng and obsolescent stock. Unrgstricted Restricted Yearto Year to Funds Funds 31.Dec-23 314lec-22 6 Memorial rnpairs Funds were raised towards the folh)*ing repairs Gennadios Coronitrsechiari 2,160 3,000 5.160 7 Truste8$' remuneration and expensgs During the period, no member of the Committee of Tnjstees received any remuneration or reimbursement of expenses. 8 Cash at Bank and in hand 2023 2022 Naivvest Bank- Current account Nalwest Bank- Reserve accoLbnt Nalwest Bank - 95 day Liquidity account Paypal account Sumup Cash in hand 936 6.637 26.202 752 120 150 34.797 204 7,058 25,599 1,951 82 150 35,044 FRIENDS OF WEST NORWOOD CEMETERY Notes to the Flnancial Statements for the year ended 31 December 2023 9 Analysis of Charitable fvnds Analysis of movements In unrestricted funds Funds trorn Incoffling Resources Transfers charity 01Jan-23 Resources Expended Funds 314)e¢-23 General fund Designated hjnd 31.876 5.196 {6.024) (20.0001 20.1XM) 11.048 20,0(K) 31,048 31.876 5.196 4,024 Name of unr•strlcted fund Descriptlon, nature and purposes of lh• lund Ger)eral fund Designated fund The free reserves after allowing for all designated funds. Conlribution to the reburbishment of the Lcrtlge as a combined Vi5rtor and Adminstralive centre. Analysis of movgmgnts in restricted funds Funds from charity Incoming Resources Transfers Ol￿an-23 Resources EX￿nded {Note 61 Funds 314)ec-23 Restricted ftjnd 8,065 Name of restricted fund Doscrlpllon, nalure and purposgs of tho fund Monument restoration Funds received for ￿ resthtW￿ of named monuments in Wesl fund 10 Anatysls of net assets bglwaon funds General Deslgnated Restrlcted Fund Funds Funds Total Current assets 11,048 20.oc 8.065 39,113 Current liabilities 11.048 20.000 8,￿5 39,113