The Friends of Farsley Rehoboth Burial Ground
Charity number 1182468
Annual Report and Financial Statements
for the year ended 31 March 2021
The Friends of Farsley Rehoboth Burial Ground
Annual Report and Financial Statements for the year ended 31 March 2021
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 to 8 |
Prepared by West Yorkshire Community Accounting Service
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The Friends of Farsley Rehoboth Burial Ground
Trustees' report for the year ended 31 March 2021
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Richard Hainsworth Chair/Treasurer John Barker Secretary Frances Barker Fundraising and Communications Officer Lynn Groves Resigned 29 September 2021 John Isles Resigned 29 September 2021 Linda Allen Appointed 29 September 2021 Paul Hogarth Appointed 29 September 2021 Graham Moses Appointed 29 September 2021 Graham Turner Appointed 29 September 2021
Charity number
The charity was registered with the Charity Commission for England and Wales, number 1182468, on 14 March 2019.
Principal address Bankers 16 Moorland View Lloyds TSB Bank plc Rodley Ariel House Leeds 2138 Coventry Road LS13 1PU Sheldon B26 3JW
Independent examiner
Rhys North ACA
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) formed on 14 March 2019 and is governed by a constitution.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
Objectives and activities
The charity's objects
To promote, for the public benefit, the preservation, care and improvement of Farsley Rehoboth Burial Ground as a place of historic and ecological interest.
To advance the education of the public through the preservation and maintenance of Farsley Rehoboth Burial Ground.
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The Friends of Farsley Rehoboth Burial Ground
Trustees' report (continued) for the year ended 31 March 2021
Objectives and activities continued
The charity's main activities
Following 11 years of neglect and locked gates we were established to purchase, reclaim and maintain the Farsley Rehoboth Burial Ground as a public open space and community asset.
Public benefit statement
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the establishment of a community owned asset.
Achievements and performance
This report encompasses our second year of reclamation activities, with a key aim from the first day of the reclamation to make the Rehoboth fully accessible and secure inside the site.
Despite three periods of lockdown in the this year we have achieved the construction of 300 metres of fully accessible roads and paths combined with an enlarged entrance area and Memorial Garden supported by Wade’s Charity, Co-op Community Fund and other generous donors.
The first stages of the introduction of an electricity supply and installation of a Wi-Fi hub commenced in the period under review.
Whilst restrictions meant that no Heritage Tours or Armistice Day service could be held our 170 registered supporters, 80 inducted volunteers supported by placements from a number of organisations completed 149 work sessions totalling 4,560 hours undertaken by our committed volunteers.
Our recording of the heritage within the Rehoboth continued throughout the year with the development of database, Website, Books of Remembrance, maps and Tree Surveys, supported by the National Lottery Heritage Fund.
Financial review
The net receipts for the year were £7,183, including net payments of £60 on unrestricted funds and net receipts of £7,243 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £10,056.
The trustees, based upon a review of the CIO's fixed cost commitments, have set a minimum reserves target of £2,500. The trustees recognise that actual reserves exceed the minimum target level and expect to reduce the level of reserves as additional works to the Burial Ground are being planned in the coming year.
At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to meet its liabilities as they fall due.
Signed on behalf of the board of trustees on 27/1/2022
Richard Hainsworth (Trustee)
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The Friends of Farsley Rehoboth Burial Ground
Independent examiner's report to the trustees of The Friends of Farsley Rehoboth Burial Ground Charitable Incorporated Organisation ('the CIO')
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 5 to 8.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 2 the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Rhys North ACA
27/1/2022
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
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The Friends of Farsley Rehoboth Burial Ground
Receipts and payments account for the year ended 31 March 2021
| Notes 2021 Unrestricted funds £ Receipts Grants and donations (2) 9,300 Fundraising - Gift Aid 409 Other income 339 Sales 1,202 Total receipts 11,250 Payments Burial Ground Purchase - Loan interest - Maintenance costs 6,025 Graveyard improvements 2,695 Benches 90 Signage - Equipment 1,267 Insurance 357 Website development 23 Publicity and promotion 256 Legal costs - Volunteer costs - Subscriptions - Armistice Day - Remembrance books - Office costs 58 Refreshments 179 Independent examination 360 Total payments 11,310 (60) Fund balances brought forward 10,116 Fund balances carried forward (3) 10,056 Net receipts / (payments) |
2021 Restricted funds £ 18,079 - - - - 18,079 - - 2,893 1,038 1,950 720 458 - 2,760 150 - - 198 - 584 85 - - 10,836 7,243 2,216 9,459 |
2021 Total funds £ 27,379 - 409 339 1,202 29,329 - - 8,918 3,733 2,040 720 1,725 357 2,783 406 - - 198 - 584 143 179 360 22,146 7,183 12,332 19,515 |
2020 Total funds £ 46,466 764 3,444 11 - 50,685 30,000 283 4,305 - - - 2,019 233 - 443 474 97 40 415 - 44 - - 38,353 12,332 - 12,332 |
|---|---|---|---|
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The Friends of Farsley Rehoboth Burial Ground Statement of assets and liabilities
| as at 31 March 2021 2021 Unrestricted £ Cash funds Cash at bank 10,056 Total cash funds 10,056 Assets retained for the charity's own use, at cost Burial Grounds land Container Liabilities Independent examination |
2021 Restricted £ 9,459 9,459 |
2021 Total £ 19,515 19,515 £ 30,000 1,200 31,200 £ 480 480 |
2020 Total £ 12,332 12,332 |
|---|---|---|---|
Approval of the accounts
The financial statements were approved by the board of trustees on 27/1/2022
Richard Hainsworth (Trustee)
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The Friends of Farsley Rehoboth Burial Ground
Notes to the accounts
for the year ended 31 March 2021
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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The Friends of Farsley Rehoboth Burial Ground
Notes to the accounts continued
for the year ended 31 March 2021
| 2 Grants and donations Cooperative Community Funds Groundworks Leeds City Council (LCC) National Heritage Lottery Fund (NHLF) Pudsey and District Civic Society Wade's Charity Aviva Borough of Pudsey Charity Leeds Civic Trust West Yorkshire Freemasons Company donations Donations 3 Restricted funds Balance b/f £ West Yorkshire Freemasons 1,647 Wades Charity 569 LCC Memorial Garden - NHLF - Grave Markers - 2,216 |
2021 Unrestricted funds £ 6,692 1,000 - - 200 - 743 200 - - - 465 9,300 Incoming £ - 2,000 902 12,780 2,397 18,079 |
2021 Restricted funds £ - 1,000 902 12,780 - 2,000 - - - - 1,000 397 18,079 Outgoing £ 1,337 2,396 886 5,217 1,000 10,836 |
2021 Total funds £ 6,692 2,000 902 12,780 200 2,000 743 200 - - 1,000 862 27,379 Transfers £ - - - - - - |
2020 Total funds £ - - 1,750 - - 3,000 1,000 500 250 1,700 11,000 27,266 46,466 Balance c/f £ 310 173 16 7,563 1,397 9,459 |
|---|---|---|---|---|
Fund name
Purpose of restriction
West Yorkshire Freemasons To enable the provision of benches. Wades Charity To contribute to improvements to paths and roads in the burial grounds. LCC Memorial Garden To contribute towards the cost of a Memorial Garden. NHLF To support website development; a Book of Remembrance; signage; heritage protection costs; and heritage events. Grave Markers To enable the purchase and installation of grave markers.
4 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
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