## 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**
1
## 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.
2
## 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)
3
## 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
4
## 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|
|---|---|---|---|
5
## 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)
6
## 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.
7
## 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.
8