The Friends of Farsley Rehoboth Burial Ground
Charity number 1182468
Annual Report and Financial Statements
for the year ended 31 March 2022
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The Friends of Farsley Rehoboth Burial Ground
Annual Report and Financial Statements for the year ended 31 March 2022
| 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 Accountancy Service CIO
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The Friends of Farsley Rehoboth Burial Ground
Trustees' report for the year ended 31 March 2022
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 John Barker Frances Barker Linda Allen Paul Hogarth Graham Moses Graham Turner Lynn Groves John Isles
Chair/Treasurer Secretary Fundraising and Communications Officer
Appointed 29 September 2021 Appointed 29 September 2021 Appointed 29 September 2021 Appointed 29 September 2021 Resigned 29 September 2021 Resigned 29 September 2021
Charity number
1182468
Registered in England and Wales
Registered and 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 Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) association 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 2022
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
During the year work on restoring the graveyard continued. Work on the main perimeter wall is almost complete and new pathways have been constructed, the end of Covid restrictions enabled volunteers to continue all aspects of outside reclamation work, including installation of mains electric supply powering Wi-Fi and CCTV and QR links to our website and database.
Financial review
The net receipts for the year were £3,209, including net receipts of £8,355 on unrestricted funds and net payments of £5,146 on restricted funds.
Reserves policy
The charity's free reserves, at the year end were £18,411.
The trustees, based upon a review of the CIO's fixed cost commitments, have set a minimum reserves target of £5,000. 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.
The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and have concluded that no material uncertainties exist that cast significant doubt on the charity's ability to meet its liabilities as they fall due.
Approved by the board of trustees on 13/1/2023
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
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2022, 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
19/1/2023
West Yorkshire Community Accountancy Service CIO
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 2022
| Notes 2022 Unrestricted funds £ Receipts Grants and donations (2) 12,926 Fundraising 3,902 Gift Aid 721 Other income - Sales - Total receipts 17,549 Payments Maintenance costs 1,850 Graveyard improvements 5,010 Benches - Signage 57 Equipment 818 Insurance 360 Website development - Admin, publicity and promotion 108 Volunteer costs 38 Subscriptions 86 Remembrance books - Armistice Day Utilities 291 Refreshments 96 Independent examination 480 Total payments 9,194 Net income / (expenditure) 8,355 Fund balances brought forward 10,056 Fund balances carried forward (3) 18,411 |
2022 Restricted funds £ 4,349 161 - - - 4,510 784 5,462 978 43 330 - 143 1,158 - 95 505 123 - 35 - 9,656 (5,146) 9,459 4,313 |
2022 Total funds £ 17,275 4,063 721 - - 22,059 2,634 10,472 978 100 1,148 360 143 1,266 38 181 505 123 291 131 480 18,850 3,209 19,515 22,724 |
2021 Total funds £ 27,379 - 409 339 1,202 29,329 8,918 3,733 2,040 720 1,725 357 2,783 549 - 198 584 - - 179 360 22,146 7,183 12,332 19,515 |
|---|---|---|---|
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The Friends of Farsley Rehoboth Burial Ground
Statement of assets and liabilities
| as at 31 March 2022 2022 Unrestricted £ Cash funds Cash at bank 18,411 Total cash funds 18,411 Assets retained for the charity's own use, at cost Burial Grounds land Container Liabilities Independent examination |
2022 Restricted £ 4,313 4,313 |
2022 Total £ 22,724 22,724 £ 30,000 1,200 31,200 £ 480 480 |
2021 Total £ 19,515 19,515 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 13/1/2023
Richard Hainsworth (Trustee)
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The Friends of Farsley Rehoboth Burial Ground
Notes to the accounts
for the year ended 31 March 2022
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 2022
| 2 Grants and donations Arnold Clark Aviva Borough of Pudsey Charity Cooperative Community Funds Leeds City Council (LCC) Leeds Civic Trust National Heritage Lottery Fund (NHLF) Wade's Charity Groundworks Pudsey and District Civic Society Other donations 3 Restricted funds Balance b/f £ West Yorkshire Freemasons 310 Wades Charity 173 LCC Memorial Garden 16 NHLF 7,563 Grave Markers 1,397 LCC Burial Grounds - Heritage Open Day - Arnold Clark - 9,459 |
2022 Unrestricted funds £ - 9,575 - 2,266 - - - - - - 1,085 12,926 Receipts £ - 2,000 - 149 1,161 200 250 750 4,510 |
2022 Restricted funds £ 750 - 500 200 250 149 2,000 - 500 4,349 Payments £ 310 2,145 16 4,304 1,681 200 250 750 9,656 |
2022 Total funds £ 750 9,575 500 2,266 200 250 149 2,000 - - 1,585 17,275 Transfers £ - - - - - - - - - |
2021 Total funds £ - 743 200 6,692 902 - 12,780 2,000 2,000 200 1,862 27,379 Balance c/f £ - 28 - 3,408 877 - - - 4,313 |
|---|---|---|---|---|
Purpose of restriction
Fund name
To enable the provision of benches.
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 LCC Burial Grounds Heritage Open Day Arnold Clark
To enable the purchase and installation of grave markers. To contribute towards repairs and improvements to the burial grounds. To support the costs of running a heritage open day. To support the development of additional memorial areas.
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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