## 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** 

1 



## 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. 

2 



## 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) 

3 



## 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 

4 



## The Friends of Farsley Rehoboth Burial Ground 

## Receipts and payments account for the year ended 31 March 2022 

|Notes<br>2022<br>Unrestricted<br>funds<br>£<br>**Receipts**<br>Grants and donations<br>(2)<br>12,926<br>Fundraising<br>3,902<br>Gift Aid<br>721<br>Other income<br>-<br>Sales<br>-<br>**Total receipts**<br>17,549<br>**Payments**<br>Maintenance costs<br>1,850<br>Graveyard improvements<br>5,010<br>Benches<br>-<br>Signage<br>57<br>Equipment<br>818<br>Insurance<br>360<br>Website development<br>-<br>Admin, publicity and promotion<br>108<br>Volunteer costs<br>38<br>Subscriptions<br>86<br>Remembrance books<br>-<br>Armistice Day<br>Utilities<br>291<br>Refreshments<br>96<br>Independent examination<br>480<br>**Total payments**<br>9,194<br>**Net income / (expenditure)**<br>8,355<br>**Fund balances brought forward**<br>10,056<br>**Fund balances carried forward**<br>(3)<br>18,411|2022<br>Restricted<br>funds<br>£<br>4,349<br>161<br>-<br>-<br>-<br>4,510<br>784<br>5,462<br>978<br>43<br>330<br>-<br>143<br>1,158<br>-<br>95<br>505<br>123<br>-<br>35<br>-<br>9,656<br>(5,146)<br>9,459<br>4,313|2022<br>Total<br>funds<br>£<br>17,275<br>4,063<br>721<br>-<br>-<br>22,059<br>2,634<br>10,472<br>978<br>100<br>1,148<br>360<br>143<br>1,266<br>38<br>181<br>505<br>123<br>291<br>131<br>480<br>18,850<br>3,209<br>19,515<br>22,724|2021<br>Total<br>funds<br>£<br>27,379<br>-<br>409<br>339<br>1,202<br>29,329<br>8,918<br>3,733<br>2,040<br>720<br>1,725<br>357<br>2,783<br>549<br>-<br>198<br>584<br>-<br>-<br>179<br>360<br>22,146<br>7,183<br>12,332<br>19,515|
|---|---|---|---|



5 



## The Friends of Farsley Rehoboth Burial Ground 

## Statement of assets and liabilities 

|as at 31 March 2022<br>2022<br>Unrestricted<br>£<br>**Cash funds**<br>Cash at bank<br>18,411<br>**Total cash funds**<br>18,411<br>**Assets retained for the charity's own use, at cost**<br>Burial Grounds land<br>Container<br>**Liabilities**<br>Independent examination|2022<br>Restricted<br>£<br>4,313<br>4,313|2022<br>Total<br>£<br>22,724<br>22,724<br>£<br>30,000<br>1,200<br>31,200<br>£<br>480<br>480|2021<br>Total<br>£<br>19,515<br>19,515|
|---|---|---|---|



The financial statements were approved by the board of trustees on 13/1/2023 

Richard Hainsworth     (Trustee) 

6 



## 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. 

7 



## The Friends of Farsley Rehoboth Burial Ground 

## Notes to the accounts continued 

## for the year ended 31 March 2022 

|**2 Grants and donations**<br>Arnold Clark<br>Aviva<br>Borough of Pudsey Charity<br>Cooperative Community Funds<br>Leeds City Council (LCC)<br>Leeds Civic Trust<br>National Heritage Lottery Fund (NHLF)<br>Wade's Charity<br>Groundworks<br>Pudsey and District Civic Society<br>Other donations<br>**3 Restricted funds**<br>Balance b/f<br>£<br>West Yorkshire Freemasons<br>310<br>Wades Charity<br>173<br>LCC Memorial Garden<br>16<br>NHLF<br>7,563<br>Grave Markers<br>1,397<br>LCC Burial Grounds<br>-<br>Heritage Open Day<br>-<br>Arnold Clark<br>-<br>9,459|2022<br>Unrestricted<br>funds<br>£<br>-<br>9,575<br>-<br>2,266<br>-<br>-<br>-<br>-<br>-<br>-<br>1,085<br>12,926<br>Receipts<br>£<br>-<br>2,000<br>-<br>149<br>1,161<br>200<br>250<br>750<br>4,510|2022<br>Restricted<br>funds<br>£<br>750<br>-<br>500<br>200<br>250<br>149<br>2,000<br>-<br>500<br>4,349<br>Payments<br>£<br>310<br>2,145<br>16<br>4,304<br>1,681<br>200<br>250<br>750<br>9,656|2022<br>Total<br>funds<br>£<br>750<br>9,575<br>500<br>2,266<br>200<br>250<br>149<br>2,000<br>-<br>-<br>1,585<br>17,275<br>Transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|2021<br>Total<br>funds<br>£<br>-<br>743<br>200<br>6,692<br>902<br>-<br>12,780<br>2,000<br>2,000<br>200<br>1,862<br>27,379<br>Balance c/f<br>£<br>-<br>28<br>-<br>3,408<br>877<br>-<br>-<br>-<br>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. 

8