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2023-03-31-accounts

The Friends of Farsley Rehoboth Burial Ground

Charity number 1182468

Annual Report and Financial Statements

for the year ended 31 March 2023

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The Friends of Farsley Rehoboth Burial Ground

Annual Report and Financial Statements for the year ended 31 March 2023

Contents Page
Trustees' report 2 to 3
Receipts and payments account 4
Statement of assets and liabilities 5
Notes to the accounts 6 to 7

Prepared by West Yorkshire Community Accountancy Service CIO

1

The Friends of Farsley Rehoboth Burial Ground

Trustees' report for the year ended 31 March 2023

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 Linda Allen Paul Hogarth Graham Moses Graham Turner

Charity number

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

Registered and principal address

Accountants

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 2023

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.

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

Achievements and performance

During the year under review the work on restoring the graveyard continued. Work on the main perimeter wall was completed and the landscaping and sale of Bereavement Services ashes plots commenced. Further paths were built and a number of historic graves were restored.

Volunteer work sessions took place through out the year on at least three days per week'

Research and family visits took place regularly with a well supported Heritage Open Day in September as well as our annual Armistice Day Service.

We maintained a strong social media and community presence and a regularly updated web site and database.

Financial review

The net receipts for the year were £1,174, including net receipts of £588 on unrestricted funds and net receipts of £586 on restricted funds.

Reserves policy

The charity's free reserves, at the year end were £18,999.

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 23/1/2024

Richard Hainsworth (Trustee)

3

The Friends of Farsley Rehoboth Burial Ground Receipts and payments account for the year ended 31 March 2023

Notes
2023
Unrestricted
funds
£
Receipts
Grants and donations
(2)
6,710
Fundraising
4,449
Gift Aid
915
Other income
4,238
Total receipts
16,312
Payments
Maintenance costs
1,907
Graveyard improvements
6,156
Benches
-
Signage
-
Equipment
2,018
Insurance
362
Website costs
167
Admin, publicity and promotion
1,231
Volunteer costs
360
Subscriptions
746
Remembrance books
-
Armistice Day
245
Utilities
377
Refreshments
590
Independent examination
480
Toilet hire
1,085
Total payments
15,724
Net receipts / (payments)
588
Fund balances brought forward
18,411
Fund balances carried forward
(3)
18,999
2023
Restricted
funds
£
2,170
105
-
841
3,116
304
677
-
-
673
-
216
379
50
76
-
-
-
155
-
-
2,530
586
4,313
4,899
2023
Total
funds
£
8,880
4,554
915
5,079
19,428
2,211
6,833
-
-
2,691
362
383
1,610
410
822
-
245
377
745
480
1,085
18,254
1,174
22,724
23,898
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

4

The Friends of Farsley Rehoboth Burial Ground Statement of assets and liabilities

as at 31 March 2023
2023
Unrestricted
£
Cash funds
Cash at bank
18,999
Total cash funds
18,999
Assets retained for the charity's own use, at cost
Burial Grounds land
Container
Liabilities
Independent examination
2023
Restricted
£
4,899
4,899
2023
Total
£
23,898
23,898
30,000
1,200
31,200
2023
£
780
780
2022
Total
£
22,724
22,724

The financial statements were approved by the board of trustees on 23/1/2024

Richard Hainsworth (Trustee)

5

The Friends of Farsley Rehoboth Burial Ground

Notes to the accounts

for the year ended 31 March 2023

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.

6

The Friends of Farsley Rehoboth Burial Ground

Notes to the accounts continued

for the year ended 31 March 2023

**2 ** Grants and donations 2023 2023 2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Aviva 1,169 - 1,169 9,575
Benefact Group plc 1,000 - 1,000 -
Borough of Pudsey Charity 300 - 300 500
Leeds Civic Trust - 170 170 250
Wade's Charity - 2,000 2,000 2,000
West Riding Masonic Charities Limited 3,000 - 3,000 -
Arnold Clark - - - 750
Cooperative Community Funds - - - 2,266
Leeds City Council (LCC) - - - 200
National Heritage Lottery Fund (NHLF) - - - 149
Other donations 1,241 - 1,241 1,585
6,710 2,170 8,880 17,275
**3 ** Restricted funds Balance b/f Incoming Outgoing Transfers Balance c/f
Wades Charity £
28
£
2,000
£
1,990
£
-
£
38
NHLF 3,408 - - - 3,408
Grave Markers 877 946 465 - 1,358
Heritage Open Day - 170 75 - 95
4,313 3,116 2,530 - 4,899
Fund name Purpose of restriction
Wades Charity To contribute to improvements to the burial grounds.
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.
Heritage Open Day To support costs associated with the running of a Heritage Open Day.

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.

7