## The Friends of Farsley Rehoboth Burial Ground
Charity number 1182468
## Annual Report and Financial Statements
for the year ended 31 March 2023
**----- Start of picture text -----**
Group's logo
**----- End of picture text -----**
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