The Friends of Farsley Rehoboth Burial Ground Charity number 1182468
Annual Report and Financial Statements
for the year ended 31 March 2024
The Friends of Farsley Rehoboth Burial Ground
Annual Report and Financial Statements for the year ended 31 March 2024
| 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 2024
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
Position Dates Richard Hainsworth Chair/Treasurer John Barker Secretary Frances Barker Fundraising and Communications Officer Linda Allen Paul Hogarth Graham Moses Graham Turner
Resigned 26 June 2024 Resigned 21 May 2024
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.
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The Friends of Farsley Rehoboth Burial Ground
Trustees' report (continued) for the year ended 31 March 2024
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.
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 under review the work on restoring the graveyard continued.
The landscaping and sale of Bereavement Services ashes plots continued to expand.
Further accessible paths were built and a number of historic graves were restored, in addition a total of 204 previously unmarked graves now have personalised grave markers.
During the year under review, we were adopted as a beneficiary and case study by Lord Attenborough and The Wild Isles Trust. A full planting and seeding strategy was adopted and implemented.
Volunteer work sessions took place throughout the year on at least three days per week, with local volunteers augmented by Duke of Edinburgh’s Award Students and corporate volunteers
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 with a regularly updated web site and database.
Financial review
The net receipts for the year were £10,047, including net receipts of £12,430 on unrestricted funds and net payments of £2,383 on restricted funds.
Reserves policy
The charity's free reserves, at the year end were £31,429.
The trustees, based upon a review of the CIO's fixed cost commitments, have set a minimum reserves target of £5,000, which will be reviewed in the financial year 2024-2025 with a recommendation to increase the minimum due to expanded areas of work including Bereavement Services.
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.
Approved by the board of trustees on 30/01 2025
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 2024, 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 charity as required by section 130 of the Charities Act; 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
30/01/2025
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 2024
| Notes 2024 Unrestricted funds £ Receipts Grants and donations (2) 15,155 Fundraising 1,372 Gift Aid 709 Bereavement services 11,340 Other income 423 Interest received 217 Total receipts 29,216 Payments Maintenance costs 871 Graveyard improvements 8,526 Benches 127 Equipment 2,451 Insurance 363 Website costs - Admin, publicity and promotion 492 Volunteer costs 894 Subscriptions 151 Remembrance books - Armistice Day 173 Utilities 405 Refreshments - Independent examination 780 Toilet hire 1,553 Total payments 16,786 Net receipts / (payments) 12,430 Fund balances brought forward 18,999 Fund balances carried forward (3) 31,429 |
2024 Restricted funds £ 4,775 - - - - - 4,775 224 4,816 250 426 - - 578 49 815 - - - - - - 7,158 (2,383) 4,899 2,516 |
2024 Total funds £ 19,930 1,372 709 11,340 423 217 33,991 1,095 13,342 377 2,877 363 - 1,070 943 966 - 173 405 - 780 1,553 23,944 10,047 23,898 33,945 |
2023 Total funds £ 8,880 4,554 915 4,080 999 - 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 |
|---|---|---|---|
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The Friends of Farsley Rehoboth Burial Ground Statement of assets and liabilities
| as at 31 March 2024 2024 Unrestricted £ Cash funds Cash at bank 31,429 Total cash funds 31,429 Assets retained for the charity's own use, at cost Burial Grounds land Container Liabilities Accruals - Independent examination fee |
2024 Restricted £ 2,516 2,516 |
2024 Total £ 33,945 33,945 30,000 1,200 31,200 2024 £ 900 900 |
2023 Total £ 23,898 23,898 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 30/01 2025
Richard Hainsworth (Trustee)
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The Friends of Farsley Rehoboth Burial Ground
Notes to the accounts
for the year ended 31 March 2024
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 2024
| 2 Grants and donations Asda Aviva Borough of Pudsey Charity Cooperative Local Community Fund Leeds Civic Trust Leeds Community Foundation Liverpool Victoria Movement for Good Neighbourly - Coca Cola Volunteering Matters Benefact Group plc Wade's Charity West Riding Masonic Charities Limited Other donations 3 Restricted funds Balance b/f £ Liverpool Victoria - Wades Charity 38 Borough of Pudsey Charity - NHLF 3,408 Grave Markers 1,358 Coop Local Community Fund - Leeds Community Fund - Heritage Open Day 95 4,899 |
2024 Unrestricted funds £ 400 9,899 - - - - - 2,000 1,000 100 - - - 1,756 15,155 Incoming £ 250 - 400 - 110 2,365 1,500 150 4,775 |
2024 Restricted funds £ - - 400 2,365 150 1,500 250 - - - - - - 110 4,775 Outgoing £ 250 38 400 1,192 1,468 2,365 1,310 135 7,158 |
2024 Total funds £ 400 9,899 400 2,365 150 1,500 250 2,000 1,000 100 - - - 1,866 19,930 Transfers £ - - - - - - - - - |
2023 Total funds £ - 1,169 300 - 170 - - - - - 1,000 2,000 3,000 1,241 8,880 Balance c/f £ - - - 2,216 - - 190 110 2,516 |
|---|---|---|---|---|
Purpose of restriction
Fund name
Liverpool Victoria To contribute towards the cost of a bench. Wades Charity To contribute to improvements to the burial grounds. Borough of Pudsey Charity To contribute towards the cost of grave markers. NHLF
To support website development; a Book of Remembrance; signage; heritage protection costs; and heritage events.
Grave Markers Coop Local Community Fund Leeds Community Fund
To enable the purchase and installation of grave markers. To contribute towards the cost of graveyard improvements.
To support improvements to the burial grounds which will respond to the challenges of climate action.
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.
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