The Friends of Farsley Rehoboth Burial Ground Charity number 1182468
Annual Report and Financial Statements
for the year ended 31 March 2025
The Friends of Farsley Rehoboth Burial Ground
Annual Report and Financial Statements for the year ended 31 March 2025
| 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 2025
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 Resigned 26 June 2024 Graham Moses Resigned 21 May 2024 Graham Turner
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 2025
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 275 previously unmarked graves now have personalised grave markers.
A full planting and seeding strategy was adopted and implemented, our testing of Sedums as a viable surface for graves was successful and rolled out in Spring 2025.
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.
A highlight was the awarding of The King’s Award for Voluntary Service (KAVS), known as “The MBE for Voluntary Groups”, to our charity in November 2024.
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 £6,063, including net receipts of £4,599 on unrestricted funds and net receipts of £1,464 on restricted funds.
Reserves policy
The charity's free reserves, at the year end were £36,028.
The trustees, based upon a review of the CIO's fixed cost commitments, have set a minimum reserves target of £7,000 which will be reviewed in the financial year 2025-2026 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 26/1/2026
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 2025, 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
27/1/2026
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 2025
| Notes 2025 Unrestricted funds £ Receipts Grants and donations (2) 7,732 Fundraising - Gift Aid 765 Bereavement services 10,119 Other income 174 Interest received 729 Total receipts 19,519 Payments Maintenance costs 1,497 Graveyard improvements 3,493 Benches - Equipment 1,248 Insurance 407 Admin, publicity and promotion 1,239 Volunteer costs 2,652 Subscriptions 802 Remembrance related costs 804 Utilities 309 Independent examination 900 Toilet hire 1,569 Total payments 14,920 Net receipts / (payments) 4,599 Fund balances brought forward 31,429 Fund balances carried forward (3) 36,028 |
2025 Restricted funds £ 7,960 - - - 1,096 - 9,056 165 5,520 - 240 - 572 41 1,054 - - - - 7,592 1,464 2,516 3,980 |
2025 Total funds £ 15,692 - 765 10,119 1,270 729 28,575 1,662 9,013 - 1,488 407 1,811 2,693 1,856 804 309 900 1,569 22,512 6,063 33,945 40,008 |
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 |
|---|---|---|---|
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The Friends of Farsley Rehoboth Burial Ground Statement of assets and liabilities
| as at 31 March 2025 2025 Unrestricted £ Cash funds Cash at bank 36,028 Total cash funds 36,028 Assets retained for the charity's own use, at cost: Burial Grounds land Container Liabilities Accruals |
2025 Restricted £ 3,980 3,980 |
2025 Total £ 40,008 40,008 30,000 1,200 31,200 2025 £ 924 924 |
2024 Total £ 33,945 33,945 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 26/1/2026
Richard Hainsworth (Trustee)
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The Friends of Farsley Rehoboth Burial Ground
Notes to the accounts
for the year ended 31 March 2025
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 2025
| 2 Grants and donations Aviva Borough of Pudsey Charity Cooperative Local Community Fund Leeds Civic Trust Leeds Community Foundation Neighbourly - Coca Cola Wades Charity Asda Liverpool Victoria Movement for Good Volunteering Matters Other donations 3 Restricted funds Balance b/f £ Wades Charity - Borough of Pudsey Charity - National Heritage Lottery Fund 2,216 Grave Markers - Leeds Community Fund 24/25 - Heritage Open Day 110 Leeds Community Fund 23/24 190 2,516 |
2025 Unrestricted funds £ 4,693 - 500 - - 600 - - - - - 1,939 7,732 Incoming £ 4,000 1,000 - 1,096 2,900 60 - 9,056 |
2025 Restricted funds £ - 1,000 - 60 2,900 - 4,000 - - - - - 7,960 Outgoing £ 3,330 1,000 1,252 856 794 170 190 7,592 |
2025 Total funds £ 4,693 1,000 500 60 2,900 600 4,000 - - - - 1,939 15,692 Transfers £ - - - - - - - - |
2024 Total funds £ 9,899 400 2,365 150 1,500 1,000 - 400 250 2,000 100 1,866 19,930 Balance c/f £ 670 - 964 240 2,106 - - 3,980 |
|---|---|---|---|---|
Purpose of restriction
Fund name Purpose of restriction Wades Charity To contribute to improvements to the burial grounds for the installation of handrails.
Borough of Pudsey Charity National Heritage Lottery Fund
To contribute towards the cost of grave markers.
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. Leeds Community Fund 24/25
To support improvements to the burial grounds through the use of sedums and solar powered irrigation.
Heritage Open Day To support costs associated with the running of a Heritage Open Day. Leeds Community Fund 23/24 To support improvements to the burial grounds which will respond to the challenges of climate action.
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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