## **ANNUAL REPORT OF FROME DISSENTERS’ CEMETERY CIO 2023** **This first year has been a year of transition and consolidation; transition from the original 1851 Trust to the new 2023 CIO, and consolidation of the work and maintenance; enhancement of the Cemetery, so that it is more than just a place where the dead are laid to rest, and becomes a place where people can walk in quiet contemplation, and be at one with nature and God's creation.** **Plans have been made to repair and restore the Chapel; the linear orchard and nature trail is slowly taking shape with the support of Frome Town Council, the Town Rangers, and the Wednesday Volunteers; and the lease on the cottage now has less than 4 years to completion. On reversion of the lease it is hoped that the ground floor flat can be converted into a Heritage and Educational Resource Centre, highlighting not only the Cemetery's history but also that of the founding Dissenting Congregations.** **Amongst our Volunteers is Emma, our Minute Secretary, who has, along with her husband Darren. and two children put in some excellent work, strimming, clearing brambles etc.. Thank you. Her two brothers have also helped admirably, installing a new seat in memory of the Date family, tidying and repairing the family grave and some work on the chapel.** **The regular Saturday team of Andy and Eddie, augmented by other occasional volunteers, have done sterling work on cutting the grass and starting clearance of the bottom half of the nature trail/orchard, despite the many wet Saturdays!** **Other activities during 2023 were the monthly "Walk and Talk" sessions; the laying of wreaths on the CWGC and other graves remembering and honouring Service personnel, on the anniversary of their deaths; and probably the highlight of the year, hosting “The Dissenters' Company” in their tribute to the late Crysse Morrison by performing once again "Midsummer Dusk", Crysse's drama based on characters commemorated in the Cemetery.** **Administrative tasks have included the registering of the CIO with the Charity Commission; transferring the old Trusts assets, land, buildings, money etc. and we place on record our grateful thanks to Rosemary Parr and to Neil Howlett for providing their legal services and expertise.** Frome Dissenters Cemetery End of Year Financial Statements Year ending 31st December 2023 Page I statsment of Financial Activities Unr&stricted funds Restrieted Endowment funds funds Total funds Prior year total funds Income and end¢)wmerrts from: Donations and legacies Other trading activities Total income 19,465 2,900 22,36S 19,465 2,900 22,365 Expenditure on: Expenditure on charitable activtttes Total expenditure 456 456 456 Gains I losses on investment assets Net income I lexpenditurel resources before transfor 21,908 21,908 Transfers Gross transfers be￿n funds- in Gross transfe15 befv4een funds- out Other recognised gains I losses ians on revaluation, fixed assets, charivs own use ..et movèment rn funds 21,908 21,908 Total funds brought forward Totsl fitn(ts cathed forward 21.908 21.908 Represented by Unrestrlcted General fuftd 21,￿8 21,908 Balance sheet Total funds Prior ear funds cUr￿llt a558ts Cash at ￿nK and in hand 21.908 21,908 .rfet current assets less current Ilablltties 21.908 Totsl assets less currerrt Ilabllttles 21,908 Total net assets less liabilities 21,908 Represented by UnrÈstricted General fund 21,908 Fund8 of ttE church Page 2 Statement of assets and liabilities Fund movement by type enin General. General fund Unrestrithed Incomin Out oin TraD5fers Gainslltssses Journals Closin 22,365 22.365 SUl￿t0￿ forGerteral 456 456 21.908 21.908 Grand tIAal 22,365 456 alysrs of income and expenditure Unrestricted Desi Total ear Dated Restricted Endowment This Last vear INCOME AND ENDOWMENTS Donations and legacigs 13- Donations 17- Grants 19,4S5 19,465 Total 19,465 19.465 Other trading activities 14- Rent 15- Plot Salès 16- Events 1.750 850 300 2,900 22,365 1,750 850 300 2,900 22,3 Totsl INCOME TOTAL EXPENDITURE Expenditure on charitable actlvities 01 Office and Administration 02- Tools and Equiprnenl 03- Insurance 04- Legal and Professional 05- 8uildings Repairs and Maintenance (￿- Grouunds Rep8irs and Maintenan 179 207 179 207 70 70 Total EXPENDITURE TOTAL 456 456 456 456 GRAND TOTAL 21,908 21,908 Page 3 Independent examiners, report to the Trustees of Frome Dissenters Cemetery cio I report on the accounts for the year ended 31 December 2023. Respective Trsponsibilities of trustees and examiner The trustees, are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under the Charities Act 2011 (the 2011 Act1} and that an independent examination is needed. It is my responsibility to.. examine the accounts (under section 145 of the 2011 Act}., to follow the procedures laid down in the Genera5 Directions given by the Charity Commissioners (under section 145{5)(b) of the 2011 Act)-, and to ststs whether particular matters have come to my attention. Basis of independent examiners. ￿port My examination was carried out in accordan￿ wilh the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wtth those records. It also includes consideration of any unusual items or disclosures in the accounts. and the seeking of explanations from you as trustees con￿ming any such matters. The procedures undertaken do not provide all the eviden￿ that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. Independent examiners. statement In connection with my examination, no matter has come to my attention". {1) which gives me reasonable cause to believe that, in any material respect, the requirements.. to keep accounting records in accordance with s130 of the 2011 Act., and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met," or to which, in my opinion, attention should be dt2wn in order to enable a proper understanding of the accounts to be reached. (2) Andrew Ha i I i.:, jpnui.y-.