ANNUAL REPORT OF FROME DISSENTERS’ CEMETERY CIO 2024
This year has seen a great deal of activity both on grounds maintenance and the nature trail/linear orchard.
We have continued to provide both burial plots and plots for cremated remains. However most of the burial plots have now been sold, but there remains space in the Ashes Plot section.
Our long standing volunteer, Andy, has now moved away from Frome, but in his place we now have two more regular volunteers, Hector and Paul. In addition we have had volunteers who were Duke of Edinburgh Award participants, working (with a parent) for 3 months at a time. We express our gratitude to them and the Trustees who have attempted to keep the grounds in a reasonably tidy condition.
In October we received the Report of the quinquennial inspection. This has shown a lot of necessary work to make the Chapel more user friendly and to prevent further deterioration. We now have to obtain Listed Building Consent, quotations for the works and funds to pay for it!
The Wednesday Volunteers no longer meet, but the regular Saturday team of Eddie, Hector and Paul, have once again done sterling work on cutting the grass and working on the bottom half of the nature trail/orchard, despite the many wet Saturdays!
Other activities during 2024 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 3 nights of “A Christmas Carol” the week-end before Christmas. We also participated in the Frome Festival “Hidden Gardens” when approximately 150 visitors looked around the site and culminating with the Annual Service on Sunday afternoon led by Rev Clarissa Notice of Frome Baptist Church.
At the time of this report we still await confirmation of the transfer of the old Trusts assets, (land, buildings, etc.) by the Land Registry.
In closing this report we place on record our grateful thanks to a founding Trustee, David Open, who was for some 15 years the sole volunteer keeping the grounds under control. David passed away in September, 2 weeks short of his 89[th] Birthday. RIP David.
Frome Dissenters Cemetery CIO
End of Year Financial Statements
31 December 2024
Page 1
Statement of Financial Activities
| Unrestricted Restricted Endowment Total Prior year funds funds funds funds total funds |
|
|---|---|
| Income and endowments from: Donations and legacies Other trading activities Other income Total income Expenditure on: Expenditure on charitable activities Total expenditure Gains / losses on investment assets Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund |
286 — — 286 19,465 10,710 — — 10,710 2,900 107 — — 107 — |
| 11,103 — — 11,103 22,365 51,771 — — 51,771 456 |
|
| 51,771 — — 51,771 456 — — — — — |
|
| (40,667) — — (40,667) 21,908 — — — — — — — — — — — — — — — |
|
| (40,667) — — (40,667) 21,908 |
|
| 21,908 — — 21,908 — |
|
| (18,758) — — (18,758) 21,908 (18,758) — — (18,758) 21,908 |
Page 2
Balance sheet
| Total funds Prior year funds |
|
|---|---|
| Current assets Debtors Cash at bank and in hand Liabilities Creditors: Amounts falling due in one year Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Unrestricted General fund Funds of the church |
759 — 23,131 21,908 |
| 23,891 21,908 42,650 — |
|
| 42,650 — |
|
| (18,758) 21,908 |
|
| (18,758) 21,908 |
|
| (18,758) 21,908 (18,758) 21,908 |
|
| (18,758) 21,908 |
| Statement of assets and liabilities | This year Last year |
|---|---|
| Cash at bank and in hand Co-op Current Account General fund (Unrestricted) - Co-op Savings Account General fund (Unrestricted) - Total for Cash at bank and in hand Debtors Accounts Receivable General fund (Unrestricted) - Total for Debtors Creditors: Amounts falling due in one year Accounts Payable General fund (Unrestricted) - Total for Creditors: Amounts falling due in one year Grand total |
13,023 21,908 |
| 13,023 21,908 10,107 — |
|
| 10,107 — |
|
| 23,131 21,908 759 — |
|
| 759 — |
|
| 759 — (42,650) — |
|
| (42,650) — |
|
| (18,758) 21,908 |
Page 3
Fund movement by type
| Opening Incoming Outgoing Transfers Gains/losses JournalsClosing General - General fund Unrestricted 21,908 11,103 51,771 — — — (18,758) Sub-total for General 21,908 11,103 51,771 — — — (18,758) Grand total 21,908 11,103 51,771 — — — (18,758) Analysis of income and expenditure Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Donations and legacies 13 - Donations 286 — — — 286 — 17 – Grants — — — — — 19,465 Total 286 — — — 286 19,465 Other trading activities 14 – Rent 4,750 — — — 4,750 1,750 15 - Plot Sales 5,200 — — — 5,200 850 16 – Events 760 — — — 760 300 Total 10,710 — — — 10,710 2,900 Other income 18 – Interest 107 — — — 107 — Total 107 — — — 107 — |
Opening Incoming Outgoing Transfers Gains/losses JournalsClosing General - General fund Unrestricted 21,908 11,103 51,771 — — — (18,758) Sub-total for General 21,908 11,103 51,771 — — — (18,758) Grand total 21,908 11,103 51,771 — — — (18,758) Analysis of income and expenditure Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Donations and legacies 13 - Donations 286 — — — 286 — 17 – Grants — — — — — 19,465 Total 286 — — — 286 19,465 Other trading activities 14 – Rent 4,750 — — — 4,750 1,750 15 - Plot Sales 5,200 — — — 5,200 850 16 – Events 760 — — — 760 300 Total 10,710 — — — 10,710 2,900 Other income 18 – Interest 107 — — — 107 — Total 107 — — — 107 — |
|---|---|
| 286 — — — 286 19,465 4,750 — — — 4,750 1,750 5,200 — — — 5,200 850 760 — — — 760 300 |
|
| 10,710 — — — 10,710 2,900 107 — — — 107 — |
|
| 107 — — — 107 — |
|
| INCOME TOTAL | 11,103 — — — 11,103 22,365 |
| EXPENDITURE Expenditure on charitable activities 01 - Office and Administration 318 — — — 318 179 02 - Tools and Equipment 3,741 — — — 3,741 207 03 - Insurance 986 — — — 986 — 04 - Legal and Professional 2,724 — — — 2,724 70 05 - Buildings Repairs and Maintenance 42,650 — — — 42,650 — 06 - Grouunds Repairs and Maintenance 1,350 — — — 1,350 — Total 51,771 — — — 51,771 456 |
|
| 51,771 — — — 51,771 456 |
|
| EXPENDITURE TOTAL | 51,771 — — — 51,771 456 |
| GRAND TOTAL | (40,667) — — — (40,667) 21,908 |
]
Page 4
FROME DISSENTERS CEMETERY R¢port of the Indtpgndent Examiner to the Trustsos forth8 yoar ended 318t D8c8mb•r2024 I report On IhÈ accounts ofthe tharity for the year ended 31st Decemtér 2024, wl) are sel out on attached accounts RoSPfjCtiVg Te5pon$ibilitie8 of tru8t8e8 and examlnor The charty's Iruste8s con81d8r that an audit is not wuld for the year lunder S 144121 of thè Charities AGt 2011 (the 2011 Act) and that an independent examinaknon is needed. l L8 my responsibilityto.. al ex8fnine the 8ccounts under section 145 of the Act bl to folk>w the prwedure5 laid down in the Gener81 Directions given by the Charity Commission under sethon 14515llbl ofthe Act, and cl to state whether particuL4r matters have come to my 8tt8Thtn. Ba858 of tho Indopondont •xamlnés r•port My examinatr.on was carried out in acxordancewith the Gener81 DirectiDn5 gnfen by the Charity Commissioners. An exarnination includes a review of the accounting record8 kept by Ihe charity and a compari50n of the accounts presented wth those records. 11 also includes COn8¥Jeration of any unu8U81 items or do8re$ the accounts, Hnd seeking eXanatIonS from you as truste85 conceming any such matters. The proc8edures undertaken do not all the evidenGe that would be required in an audit and, ¢onsequentty I do not express an audit opinion on the YW given in these accpounts. Independent examirwfs report In the course of my examinat, no matter has come to my attention.. 11 wfvrh gives tne reasonable cause lo belwe that in any matsrial respecttr trustees have not tnel the requiretnents to ensure that. al proper records are kept In 8ccorLlance wrth seCtn 130 of the Act.. and bl accounts are prepared which agree with the accounting records and compty the ac¢ounting Wu1ments ofthe Act". or 21 to Whh. in my on. attent shoukl be dr8wn inorder to enable a kyoper underslondiw of the acGount5 to be reaGhed. ///. / Andrew Hardy ACCA. CASA 21 Woodhaye5 Roal. Fro BA112DG Page 5