## **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$ibilitie8 of tru8t8e8 and examlnor The charty's Iruste8s con81d8r that an audit is not wul￿d for the year lunder S 144121 of thè Charities AGt 2011 (the 2011 Act) and that an independent examinaknon is needed. l L8 my responsibilityto.. al ex8fnine the 8ccounts under section 145 of the Act bl to folk>w the prwedure5 laid down in the Gener81 Directions given by the Charity Commission under sethon 14515llbl ofthe Act, and cl to state whether particuL4r matters have come to my 8tt8Tht￿n. Ba858 of tho Indopondont •xamlné￿s r•port My examinatr.on was carried out in acxordancewith the Gener81 DirectiDn5 gnfen by the Charity Commissioners. An exarnination includes a review of the accounting record8 kept by Ihe charity and a compari50n of the accounts presented wth those records. 11 also includes COn8¥Jeration of any unu8U81 items or d￿￿o8￿re$ the accounts, Hnd seeking eX￿anatIonS 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 Y￿W 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 seCt￿n 130 of the Act.. and bl accounts are prepared which agree with the accounting records and compty the ac¢ounting Wu1￿ments ofthe Act". or 21 to Wh￿h. in my o￿n￿￿. 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