2024-03-31-accounts

MEMORIAL GARDENS TRUST ANNUAL TRUSTEES REPORT YEAR ENDING 31ST MARCH 2024 Dear Trustee. Please find below the annuol reporf for the Memorial Gordens Trust. Castle C fé Next rent review due in December 2024 as per terms of the leose. The lease is currently being renewed. Expenditure on Castle Café wos £171 for clearing drains. The yard will be re-surfaced in April/Moy 2024 - in the next financial year. Withern uard St tion. The lease for Ihe land ot the Coastguard Station is currently being renewed one has been received but was incorrect and is currently being amended by the solicilor. riolc rP rk Car parking receipts tolalled £26117.CQ netf of VAT [compored with £22034 last yearl. This remoins very good, whilst weafher dependant the car park remoins busy. The seasonal controcl begins on good Friday ond remains 7 days o week unlil the end of September. The current parking fees are.. Cars 3.50 per doy Seasonal Passes are £45 and limited to 10 only. 2 wheelchair access romps have been fitted. ne in the gardens and one from the car park. The car park lines have been re-painted. Paths are still to be repaired/reconfigured. Renovation of the Wor Memorial wos undertaken at a cost of £1052,80 rial G rd ns The gordens remain well tended. There were very few events in there over the summer. The 6 month transfers Ipaid to Withernsea Town Council for work done on Memorial Land by the outside workers, and adminislralionl totalled £14,000 os per the WTC budget. The £ICX)O onnuol budgel agreed for planting has mode o big diffeience. The gardens are mainly looked after by Chris Herd who is doing a good job in maintaining them. The Trust has agreed to employ o seasonal groundsmon lo work in the Memorial Gardens from May- September which will take place in the forthcoming financial year. Yorkshire Water pumping sfation remains in urgent need of repair. Some cosmetic tidying up is slill needed and has been reported constantly to Yorkshire Water. They assured us thot the work was due to be undertaken in Morch 2023. This was very minimal and it remains unsightly. We continue to pursue this though they have sald that only bosic maintenance is likely to be done. Car boot sales for fhe Christmas Lights appeal continue to take place seasonally. The Memorial Trust receive a cut of the car bool fees l£lOI). The COIF interest paid in this financial year was a healthy £1729.29.

The unaudited draft annual accounls are attached to Ihis report - a copy is ovailable 6Ai the table. The Charity Commission's Annual Return will be completed when it is required. Signed. A.J. Moxon PSLCC- Secretary to the Trustees.

2910412024 Memorial Gardens Trust 1:.'41 Balance Sheet as at 31 March 2024 31st March 2023 31st March 2024 Current Assets 261 VAT Control Alc 12.263 40,037 Current Bank Alc 19,643 40,037 COIF 52,561 59,680 52,561 Total Assats 59.680 Current Llabllllles VAT Control AJC 76 Accruals 25 101 52,561 Total Assets Less Current Llabllllles 59,580 Reprnsontod By 52,561 General Reserves 59,580 52,561 59,580 The above slalement represents fairly the financial position of the authorlly as at 31 March 2024 and refl8cls ils Income and Expenditure durin9 the year. Signed '. Chaifman 13 <,24 Signed '. Responsible Financial Officer Daté .

ANNUAL RETURN FOR THE YEAR ENDED 31 MARCH 2024 Memorial Gardens Trust SECTION 2 - THE STATEMENT OF ACCOUNTS I certify that the accounts contained in this relum prosenl laiily the finandal position of Ihe ￿￿ncil. are consSstanl with the underfying finana81 records and have been prepared on the basis of In￿rne and Expenditure. Responsible Financial Officer Date ). 44.14 I confimi that these accounts are approved by the Council and recor(led as council minute reference Dated Signed on behalf of the above Gotyth'l (Chair) Date /% -<-z& en Balances brought fornvard 47,867 52,561 Total balances and reseNes at Ihe beginning of the year as recorded in Ihe financial records. Value musl agr86 lo Box 7 of the previous year. l+) Total olher receipts 29,476 37,083 Total income or receipts as recorded in the cashbook less the precept or ratèsllevies received (line 2). Include any grants recelved. {-} Stsff ¢08ts 7,011 11,504 Total expenditure or payments m8de to and on behalf of all employees. Include gross salaries and wag8s. employers Nl contributions. employers pension contributions, graluilies and severance payments. {-) Loan Inleresvcapital repayments O Totel expenditure or p8yments of capilal and interest m8de during the year on the aulhority's borrowings lif any). (_} All other payments 17,771 18,560 Total expenditure or payments as recorded in the cashbook less staff costs Iline 41 and108n inleresUc8pilal repayments Iline 51. 59,580 Total balances and reseNes at thè end of the year. Imust èqual {1 +2+3F14+5+6)J l=) B81ance$ carried forward 52,561 Total value of cash and short lem investments 52,301 59,680 The sum ofall current and deposit bank accounts, Cash holdings and short term investments held as al 31 March- To agree with bank reconciliation. Totsl fixed assels plus long term inveslments and assels O The value of 811 the property the authority owns - it is made up of all its fixed assels and long term investments as at 31 March. 10 Total borrowings O The outstanding capital balance as al 31 March of all loans from third parties (including PWLB). The following documents should accompany the accounts when submitted to the auditor.. A brief explanation of signlficant variations from last year to this year in Section 2. Bank Reconclliation as at 31 March

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Memorial Gardens Trust

Detailed Income & Expenditure by Budget Heading 31/03/2024

Month No: 12 Cost Centre Report

		Actual Year To Date	Current Annual Bud Variance Annual Total Committed Expenditure Funds Available	Current Annual Bud Variance Annual Total Committed Expenditure Funds Available	Current Annual Bud Variance Annual Total Committed Expenditure Funds Available
100	General Income
1076	Carpark Income	26,117	0	(26,117)
1090	Interest Received	1,905	0	(1,905)
1110	Castle Café Income	8,961	0	(8,961)
1120	Car Boot Income	101	0	(101)
	General Income :- Income			(37,083)
		37,083	0
	Net Income			(37,083)
		37,083	0
110	Carpark
4000	Salaries	9,203	0	(9,203)	(9,203)
4030	PAYE and NI	2,301	0	(2,301)	(2,301)
4090	Maintenance	102	0	(102)	(102)
4100	Rates	476	0	(476)	(476)
	Carpark :- Indirect Expenditure
		12,082	0
	Net Expenditure			12,082
		(12,082)	0
120	Castle Café
4090	Maintenance	171	0	(171)	(171)
	Castle Café :- Indirect Expenditure
		171	0
	Net Expenditure			171
		(171)	0
130	General
4090	Maintenance	8,257	0	(8,257)	(8,257)
4110	Planting	733	0	(733)	(733)
4120	Grasscutting	0	0	(0)	(0)
4130	Maintenance	7,927	0	(7,927)	(7,927)
4990	Sundries	895	0	(895)	(895)
	General :- Indirect Expenditure
		17,812	0
	Net Expenditure			17,812
		(17,812)	0
	Grand Totals:- Income Net Income over Expenditure Expenditure	30,065 37,083	0 0	(37,083) (30,065) (7,018) 0 (30,065)
		7,018	0
	Movement to/(from) Gen Reserve			(7,018)
		7,018	0

.ual Internal Audit Report 2023124 WITHERNSEA TOWN COUNCIL wvM.withernseatowncouncil.co.uk During the financial year ended 31 March 2024, this authority's internal auditor acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and controls in operation and obtained appropriate evidence from the authority. The internal audit for 2023124 has been carried out in accordance with this authority's needs and planned coverage. On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this table. Set out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all significant respects, the control objectives were being achieved throughoul the financial year to a standard adequate to meel the needs of this aLJthority. Internal control objective Not covered" A. Appropriate aGcounliii9 records have been properly kept throughout the financial year. This authority complied with ils financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for. C. This author￿tY assessed Ihe significant risks lo achieving ils objectives and reviewed the adequacy of arrangements lo manage these. D. The precept or rates requirement resulted from an adequate budgetary process,. progress againsl the budget was regularly monitored., and reserves were appropriate. Expected income was fully received, based on correct prices, properly recorded and promptly banked., and VAT was appropriately accounted for. F. Pelly cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for. G. Salaries lo employees and allowances lo members were paid in accordance with Ihis aulhorily's approvals, and PAYE and Nl requirements were properly applied, H. Asset and inveslmenls registers were complete and accurate and property maintained. l. Periodic bank account reconciliations were properly carried out during the year. J. Accounting slalemenls prepared during the year were prepared on the correct accounting basis {re￿Ip1S and payments or income and expendilurel, agreed lo the cash book, supported by an adequate audit trail from underlying records and where appropriate debtors and creditors were properly recorded. K. If the authority certified itself as exempl from a limited assurance review in 2022123, it mel Ihe exemplion criteria and correctly declared ilself exempl. (If thé 8Uthortty had a limited assurance review of its 2022Q3 AGAR Trck 'nol covered.) L. The authority published the required infomalion on a websilelwebpage up lo dale al the lime of the internal audil in accordance with the relevant legisl81ion. In the year covered by this AGAR, the aulhorily correctly provided for a period for th8 exercise of public rights as required by the Accounls and Audit Regulations (dunng the 2023-24 AGAR period, were public rights in fElation lo Ihe 2022-23 AGAR evidenced by a nolice on the websrfe and/or 8ulhority approved minutes confim7ing the dates set). The authority has complied with the publicalion requirements for 2022123 AGAR (se8 AGAR Page l Guidance Notes). (For lo¢al councils only) Trust funds (including charilablel The council mel ils responsibilities as a truslee. No. For any other risk areas identified by this authority adequate conlrols existed (list any other risk areas on separate sheets rf needed). Dale{sJ internal audit undertaken 1 01 2C)xr. (g<0(a 202 Name of person who carried oul the internal audil Jfor*JY Signature of person who carried outthe intemal audit Dale 'If the response Is 'no' ploase stat? the implicalions and actlon belng tsken to address any weaknes5 in control Identified (add separate sheets if needed). 'Nole.' If the response is 'not covered, please state when the most re￿nt internal audit work was done in this area and when it is next planned., or, if coverage is not required. the annual iFilemal audit report must explain why not ladd separate sheets rf neeoled)- l--r Annual Governance and Accountability Return 2023124 Form 3 Local Councils. Intemal Drainage Boards and other Smaller Authorities Page3of6