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2022-12-31-accounts

THE UNDERCLIFFE CEMETERY CHARITY

REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

Charity Commission Reference Number 519751

Company Registered Number 1973400

1 Valley Court Off Canal Road Bradford BD1 4SP

THE UNDERCLIFFE CEMETERY CHARITY REPORT AND FINANCIAL STATEMENTS

M

Contents
Legal and Administrative Information
Statement of Trustees' Responsibilities
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements		 Page
1
2
3 - 10
11
12
13
14 - 18

THE UNDERCLIFFE CEMETERY CHARITY LEGAL AND ADMINISTRATIVE INFORMATION

  1. CONSTITUTION

The Undercliffe Cemetery Charity is a company limited by a guarantee (Company No. 1973400) and a registered charity (Charity No. 519751) governed by its Memorandum and Articles of Association.

2. DIRECTORS AND TRUSTEES

The directors of the charitable company (''the charity'') are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

The Trustees serving during the year and since the year end were as follows:

Chairman
:		 Chairman
:		 Chairman
:		 Chairman
:		 Chairman
:		 Mr. S.J. Lightfoot (Chairman from October 2022)
Vice Chairman Mr J.C. Jackson
Secretary
:		 Mr C.J. Bird L.L.B (Hons)
Trustees
:		 Mr J. Ackroyd (City of Bradford M.D.C.)
Ms. J. L. Ambler
Ms. S. Crossley
Mr. S. F. Field
Mr. C.J. Haxby
Mr. J. Scholefield (City of Bradford M.D.C.)
Mr. R. Sugden
Mr. T. Hardy
Ms. G. M. Haliday
Ms. A. A. Sutton-Butler
Mr. A.G. Tyne
Mr A. Hillary (Chairman January to September 2022)
Independent Examiner
:		 Walter Dawson & Son
Chartered Accountants
1 Valley Court
Bradford BD1 4SP
Bankers
:		 National Westminster Bank PLC
Market Place
Huddersfield HD1 2AL
Solicitors
:		 Bird & Daniels Solicitors
Vintry House 18-24 Piccadilly
Bradford
BD1 3LS
Registered Office
:		 The Lodge
Undercliffe Cemetery
Undercliffe Lane
Bradford BD3 0DW

1

THE UNDERCLIFFE CEMETERY CHARITY

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing a Trustee's annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards including financial reporting standard 102: The financial reporting standard applicable in the UK. (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity's Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

In so far as the Trustees are aware:

2

THE UNDERCLIFFE CEMETERY CHARITY REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

The Trustees are pleased to present their annual report together with the financial statements of the Charity for the year ended 31st December 2022 which are also prepared to meet the requirements for a directors report and accounts for Companies Act purposes.

The legal and administrative information set out on page 1 forms part of this report.

The financial statements comply with the Charities Act 2011. Companies Act 2006, Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice application to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

1. Structure, Governance and Management

The Company was incorporated in England and Wales on the 20th December 1985 as the Bradford (Undercliffe) Cemetery Company and was renamed The Undercliffe Cemetery Charity on the 10th July 1991 to portray more accurately its charitable status. The Company is limited by guarantee and has no share in issue and dividends are not payable.

The Trustees serve in a voluntary capacity receiving no remuneration for their duties. Except as detailed in the report, no present or former Trustees or Members had any beneficial interests requiring disclosure. The Charity has purchased insurance for the Trustees against liabilities in relation to the Charity. There have not been any claims against this insurance nor are any anticipated.

2. Objectives and Activities

The company's objects as stipulated in the Memorandum of Association were created in 1987 and remain unchanged as:-

3

THE UNDERCLIFFE CEMETERY CHARITY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

2. Objectives and Activities (continued)

“For the public benefit to operate, maintain and preserve Undercliffe Cemetery for all or any of the following purposes

1. An Open space

  1. The advancement of the education of the public concerning the local and national, social and industrial history and architecture of the 19th century and the natural history including omithology and botany, of the cemetery and it environs

  2. The burial of the dead

  3. The preservation, protection and development of features of historic or educational interest, including the fauna and flora of the cemetery and, in particular, the maintenance and repair of existing monuments, tombs and graves therein which are of educational interest”

During 2022 there have been no changes to the above objectives.

3. Statistics for the Year

The burial of the dead continued with 26 interments and 10 plots sold. These are back to the average of recent years. We issued 24 permits to Monumental Masons for new gravestones or added inscriptions. We have treated 8 sections of the cemetery with herbicide 6 of which were to tackle the highly invasive Japanese Knotweed. In addition, the Charity repaired, restored and cleaned 32 monuments.

The Charity maintains 135 graves for the Commonwealth War Graves Commission for which an annual fee is received of £1,826. The Charity also has 24 maintenance contracts for private grave owners.

4

THE UNDERCLIFFE CEMETERY CHARITY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

Social Media and Website Statistics for 2022

Facebook Followers increased from 1370 to 1579 @undercliffecemeterycharity

Twitter followers increased from 886 to 1285 @undercliffecem

Instagram followers increased from 667 to 765 @undercliffecemetery

This makes a grand total 3,629 followers an increase of 706 followers during 2022.

Tim Hardy should be congratulated for his efforts and also every other volunteer who helped with the research and the stories that we posted.

Website

The total pageviews on the website was 36,737 and the total number of new users for 2022 was 11,394

The pageview figures were slightly less than during 2021, and this may have been due to our regular contact with people via our increasingly successful social media presence, and our quarterly newsletters and monthly bulletins sent to members.

We received interest from all over the world. The percentage number of those visiting the website from each country was as follows:

UK - 70%, USA - 12%, Australia - 2%, Canada - 2%, Spain, France and Germany - 2%, Ireland - 1%, China - 1%, India - 1%, New Zealand - 1%, Other - 8%.

These figures are consistent with those reported in 2021.

The devices that were used to access the website were as follows:

Desktop Computer - 40%, Mobile Phone - 53%, Tablets - 7%

The use of mobile devices continues to increase as the use of desktop devices decreases.

Referrals to the Website

The number of hits to our webpages was increased by referrals from other sites such as Visit Bradford, Find a Grave,Wikipedia, Cemetery Friends, Bradford Local Studies and the Bradford Family History Society.

5

THE UNDERCLIFFE CEMETERY CHARITY REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

QR Posts

26 QR posts have been installed over recent years. The subject of each QR post and the number of page views per subject during 2022 are indicated below.

First Batch covering the six listed monuments First Batch covering the six listed monuments
Alfred Illingworth 634
Swithin Anderton 368
William Mawson 337
Jacob Beherns 278
Miles Moulson 176
Joseph Smith 189
Second Batch of QR Codes (Subject chosen by the research volunteers) Second Batch of QR Codes (Subject chosen by the research volunteers)
Robert Milligan 174
William Gay 141
James Hanson 130
Thomas William 120
Appleton Julia Varley 191
Albert Munz 95
William Jackson 209
Christine Chapple 135
Godwin Family 135
William Cudworth 111

Third Batch of QR Codes installed part way through the year (Subjects chosen by the research volunteers)

William Byles 126
Henry Mitchell 209
Christopher Dawson 158
Ellen Joyce 172
Newlands Mill 315
Society of Friends 62
Anthony Gadie 110
Colin Clark 60
Alfred A Scott 186
James Law 270

Seven other historical pages were uploaded to the website in 2022. The total number of historical pages on the site now stands at 74. The total number of page views for the historical pages amounted to 8,128. The numbers are affected not only by the subject and the interest generated by the monument but by their locations in the cemetery.

For example, a QR post on a pathway that has fewer visitors will attract fewer scans. The numbers do include some views that were generated by visitors simply looking through the website and not via the QR post. It is not possible to separate the two.

6

THE UNDERCLIFFE CEMETERY CHARITY REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

The Work of the Research Volunteers

Our research volunteers contributed to the historical pages and the information used on the tours. Each was responsible for their own unput. Most of the volunteers also act as tour guides and all contribute to helping with the tour programme, which needs careful planning. The tours are used to raise money for the Charity. It is estimated that each one of the subjects would on average have taken 20 hours of research making a total of 400 hours. The research team is building a huge amount of information on the history of the people buried at Undercliffe, which will provide a resource for individuals and schools for many years to come.

Digitising the Records

A project to digitise the records started in November 2021. A database will replace current micro-fiche system. Photographs of the order books were taken at a rate of 1000 per week. Eight of the research team were involved in transcribing the information from the photographs to a spreadsheet, and then after checking the data, into a database. By the end of 2022, 51,000 records had been photographed and 40,000 transcribed. Once completed, the database will be able to answer customer inquiries much quicker and more efficiently. It is anticipated that all 51,000 records in the unconsecrated half of the Cemetery will be transcribed by mid-2023. The estimated number of Volunteers hours for photographing was 180 and for transcribing was 2,160 hours. The digitisation process is leading to a much greater understanding of the history of the Cemetery and the records system. New discoveries are helping with content for the tours. One of the highlights was the discovery of the grave of Colonel Francis Skelly, a descendant of Edward 1, King of England. The King was Col Skelly's 16 x great grandfather.

Membership

Membership of the charity remains at just £10 per year which entitles members to vote at the Annual General Meeting. A monthly news update is circulated to all members by email and to a small number of members by post. This seems to be well received by all members. In addition to this a Newsletter is produced every quarter.

Most members receive communications from the Charity via the online software package 'Mailchimp'.

Number of Paid Members

At the close of 2022, there were 128 members including Trustees, Volunteers, Councillors and Sponsors. 78 of those members paid their subscription for 2022 and some had made an extra donation to the Charity. The total income from Members' fees for 2022 was £1,410, this includes Gift Aid which we was claimed through the Charity Aid Foundation (CAF).

Monthly updates by post - eleven Members reducing to nine Members during the year.

Monthly updates sent out via Mailchimp - 112 in Jan 2022 increasing to 119 by Dec 2022. Of those Mailchimp updates, the average 'open' status was 65%.

Newsletters - There were four during the year and these were printed and posted to eleven Members (reducing to nine Members) the newsletters are also included in the monthly updates to all Mailchimp contacts during the year. So around 128 Members received newsletters during the year. After an interval of one month each newsletter was posted to the website and promoted via Facebook.

7

THE UNDERCLIFFE CEMETERY CHARITY REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

Engagement with the local community

We continued our efforts to engage with the local community. Students from St. Francis Primary School visited the cemetery; however, the weather was against us and we had to present our information in the lodge, which was not ideal. Despite this, the day went well and our presentation, as well as the question and answer session, was well received.

Lapage Primary expressed an interest and John Jackson and Steve Lightfoot visited the school. The school is a threeform entry primary. During the day on September 20th, we presented four subjects to Year 5 students. The teachers' plan for the students was to engage, investigate and report back at the end of each session. Each group gave a presentation.

Shipley College sent a group of students to the cemetery on a regular basis to litter pick and they also contributed some bug hotels.

A community group of disadvantaged children visited the cemetery and Tim Hardy and Deborah Stirling showed them around. The children showed great interest and asked lots of questions.

In June, we conducted two tours for the Bradford Literature Festival when approximately 50 people attended.

On Friday 11th November, the Deputy Lord-Lieutentant of West Yorkshire, and the Deputy Lord Mayor of Bradford attended our annual Remembrance Service, and many local schools were represented by very large gatherings of pupils and teachers.

Tours of the Cemetery

Tours ran throughout 2022. 8 bespoke tours raised £1,152 and 14 general tours open to the general public raised £3,157. The bespoke tours included The Bradford Literature Festival, Friends of Bradford Museums, Harden Womens' Institute, Bradford College and private tours for a number of families. The general tour program had a tour every three weeks starting in March. The subjects and money raised were as follows:-

Winter Tour £237
Highlights of the Cemetery £339
Artists, Entertainers and Photographer £160
Death, Disease and Squalor £293
New Discoveries £236
Women of Note £248
Open Day and My Family and Me £342
Industrial Revolution £190
Death, Disease and Squalor
Plus Crime and Punishment £555
Brothers in Arms £283
Even More Gruesome £274

Social media and the website were used to promote the tours and Eventbrite was used to take advanced ticket sales. Volunteers gave freely of their time in promoting and attending the tours, and generously donated cakes and biscuits to sell at these events.

8

THE UNDERCLIFFE CEMETERY CHARITY REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

4. Chairperson's Report

2022 will be remembered as the year the Charity was recognised by the late Queen Elizabeth II. In June, we received news that we were going to be awarded The Queen's Award for Voluntary Service, a very prestigious award which we were delighted to accept. On September 27, 2022 Ed Anderson, His Majesty's Lord-Lieutenant of West Yorkshire, at a gathering at City Hall, in the company of Cllr Martin Love, Lord Mayor of Bradford, presented the award to Allan Hillary who was delighted to accept Her Late Majesty's Award on behalf of the Charity.

At the end of September Allan Hillary stood down as Chair. Over many years he has made an outstanding contribution to the Charity allowing the Cemetery to be transformed and enabling the number of volunteers to be significantly increased. He was instrumental in adopting the PLB analysis of the Charity and instituting the reforms recommended which led to the re-introduction of the annual council grant. Through successful networking, he succeeded in getting a whole range of people involved with the Charity, broadening the range of activities that we are involved with.

On June 27th, we finally saw the campaign to place a permanent memorial on the grave of Nancy De Garrs come to fruition. Nancy was nursemaid to Charlotte Bronte. A booklet had been produced to raise funds for the headstone and we received contributions from elsewhere, including some from the family. It was fitting that the inscribed stone was unveiled by Mike Bennett, a descendant of Henry De Garrs, who was Nancy's younger brother. Ian Galbraith produced the headstone and installed it for us and we thank hom for his work and for discounting the cost.

The groundwork volunteers headed by Ann Hillary, and Trustees Stewart Field and Chris Haxby worked especially hard during 2022, clearing areas of the Cemetery that we have been unable to maintain for over 50 years. Headstones were revealed which none of us had seen before.

Everyone contributed massively but special mention must be made to Chris Lawson who has raised the standard in every respect. Our volunteers were helped by the Cemetery's grave digger, Graham Swaine, who generously gave his time to help restore fallen headstones and gave us stone materials to restore graves. Thomas Crompton & Co. were again generous in donating materials to fill in areas that had subsided, and Paul Adcock once again donated strimmer line. We also received generous help, and donations from many more local companies and individuals.

As the number of groundwork volunteers increased, our requirement for tools and equipment increased along with our running costs. We completed the installation of a new storage facility to enable us to store equipment in a secure way and at the same time improve facilities for our volunteers.

New heaters were installed in the lodge, and these were desperately needed as energy costs began to rise. The increased efficiency of the heaters compared with the old storage heaters we were using should bring benefits and help to reduce heating costs.

We have made great progess with social media this year. We now have over 3,600 followers which helps us spread the news, promote the tours, and inform the general public about the work we do. Sue Crossley continues to promote membership, produce and circulate monthly news updates to members, and Gaynor Halliday, Andy Tyne and Tim Hardy produce the extremely highquality newsletter, which is distributed via email, post and via the website.

Fundraising from tours is more important than ever as wer see our costs increase. Our research team has done tremendous work in discovering stories about individuals and familites with an Undercliffe connection. John Jackson, Deborah Stirling, Lynn Parker, Sue Crossley, Andy Tyne, Andy Joyce, Gaynor Halliday, Jacqui Ambler and Andrea Lightfoot have been working hard on research and organized and conducted tours of the cemetery.

9

THE UNDERCLIFFE CEMETERY CHARITY REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2022

4. Chairperson's Report Cont/d

A greater connection was estatblished with the Bradford Museum and Galleries service which has resulted in closer mututal ties. As a result, an exhibition will be held at the Bradford Industrial Museum commencing June 2023.

On Flora and Fauna, replacement bird boxes were indtaleld along with new bat boxes, hedgehog hides and bug hotels.

During the lockdown, we introduced Zoom. We continued to use this facility throughout 2022 to communicate with Trustees and other committee members. It has proved useful in allowing meetings to take place outside normal working hours, allowing volunteers who have full-time jobs to continue their involvement with the Charity. Sue Crossley and Deborah Stirling's contribution to our regular meeting schedule was essential, circulating agendas, sorting membership issues, and taking minutes.

2023 will see the retirement of Registrar Andrew Barker. He has been instrumental in streamlining our office procedures, while maintaining a strategic overview of groundworks and activities on site. We are delighted that we will be continuing as a volunteer.

5. Financial Review

The charity neither supplemented or discontinued any of its operations during 2022. The net profit for the year was £6,033 (2021:£13,123) leaving a closing balance of £72,077 (2021:£66,044).As at December 2022 the reserves stood at £96,363 (2021:£90,330) which includes an endowment fund in the sum of £23,286 received for the purpose of providing an income for the upkeep of the Cemetery. Only the interest on this sum can be used for this purpose.

The Trustee members consider the level of reserves to be adequate to sustain the Charity only in the short term. The income of the Cemetery has been stabilised decreasing the pressure on its reserves. The support of Bradford Metropolitan Council who own the asset, is absolutely essential. The increased activities of the Charity has greatly benefited the income during 2022 together with continuing efforts to obtain grants and assistance from our members and sponsors.

This report has been prepared in accordance with the Accounting and Reporting by Charities : Statement of Recommended Practice. In preparing this report advantage has been taken of the small companies exemption.

This report was approved and authorised for issue by the Trustees on the 13th June 2023 and signed on their behalf by:-

Mr S J Lightfoot Chair

10

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE UNDERCLIFFE CEMETERY CHARITY

I report on the financial statements of the charitable company for the year ended 31st December 2022 which are set out on pages 14 to 20.

Respective Responsibilities of Trustees and Examiner

The Charity's Trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the financial statements. The Charity's Trustees consider that an audit is not required for this year under Section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to an audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and the seeking of explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the financial statements present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

John Richard Hall FCA

WALTER DAWSON & SON

13th June 2023 Chartered Accountants

1 Valley Court Canal Road Bradford BD1 4SP

11

THE UNDERCLIFFE CEMETERY CHARITY

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST DECEMBER 2022

INCOME AND ENDOWMENTS
FROM
:
Other
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE ON:
Charitable Activities
Donations and Legacies
Investments
Charitable Activities
NET MOVEMENTS IN FUNDS
Total Funds at 31st December 2022
RECONCILIATION OF FUNDS
Total Funds at 1st January 2021
TOTAL EXPENDITURE		 Notes Unrestricted
Funds		 Restricted
Funds		 Total
2022
£
36,481
379
29,960
66,820
50,549
10,238
60,787
6,033
90,330
96,363		 Total
2021
5
6
7
8
9
£
36,481
379
29,960		 £
-
-
-		 £
35,439
40
25,422
66,820 - 60,901
50,549
10,238		 -
-		 37,732
10,046
60,787 - 47,778
6,033
66,044		 -
24,286		 13,123
77,207
72,077 24,286 90,330

All incoming resources and resources expended derive from continuing activities.

12

THE UNDERCLIFFE CEMETERY CHARITY BALANCE SHEET AS AT 31ST DECEMBER 2022

CURRENT ASSETS
Cash at Bank and in Hand
CREDITORS:
Amounts Falling
Due Within One Year
NET CURRENT ASSETS
The Funds of the Charity:
RESTRICTED INCOME FUNDS
UNRESTRICTED FUNDS
General Funds		 Notes
12
15
15		 £
£
97,902
97,902
1,539
96,363
96,363
24,286
72,077
96,363
96,363
2022		 £
£
97,902
97,902
1,539
96,363
96,363
24,286
72,077
96,363
96,363
2022		 £
91,722
91,722
1,392
24,286
66,044		 £
90,330
90,330
90,330
90,330
2021		 £
90,330
90,330
90,330
90,330
2021
97,902
1,539
24,286
72,077
96,363 90,330
96,363 90,330
96,363 90,330

The directors consider that the charitable company is entitled to exemption from the requirement to have an audit under the provisions of Section 477 of the Companies Act 2006. Members have not required the company under Section 476 of the Act to have an audit for the year ended 31st December 2022. The directors acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with Section 386 of the Act, and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company, as at 31st December 2022, and of its deficit for the year then ended in accordance with the requirements of Section 396 of the Act, and which otherwise comply with the requirements of the Act relating to the financial statements so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 13th June 2023 and signed on their behalf by:

Mr S.J. Lightfoot TRUSTEES Mr. C.J. Bird

13

THE UNDERCLIFFE CEMETERY CHARITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

1. STATUTORY INFORMATION

The Undercliffe Cemetery Charity is a private limited by guarantee domiciled in England and Wales, registered number 1973400. The principal place of business is The Lodge, Undercliffe Cemetery, Undercliffe Lane, Bradford, BD3 0DW.

2. COMPLIANCE WITH ACCOUNTING STANDARDS

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), Charities SORP (FRS 102) and the Companies Act 2006.

3. ACCOUNTING POLICIES

The financial statements have been prepared under the historical cost convention.

The presentation currency is sterling.

The particular accounting policies adopted are as follows:

(c) Investment Income and Rental Income

Income from investments and from rental income is included in the SOFA in the year in which it is receivable.

(d) Expenditure

All expenditure is included on an annual basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.

14

THE UNDERCLIFFE CEMETERY CHARITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

3. ACCOUNTING POLICIES (continued)

(e) Pension Costs

The charity operates a defined contribution pension scheme for the benefit of its employees. Contributions payable are recognised in the SOFA when due.

(f) Fund Accounting

Funds held by the charity are either:

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

(g) Cash Flow Statements

The charity qualifies as a small company under the Companies Act 2006. The trustees have elected to take advantage of the exemptions under FRS 102 not to prepare a cash flow statement.

4. LEGAL STATUS OF THE CHARITY

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up the liability in respect of the guarantee is limited to £1 per member of the charity.

5. Other Grants
DONATIONS AND LEGACIES
Subscriptions and Donations
Grants - Bradford MDC
War Graves Commission
Miscellaneous Income		 Unrestricted
Funds		 Restricted
Funds		 Total
2022		 Total
2021
£
4,258
25,500
1,826
4,897
-		 £
-
-
-
-
-		 £
4,258
25,500
1,826
4,897
-		 £
2,271
25,366
1,826
4,266
1,710
36,481 - 36,481 35,439

15

THE UNDERCLIFFE CEMETERY CHARITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

6. INVESTMENTS

INVESTMENTS
Interest Receivable Unrestricted
Funds		 Restricted
Funds		 Total
2022		 Total
2021
£
379		 £
-		 £
379		 £
40
379 - 379 40

7. CHARITABLE ACTIVITIES

CHARITABLE ACTIVITIES
Income from Burials and Plots
Ground Maintenance Income
Sales of Publications		 Unrestricted
Funds		 Restricted
Funds		 Total
2022		 Total
2021
£
28,145
1,675
140		 £
-
-
-		 £
28,145
1,675
140		 £
23,432
1,965
25
29,960 - 29,960 25,422

8. CHARITABLE ACTIVITIES

CHARITABLE ACTIVITIES
New Memorials
Building & Machinery Repairs
Events and Open Days
Grave Digging
Staff Wages and NI
Ground Maintenance
Repairs and Renewals		 Unrestricted
Funds		 Restricted
Funds		 Total
2022		 Total
2021
£
21,442
9,147
5,000
671
2,513
11,740
36		 £
-
-
-
-
-
-
-		 £
21,442
9,147
5,000
671
2,513
11,740
36		 £
20,897
8,830
4,908
-
3,004
-
93
50,549 - 50,549 37,732

16

THE UNDERCLIFFE CEMETERY CHARITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

9. OTHER COSTS

OTHER COSTS
Insurance
Other Expenses
Rates, Water, Light and Heat
Professional Fees
Advertising
Volunteer Gifts
Refreshments
Subscriptions
Sundry		 Unrestricted
Funds		 Restricted
Funds		 Total
2022		 Total
2021
£
2,219
2,152
1,970
121
811
508
20
1,768
669		 £
-
-
-
-
-
-
-
-
-		 £
2,219
2,152
1,970
121
811
508
20
1,768
669		 £
2,248
3,008
2,414
95
44
234
20
1,983
-
10,238 - 10,238 10,046

10. STAFF COSTS AND TRUSTEES' REMUNERATION

Other Pension Costs
Wages, Salaries, NI and Pension Costs		 2022 2021
£
20,855
587		 £
20,474
423
21,442 20,897

No employee received remuneration amounting to more than £60,000 in either year.

Trustees received no remuneration and were not reimbursed for any of their expenses in either

The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows:

equivalents, was as follows:
Governance 2022 2021
No.
2		 No.
2
2 2

11. CORPORATION TAX

The charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

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THE UNDERCLIFFE CEMETERY CHARITY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

Accruals and Deferred Income
CREDITORS
:Amounts Falling Due Within One Year		 2022 2021
£
1,539		 £
1,392
1,539 1,392

12. CREDITORS: Amounts Falling Due Within One Year

13. PENSION COSTS

The charity operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the charity in an independently administered fund. The pension cost represents contributions payable by the charity to the fund and amounted to £587 (2021: £423). Contributions totalling £Nil (2021: £Nil) were payable to the fund at the year end and are included in creditors.

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS
Current Liabilities
Current Assets
Net Assets at 31st December 2022		 General
Funds		 Restricted
Funds		 Total
Funds
£
73,616
(1,539)		 £
24,286
-		 £
97,902
(1,539)
72,077 24,286 96,363
15. MOVEMENT OF FUNDS
Restricted Funds
Endowment Fund
Capital Grant
Total Restricted Funds
Unrestricted Funds
General Funds
Total Unrestricted Funds
TOTAL FUNDS		 At 1st
January
2022		 Income Expenditure At 31st
December
2022
£
23,286
1,000		 £
-
-		 £
-
-		 £
23,286
1,000
24,286 - - 24,286
66,044 66,820 (60,787) 72,077
66,044 66,820 (60,787) 72,077
90,330 66,820 (60,787) 96,363

Restrictions Imposed and Purpose of Restricted Funds

The endowment fund has been received for the purpose of the upkeep of the cemetery.

The unspent Capital Grant has been received from the Rotary Club of Idle and Greengates to purchase pop up bollards and to greatly assist in improving present Cemetery Security.

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