The Undercliffe Cemetery Charity - Charities report

REGISTERED COMPANY NUMBER: 01973400 (England and Wales)

REGISTERED CHARITY NUMBER: 519751

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THE UNDERCLIFFE CEMETERY CHARITY

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

14

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Company's objectives as stipulated in the Memorandum of Association were created in 1987 and were slightly amended in 2023

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

1. The burial of the dead, including provision for ashes.

2. The provision of a community open space as a focus for local cooperation and pride

3. The advancement of education regarding local and national history

Including

The Industrial Revolution

The ecology of the cemetery, including wildlife and flora.

The architectural heritage and design of the cemetery

4. The preservation, protection, and development of features of historic or educational interest, including the preservation of war graves and memorials to those who have suffered in conflict."

Digitising the records

This extensive project began in 2021 with the aim of replacing the old microfiche system by compiling a comprehensive digital database. Thanks to the kind cooperation of the West Yorkshire (Bradford) Archives Services, we have been able to image the Bradford Cemetery Company order books at an impressive rate of approximately 1,000 pages per week.

A dedicated team of ten researchers undertook the task of transcribing the content of these images into spreadsheets. Each transcription was then carefully cross-checked for accuracy before being uploaded into the database.

The entire Unconsecrated section of the cemetery - comprising around 52,000 entries - has now been fully completed. Work on digitising the 74,000 records in the Consecrated section is well underway. At the end of 2024, a total of 65,000 records had been imaged, with 48,000 successfully transcribed.

During 2024 alone, volunteers contributed an estimated 210hours to imaging, and a further 3,200 hours to transcription. This monumental effort would not have been possible without the enthusiastic, diligent, and persistent work of the digitisation team. Their untiring dedication deserves the highest praise and sincere thanks.

Membership

Membership of the Undercliffe Cemetery Charity remains at an annual fee of £10. Members receive a monthly update covering matters affecting the Cemetery, its Volunteers, and other relevant topics, along with a quarterly newsletter. These communications are primarily distributed using Mailchimp software.

By the end of 2024, the Charity had 78 Members, including Trustees, Volunteers, Councillors, and Sponsors. The total income from Members' subscriptions during the year was £1854, which included supplementary donations and Gift Aid claimed via the Charities Aid Foundation.

Engagement with the Local Community.

The Charity continued to take a creative and proactive approach to engaging with the local community throughout 2024. Among the most popular initiatives were a series of frequent themed general and private speaker events, as well as bespoke guided tours. These were complemented by historical projects involving local schools, with Trustees visiting schools and pupils visiting the Cemetery as part of interactive educational experiences.

Major public events proved highly successful, with the Bradford Literature Festival and the Heritage Open Day tours both quickly selling out. In addition, Bradford and Shipley Colleges, along with the University of Bradford, were involved in collaborative projects at the Cemetery.

The most widely attended event of the year was the annual Remembrance Day Service, which drew significant public interest. Over 200 children from local schools attended the solemn occasion, which was presided over by the Dean of Bradford, the HM Deputy Lieutenant for West Yorkshire, and the Lord Mayor and Lady Mayoress of Bradford.

A range of themed bespoke events also took place, including talks delivered at venues beyond the Cemetery grounds. These events generated valuable income for the Charity and helped extend its reach across the broader community.

A particularly successful initiative was the Flower Festival, held within the Cemetery grounds. This event was designed to encourage greater community involvement and to welcome more children and families into the Cemetery space.

Meanwhile, a small but dedicated team of volunteers has been researching, writing, and producing content for the new Undercliffe Cemetery Trail. This trail comprises 20 interpretive boards that shine a light on the Cemetery's rich heritage. It highlights individuals who played a central role in the Worstedopolis era, as well as Quakers, women and Sikh soldiers in the First World War, the 2023 Young Poet Laureate winner, pauper burials, sporting champions who overcame adversity, and notable musicians, artists, and writers. The trail also draws attention to the Cemetery's natural visitors, including red kites, foxes, and deer.

Volunteers

Volunteers continue to play a vital role in the success of the Charity's work. They gave freely of their time to promote and lead tours and generously donated homemade cakes and refreshments for sale at events-adding a welcoming, community-focused atmosphere to every occasion.

Our Research Volunteers have made invaluable contributions, both individually and collectively, by expanding the body of knowledge about Undercliffe Cemetery and delivering insightful, well-researched guided tours.

Ongoing research and writing efforts consistently enrich our understanding of the Cemetery's history, often revealing fascinating and unexpected stories. This growing archive serves as a valuable resource for family and local historians, academics, neighbourhood schools, and anyone with an interest in Bradford's rich and diverse social heritage.

In addition to research, volunteers serve as knowledgeable and passionate tour guides and support all aspects of the Charity's annual programme of events. These tours and activities are essential sources of income and outreach, requiring significant time, careful planning, and thoughtful execution.

The dedication, generosity, and expertise of our volunteers continue to be the foundation upon which much of our public engagement and fundraising success is built.

Chair's Report for 2024

Revenue generated from new plot sales, burials, ashes interments, and related services contributed significantly to the Charity's income in 2024. These activities resulted in a modest surplus compared to the previous year, reflecting steady and responsible financial management.

Our Groundwork Volunteers continued to do exceptional work in maintaining the Cemetery's appearance and accessibility. Their efforts included some of the most challenging tasks-pruning trees, removing overgrown rhododendron bushes, and spraying invasive species - all of which are essential to the long-term upkeep of the site. Two additional sections of the Cemetery were identified as potential burial areas and are now being prepared for future burials, ensuring the site can continue to serve the community for years to come.

Of course, these are just some examples of the many vital routine activities and improvements undertaken by our dedicated team. With the support of over 50 volunteers and our part-time paid Registrar, a wide range of tasks - both visible and behind-the-scenes-have been carried out collectively and individually throughout the year.

On behalf of myself and the Trustees of the Undercliffe Cemetery Charity, I wish to express our deep gratitude to all who contribute their time, skills, and passion. Together, we continue to preserve, protect, and enhance one of Bradford's most significant heritage sites, ensuring that future generations can experience and appreciate the legacy of our shared efforts.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

01973400 (England and Wales)

Registered Charity number

519751

Registered office

The Lodge

Undercliffe Cemetery

127 Undercliffe Lane

Bradford

West Yorkshire

BD3 0QB

Trustees

J M Ackroyd Local Government Officer

Ms J L Ambler Director

C J Bird Retired

S Field Director (resigned 31.7.24)

Ms G M Haliday Director

T Hardy Director

C J Haxby Director (resigned 31.7.24)

J C Jackson Retired

S J Lightfoot Director (resigned 17.2.25)

J A Scholefield Local Government Officer

R Sugden Electrical Engineer (resigned 31.7.24)

Ms A A Sutton Director (resigned 29.7.24)

A G Tyne (appointed 12.5.25)

Ms S Crossley (appointed 12.5.25)

Ms R L Oliver Trustee (appointed 18.11.24)

Ms I Lofthouse Trustee (appointed 18.11.24)

Company Secretary

C J Bird

Independent Examiner

Walter Dawson & Son

Chartered Accountants

1 Valley Court

Canal Road

Bradford

West Yorkshire

BD1 4SP

Approved by order of the board of trustees on 31 August 2025 and signed on its behalf by:

C J Bird - Trustee

Independent examiner's report to the trustees of The Undercliffe Cemetery Charity ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

John Richard Hall FCA

Walter Dawson & Son

Chartered Accountants

1 Valley Court

Canal Road

Bradford

West Yorkshire

BD1 4SP

31 August 2025

2024

2023

Unrestricted

Restricted

Endowment

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS

FROM

Donations and legacies

37,337

-

37,337

32,912

Other trading activities

2

36,028

-

36,028

32,339

Investment income

3

2,692

-

2,692

1,675

Total

76,057

-

76,057

66,926

EXPENDITURE ON

Raising funds

31,015

-

31,015

14,301

Other

74,758

-

74,758

45,641

Total

105,773

-

105,773

59,942

NET INCOME/(EXPENDITURE)

(29,716

)

-

(29,716

)

6,984

RECONCILIATION OF FUNDS

Total funds brought forward

79,062

1,000

23,286

103,348

96,364

TOTAL FUNDS CARRIED

FORWARD

49,346

1,000

23,286

73,632

103,348

2024

2023

Unrestricted

Restricted

Endowment

Total

fund

funds

Notes

£

CURRENT ASSETS

Cash at bank and in hand

50,420

1,000

23,286

74,706

104,481

CREDITORS

Amounts falling due within

one year

7

(227

)

-

(227

)

(141

)

NET CURRENT ASSETS

50,193

1,000

23,286

74,479

104,340

TOTAL ASSETS LESS

CURRENT LIABILITIES

50,193

1,000

23,286

74,479

104,340

ACCRUALS AND DEFERRED

INCOME

8

(847

)

-

(847

)

(992

)

NET ASSETS

49,346

1,000

23,286

73,632

103,348

FUNDS

9

Unrestricted funds

49,346

79,062

Restricted funds

1,000

Endowment funds

23,286

TOTAL FUNDS

73,632

103,348

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 31 August 2025 and were signed on its behalf by:

C J Bird - Trustee

T Hardy - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

2.	OTHER TRADING ACTIVITIES

2024

2023

£

Fundraising events

3,119

3,085

Burials and plots

30,417

26,695

Sales of Publications

192

459

Ground maintainence

2,300

2,100

36,028

32,339

3.	INVESTMENT INCOME

2024

2023

£

Deposit account interest

2,692

1,675

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

5.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2024

2023

Administration

1

No employees received emoluments in excess of £60,000.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Endowment

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

32,912

-

32,912

Other trading activities

32,339

-

32,339

Investment income

1,675

-

1,675

Total

66,926

-

66,926

EXPENDITURE ON

Raising funds

14,301

-

14,301

Other

45,641

-

45,641

Total

59,942

-

59,942

NET INCOME

6,984

-

6,984

RECONCILIATION OF FUNDS

Total funds brought forward

72,078

1,000

23,286

96,364

TOTAL FUNDS CARRIED FORWARD

79,062

1,000

23,286

103,348

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade creditors

227

141

8.	ACCRUALS AND DEFERRED INCOME

2024

2023

£

Accruals and deferred income

847

992

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.24

in funds

31.12.24

£

Unrestricted funds

Unrestricted fund

79,062

(29,716

)

49,346

Restricted funds

Restricted Fund

1,000

-

1,000

Endowment funds

Endowment Fund

23,286

-

23,286

TOTAL FUNDS

103,348

(29,716

)

73,632

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

Unrestricted fund

76,057

(105,773

)

(29,716

)

TOTAL FUNDS

76,057

(105,773

)

(29,716

)

Comparatives for movement in funds

Net

movement

At

At 1.1.23

in funds

31.12.23

£

Unrestricted funds

Unrestricted fund

72,078

6,984

79,062

Restricted funds

Restricted Fund

1,000

-

1,000

Endowment funds

Endowment Fund

23,286

-

23,286

TOTAL FUNDS

96,364

6,984

103,348

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

Unrestricted fund

66,926

(59,942

)

6,984

TOTAL FUNDS

66,926

(59,942

)

6,984

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.1.23

in funds

31.12.24

£

Unrestricted funds

Unrestricted fund

72,078

(22,732

)

49,346

Restricted funds

Restricted Fund

1,000

-

1,000

Endowment funds

Endowment Fund

23,286

-

23,286

TOTAL FUNDS

96,364

(22,732

)

73,632

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

Unrestricted fund

142,983

(165,715

)

(22,732

)

TOTAL FUNDS

142,983

(165,715

)

(22,732

)

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.