| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| THE UNDERCLIFFE CEMETERY CHARITY |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| THE UNDERCLIFFE CEMETERY CHARITY |
| THE UNDERCLIFFE CEMETERY CHARITY |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| Page |
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 | to | 8 |
| Notes to the Financial Statements | 9 | to | 13 |
| THE UNDERCLIFFE CEMETERY CHARITY (REGISTERED NUMBER: 01973400) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 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 2025. 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 Articles 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." |
| Providing Burial Space |
| During the year, burial provision was expanded through the opening of a new garden burial area, Victoria Gardens, and also a new ashes scattering space, the Christine Chapple Circle of Remembrance. |
| THE UNDERCLIFFE CEMETERY CHARITY (REGISTERED NUMBER: 01973400) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| OBJECTIVES AND ACTIVITIES |
| Engagement with the Local Community |
| Throughout 2025, the Charity continued to adopt a creative and proactive approach to engaging with the local community, playing an active role in a number of the Bradford City of Culture 2025 initiatives, long with our own guided tours to the public |
| During the year, the Charity collaborated on and hosted a wide range of events connected to the City of Culture programme, including: |
| Bradford on Foot - the Charity designed a guided walk around the cemetery, for which Bradford on Foot produced a public map. Two Trustees led and hosted visitors on the walk. |
| Bradford Progress - a unique event created by the Paraorchestra, which brought live music to Undercliffe Cemetery through a special sunset performance. |
| The Charity also worked with a variety of creative groups and individuals to deliver events throughout the year. Highlights included a recital by the Commoners Choir, a series of Death Cafés that provided a welcoming space for community discussions around grief and mourning, and the hosting of art and poetry events within the cemetery grounds. |
| Educational engagement remained an important focus, with local schools continuing to visit the cemetery to take part in art and poetry projects inspired by the site and its history. |
| The Charity was also pleased to host the Annual General Meeting of the National Federation of Cemetery Friends and provided attendees with a guided tour of the cemetery. |
| The annual Remembrance Day Service was once again held at the cemetery and attracted significant public attendance. More than 300 children from local schools participated in the event, which was attended by the Dean of Bradford, the HM Deputy Lieutenant for West Yorkshire, and the Lord Mayor and Lady Mayoress of Bradford |
| 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 bringing a welcoming, community-focused atmosphere to every occasion. |
| 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. |
| 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. |
| 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. |
| THE UNDERCLIFFE CEMETERY CHARITY (REGISTERED NUMBER: 01973400) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| OBJECTIVES AND ACTIVITIES |
| Chair's Report for 2025 |
| Revenue generated from new plot sales, burials, ashes interments and scattering, and related services contributed significantly to the Charity's income in 2025. These activities resulted in a surplus compared to the previous year, reflecting steady and responsible financial management. |
| Throughout the year, our dedicated team of volunteers, together with our part-time Registrar-our only employee-have undertaken a wide range of responsibilities, both visible and behind the scenes. Their collective commitment, as well as their individual contributions, has been essential to the Charity's work and achievements. |
| On behalf of the Trustees of the Undercliffe Cemetery Charity and myself, I extend our sincere gratitude to everyone who generously gives their time, skills, and enthusiasm in support of the Charity. Through your dedication, we continue to preserve, protect, and enhance one of Bradford's most significant heritage sites, ensuring that its history and legacy can be appreciated by future generations. |
| During the year donations included legacies totalling £73,043 for which we are extremely grateful. |
| 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. |
| A significant governance milestone was achieved during the year with the comprehensive revision of the Charity's Articles of Association. The updated Articles, reflecting current legal and operational requirements, were approved by the members and formally adopted at the 2025 Annual General Meeting. |
| 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 |
| Registered Charity number |
| Registered office |
| THE UNDERCLIFFE CEMETERY CHARITY (REGISTERED NUMBER: 01973400) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| Trustees |
| Mr J M Ackroyd Local Government Officer |
| Ms J L Ambler Director |
| Mr. C J Bird |
| Ms S Crossley Director |
| Ms G M Haliday Director |
| Mr T Hardy Director |
| Mr J C Jackson Director |
| Mr J A Scholefield Local Government Officer |
| Mr A G Tyne Director |
| Ms I Lofthouse Director |
| Mrs R Oliver Director |
| Mr G Simpson Director |
| Company Secretary |
| 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 |
| INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
| THE UNDERCLIFFE CEMETERY CHARITY |
| 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 2025. |
| 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 |
| 3 August 2026 |
| THE UNDERCLIFFE CEMETERY CHARITY |
| STATEMENT OF FINANCIAL ACTIVITIES |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Endowment | Total | Total |
| fund | fund | fund | funds | funds |
| Notes | £ | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS | FROM |
| Donations and legacies |
| Other trading activities | 2 |
| Investment income | 3 |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD |
73,632 |
| THE UNDERCLIFFE CEMETERY CHARITY (REGISTERED NUMBER: 01973400) |
| BALANCE SHEET |
| 31 DECEMBER 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Endowment | Total | Total |
| fund | fund | fund | funds | funds |
| Notes | £ | £ | £ | £ | £ |
| CURRENT ASSETS |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year |
7 |
( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| ACCRUALS AND DEFERRED INCOME |
8 |
( |
) |
( |
) |
( |
) |
| NET ASSETS |
| FUNDS | 9 |
| Unrestricted funds | 49,346 |
| Restricted funds | 1,000 |
| Endowment funds | 23,286 |
| TOTAL FUNDS | 73,632 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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. |
| THE UNDERCLIFFE CEMETERY CHARITY (REGISTERED NUMBER: 01973400) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2025 |
| These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
| The financial statements were approved by the Board of Trustees and authorised for issue on |
| THE UNDERCLIFFE CEMETERY CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 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 |
| 2025 | 2024 |
| £ | £ |
| Fundraising events |
| Burials and plots |
| Sales of Publications | 600 | 192 |
| Ground maintainence | 2,180 | 2,300 |
| THE UNDERCLIFFE CEMETERY CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 3. | INVESTMENT INCOME |
| 2025 | 2024 |
| £ | £ |
| Deposit account interest |
| 4. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024. |
| 5. | STAFF COSTS |
| The average monthly number of employees during the year was as follows: |
| 2025 | 2024 |
| Administration |
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Endowment | Total |
| fund | fund | fund | funds |
| £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Other trading activities |
| Investment income |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 79,062 | 1,000 | 23,286 |
| THE UNDERCLIFFE CEMETERY CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted | Restricted | Endowment | Total |
| fund | fund | fund | funds |
| £ | £ | £ | £ |
| TOTAL FUNDS CARRIED FORWARD | 49,346 | 1,000 | 23,286 | 73,632 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| 8. | ACCRUALS AND DEFERRED INCOME |
| 2025 | 2024 |
| £ | £ |
| Accruals and deferred income | 1,100 | 847 |
| 9. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.1.25 | in funds | 31.12.25 |
| £ | £ | £ |
| Unrestricted funds |
| Unrestricted fund | 49,346 | 57,458 | 106,804 |
| Restricted funds |
| Restricted Fund | 1,000 | - | 1,000 |
| Endowment funds |
| Endowment Fund | 23,286 | - | 23,286 |
| TOTAL FUNDS | 57,458 | 131,090 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| Unrestricted fund | 129,135 | (71,677 | ) | 57,458 |
| TOTAL FUNDS | ( |
) | 57,458 |
| THE UNDERCLIFFE CEMETERY CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 9. | MOVEMENT IN FUNDS - continued |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.1.24 | in funds | 31.12.24 |
| £ | £ | £ |
| Unrestricted fund | 79,062 | (29,716 | ) | 49,346 |
| Restricted fund |
| Restricted Fund | 1,000 | - | 1,000 |
| Endowment fund |
| Endowment Fund | 23,286 | - | 23,286 |
| TOTAL FUNDS | 103,348 | (29,716 | ) | 73,632 |
| Comparative net movement in funds included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted fund | 76,057 | (105,773 | ) | (29,716 | ) |
| TOTAL FUNDS | 76,057 | (105,773 | ) | (29,716 | ) |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| movement | At |
| At 1.1.24 | in funds | 31.12.25 |
| £ | £ | £ |
| Unrestricted fund | 79,062 | 27,742 | 106,804 |
| Restricted fund |
| Restricted Fund | 1,000 | - | 1,000 |
| Endowment fund |
| Endowment Fund | 23,286 | - | 23,286 |
| TOTAL FUNDS | 103,348 | 27,742 | 131,090 |
| THE UNDERCLIFFE CEMETERY CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 9. | MOVEMENT IN FUNDS - continued |
| Net movement in funds included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted fund | 205,192 | (177,450 | ) | 27,742 |
| TOTAL FUNDS | 205,192 | (177,450 | ) | 27,742 |
| 10. | RELATED PARTY DISCLOSURES |