Company registration number.. 04369162 Charity registration number.. 1091396 The Natural Death Centre IA company limited by guarantee) Annual Report and Flnancial Statements for the Year Ended 31 March 2024 Fleld Sullivan Llmited 9 Hare & Billet Road Blackheath SE3 ORB
The Natural Death Centre Contents Reference and Administrative Details Trustees, Report 2to6 Independent Examiner's Report 7t08 Statement of Financial ActivitSes Balance Sheet io Notes to the Financlal Statements Ilto18
The Natural Death Centre Reference and Administratlve Detalls Trustees Susan Morris Tracy O'Learv Rlchard Putt Secretary Susan Morris Charity Registratlon Number 1091396 Company Reglstratlon Number 04369162 The charity Is incorporated in England and Wales. The Natural Death Centre The Hill House Watley Lane Winchester Hampshire S021 IQX Reglstered Offlce Independent Examlner Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 ORB Bankers CAF Bank Ltd 25 Kings Hlll Avenue Kings Hill West Malling Kent ME19 4JQ National Westminster Bank PLC Victorla Branch 169 Victoria St London SWIE SNA Page I
The Natural Death Centre Trustees, Report The directors present their report and the unaudited financial statement5 for the year ended 31 March 2024. Legal and admlnistratlve deta115 Status: The Nicholas Albery Foundation following an organisational review and by special resolution changed its name 12 March 2007 to be incorporated under the name of The Natural Death Centre Iregistration no. 43691621. The Foundation was incorporated as a company limited by guarantee on 7 February 2002 and started to operate on l April 2002. It has charltable status under registration no. 1091396. Charity obJectives:The promotlon, for the benefit of the public, of studies in political, economic, soclal and environmental science and other educational subjects and the promotion, for the benefit of the public, of education and dissemination of knowledge in such sclences and subjects wlth particular reference to,. work, education and culture ecology and the environment the use of low-technology skills and crafts arts, literacy and art5 education hortlculture and silviculture the problems of mlnority groups Background:This 15 the twenty first annual report of the company. The company was formed to continue the work of Nicholas Albery Iformerly the Nicholas Albery Foundation and prior to that the Fourth World Educational and Research Association Trust) - charity no. 283040. On the 12 March 2007, the name of the company changed from The Nicholas Albery Foundatlon; no change in ownership of assets occurred as the enactment was purely a company name change to The Natural Death Centre. Directors and thelr Interests The directors who served at any time during the year are Susan Morris, Tracy O'Leary and Richard Putt. No dlrector has any beneflclal Interest In the ¢haritable company. Publlc Beneflt The Trustees confirm that they have referred to the guidance contained In the Charity Commission's general guidance on public beneflt when reviewing our objectives and activities and in the planning of future activities. It is the judgment of the Trustees that activitles in pursuit of the above objectives fully meet the public benefit test, which they have kept in mind in planning programmes for the charity. In deliverlng servlces and in the appointment of staff, volunteers and trustees the charlty operates a strict policy of no dlscrimination on anv grounds. The Natural Death Centre is an educational Charity which sees death as a natural part of life. Founded In 1991, it is committed to supporting cultural change and is working towards a situation where all people are empowered In the process of dying, and organislng a funeral. The Natural Death Centre provides the onlv impartlal funeral advice seNice in the UK. We also work in death education, challenging social attitudes to death and dying, and run the Associatlon of Natural Burial Grounds, a body set up to promote green burials. In common wlth many charities, NDC has to operate on a limited budget, and progress has not always been easy to achieve. Though the financial situatlon Is far from Ideal, the board is fully commltted to buildlng on past achievements while continuing to maintain the hard-won stabilitv. Though small, the NDC is a significant organisatlon whose guidance is regularly sought by professional practltioners, government departments and the medla. It has a history of givSng catalytic leadership, and promoting beneficial and empowering social change. Page 2
The Natural Death Centre Trustees, Report The Natural Death Centre continues to offer a unique service to the public and various professionals via its telephone help line, email and post. This year alone the NDC received over 40,000 phone calls /emails to its helpline. The information disseminated is comprehensive, unbiased, and especially focused towards inexpensive, environmentally-friendly, and family organised funeral provislon. The demand on the charlty Increases monthly. The Natural Death Centre's core role and support has continued. Over the last 33 years The NDC has always been the support and advocate for the public to help empower people and dispel myths. However, we have continued to rise to new challenges of a country and funeral industry that has adapted and responded to the pandemic and post pandemic, The NDC has risen to the challenge offering a listenlng ear as well as dispelling myths and then help people go forward to create a funeral relevant for them. Allowing the public to make informed decisions 15 the honest way forward. Written advice is also available via the NDC general Information leaflet INDC website or The Natural Death Handbook15th edtnl, and Funeral Plans. The demand for the leaflet is booming. Soclal networklng is now one of the key mediums of communicating and networklng. Thi5 year has seen further IT development with the ever expanding Facebook group, twitter and Linkedln. Analytics and proactive change5 of the charities web presence Is managed and the charities website hits continue to increase. The most visited web pages include 'Natural Burial Grounds, and 'keeping funeral costs down,. The Natural Death Handbook (fifth edition) was publlshed June 2012, Strange Attractor Press. The medla continues to play an increaslngly large role in the education of the public about the natural death movement encompassing funeral choices, funeral poverty and organizing a funeral during the COVID19 pandemic. This Included many radio Interviews and Newspaperlmagazine artlcles or links. The Natural Death Centre charity is one of the key ports of call for the media on all aspects of dying, death, funerals, funeral poverty and natural burlal grounds and this year has continued. Strategi¢ collaboratlon wlth other professional bodies continues and includes the Dying Matters Coalition, All Party Parliamentary Funerals and Bereavement Group, the Ministry of Justice Burial and Cemeteries Advisory Group, Council of British Funeral Services, the Centre for Death and Soclety, Instltute of Cemetery and Crematorium Management, Funeral Director Trade Assoclations and the Churches Funeral Group, The NDC also works collaboratively with academic departments to scrutinise and develop funeral and body dlsposal practices. International relatlons continue to be developed with overseas green funeral directors and natural burlal grounds to promote sharlng and developing of practice. For example, in the USA the NDC has regular dialogue with the Green Burlal Councll, the Funeral Consumers Alliance and the Natural Burial Company. Collaborative teaching with other organi5ations within the natural death movement is an Important role for the Natural Death Centre. The active participatlon UKS Dying Matters Awareness Week provided a further platform for the NDC to inform people them have cholces. The NDC is a member of the national coalltlon under the National Council for Palliative Care l Department of Health in response to the National End of life Care Strategy for England DOH 2008} to educate the public on dying. NDC has also run several of its own unique study days 35 well as a Poetry Challenge Day and Association of Natural Burial Grounds Member's days. The Death Cafe movement In the UK and the world is increaslng. NDCS founder and patron hosted several successful online Death Cafes. Page 3
The Natural Death Centre Trustees, Report People are increasingly turning to 'Go Compare, websites as a consumer. Over the last thirty years the NDC has promoted transparency in deciding on a funeral service and choosing a Funeral Director. NDC runs Funeral Advisor www.funeraladvisor.or .uk in collaboration Impermanence IUKI Limlted to enable the public to rate the Funeral Director and so empower others. The NDC'S natural burial branch, the Assoclation of Natural Burlal Grounds IANBGI, continues to become more and more influential and well regarded. The ANBG continues to promote across the UK the awareness of natural burial grounds and developing further the ideology of ecological body disposal and the management of the land where the body lies, for the benefit of society and future generations. The ANBG continues to directly influence national strategy in regard to burial law reform with its previous consultation with the Ministry of Justice In assisting in writing 'N3tural burial grounds Guidance for operators, The NDC has continued to lead the UK on guidance for holding funerals at a Natural Burial Ground. The ANBG is thriving. The Association of Natural Burial Grounds Members is an active group and the charlty hosts a members only online google group discussion forum allowing members to share best practice idea5 and provldes additional support. The NDC continues to run its ANBG Members Days in varying parts of the UK to promote access. Educating professlonals about Natural Burial is a key part of the association's strategic remlt. he People's Awards for Natural Burial Ground5'. The awards results of regional winners of best natural burial ground and the national winner was announced 2024. The Association of Natural Burlal Grounds launched in 2012 the Internatlonal Member of the ANBG in response to the high Interest from overseas. This has enabled the charity to continue to lead in strategy and provides a platform for members to network and so resulting In a higher service to members of the public and development of ideologv. The Bookstore The portfolio of publications under the NDCS umbrella from Sts Nicholas Albery Foundatlon heritage contlnves to sell well. in particular The Natural Death Hundbook (5th edtn), Poemfor the Day, Poemfor the Day One and Two ond Time Out Book of Country Wulks (volumes one and two). The royalties from the foundation's publications continue to support the Natural Death Centre. The NDC is Indebted to previous authors and editor5 of these books. NDC Tradlng Ltd. Incorporated 1810912014 Company No. 09225359. Susan Morris and Richard Putt are Dlrectors,. Susan is also the Company Secretary. It is a private company limited by shares valued at £1 per share and has one share. NDC Tradlng Ltd is managlng Eden Valley Woodland Burial Ground The plan Is to close NDC Trading Ltd over the next year, Eden Valley Woodland Burial Ground continues under different management. The Natural Death Centre Staff The daily service has continued to be led by Rosie Inman-cook as a volunteer manager and part time work. Leila Bakhshi's IFormat Accounts) include an increased administration role. Carol Bakhshi and Leila, Format Book-keeping continue as a part time book keeper. Volunteers Carol Waters and Charlotte Knight provide invaluable support. The NDC trustee board Is indebted for the immense work done by the staff of which some of their time is on a voluntary basis. The trustee board members are all also active volunteers. The NDC could not survlve without the support and work of volunteers. Page 4
The Natural Death Centre Trustees, Report The NDC is grateful to Its patrons for their ongoin8 SUPPOrt- Josefine Speyer, Maggi Hambling and Lucy Siegle The Natural Death Centre Offlce The trustee board is immensely grateful to Its landlords David Cook and Rosie Inman-cook for enabling the NDC office space at a reduced rate. Reserves pollcy The current reserve5 policy of the Natural Death Centre is to have sufficient reserves for three months, f unning costs and to clear any outstanding debts. Trustees and offlcers The trustees and officers serving durlng the year and since the year end were as follows.. Trustees.. Susan Morris Tracy O'Leary Richard Putt Secretary: Susan Morrls Statement of trustees, responslbllltles The trustees (who are also the directors of The Natural Death Centre for the purposes of company lawl are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Klngdom Generally Accepted Accounting Practice), includlng FRS 102 'The Financlal Reporting Standard applicable in the UK and Republic of Ireland Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and falr view of the state of affairs of the charitable company and of the incomlng resources and application of resources, including its income and expendSture, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and apply them consistentlv,. observe the methods and princlples in the Charities SORP,. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going contern basis unless it is Snappropriate to presume that the charitable company will contlnue in business. The trustees are responsible for keeping proper accounting records that can disc105e with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the flnancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charltable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitles. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Page 5
The Natural Death Centre Trustees, Report The annual report was approved by the trustees of the charity on 28 March 2025 and signed on Its behalf by.. S61 Mopkis 22èk M6trck 2D2 Susan Morris Company Secretary and Trustee Page 6
The Natural Death Centre Independent Examiner's Report to the trustees of The Natural Death Centre ('the Company,) I report to the charity trustees Iwho are also Directors for the purpose of company lawl on my examination of the accounts of the The Natural Death Centre I'the charitable companVI for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes. This report Is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charitvs trustees those matters l am requlred to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed. Thls report is made solely to the charitws trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters l am required to state to them In this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed. Responslbllltles and basls of report As the charity's trustees of The Natural Death Centre you are responsible for the preparation of the accounts In accordance with the requirements of the Companies Act 20061'the 2006 Act'l. Having satisfied myself that the accounts of The Natural Death Centre 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 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. An independent examinatlon does not involve gathering all the evidence that would be requlred in an audit and consequently does not cover all the matters that an auditor considers in giving their oplnion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently l express no opinion as to whether the financlal statements present a 'true and fair, view and my report is limited to those specific matters set out In the independent examlner'5 Statement. Independent examinerfs statement I have completed my examination. I conflrm that no matters have come to my attention in connection wlth the examination giving me cause to believe.. accounting records were not kept In respect of The Natural Death Centre as requlred 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 requlrements of sectlon 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair vlew, which is not a matter considered as part of an Independent examinatlon,. or 4. the accounts have not been prepared in accordance wlth the methods and principles of the Statement of Recommended Practice for accountlng and reporting by charities applicable to charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021. Page 7
The Natural Death Centre Independent Examiner's Report to the trustees of The Natural Death Centre ('the Company,) 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 account5 to be reached. Tim Sulllvan FCA Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 ORB 28 March 2025 Page 8
The Natural Death Centre Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Total 2024 Total 2023 Unrestrlcted Unrestrl¢ted Note Income and Endowmentsfrom: Donations and legacles Charitable activities Investment income 38,925 5,673 38,925 5,673 33,828 7,307 33,828 7,307 Total income 44,600 44,600 41,138 41,138 Expenditure on: Charitable activitles 142,1111 142,1111 143,1171 143,1171 Total expenditure 142,1111 142,1111 143,1171 143,117} Net movement in funds 2,489 2,489 11.979} 11,9791 Reconclllatlon of funds Total funds brought forward 12,601 12,601 14,580 14,580 Total funds carried forward 16 15,090 15,090 12,601 12,601 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 20231s shown in note 16. The notes on pages 11 to 18 form an integral part of these financial statements. Page 9
The Natural Death Centre (Registration number: 04369162) Balance Sheet as at 31 March 2024 2024 2023 Note Flxed assets Tangible assets 12 102 135 Current assets Stocks 13 7,143 3,630 14,825 7,824 2,502 16,162 Debtors Cash at bank and in hand 14 25,598 26,488 Credltors: Amounts falllng due wlthln one year 15 110,6101 114,0221 Net current a55ets 14,988 12,466 Net asset5 15,090 12,601 Funds of the charlty: Unre5trlcted income funds Unrestricted funds 15.090 12,601 Total funds 16 15,090 12,601 For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members have not required the charity to obtain an audit of its accounts for the year in questlon in accordance with section 476,. and The directors acknowledge thelr responsibilitles for complylng with the requirements of the Act with respect to accounting records and the preparation of accounts. The financial statements on pages 9 to 18 were approved by the trustees, and authorised for issue on 28 March 2025 and slgned on thelr behalf by: Mokpii 22èk M6tr6k 2D2 Susan Morrls Company Secretary and Trustee The notes on pages 11 to 18 form an integral part of these financial statements. Page 10
The Natural Death Centre Notes to the Financial Statements for the Year Ended 31 Marth 2024 I Charlty statu5 The charity is limlted by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charlty in the event of liquidation. The addres5 of its registered offlce is.. The Natural Death Centre The Hill House Watley Lane Winchester Hampshire S021 IQX These financial statements were authorised for issue by the trustees on 28 March 2025. 2 Accountlng poll¢les Summary of signiflcant accountlng pollcies and key ac¢ountlng estlmates The principal accountlng policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compllance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accoLsnts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 2019} - Icharltles SORP IFRS 1021 Second edition October 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. They also comply with the Companies Act 2006 and Charities Act 2011. Basis of preparatlon The Natural Death Centre meets the definition of a public beneflt entity under FRS 102. Assets and liabilitles are initially recognised at historlcal cost or transactlon value unless otherwise stated in the relevant accounting policy notes. Golngconcern The trustees consider that there are no materlal uncertalnties about the charity's ablllty to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charitv. Page 11
The Natural Death Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2024 Judgements and key sources of estlmatlon uncertalnty In the application of the charlty's accounting pollcles, the directors are requlred to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptlons are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognlsed in the periods in which the estimate is revlsed where revlsions affects only that period, or in the period of the revision and future periods where the revisions affects both current and future perlods. Income and endowments All Income is recognised once the charlty has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured rellablv. Donotlons and legocles Donations are recognised when the charity has been notlfied in writing of both the amount and settlement date. In the event that a donation is subject to conditlons that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met. or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfllled in the reporting period. Expenditure All expenditure is recognised once there Is a legal or constructive obllgation to that expenditure, It Is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attrlbuted to particular headings they have been allocated on a basi5 consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Chorltable actlvlties Charitable expenditure comprises those costs Incurred by the charity in the dellvery of its activities and services for its beneficiaries. It includes both costs that can be allocated dlrectly to such activlties and those costs of an indlrect nature necessary to support them. Support costs Support Costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocatlng properly costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Governance costs These include the costs attributable to the charity's compliance with constltutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses. Page 12
The Natural Death Centre Notes to the Financial Statements for the Year Ended 31 March 2024 TaxatSon The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such Income or gains are applied excluslvely to charitable purposes. Tangible lixed assets Individual fixed assets costing £500 or more are initially recorded at C05t. less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and amortlsatlon Depreciation is provided on tangible fixed assets so as to write off the cost or valuatlon, less any estlmated residual value, over their expected useful economic life as follows.. Stock Stock is valued at the lower of cost and estimated selllng price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out IFIFOI. Trade debtors Trade debtors are amounts due from customers for merchandise sold or servlces performed Sn the ordinary course of business. Trade debtor5 are recognised inltially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors Is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivable5. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term hlghly liquid investments that are readily convertlble to a known amount of cash and are subject to an insignificant risk of change in value. Trade credltors Trade creditors are obligatlons to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an uncondltional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at. least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effectlve Snterest method. Page 13
The Natural Death Centre Notes to the Financial Statements for the Year Ended 31 March 2024 Borrowlngs Interest-bearing borrowings are Initially recorded at fair value, net of transaction costs. Interest~bearing borrowlngs are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activitles over the period of the relevant borrowing. Interest expense Is recognised on the basls of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity. 3 Income from donatlons and legacie5 Unrestrlcted Total 2024 Total 2023 General Donations and legacies; Appeals and donations Subscriptions Recommended funeral directors 17,673 19.488 1,764 17,673 19,488 1,764 12,770 19,356 1,702 38,925 38,925 33,828 4 Income from charitable activltles Unrestrlcted Total 2024 Total 2023 General Sales of publications Royalties 3,048 2,625 3,048 2,625 4,135 3,172 5,673 5,673 7,307 Page 14
The Natural Death Centre Notes to the Financlal Statements for the Year Ended 31 March 2024 5 Investment income Unrestrlcted funds General Total 2024 Total 2023 Interest recelvable and similar Income 6 Expendlture on charitable activitles Total 2024 Total 2023 Opening stock Closing stock Travelllng Staff costs 7,824 17,1431 1,376 480 8,755 17,8241 11,8761 480 43,582 Support costs 39,574 42,111 43,117 In addition to the expenditure analysed above, there are also support costs of £39,57412023 £43,582) which relate directly to charltable activities. See note 9 for further details. 7 Staff costs The aggregate payroll costs were as follows.. 2024 2023 Staff cost5 durlng the year were: Other staff costs 480 480 No employee received emoluments of more than £60,000 during the year, 8 Taxatlon The charity is a registered charity and 15 therefore exempt from taxation. Page 15
The Natural Death Centre Notes to the Financlal Statements for the Year Ended 31 March 2024 9 Analysls of support costs Support ¢0Sts Unrestrlcted funds General Total 2024 Total 2023 Property cost and insurance Honorarium 12,258 18,500 12,258 18,500 11,124 18,500 4,399 1,139 1,197 so Light, heat and power Telephone and fax Printing, postage and stationery Trade subscriptSons Cleaning Accountancy Independent examination Bad debts written off Bank charges Foreign currency Igainslllosses Depreciatlon of office equlpment 1,150 402 1,150 402 50 50 411 4,047 2.214 102 4,047 2,214 102 3,752 2,148 iiooi 917 819 819 iii 33 33 45 39,574 39,574 43,582 10 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have recelved any reimbursed expenses or any other benefits from the charity during the year. 11 Related party transactlons There were no related party transactions in the year. Page 16
The Natural Death Centre Notes to the Financial Statements for the Year Ended 31 March 2024 12 Tangible flxed assets Furnlture and equlpment Total Cost At l Aprll 2023 3,348 3,348 At 31 March 2024 3,348 3,348 Depreclatlon At l April 2023 Charge for the year 3,213 33 3,213 33 At 31 March 2024 3,246 3,246 Net book value At 31 March 2024 102 102 At 31 March 2023 135 135 13 Stock 2024 2023 Stocks 7,143 7,824 14 Debtors 2024 2023 Trade debtors Other debtors 370 198 2,304 3,260 3,630 2,502 15 Creditors: amounts falling due wlthln one year 2024 2023 Trade creditors Accruals 499 468 io,iii 13,554 10,610 14,022 Page 17
The Natural Death Centre Notes to the Financial Statements for the Year Ended 31 March 2024 16 Funds Balance at I April 2023 Incomlng resources Resources expended Balance at 31 March 2024 Unrestrlcted funds General 12,601 44,600 142,111) 15,090 Balance at I Aprll 2022 Incoming resources Resources expended Balance at 31 March 2023 Unrestrlcted funds General 14,580 41,138 143,1171 12,601 17 Analysls of net assets between tunds Current year Unrestrl¢ted funds General Total funds at 31 Maych 2024 Tangible fixed assets Current assets 102 102 25.598 110,610) 25,598 110,6101 Current liabilities Total net assets 15,090 15,090 Prlor year Unrestricted f unds General Total funds at 31 March 2023 Tangible flxed assets Current assets 135 135 26,488 114,0221 26,488 114,0221 Current liabillties Total net assets 12,601 12,601 Page 18