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.
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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..
S￿61￿ 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.
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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
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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