Company registration number.. 04369162 Charity registration number: 1091396 The Natural Death Centre IA company limited by guarantee) Annual Report and Finanaal Statements for the Year Ended 31 March 2025 Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 ORB The Natural Death Centre Reference and Administratlve Details Trustees Susan Morris Tracy O'Leary Richard Putt Secretary Susan Morris Charlty Rezlstration Number lo9￿96 Company Registrallon Number 04369162 The charity is incorporated in En8land and Wales. The Natural Death Centre The Hill House Watley Lane Winchester Hampshire S021 IQX Re8lstered Oflke Independent Examlner Field Sullivan knmited 9 Hare & Billet Road Blackheath SE3 ORB Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ National Westminster Bank PLC Wictoria Branch 169 Wirtoria St London SWIE SNA The Natural Death Centre Trustees. Report The directors present their report and the unaudited finanoal statements for the year ended 3tst Marth 2025. Legal and admlnlstratr detsils Status: The Nicholas Albery Foundation following an organisational review and by special resolution changed its name 12th March 2(Ki7 to be incorporated under the name of The Natural Death Centre Iregistration no. 4369162). The Foundation was incorporated as a company limited by guarantee on 7th February 2(Ki2 and Started to operate on 1st April 2(Ki2. It has tharitsble ststus under registration no. 1091396. Charfty oblettlves:The promotion. for the benefit of the public. of studies in political. economic, sodal and environmental science and other educational subjects and the promotion, for the benefit of the public. of education and dissemination of kn(Mledge in suth soences and subjerts with particular reference to". worl education and culture ecologi and the envirmment the use of low-tethnology skills and uafts arts. literacy and arts education horticulture and silviculture the problems of minority groups Back8round:This is the twenty Second annual report of the company. The company was fomed to continue the work of Nicholas Albery Iformedy the Nicholas Albery Foundation and prior to that the Fourth World Educational and Research Assooation Trust) - charity no. 283040. On the 12th March 21x17, the name of the company changed from The Nicholas Albery Foundation; no change in ownership of assets occuffed as the enartment was purely a company name change to The Natural Death Centre. Dlrectors 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 benefldal Interest in the tharltable company. Publ1¢ Benefft The Trustees confim that they have referred to the 8uidance contsined in the Charity Commission's general guidance on public benefit when reviewing our objectives and activities and in the planning of future artivities. It is the jud8ment of the Trustees that artivities in pursuit of the above objertives fvlly meet the public benefit test. which they have kept in mind in planning pro8rammes for the ch3rity- In delivering serrfices and in the appointment of staff, volunteers and trustees the charity operates a strict poliry of no disuimination on any grounds. The Natural Death Centre is an educational charity which sees death as a natural part of life. Founded in 1991, it 15 committed to supporting cultural change and is working towards a situation where all people are empowered in the process of dyin& arKI organisin8 a funeral. The Natural Oeath Centre provides the only impartial funeral advice serlice in the UK. We also work in death education, challen8ing social attitudes to death and dyin& and run the Association of Natural Burial Grounds. a body set up to promote green burials. Page 2 The Natural Death Centre Trustees, Report In common with many chaiityes, NDC has to operate on a limited budget. and progress has not always been easy to achieve. Thou8h the finanaal situation is far from ideas. the board is fully committed to building on past achievements while continuing to maintsin the hard-won stsbility. Though small. the NDC is a significant organi5ation whose guidance is regularly sought by professional practitioners. government departments and the media. It has a history of giving catalytic leadership, and promotin8 benefiual and empowering ￿KIal thange. 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,OCK) phone calls lemails to its helpline. The information disseminated is comprehensive, unbiased, and especially focused towards inexpensive, environmentally-friendly. and family organised funeral provision. The demand on the charity Increase5 monthly. The Natural Death Centre's core rde and support has continued. Cfver the last 34 years The NDC has always been the support and athocate 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 3 listening ear as well as dispellin8 myths and then help people go forward to create a funeral relevant for them. Allowin8 the public to make informed decisions is the honest way fopward. Written advice is also available via the NDC zeneral Inforniatlon leaflet (NDC website or The Natural Death Handbook Isth edtn). and Funeral Plans. The demand for the leaflet is booming. Soclal networklng is now one of the key mediums of communicatin8 and networking. This year has seen further IT development with the ever expanding Fa￿bOOk group. twtter and Linkedln. Analytics and proartive chanses of the charities web presence is managed and the charities website hits continue to increase. The most VlSited web pages include 'Natural Burial Grounds. and 'keepin8 funeral costs down.. The Natural Death H￿dbook (lffth ethtlon) was publlthed June 2012. Strange Attractor Press. The medla continues to play an increasingly large role in the education of the public about the natural death movement encompassing funeral choices, funeral poverty and reflecting on funerals during the COVID19 pandemic. This included many radio interviews and Newspaperlmagazine artides or links. The Natural Death Centre charity is one of the key ports of call for the media on all aspects of dyin& death, funerals. funeral poverty and natural burial 8rounds and this year has continued. Strategk eollabofatlon wlth other profes￿1 bodles continues and indudes the Dyin8 Matters Coalition. All Party Parliamentsry Funerals and Bereavement Group. the Ministry of Justice Burial and Cemeteries Advisory Group, Council of 8ritish Funeral Services. the Centre for Death and Society. Institute of Cemetery and Crematorium Management. Funeral Director Trade Associations and the Churches Funeral Group. The NDC also works collaboratively with academic departments to scrutinise and develop funeral and body disposal practices. Internatlonal relatlons continue to be developed with overseas green funeral directors and natural burlal grounds to promote sharin8 and developing of prartice. For example. in the USA the NDC has regular dialogue with the Green Burial Council. the Funeral Consumers Alliance and the Natural Burial Company. Pa8e 3 The Natural Death Centre Trustees. Report Collaboratfve teathlng with other organisations within the natural death movement is an important role for the Natural Death Centre. The artive participation UKS t￿ing Matters Awareness Week provided a further plarform for the NDC to inforni people them have choices. The NDC is a member of the national coalition under the National Council for Palliative Care / Department of Health in response to the National End of life Care Strategy for England DOH 2CK181 to educate the public on dwng. NDC has also run severnl of its own unlque study days as well as a Poetry Challenge Day and Association of Natural Burial Grounds Memberfs days. The Death Café movement in the UK and the world is increasing. NDts founder and patron hosted several successful online Death Cafes. The NDCS natural burial branth, the Assoclatlon of Natural Grounds IANBGI. continue5 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 fvrther the ideology of ecolo8ical body disposal and the management of the land where the body lies. for the benefit of society and future generations. The ANBG continues to dirertly influence national strate8y in re8ard to burial law reform with its previous consultation wFth the Ministry of Justice in assisting in writin8 'Natural 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 charity hosts a members only online 8oogle group discussion forum allowing members to share best practi￿ ideas and provides additional support. The NDC continues to run its AN8G Membets Days in varying parts of the UK to promote access. Educating professionals about Natural Burial is a key part of the association's strategic remit. Tr People's Awards for Natural Burlal Ground<. The awards results of re8ional winners of best natural burial ground and the national winner was announced 2025. The Association of Natural Burial Grounds launched in 2012 the lrternational 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 seNice to members of the public and development of ideo108y. The Book Store The portfolio of publications under the NDCS umbrella from its NIch￿aS Albery Foundation heritage continues to sell well, in particular The Notuml Deoth Hondbook (5th edtnj, Poem fvr the Doy. Poemfor the Doy One and T￿￿1 ond fime Out Book of Country Wolks (volumes one ond two). The portfolio of publications under the NDCS umbrella from its Nicholas Albery Foundation herita8e continues to sell well, in particular The Noturol Death Hondbook (Sth edtnj, Poemfor the Day. Poemfor the Day One and Two ond fime Out Book of Country Wolk5 {￿lumeS one ond two). The royalties from the foundation's publications continue to support the Natural Death Centre. The NDC is indebted to previous authors and editors of these books. Pa8e 4 The Natural Death Centre Trustees, Report NDC Tradlng Ltd. Incorporated 1810912014 Company No. 09225359. Susan Morris and Richard Putt are Dirertors: Susan is also the Company Secretary. It is a private company limited by shares valued at £1 per share and has one share. NDC Tradin8 Ltd is manaBing Eden Valley Woodland Burial Ground The plan is to close NDC Trading Ltd over the next year. Eden Valley Woodland Burial Ground continue5 under different management. The Natural Death Centre Staff The daily SeN1￿ has continued to be led by R05ie InmatFCook as a volunteer manager and part time work. Leila Bakhshi's IFormat Accounts) indude an increased administration role. The dally service ha5 continued to be led by Rosie Inman-cook as a volunteer manager and part time work. Leila Bakh5hi's (Format Accounts) indude an inueased administration role. Carol Bakhshi and Leila, Fomiat Book-keeping continue as a part time book keeper. Volunteers Carol Waters and Charlotte Kni8ht provide invaluable supporL The NDC trustee board is indebted for the immense work done by the stsff of which some of their time is on a voluntary basis. The trustee board members are all also active volunteers. The NDC could not suThive without the support and wc*k of volunteers. The NDC is gratefvl to its patrons for their ongoin8 SUPPOrt- Josefine Speyer. Ma881 Hambling and Lury Siegle The Natural Death Centre Office The trustee board is immensely grateful to ￿ landlords David Cook and Rosie Inman-cook for enabling the NDC offio space at a reduced rate. ReseTh￿ pollcy The current reserves policy of the Natural Death Centre is to have suffioent reseNes for three months, running costs and to clear any outstanding debts. Trustees and offlcers The trustees and officers serving durin8 the year and since the year end were as fdlows". Trustees: Susan Morris Tracy O'Leary Richard Putt se¢￿tary. Susan Morris Page 5 The Natural Death Centre Trustees, Report Statement of trustees, resPOn￿bu111¢S The trustees Iwho are also the directors of The Natural Death Centre for the purposes of company law) are responsible for preparing the trustees. report and the financial statements in accordance with applicable13w and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountin8 Prartice). includin8 FRS 102 The Financial 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 trustee5 must not approve the financial ststements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In p￿parin8 these financial ststements. the trustees are ￿qUired to: select suitsble accounting poliaes and apply them consistently: observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent: state whether applicable accountin8 stsndards, comprising FRS 102 have been followed. subject to any material departures disdosed and explained in the financial ststements: and prepare the financial statements on the 80in£ concern basls unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accountlng records that can disdose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Art 2(￿. They are also responsible for safeguardin8 the assets of the charitsble company and hence for tsktng reasonable steps for the prevention and detertion of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitsble company's website. Legislation 8oveming the preparation and dissemination of financial ststements may differ from legislation in other jurisdictions. The annual report was approved by the trustees of the tharity on 17 March 2026 and signed on its behalf by.. Susan Morris Company Secretary and Tnjstee Page 6 The Natural Death Centre Independent Examlner's Report to the trustees of The Natural Death Centre ('the Company,) I report to the charity trustees (who are al￿ Directors for the purpose of company lawl on my examination of the accounts of the The Natural Death Centre I'the tharitable companVI for the year ended 31 Marth 2025 whith comprise the Statement of Finanaal Artivities, the Balance Sheet and related notes. This report is made sdely to the charitrfs trustees. as a body. in accordance with sertion 145 of the Charities Act 2011. My work has been undertaken so that I might stste to the charitrfs 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 chariVs trustees as a body. for my work. for this report. or for the opinions I have fomied. This report is made sdely to the charitvs trustees. as a body. in accordance with sertion 145 of the Charities Act 2011. My work has been undertaken so that I might state to the chariWs 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 d)aritys trustees as a body. for my work. for this report. or for the opinions I have fonned. Responslbllltles and basls of report As the chariws trustees of The Natural Death Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2CM)61'the 2Ci)6 Acv). Having satisfied myself that the accounts of The Natural Death Centre are not required to be audited under Part 16 of the 21x16 Art and are eligible for independent examination. I report in respect of my examination of your charitvs accounts as carried out under section 145 of the Charities Act 20111'the 2011 ACYI. In carrying out my examination I have followed the Directions Erven by the tharity Commission under section 1451511b) of the 2011 Act. An independent examinati(m does not involve gathering all the ewdence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giwng their opinion 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 financial ststements present a 'true and fairf view and my report is limited to those specific matters set out in the independent examinerf5 Statement. Independent examlnerfs ststement I have completed my examination. I confim that no matters have come to my attention in connection with the examination 8iving me cause to believe: accounting records were not kept in respect of The Natural Death Centre as required by Section 386 of the 2(M)6 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 21X)6 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 prePa￿d in accordance wrth the methods and principles of the Ststement of Recommended Practice for accountin8 and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 1021. Page 7 The Natural Death Centre Independent Examinerfs Report to the trustees of The Natural Death Centre ('the Company.) I hwie no concerns and have come across no other matters in connertion with the examination to which attention should be drawn in this rewt in order to enable a proper understandin8 of the accounts to be reached. rim Sullivan FCA Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 ORB 17 March 2026 Page 8 The Natural Death Centre Statement of Financlal Artlvltles for the Year Ended 31 March 2025 (Including Income and Expenditure Account and SLitement of Total Recognised Galns and Losses) Total 2025 Total 2024 Uftrestrlcted Note Income and Endowments from: Donations and le83cies Charitable arti￿tieS 30,913 6,693 30,913 6,693 38,92S 5,673 38,925 5,673 Investment income Other Income 237 237 Total incorne 37,845 37,845 Expendlture on: Charitable activities (41.0741 141.074) 142.1111 142.1111 Total expenditure 141.0741 141.074) 142.1111 142,1111 Net movement in funds (3.2291 13.229) 2.489 2.489 Re¢onclllatlon of funds Total funds brou8ht forward 15,090 12,601 12.601 Total funds carried forward 16 11,861 11,861 15,090 15,090 All of the charity's artivities derive from continuing operations during the above two period& The funds breakdown for 2024 is shown in note 16. The notes on pages 11 to 18 form an integral part of these finanoal statements. Page 9 The Natural Death Centre (Re8lstratlon number: 043691621 Balance Sheet as at 31 March 2025 2025 2024 Rxed assets Tangible assets 102 Current assets Stocks 13 6.698 7,143 3,630 14.825 Debtors 14 Cash at bank and in hand 6.014 16.780 25,598 Credltors: Amounts fallln8 due withln one year (4.996} 110,610) 11.784 14,988 11,861 15.090 Funds of the tharftr. Unrestrlcted Income funds Unrestritteil fvnds 11,861 15,090 Total funds 16 11,861 15,090 For the financial year endin8 31 Marth 2025 the charrty was entitled to exemption from audit under section 477 of the Companies Art 2(￿ relatin8 to small companies. Dirertors, responsibilities: The members have not required the charFty to obtain an audit of its accounts for the year in question in accordance with section 476: and The dirertors acknowledge their responsibilities for complying wrth the requirements of the Act Wtth respert to accountin8 records and the preparation of accounts. The financial statements on pages 9 to 18 were approved by the trustees. and authorised for issue on 17 March 2026 and signed on their behalf by.. Susan Morris Company Secretary and Trustee The notes on pages 11 to 18 form an integral part of these financial statements. Pa8e 10 The Natural Death Centre Notes to the financlal Statements for the Year Ended 31 March 2025 I Chartty status The charity is limited by 8uarantee. incorporated in England and Wales. and consequently does not have share capltal. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office 15: The Natural Death Centre The Hill House Watley Lane Winchester Hampshire $021 IQX These financlal statements were authorised for issue by the trustees on 17 March 2026. 2 Accountln8 pollcles Summary of slgnlficant accounilng polkies and key accountin£ estimates The principal accountin8 polioes applied in the preparation of these financial statements are set out below. These policies have been con5i5tendy applied to all the year5 presented, unless otherwise ststed. 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive l January 20191- (Charities SORP IFRS 1021 Second edition Ortober 2019), the Financial Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Art 21XJ6 and Charities Act 2011. Basts of preparation The Natural Death Centre rneets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognlsed at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Goln8 cancern The trustees consider that there are no material uncertainties about the charity'5 ability to continue as a going concern nor any significant areas of uncertainty that affert the carrying value of assets held by the charity. Page 11 The Natural Death Centre Notes to the Flnancial Statements for the Year Ended 31 March 2025 JudIen￿ and key sources of estlmatkm uncertalnty In the application of the charitvs accounting policies. the dirertors are required 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 assumptions are based on historical experience and other fartors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlwn8 assumptions are rewewed on an ongoing basis. Revisions to accounting estimates are reco8nised in the periods in which the estimate is revised where revisions affects only that period, or in the period of the revision and future periods where the revisions affects both turrent and future periods. Income and endowments All income is reco8nised once the tharity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. Donations are recognised when the charity has been notified in writin8 of both the amount and settlement date. In the event that a donation is subjert to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not rewgnised until either those conditions are fully meL or the fuifilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Expendlture All expenditure is recognised once there is a legal or construrtive obli8ation to that expenditure. it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure headin8 that aggregate similar costs to that category. Where costs cannot be dirertly attributed to particular headings they have been allocated on a basis consistent with the use of resource5, With central stsff costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the assevs use. Other support costs are allocated based on the Sp￿ad of staff costs. Charitable expenditure comprises those costs incurred by the charity in the delivery of its artivities and services for its benefiuarie5. It include5 both costs that can be allocated dirertly to such artivities and those costs of an indirect nature necessary to support them. Support costs Support costs include centrdl funrtions and have been allocated to actNty cost categories on a basis consistent" with the use of resources, for example, allocatin8 property costs by floor areas. or per capits. staff costs by the time spent and other costs by their usa8e. Governance costs These include the costs attributable to the charl￿$ compliance with constitutional and statutory requirements. includin8 audiL strategic management and tnjstees meetings and reimbursed expenses. Page 12 The Natural Death Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2025 Taxatlon The charity is ccnsidered to pass the tests set out In Paragraph I Schedule 6 of the Finance Art 2010 and therefore it meets the definition of a charitable company for UK corporation tsx purposes. Accordin8ly. the charity is potentially exempt from taxation in respert 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 Char8eable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tanglble fixed assets Individual fixed assets costing £5￿ or more are initially recorded at cosL less any subsequent accumulated depreciation and subsequent accumulated impairnient10sses. Depreclatlon and amortlsatlon Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, le55 any estimated residual value, over their expected useful economic life as follows: Stock Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due ￿Eard for obsolete and slow moving stocks. Cost is determined using the first-in. first-out IFIFOI. Trade debto Trade debtors are amounts due from cw4tomer5 for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method. less provision for impaiment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be a￿e to collect all amounts due according to the original terms of the receivables. Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Trade creditors are obligations to pay for goods or services that have been aCqUi￿d in the ordlnary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional ri8hL at the end of the reporting period. to defer settlement of the creditor for at least twelve months after the reportin8 date. If there is an unconditional right to defer settlement for at least tWe￿e months after the reporting date, they are presented as non