2024-03-31-accounts

Cllai'ity iiuinbei. 209978 Company iiumbei. 00183397 THE CREMATION SOCIETY OF GREAT BRITAIN TRUSTEES, REPORT IIND FIINANCIAL STATEMENTS FOR THF YEAR FNDF.D 31 MARCH 2024

THE CREMATION SOCIETY OF CREAT BRITAIN cori'TENI'S' Pxge Geiiei'al liifuJ'in#tloJi Rep(bYt of tlje Council 2-15 Iiidependent Audltoi s Repoi't 16-18 Cuiisolidated Stateineiit uf Fsiiiiieial Aetivitles 19 EntKty StateLii¥iII of FI￿￿￿¢1￿1 ActivitL¥S 20 CothsoliJ&led B21ance Sheet 21 Consolldated CAslI Floiv Statemeut 22 ote5 1'(J The Accounts 23-36 The followiilg pages do noi foriii parl ofthe statutory finai)Cldl slateiijeiils. Tlie Ci-ematioii Society of CFI'eat Bi'itjtiii State7￿C￿t Of vin&￿ClaI Activitie5 BalAnce Sheet 39 Sehedule thf ineonie 40 Scliedule (bf expenditure 41-42 Schedule of investi￿¢￿t$ 43

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL 1. GENERAL INFORMATION The Cremation Society Is a regis18rèd charty, not conducted for profil, and was orlginally founded in 1874 by Sir Henry Thompson, Bart. The Society was Incorporated in 1922 under the Companies Act as a body limited by guarantee, and without a share capital. Honorary Presldent Lord d8 Mauley Vice Presidents Ulf Lagerslrom. LLM The Reverend Professor Douglas J Davies FBA Honorary Treasuror R D Clarke Council Lord de Koauley IHonorary President) Professor H J Grainger OBE {Chairl C F Rickman IVi08-Chairl R D Clarke Professor H A Conway Rlghl Revd C.R.J, Foster D A Kerslake Exe¢utlve Offlcer & Secretary W Buchan Registered Office Brecon House, Albion Place, Maidslone. Kent ME14 5DZ Teleph(>ne.' 01622 688292 Email.. Info cremalion.or .uk Website.. www.cremalion.or .uk Auditors Begbies Chartered Accountants and Slalulory Auditors Unil 14 Park Barn. Evegale Business Park Srlleelh Ashford Kent TN25 6SX Soll¢ltors Geldard5 LLP Dumfri85 House Dvmfries Place Cardiff CF10 3ZF Bankers National Westminsler Bank plc Regelll Street London Registrations Charity reglslered number 209978 Company registered nvmber 00fj83397 Page I

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL 2. OBJECTIVES AND ACTIVITIES The Society was founded In 1874 by Sir Henry Thompson, Bart lo promote 8 more sanitary, reverent and inexp8nsive method of distx)sing of the dead. The Society's current charitable objectives are,. Ob'ectives lo promote the practice of cremation for the respectful disposal of the bodies of dead persons., lo advance public education in the pracli¢e and ethics of cremation,. and to investigate methods of disposing of the bodies of dead persons which appear to the Society lo be superior to cremation and, if the Society thinks fit, lo promote such methods and advance public education in their practice and ethics either instead of or in addition lo cremation. Strate Trustees have had dLJe regard to the Charity Commission's public benefit guidance when exercising any powers or duties lo which the guidance is relevant. Council members undertake a review of the Society's strategy every three years to ensure the SoGiety's objectives are being mel and lo ensure th81 the Society's activities remain relevant and aligr)ed to its objectives. Under ils current strategic plan, the Society will concentrate on three keys areas.. o research building a systematic picture of the impact of the practice of cremation from an environmental, socielal and financial perspective. lo provide an easy pathway for the public lo consult in order to make informed decisions about their funeral choices data collection including the monitoring and analysing of Changes in pr8Ctice lo highlight best practices where they evolve and to educate the public and cremation sector generally, in any moving trends irllernalional co-operation lo pursue existing and new working relationships with international colleagues, for joint working opportunities lo be explored and knowledge lo be shared The Society looks to achieve ils current charitable aims and strategic objectives through.. providing and supporting cremation conferences, meetings and lectures, both nationally and internationally promoting the work of the Inlernalion81 Cremation Federation, the Europeall Cremation Network, and other international colleagues o communication of information relating lo cremation, through social medla, and the provision of regular publications continued collation and publication of national and international slalislical information and cremation data o monitoring 811 forms of new technology and equipment that may better protect the environment for the fLJlure providing an impartial resour￿ to members of the publlc and funeral sector gener211y on all m81ters relating lo cremation Page 2

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL Future Aims Looking 8he8d the Society plans lo= continue lo work with working groups covering the crernalion sedor, including government departments, stakeholders and through its memb&rship of the Deceased Management Advisory GroLJP IDMAGI and the promotion of the All-Party Parliamentary Group for Funerals and Bereavemenl expand the role of Ihe Society as the international repository of cremation slalistics, exploring relationships where data is not currently provided through Council members, appolntment lo the Inlernalion81 Cr8malion Federation and through Ils involvement with the European Cremation Network, lo promote cremation practice and encourage the sharing of knowledge between nations- conlribuling to the expansion of the cremation sector in those countries where cremation is y81 lo be introduced, where appropriate commission research on current societal atliludes to cremation and to explore where more detalled research may be required continue to explore additional or alternative methods of disposal where appropriate, particulady with the environmental, socielal and financial impact of alternative methods in mind promote informed declsion-making with respect to funerary choices, lo members of the public, through its publications encourage the use of ils archived material, lo educate on the history of cremation monltor ils operations In order lo evaluate the sU￿e$S of its strategies. 3. ACTIVITIES AND PERFORMANCE a. External Re resentation The Society is represented by its Council members or ils Executive Officer on a number of external groups, which enable the Society to pursue ils charitable objectives. These inclllde.. Deceased Mana ement Adviso Grou DMAG DMAG was formed March 2020 when the government met with representative bodies from the death care sector regarding the COVID-19 outbreak. The Group is formed of repres8nlaliv68 from the Natiorlal Association of Funeral Directors {NAFDI, National Society of Allied and Independent Funeral Directors {SAIF), Institute of Cemetery and Cremalorium Management (ICCMI, Federation of Burial and Cremation Authorities {FBCAI, Funeral Suppliers, Association IFSAI, Association of Private Crematoria and Cemeteries IAPCCI and the Cremation Society. The Group conlinueg lo meet on a regular basis lo discuss issues affecting the death care sector, liaising with Governmer)I departments and experts from within the funeral sector, where necessary. The Group has spent a significant amount of tim8 over the past year working closely with the Ministry of Justice on the implementation of the statutory medical examiner System, providing feedback on draft legislation and guidance, and discussing concerns 8roLJnd the new system. Pagv 3

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL DMAG continues to fund the secretarial for the All-Party ParlSamontary Group for Funerals and Bereavement. The Group has discussed issues affecting the death management sector including the environmental impact of funerals, the problem with unclaimed ashes, the provision of bereavement support, issues surrounding funeral poverty, and the work of Ihe coroner's service. Funeral Sector- Burials and Cremation Stakeholders Workin Grou The Society has worked with the Ministry of Justice and sector colleagues on the development of the guidance and new forms required for the slalulory implementation of the national medical examiner system in England and Wales. Working with DMAG colleagues, feedback has been provided on draft legislation throughout as the date for the implemenlalion of the statutory system was announced and updates will continue to be communicated as the system is implemented. Environment A enc Process Guidance Notes Technica5 Vvorkin Grou The Society Conlribuled lo the public consullalion launched by Defra in December 2023 and will oontinue lo press for progress lo be made on the publication of the new Guidance. Law Commission Pro ect.. Burial Cremation and New Funera Techni ues The Law Commission is now undertaking ils project looking al the current law governing burial and cremation and investigating what legisl81ion may be required for new funerary techniques with the project being undertaken 8s three separate strands.. 'burial and cremation,, 'new funerary methods, and 'righls and obligations relating to funerary methods, funerals and remains,. The Society has mel with the Law Commission team to discuss the progress being made on the project and has highlighted lo the le8m where the current law impacts on members of the public and th8 fun8r81 sector generally, on a day-lo-day basis. Crematoria Abalemenl of Mercu Emissions Or anisation CAMEO As part of ils commitment to its Ènvironmental responsibilities, the Society continues lo work with ils FBCA colleagues in the ongoing provision of the CAfvlEO scheme, with Professor Hllary Grainger representing the Society, as one of the CAMEO directors. 77.5 % of cremations Carried out in the UK were fully abated in 2023, with 76°/0 of crematorsa participating in the CAMEO scheme. It is irilended Ihal CAMEO Limited will continue to operate lo carry through the successful Burden-sharing Scheme for Mercury Emission Reduction. Council of British Funeral Services CBFS The Council of British Funeral Services is a forum of represenlalives from across the death care sector, providing an opportunity for every organisalion lo discuss issues facing the sector and updale on their current work. More rec8nt discussions have included the subject of direct cremation, the children's funeral fund, and the long-awaited medical examiner system. Page 4

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL Churches, Funerals Grou The Society is represented on the Churches Funeral Group ICFG) by Debbie Kerslak8. The CFG is chaired by the Right Reverend Christopher Foster, formerly Bishop of Portsmouth, who is also on (he Board of the Cremation Society. The CFG was formed in 1982 by the mainstream churches in England and Wales, as an advisory group to co-ordinate policy relating to the pastoral and administrative aspects of funeral services al cemeteries 2nd crematoria. and lo represent the Churches in negotiations and discussions with central Government, local 8ulhorilies and other organisations connected with funerals and the care of beroaved people. The Group consists of representatives from the largest Christian denominations along with represenlalives of funeral directors (the NAFD and SAIF}' burial and cremation authorities Ilhe ICCM) and Quaker Social Action. The subjects and issues discussed by the Group this year include updates on the Law Commission consultation; the uptake and issues relating to direct cremation., the transfer of churchyards to local authority care,. the la¢k of ability for people in prison lo attend funerals in person., access lo funerals for those who are deaf., the report of the UK Commission on Bereavement and consultation on the review of the crematoria guidance. Dr Naomi Thompson from Goldsmiths, University of London, shared the results of her research into Failh In Funerals with the group and some members attended the seminar lo launch the report. The Group receives regular reports including from the Council of British Funeral Services, Byw Nawr (Living Now) and Oying Matters. The group was represenled at the Cremation and Burial Communication and Education {CBCEI conference and took parl in a Theos round table event on Death and Dying in the UK lo discuss the findings of the report Love, Grief and Hope.. Emotional responses to death and dying in the UK by Dr Madeleine Pennington and Dr Nathan Mladin. Published in November 2023 il has implications for faith groups, the funeral industry and public poliGy. Lonel Funerals S osium The Sooiety was invited lo a symposium organised by Dr Sally Raudon of Sl John's College, University of Cambridge, looking al the subject of 'lonely funerals,. Allended by a UK and inlernalionally based researchers, discussions took place around the subjects including PLJblic health funerals, direct cremations, 'the unclaimed dead,, and 'ihe lonely dead,. b. International Collaboration International Cremation Federation The ICF was established in 19371o'promole the practice of cremation to the highest standard,. The Society's Chair, Professor Hilary Grainger OBE acts as one of the ICF Vice-Presidenls and Council member Professor Heather Conway sils on the ICF'S Legal sub-commillee. Page S

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL The ICF held its General Council MeelSng as part of the CBCE programme in Blackpool. A number of ICF members provided country reports lo delegates as part of the CBCE programme, which were well received. The General Council Meeting received a report from Tom Wustenberghs on behalf of the technical sub- committee, setting out their work and proposals for the future to be Gonsidered by the Executive Commitlee. FB¢A Euro ean Cremation Network The Society attended the European Cremation Network conference in Zwolle, hosted by OrthometaSs- which provided an opportunity lo meet international cremation sector colleagues and to hear speakers addressing conference delegates on crematoria dèsign, irllproving communication, the calculation of the carbon footprint of cremation, and many opporlunilies for networking. llllll,l..Illll Il ' Public and Sector Education Educational Events Lectures Professor Grainger has given a number of lectures on behalf of the Society.. Cremation Memorialisation The Mausolea and Monuments Trust, London Crematoria Design - DLJrham University Cremation & Crematoria - The Solihull Society of Arts Designs on Death- UK Crematorium Archileclure- Durham University Architecture of Crem8loria - Faith in Funerals Conference- Goldsmiths University of London P#ge 6

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL Cremation and BLJrial Communication and Education 2024 CBCE was again jointly hosted by The Crem81ion Society and the FBCA and was held al the iconic Winter Gardens in Blackpool. The conference marked the 1501h anniversary of The Crernalion Society and the 100 anniversary of the FBCA with Ihe aNniversaries being celebrated as part of the event. The conferenc8 banquet provided an excellent networking opportunily with an OPPDrtunily for delegates and exhibitors to make new conlacls and share knowledge in their own areas. The evening included Winter Olympic Gold Medal winner, Amy Williams, who addressed the banquet audience on the career path to success illustrated by the story of her Olympic journey. The CPD-accredited conference was opened by the Society's Chair, Professor Hilary Grainger, who provided a brief history of both the Society and the FBCA- as well mention of the iconic Blackpool Tower and Ballroom, both of which featured as part of th8 conference programme. The programme included papers on the re-LJse of graves, an update on the Catholl¢ faith and cremation, the medical examiner system, decarbonising energy-intensive industries (such as crerllalionl, as Wel￿ as inlemalional papers from Germany, the Netherlands, the USA and Belgium. FBCA ObltU5 Obltus Morewi ayKuoi ototew IAy44JQ Obitus Page 7

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL PublS¢atlons As part the Society's environmental commitment, all of its regular publications are now available in digital formal, as well as in hard copy. Pharos Intern81ion81 Founded in 1934, Ph8ros International is the official journal of the Cremation Society and the International Cremation Federation. It is published quarterly with an additional dedicated stalislics issue. Contents include news articles on crematoria development and p18nnir)g updates, environmental features, crematoria design, Government news, and articles covering a wlde spectrum of subjects relating lo the cremation sector. Pharos International also features many of the papers presented at each year's CBCE joint conference. oner, crematson Directo of Crematoria The Society's annu81 Directory of Crematoria is the delinilive publication of ils k5nd and is used widely across the funeral sector. The D￿rectory includes detailed inforrnalion on crematoria across the British Isles, as well as information on building costs, facts and figures including the table of cremations, and comprehensive table of maximum coffin dimensions accepted by each crematorium. It is an essential resource for any crematorium or funeral director's office. CFI Page 8

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL Thinkin About Direct Cremation? The Society has produced 8 new online publication aimed at members of the public considering a direct cremation. The publication is intended to ensure people make informed decisions about direct cremations and it answers some of the questions that people may ask, whilst also answering some that they may not have contemplated. 11 is free to downS08d from the Society's website. rematio Online The Society provides 8 comprehensive website which provides a wide range of resources and statistics, including data on the progress of cremation since 1885, nalior)al and international cremation slalisllcs, links to cremation forms and guidance, cremation fee inforrnalion from all crematoria across the British Isles, as well as links to all of the Society's online publications. The Society's monthly e-news revlew is free-lo-view and can be subscribed to via the Society's website. 11 is currently circulated to over 1750 recipients worldwide, providing news updates frorll across the ¢remation sector. The Soclely also communicates via ils X and Linkedln pages, as well as promoting the CBCE educational evenl through its own dedicated Linkedln page. Statistl¢s Th8 Society collects annual data from all crematoria across the Britlsh Isles including information on cremation numbers, cremation fees, and a Comprehensive survey of service provided by crematoria. Both national and international ¢remation numbers are published on the Society's websile, as well as the lull survey results being published in the dedicated slalistics issue of Pharos Internallonal. The Society's Council would like lo record ils thanks to all who provide this information enabling the sector to be fully Snformed of cremation trends and data. PIIAEOf Page 9

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL d. Public and Sector En ement uiries The Society provides free advice to members of the public and fLJneral sector colleagues, with enquiries often relating lo direct cremation, ownership of ashes. the legal position around unclaimed ashes and many other queries. All enquiries are recorded in a log and where appropriate sector colle8gue8 are consulted with, lo ensure bereaved families receive the answers that they need. These help lo inform the Soci81y's contributions on regulatory issues and to feed into consultations where appropriate. a5hes' ownei"5hip cremation IiYI I" .1 I non-notificatlon ignored Archives The Society's Archives are stored al the University of Durham's Palace Green Library (Special Collections Section). The collection includes minute books dating back to 1874, publications, press cullings, and other Iransaclions. Many items have been digilised and can be viewed via the Durham Ur)Iversily website. Professor Hilary Grainger, Debbie Kerslake and Wendy Buchan visited Palace Green Library lo meet with Society Vice-Presidenl Professor Douglas Davies, and the Collections team lo discuss ways in which the archives could be used and promoted in the future. P*%e 10

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL Sector en emenl The Society has had the pleasure of supporting fellow organisalions within the death car8 sector in allending a nurnber of external events. These have included allendino dedication services, anniversary celebrations, open days and conference banquets including.. Garden of England Crematorium 20 anniversary, Mercia Forest Crematorium Dedication Service, Herne Bay Crematorium Dedicalion Service, Beckenham Crematorium Open Day, ICCM Learning Convention, Funeral Suppliers, Association banquet, SAIF confeience banquet, and NAFD conference banquet. Professor HSlary Grainger, Professor Heather Conway and Wendy Buchan visited both crematoria in Northern Ireland, following the opening of Anlrim and Newlownabbey Crematoriurll, meeting with both crematorium teams and hearlr)g about the gradual increase in popularity of cremallon in Northern Ireland. e. Environment The Sociely has committed lo the sustainability audit scheme offered by Greener Globe Funeral Standards and has received ils Bronze Award as the first step on this commitmenl. Improvements have already been made lo the day-lo-day operations to improve the Society's environmental impact and progress is being ade towards achieving the Silver Award. p￿ge I

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL 4. FINANCIAL REVIEW The Group results for the year are shown in the consolidated summary income and expendllure account and the consolidated slalemenl of financial activities. The nel increase in funds of the Group for the year was £963,505 as compared with an increase of £754,280. Brecon House The property provides a significant income for the SoGiety. The second and third floors are occupied, with the ground floor currently vacant. The commercial rental property market remains slagnanl bul the intention is lo re-let the ground floor as soon as a new lenanl can be found. Messrs Watson Day, Chartered surveyors, act as the Society's property managers advising the Society on all aspecls of ils responsibilities. The Society engages an independent health and safety and fire risk 28sessor to carry out regular assessments of both the Society's own office and the building as a whole and remedial aclion is taken, where advised. Investments The Society's investment portfolio is managed by Sarasin & Partners. A formal revlew presentation is regularly made lo the Council by the Investment Fund Manager, providing an opportunity for Council members lo review the perfomiance of the portfolio and of the investment manager. The income from the portfolio's endowment fund continues lo be monitored and dislribulions will be adjusted if that becomes necessary. Subsidia com an - The London Cremation Com an The charity is the major shareholder in The London Cremation Company plc ILCCI, a company registered in England. which owns and operates crematoria al Golders Green and Sl. Marylebone in London, Woking Sl. John's in Surrey, Banbury in North Oxfordshire and the Garden of England {Sillingbournel and Thames View IGravesend} both situated in Kent. The LCC has acquired a site with planning permission for a crematorium in the Solenl, which is expected lo open in 2027. During the year under review the LCC'S profit before taxation amounted lo £1,410,527. In the previous year the profit before laxalion amounted lo £1,356,195. The LCC carried out 7,735 cremations during the year, a decrease of 12°/o on the previotjs year, which reflects the general decrease in the death rate. Market value of subsidia 's freehold and leasehold land and buildin In the opinion of the Directors of the LCC, the market value of the freehold and leasehold land and buildings of the subsidiary is considerably in excess of the net book value of £12,337,342. In the absence of a professional valuallon of all the propert18s the Society'8 Council is unable lo quantify that excess. Reserves olic The charity has adequate reserves lo sustain ils activities of educating the public and developing best practice in the di8P0821 of the bodles of dead persons. The Trustees aim lo keep the income and expenditure of the charity before revaluations broadly in balance., Ihe nel income for the last year was £53,887 compared with a net income of £29,395 in the previous year. P#ge 12

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL FUTURE PLANS The Society's ongoing plans include:_ ConlinLJing lo work with government departments, stakeholders and fellow seGlor organisalions, Including through ils membership of the Deceased Management Advisory Group and through ils funding of the APPG for Funerals and Bereavernent 8ecretarial Continuing to provide a CPD-accrediled and widely respected education conference lo ensure delegates receive updated and topical infomialion affecting the cremation sector Continuing to work wth the Law Commission team as il progresses its project reviewing the laws surrounding burial, cremation and other funerary methods Promoting cremation practice internationally Ihrough Council members, work with Ihe International Cremation Federation, the European Cremation Federation and through its working relBlionships with inlernalional colleagues Expanding ils role as the central repository of natlonal and international cremation data, in order lo provide more informalion for use by both the public and sector colleagues Continuing lo promote best practice through its shareholding of ils subsidiary company shares. The subsidiary company is developing a decarbonation roadmap to achieve nel zero carbon emissions by the end of 2030 Continuing lo highlight best practices generally and in particular in environmental practices, including through its own environment policy and Commitment Investigating new research prolects, including those relating lo the environmental impact of cremation, alternative fuel source5, and other methods of disposal Monitoring ils operations in order lo evaluate the success of its strategies To continue lo mark its 150th anniversary through 8 scheme of tree-planling., the promotion of the role of the Society in the development of cremation, through ils own and external publications., highlighting the importance of the Society's archives al Durham University,. and lo introduce a series of webinars relating to cremation, past and present. 5. STRUCTURE GOVERNANCE AND MANAGEMENT structure The Society is 8 registered charity and a company limited by guarantee. It is governed by ils Memorandum and Articles of Association dated 26 July 1922, as most recently amended on 10 October 2018. Governance The Society's Council currently comprises of seven members whose skills and knowledge cover a wide range of aspectg of the cremation, funeral and bereavement sectors, Appointments lo the Council are on the basis of need identified by Council members and the Council acknowledges the need for diversification in its appointments. Council members serve for 8 term of three years after which they are eligible for re-election. Page 13

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL The Council meels five limes each year with the majority of meetings being held online, lo reduce the Council's environmental impact, but in-person whenever beneficial. To ensure that the Council is fulfilling ils slalulory duties and responsibilities, Council Members and the Executive Officer have the opportunity lo attend appropriate Iruslee training courses and are regularly updated on regLJlalion and statutory changes. Officers and Council The Directors of the Society {who are unpaid and known as Members of the Council) who served during the year were as follows'.- Lord de Mauley (Honorary Presldentl Professor H J Grainger OBE {Chairl C F Rickman (Vice-chairl R C12rke Professor H A Conway Right Revd C.R.J. Fosler D Kerslake The undermenlioned members of the Council were also Directors of the Society's subsidiary, the LCC, from which they received tol85 emoluments of £42,000 during the year ended 31 sl March 202412023.. £33,026). Lord de Mauley Professor H J Grainger OBE Management The day-lo-day operations of the charity are delegated lo Wendy Buchan (Executive Officer & Secretary) and her team based in Brecon House. The Council offers warm thanks for the team's enthusiastic work and commitment. All staff undertake regular online Iralnlng covering data protection, first aid and fire safety. office safely, cyber security, and equality and diversity. An external HR consultancy service is engaged in order to provide ongoing HR support. The Council's remuneration sub-commillee reviews staff remuneration on an annu81 b8SIS. Risk Management The Council regularly reviews the major risks lo which the Society may be exposed with regard lo its practical operations. DLJring the period under review the Council cornmenced a comprehensive risk assessment exercise identifying the likelihood of any occurrence, the geverily of ils impact and any milig81ing factors that should be taken into account. This exercise is being implemented on an on-going basis and is reviewed regularly in order lo mair)lain an up-lo-dale Risk Register. The Society mainlairns Directors and Officers Liabilily Insurance cover for all of ils Council Members 2nd the Executive Officer. Periodic fire risk and health and safety assessments are carried out for both the 1 floor offices occupied by the Society's office team, as well as the common areas of Brecon House. Page 14

THE CREMATION SOCIETY OF GREAT BRITAIN REPORT OF THE COUNCIL 6. STATEMENT OF COUNCIL MEMBERS, RESPONSIBILITIES Company18w requires Council Members to prepare finan¢ial slalements for each financial year which give a true and fair account of the financial status of the Society and of the group and of the net income or expense of the Society and the group for that period. In preparing those financial statements we are required lo.. select suitable accounting policies and apply them consistently., make judgements and eslimales that are reasonable and prudent., slate whether applicable accounting standards have been followed, subject lo any malerlal departures disclosed 8nd explained in the financi81 statements. prepare the flnancial slalemenls on a going concern basis unless it is inappropriate lo presume that the Society wll eonlinue in business. The Council is responsible for keeping proper accounting records which disclose with r8asonable accuracy al any lime the financi81 position of the Society and enable il lo ensure (hal the financial slalemenls comply with the Companies Act. The Council is also responsible lor safeguarding the assets of the Society and for taking reasonable steps for the prevention and detection of fraud and other irregularities. We are required to issue consolidated accounts of the Society and its subsidiary. 7, STATEMENT OF DISCLOSURE TO THE AUDITORS So far as the Council is aware, there is no relevant audit information of which the group's auditors are unaware. Additionally, Council Members have taken all the necessary steps required of them as Directors in order lo make themselves awar8 of all relevant audit information and lo establish that the group's auditors are aware of that information. 8. APPOINTMENT OF AUDITORS A resolution will be submilled lo the forthcoming Annual General Meeting that Messrs Begbies, Chartered Accounlanls, be re-appointed Auditors of the Soclely. BY ORDER OF THE COUNCIL Colin. F. Rickman Vice-chair Daled= 21 November 2024 Page 15

THE CREIMATION,SOCIETY OF GREAT IIRITAIN INDEPENDENT AUDITOII'S IiEPORT TO THE MBEI RS AND TRUSI'EES OF THF. CRCI MATtOlN ,SOCIFTY Ob GRCI Al. BRITAIN FOR THE YEI AR II NDED 31 IWtARC1I 2024 Opiiiion We Iydve aiidited the fii)aiicial siateinents of tlie Q'ematioll Socicty of Gi'cat Biitain {the '¢harilable ¢oimpany'l for tlic year en(Jed 31 M&i'ch 2024 wliicli coinprise tlie stalcinciit of fsiiaiicial activities, balance slieet, %lalciiient of CcislI flow5 aiid note5 to the fiiiancial $14teiMeiits. iiicluding a sunll)l81'y of significaiit ac¢oiiDting policies. Tlie financial repoi'liiig fi.a1)￿work Il)d( ljas bLCli api)lied in Ilieii. prepai'aliuii ig appliLable law United Kingdoiii AccoiiJiLiiiLI Siaiidaj.￿q, iiicluding FinaT)Lial Repurting SiandaTd 102 ThÉ FiiithJiL'icil RepoJ¥iiig Siaiidai'd Applicuble iji ilie UK lljid Repiibli¢ of lie/(711d (United Kiiigdom Gcnci'ally Accepted Accollntll1g Prgcticel. Ill our opiiuun, Ilie flliaiicial stalenieiits.. give a true and fair view of the stale of tlie group's aiid tlie pai'ent chaTiiabl¢ coillp4ny'.% affaii's a5 at 31 Mai'cli 2024 aiid of the group'8 and the parent clTrarilable conjpany's Iiet iiiovenieiil in ti)nds, irncludiiig the gi'oup's aiid pai'ent llicome and xp¢nditiire IOT tlie ye81. then ended., have been properly pi"epared in accordat]cc witli lJnited Icingdom Gell¢i•lly Accepted AccouJitin8 Pj'aclice. and ljave beeii prepared in accoi'daiiee Ilie requii-enient5 of Ilie Conipanies Act 2006. Basls fot. opinlon We ¢(JlldiiLted oiii. aiidit accoi'd&n¢e with Iiiteimational Standaimls on Aiiditing (UK) (ISAS IUKII and applicable law. OLII. i'espoiisibilitie% under Iliose slfjiidards al'e fui'ilicT de%cribed in Ilie Aiiditor's i'espoi)sibililie5 foi. Ilie oudil of tlie financial 5taleiiienl.8 sectioij of oiii. report. We 8ie iJidepeiidei)t of tlie el)arilable toinpany in accoi'dance witl) tlie eibical irqitii'eiiieiils that al't rclevaiil lo our aiiJil of the fiiiaiicial slaleineftls in Ilie UK, inLliiding Ilie FRC'S Btiiical Siandaj'd and we have fLiifilled our 011161. eiliical respotisibilities itt accoi'dance NrytlJ these irquijrnients. We believe t114t the audit evidence we have obtaiiicd 15 sufficicnt and approprialc to pi-ovide a basi5 foi. oiir opitiiort. Cotlclusions i'el&tliig to golng cThiiecrii Iii audiliiig tlie fin¥nci41 slalemeiils, we liave concluded Ihat Ihe trustees, Iise of tlic goiiig colic￿￿ b881.% of Accoiinling in tlie preparation of tlie fiiiallcial statement8 is api)ropriot& Bgsed on tlie woi'k we ljave pei'foi'med, we ljave iiol ideiilified any material Iincerlainiies ielating to events or conditions that, ijidiv￿dua1lY ol. collectively, ii)ay cast Si￿11r1eanI doubt on tlie cliarital)le eoinpany's bility to continiic a5 a goin8 conceim for a pei'iod of at le8St 12 molit1￿ froni when the fjiiaiicial statenitnls are authoi'i5ed foi. issue. OEII. respoiisibilities and Ilie i'espoiisibililies of ilie ITiislee5 Wltli i'espec( lo going coiicein are desci'ibed in the I'el¥vant sections Oihei- Iiifoi'inatloii finhiicial slateii)eiits aiid 0111. 8uditor's i'epoi't Il)eteoii. Tlie 117l51ees al-e responsible foi. Ilie oihei. iiifoi'n)aiioi) coiildined wiil)ill tlie aT￿LIa1 iepoi't. OLlI' opinioii on tlie financial statenients. (toes not covei. the oiliei. inforixalioii and, except ￿ ilie ¢xtent otherwise expliciily stated in our iepori, we do Mot exprc5s any foi'n) of as%lli'aiice coiiclu%ioii tlicreon. Oui. responsiLiilily is io read Ilie odiei. iiifurihalioii and, in doing so, col)sid￿. wlietlier tlie oil)er itjfonmalioii is Inaierially i)COllsisleiil will) Ihe finai)cial siglenietsts oi. oui, knowledge ob18ined in tlie couiBe of Ilie oudil, or otheiuqs¢ appeal's lo be Inatci'ially iiii.%slaled, If we identify siicli illaterial iiicon8i.qteneies oi. appaitnt nialerial nii.%£lateinciils, we Ri'e reqiiijrd lo l)dve p￿f01M1ed, we cojiclude I1￿l Ihei'e is a ijjalei'ial ￿￿55(alertieiJt of this ulli¥i- ll)foiinalion, we ale JEqiiiJ'ed io repoi'l tliat f8Lt. We liave tioiliii)K lo reporl in this i'egard. Poge 16

THE CIiLIWAI'ION SOCIE'I'Y OTr GIiLI A'l. BIU'I'AIN NDEPKNDENT AUDITOR'S REI PORT TO THE MEMBERS AND TRUSTEEI S OF THE CREf%lATION SOCIETY OF GREAT BRITAIIN FOR THE YEAR ENDED 31 MARCH 2024 OpSnion oil othtt. niattei's px'eseribcd by tljt con1p￿rties Act 2006 In oiii opinion, based oil Ilie woi'k uiidei'laken in tlie Loui'se ofihe audit.. th¢ ii)foiM)alion ￿veil in the trustees. Irporl. wl)icli incliides Ilie directoi's, I'eijoi'l pi'epai-ed for tl)e puipobes of COLnpany law, for tlic financial ycai. for whicl) tlie financial statciiicnt% air pi'cpared is consi.%tent witli tlic fiiiaiicial statcmciJts' and thc directOl'5' Tepoi'l iiicluded wthin the tt'iistces, report lias bceii PTcparcd iii accoi'd811CC Wltli applicable Icgal requireinei)ts. M&tters uii wljlch we thj'e reuulj'ed tib vepoi't by exeeptlon In Ilie liglil of Ilie knowledge and iindei'slanding of Ilie cljzi'ilablt coii)pany and its enviruniiienl obiained in Ilie Cuul￿e of the audit, we liave not ideniified n￿[el.121 inissialeinenis in 11)e dii'e¢loi's' ￿p01-t in¢luded wit]iin Ilie Ii'ustees. i-epoit. We I￿ve notkning to rei)oi't in respect of the following matteib ID relarion to wl)i¢l) the Coi)Jpaiies Act 2006 l'equii'es us to repoit to yoii if, in oui. opinion.. th¢ parent ¢hg1'itable ¢oinpany bÈs not kepi adeqisate and sU￿1¢ient aecoullting i'ecords, or retLlI'ns ad￿U￿te foi. oui. audit Iiave iiot been Yecesved froni branclie5 llot visited by u5., tht pairDL eharilablc eoinpany's financial slalcn)ents air i￿1 in a￿'euntnt widi the ateounling records and iEttmis', or cei'laui disclosures of direcloi s reniuneratioji specified by law or nol iijade. or we have not i'eceived all the infoiination and explanations we reouiit for oui. audit. Respon$ibilities of ti'ustte5 As explaiiied more fiilly in the 8lat¢ment of triistees, responsibilitTes set Oul in tl)e trustees, anniial report, the tTUStees {who aie also tlie diieclors of thc cliai-ilablc conipany foi. Ilic purp05&8 of conipany law) al'e I'csponsiblc for tlie pi'cpai'ation of Ilie f￿anCial slateiiieiits and for beiiig sa115fJed tl)at tl)ey give a true and fail. view, and for siicl) iiiteiiial conli'ol as the li￿ste¢S deieri)iin¥ is JieLesgaJy lo enzble Ilie PJBPal?Lion of flliaiiLial slateinenls Il)aL are fl'ee froni inateiial misslalejnent, ￿lie(lIel. due to fraud or eii'oi., i)rcpaiing tlic financial 8tgt¢ments, the triistces aTe r¢spollsibl¢ for as5¢ssing tlic cornpa11y's #bility to continue as a going coiicerii, disclosing, as applicable, Inatteis related lo going concern aiid iising Ilie goii)E concei'ji basis of accouiitlll8 ui)less tlie stees eitiiet. iiilejid to liquidale the coiiipany or to cease opeialions, oi. Iidve iiu i'ealislic all￿'natiVe bul lo do so. Auditol 5 I'esponsibilities for the audlt Of tlie fiiiancihl statemeiit5 Our objeciives al'e to obtaiii Yeasonable assurance abolll wlielliey tl)e fiiiancial stJteineiits as a wliole al'e fl'ee fi'om niaterial mi&stateiMenl, wlietliei. due to fraud oi- en'or, aiid lo i&%ue att auditoi $ repoa* that includeb Ollt. opinioii. Reaso11￿ble assiirance is a liigli level of assui'aiice, biit is not a 8Liaianlee that an audit coiidiicted in accoi'dance witli ISAS (UK) ¥vill always detect a Jndlerial Jiiisstateineiit wlieii il exists. Missiaieinei)tS Can arise froin fiaud oi. eiTOI' ai)d al'e consideiEd t)iaieiial if, individually or in the ag￿.egate. Ihey could I'ea%onably be expcctcd lo iiifluciicc the economic deci%ions of iiseis lakcn on Ihc l)a.%i8 of Ilic5c financial stalcinciils. liieguldrilies, iJicliidii)g fraLid, al'e inst9nces of tion-coiiipliaiice wilh laws and i'egulaiioTlS, We desigii proLediires in line willi oiii. I'c%ponsibilities, oiitli11ed above. io deie¢i matei'ial misstatemeiiis in respe¢t of iriegiilariiies. in¢ludiiig fi-￿￿d. 1.he cxtcnl l() whicli oui. PiOGediii'es are capable of deteGtiiTrg ii'i'egiilaTilies, incliidiiig fi'aiid 15 detailed below.. • the engagen)eJit parlnei. eiisured tliai Ilje eJiEageineiit teain colleclively liad Ilie appropriate coiiipelence, cap2bililies ai)d skslls to identify or recognise non-¢ompliallce with appli¢8ble laws 2nd I'egulic Lions; Aiidit planning and fieldwork ineliided specifically et)gaging willi tlie auditoi's of Ilie coinpany's siibsidiai'y, Londoii Ci'cmJtioi) ConTrpaiiy i)Ic, to ciisiii-e tlial tl)cir aiidit pio¢¢diii'es ¢one¢tly take accoiiii¢ of Il)e po%sibility nf irrcgiilai'ities, 4ppiY)pi'iately l)Icikiiig eiiquii'ies uf Iiianageiiieiit as lo wl)ere Iliey Coitsidei'ed Iliere wa5 siisceplibilily 10 fraud. Ilieii- kniowledge of actual, susi)ected aiid alleged fi'aiid., PAge 17

THF, CRE<MATION SOCIEITY OF C.REAT BRITAIN INDFPEI NDE< NT AUDITOR'S RII PORT TO TI.11 MEMBEI R.8 AND TRUSTEES OF THI CRFJIMATION .8OCIFTY OF C,Rfi.AT BRITAIN FOR THE YEAR FNDEID 31 MARCH 2024 Agieeineiit oftlic finaiicial staleiment di.%closui'&8 to uiidei'lying suppoiliiig docun]cntation' Enqiiiries ¢onfiTihaiion of iiiaiiabFeiiittnl aiid tlie iri￿(ee￿ as lo Iheii. iddnlifiLalion of ai)y non-compliance witli law5 or Review of miniites of Boai'd mectings tlu'oiiglioul tl)e peiiod. IncoYporalihB unpiedittabjlity inlo Iljt I)a￿l't, liming aiidloi. extent ofr. testing. Evaluatioll of tlie selection alld applicatioll of tlie accounting policies chosen by tlie charity. In i'elalioll lo Ilie i'isk of inaiiageineiit overi'ide of ini¢rnal ¢olltrols. by underlakinu PYOLedw'es lo i'eview joiiriial enli'ies and evaliiating wl1etli￿. tliciE wa5 cvidci)cc of bi8s Il)at irpresented a Tisk of i)wtei'ial Inisslaieiiient due 10 fraud,. alid Wc asscsscd Ilic susceplibility of Ilie cl)arity's financial slateineiits to Thatci-ial nii&8tatenient, incliiding liow fraud n)ight Our audit procediires were designed lo I'espond lo i'isks of nialei'ial inisslateiiienl iii tlie finaiicial slateineiils, recognising Ilial the i'isk uf not detecting a nialei'ial niissiai¢ment due 10 fi?ud is liigber thdll Ilie t'isk of Jiot detecting oll¢ re5ulillig fron) eri'or, as fraiid ￿￿Y involvc dclibeTate concealiiienl by, foi example, forgeiy, Inisi'epr¢sentaiioii$ or Ilii'oiigli colluss011. Tliere air iijiierent limilalioiis iii tl)e aiidil piDcedwrs peifoi'iiied ajid Ilie fiirthei- Itnioved IioD-coniplTraiice wiilj laws aiid r¢gulalions is fi'oJn Ilie eveiils and ts'arn4aLlioi)s reflecled in t]ie fillaJiLial slalemenls, Ihe less likely we £iJ'e lu becoiDe awai'e of A fwtlieT descriptioii of OUL. responsibilities is av8ilable on Il)e Finaiicilll Repoitsllg Coullcil's web5lte ai.. littps.'Ilwww.fir.oi'g.iik/8iiditorsi'esponsibilitiC5. Tliis desci'iption foiThs i)art of OLTT aiiditor'6 iepori. Use of oui. I'epoi't Tliis i'epoi'l nidde solely lo the chai'itable conipat]y's meiiibei's, ds a body, in ac¢oi"dan¢e wil) Cljaptei. 3 of Pail 16 of Ilic Coiiipanies A¢t 2006. Oui. audit woi'k lias been uiidei'taken so tl)at we inight slate lo tlie clTraiilable cviiipany's 111eiiibei's 11108e niatler.% we al'e ieqiiii-ed lo slate 10 11)eii1 It) ilrt audiloi s ieport ai)d for na otlier i)uri)08c. To the fi]Ilest extent perinitted by law, we do iiot accept oi. assuiiie I'espoDsibility to aiiyone othei tlian Ilie cliaiitablc ¢oinparty and the chai'itable company's iiicinbci as a budy. for our audil work, foi. Iliis repoi'l ui. for Ihe opiTri011s we liave fcii'nled. Daijiel V#leotine ACA Senioi. Statutory Aiidiloi. Foi. and oli belialt Df Regljies Cliai'lei'ed A¢countrai)ts and Statuiory Audito1% Uiiil 14 Pai'l< Baiii, Evegatc Biisincss Park A￿￿ord TN25 6SX 251,,12034 Pthge 18

THI CREMATION SOCIETY OF GREA T BRITAIN CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING CONsOL￿ATED INCOME AND EXPENDITURE ACCOUNT) FOR THE IIAR ETr4DED 31 MARCH 2024 2024 2023 UiJi'e5ti'icted Unrestricted Fuids Note$ Illcoille fi'oiii,. Don8tioJJs aiai'ilfible aclivilies I,uuu 40,659 8.649,095 233,770 38,724 8,736,015 141.037 Investnrnls Total lJicibJiie 8,924,524 8,915,776 Iidxpenditui'e tsii: Raising fuiids Othei. trading activities Iiivcsiniei)t iiisiiagenient fces 7 J31,216 56,622 193,786 7,402,289 56,670 191,263 Ou￿]. expe5jdll￿'e TaX￿tIOn Prefei'ence dividcnds paid to niinoTity Is 350,723 270,702 5,547 7,025 Total exp¢nd5ture 7,937,894 7,927,949 IYe¢ {lossesllgains on inve5tmeiit a55ets 142,024 64,395 Net ijicome 1,128,054 923,432 Atlributabl¢ lo niinoiity iiitei'tsl {165,149) (169,152) Trgnsfers Transfer8 between fuiid8 Net ttjovenieiit in fuEid 963,505 754,280 ReconrillatSo11 of Fuiids 'I'otal Fiinds al l Aiji'il 2023 Tolal Fujjds at 31 Mai'cli 2D24 12,089,591 13,053,096 12,089 591 Tlie Siateii)eni of Finaneial Aciivilies ijicludes all gaiiis and 105ses iecognised duriiig 11)e yeai.. All incoiiic and expendittiie dei'iiie continiiipg activities. Tlie Nules 10 Ilie Atcourtls loi'ni pai'l uf Ilie binaiicial Sialeiiieiit5 Page 19

THC CRFMATION SOCIF.TY OF CthRFAT BRITAJN SOCIETY ONI,Y STATf.Mf.NT or r4lNANCIAI. ACTIVITIEI,S FOR THE YEI AR F,NDF.D 31 MARCH 2024 TotThl 2024 Total 2023 Iiitoille ft'oin.. lrteoniiiiLI resuurces Donalioiis 2,500 38,724 236,104 40,659 260,136 304,295 Total ineonie 277,328 Expeiiditure on: Raisiiig fundb Charitable 8Ctiipitics 56,622 193,7116 250,408 56,670 191,263 TotAI cxiietkdltui'e 247,933 Net income before inveslinenl %AIIis 53,887 29,395 Net Oos$es)Igalns Investment *S5et5 Re#li¥ed Uiii-eAlised 142,024 64,395 142,024 64.395 Iyel lijco￿t 195,911 135,0(K)) Ti'ansfers I'iaiisfci's betweeii fliiids Net n)fivetL)ent in fu]]ds IY5,911 135,OlY)} Recoiic115&tion ol Fujids Total Fuijds at l Api'il 2023 2,828,860 2,863,860 Total l."utJd$ at 31 Mat'cll 2024 3 1124,771 2 828,860 Page 20

THC CRfi,MATION SOCIETY OF GRfi AT BRITAIN CONSOI.IDATfi.D BALANCE SHFET AT 31 MARCH 2024 Ci'oup Sociely N'ofes 2024 2023 2024 2023 Flxed asset5 Taiigible a$selS 16 17 18 16,232,507 15,205 1,964,119 13,550,678 17,285 1.817,741 579,471 580,750 liivestiMeiits 2,212,472 2,791,943 2.066,094 18,Zll,831 15,385,704 2,646,844 Curi'eKiI assets Stocks Debttsi's Sliuri ￿rnI deposiPs Casli atbank and iii hamd 20 21 21,963 1,702,629 2,000,030 3,248 63 17,352 ,749,113 4,001,288 2,159,073 30,260 34,435 279,294 309,554 227,696 262,131 6,972,9115 7,926,826 Ci'edlloi's.. anioun15 (alliiJE due withlrt oiie yeai. 22 12,715,968 2,126,203 (7D,726 238,828 74,115 Nel curi'eiil assets 4,2S7,O17 5,XaO,623 188,016 Total a$se¢$ le%% curi-ejit liabilities 22,468,848 21,186,327 3,030,771 2,834,860 Cr¢dltoi's: Amoullts falliii£ duc aftei. niore than one yegr 23 16,546,725) 16,358,892) PI'oM5ion foi. liabilitles 911d elJ&i'ges 25 {991,2LOI (1,001,721) {6,000 16,000) Nel a$sets 14,930,913 13,825,714 3,024,771 2,828,800 Thc f￿ndS of tlie clioi'ity Uiire5lri¢ted fuiids - General fimd Designated fiinds 26 26 12,465,007 588,089 11,503.333 586,258 2,188,329 836,442 1,994,249 834,611 TotAI Charlty fuiids 13,053,Q96 12,089,591 3,024,771 2,828,860 Minoi'ity iiiteiEst ,877,817 1.736,123 14,930,913 13.825,714 3,024,771 2,828,860 Appi'vved by Ilhe Collnill and sigtied on 21 NoYeiT]ber 2024 011 tlieii- behalf hy,. Collii F Rilkman Tlie Notes lo the Aecaiiiils fortn pai'l of the Financial £talements PAge 21

THE CRELIIATION SOCIEI TY OF GRfi,AT BRJTAJN CONSOLIDATED STATEI MIINT nF CASH FLOWS FOR THE AR EINDEID 31 MARCH 2n24 2024 2023 Caslj noiY5 from opei'Atirig activitie Nttt iThcon]e foi- tlie yeai. (as pei. tl)e SlaoiM¢nt of Financial Activities) 1,128,654 923,432 Adjuslmcii18 fai.: 732,407 2,080 643,130 20,505 55,925 (.50,0001 1142,024) 114,395 1233,770) 1141,037) 147,944 156,652 -350,723 270,702 {4,611) 46,484 760,977 129,346 (Ga11￿1110ssCS on sale ot'langible fixed assets (Gainslllosseg 01) revaluation of l%&ngible bxed asset8 IGainsl Ilosses on iiivcslincnt% Divideiids, interest and rcnls fi'oji) iiivestsiieiils Interest paid Taxalioi) chai'ge D¢creasellillcre8sc) in 81oek. Decrcasellincrease) iii dtbtoy IDeciEasellincJ'eage iii ¢i'editor5 C4)rpoi'g1ion lax paid N¢t ¢a$li geliei'ated fi'oin operAtlng aetivllles 1471,393) 327,184 87,945 2,659,515 1,761,039 Cash tlolv fi'om Investing 8eliYitics Dividends. intcrest and ienls froin iiive%hiients Paymenls to atqiiii'e tangible fixed assets Paynients- to ncquii-e iiitaiigible fixed assets Payments to acquii'e shoit tei'jii in¥eslii)eiits Proceeds froiii sliori tenx iiiilleslments Proceed8 froim salt of laiigible fixed assets Net eash iiscd iij iijvesting aetlwitles 233,770 141,037 (3,414,583) (1,069,568) {988) (4,001,288) 2,001,258 350 29,321 {4,901,486 1,179,205 Casli fluiv frotn fin&nLlng aetivities Repayiiieiil of loans Repayiiieni of piEferen¢e sliares Eqiiiiy dividends paid lo minoi'ity IiiteiE51 paid Iyet cash iised in fin911eing activitie5 1212,880) {3,677} (22,165) {20,128) 147,944) 1156.652) 1386,666 439,932 1265.5451 Net Inci'¢gsel{dccre#se) In ca511 lind cllsh equli'Thltiits 1,093,644 (3,58a,379) Caslj and easli equiv#leJitE yt l Api'il 2023 C&511 and egsli eqiiivalei?t5 at 31 Mai'LlI 2024 2,198,988 3,292,632 5,779,367 2,198,988 Casli and cash equivalents at the y¢g1' end compYÉsc'. Ca511 at bank aiid in Iiand Ca%li al bi'oket's 3.248,30.3 2,1 $9,073 39,915 3,292,632 2,198,988 Page 22

THE CREMATION SOCIETY OF GREAT BRITAIN NOTES TO THE ACCOUNTS riOR I'HL YLAR LN'DED 31 MARCH 2024 ACCOUNTING POLICIES The 5igiiific4nl accouiiliiix poli¢ie8 ai)plied iii the PlEparalion of thesc financial Stateni￿t5 ale set oiit below. These policie81)ave beeli coiiskstellily applied to all yegl's presented unless oil)trivise slated. al Geiiei'al i12Cui'illalion basls Ot. pi'epat'atioii The Creiiialioii S()ciety of Grcal Ili'ilain I'8ocietyl is a charity incorporated aiid regislcrcd iii thc Uiiited Kingd¢mJ &s a private C￿l￿pArtY liii)ited by gliaranlee witliaiil Ehare capildl. Tlic addie8s of Ilie I'cgi.%tcred office 1% giveii in tlie information on page 2. Tlje iialui'e of Ille SoLieiy's operdlions aiid priiicipal activities aTe lo proniolc lh¢ pixclice ol. crciiialioii foi Ilie reqpcctful dispos81 o( l￿dieS of dead persons. lo 4dvaDLe publit educdlion ill Ihe pi'acli¢e and ell)ics ot. ciciiiatioti and lo iiivestigate meiliods of di5P051llg of the bvdies of dead peisons which appear lo Ilie s￿Iety 10 be supei'ioi lo ci'eiiialioii find, if. Ilie S(Kicty tliinl(s til. to pix)nJoic 8uch mciliods aiid advance public education iii Iheii piaclice dnd ethics eitliei. iijsleAd ofoi. in addilioii lo ciEnLlltioii. The financial statements llie prep￿Ed on a goillg conceim basis as tlie n)embeib believe tlial no Inalerial iinceitaiiitics cxisl. Tlie expected income and expeiiditure, together willi the level of reserves, is sufficieiil for Ilie Society lo bt able lo contiiiue as a goiiig cojicein. Tlie finan¢ial teillents ljave been piepared und¢i- Ilie bigiorical cost collvenlioD, tiiodified lo inclknde ¢cilaL￿ iluns at fair value. Tlie fiiiancial stslcnient5 are prep2red in $terli]Jg and rounded to the iiedrest poujid. b) StAtenJeJil of Recottiiiieiided PJ'a¢ti¢e Tlie Society constitutes a piiblic benefit entity ￿ defii)ed by FRS 102. The financial slatetneiils l)ave bttn picpared in accordance widi Accouiiting Repoiling by Cliariiies.. Slaleiiieiil of Recoininenoed PY#elice applicable lo Lliarilies pr¢paring tlieir accoiinls ill accordance witli tl)e Financial Rcportiiig Standard applicgble in ilie UK aiid RepiibliG of Ireland IFRS 1021 issued 011 16 July 2014, tlic Fiiiancial Rei)orliDg 8tahdaYd llpplicable in the Uiiiled Kingdom 9nd Republ￿¢ of Ii'eland IFRS 102), Ilie Cb2rilies Act 2011, the Coijipanics Act 2006 aiid UK GcneTally Accei)ied Practice a5 It applics fyoni l J2nuai'y 2015. cl trorinat of fingLi£ial statenieiits lii aCCQM-daiice ivith I'ai'agyopli 3{31 of Schedule 4 of the Companies Aci ceilain anKndin¢nl¥ to tlie slandai'd layoiil of Ihe Society's riiiaiicial slaleinenl% liavc beeii made. Tlie.qe aniendmciils rclalc to 111e wording used iii the financial slattiiieiils and Iiave no effeci on Ilie iiet income oi- exi)tndittirc tor Ilie fiiiaiicial yeai.. Tlie%e cliang08 are iiiade lo enable the fin9neial slateiiieiils lo sliow 8 tt'ue and fail. view lli liglit of Il)¢ 5pe¢il ttats]re of its aclivitics and chai'ilabl¢ siatus. dl Gi'oup flllaiicial 5tbteirttiJls Tlitse tiiiancial %lalcineiit8 consolidate the res￿lIS of llie Society and ils sub8idiAry, The Lolldon Ci'emalioll Coiiipaiiy PIC on 2 lille by line basis. A sepai'ate SlttiMent of Financial Activitic% 1% also pi'esenlcd for the Society itself because in d)e ttiistees, vi¢w this el IniaJJEible tixed asset5 liilahEiblc fixed 888els al'e iiieas111.ed at ¢051 le.is acciiiiiiilalivc ainoitisalioD and any accuiiiulalivc inipafriiient losses. All shall iiot exceed Itii ycars. No ainortisalion is pibvided in iespecl ol'tli¢.%e a%qel% iiiitil they are l)rDiiglit into iise. Conipulei. software and website I'aijgible fi%cd assets Tfiiigiblc fixcd assets iindey Ilie cost inodel al'e staled at liis101.ical cost less acLuinulaled depreLidiiun aiid aiiy &CLLiiiiiildted coiidilioii iiecaksaiy for it ia be cai)ablc of opci*tiiig in tlie manner intended by n￿nagenient. Tlie Society add5 lo the caiTying aiiiounl of an ileiii or r&xed asse15- Ilie cosl of iEplaciiig pai'l of 5ucli an ileim wlicll Ilidl cosl is incun'ed, if tlie I'eplaceDieiii parl is cxpecled 10 pi'ovide ￿nCreD)ental fuliire beiiefjls lo Ilie Scciety. Tlie cariyiii8 91110uiII ol. tlie replaccd wi'l is der¢Co￿1Sed. Repairs aiid Jiiaii)leD9llCe ale chclt'ged 10 Ilje Slalejiieiil of Fiiiaiicial Atlivilies duriiig Ilie pej'iod iii whith they aiE incuri'ed. PaEe 23

THE CREI MATION SOCIFTY OF GREA T BRITAIN NO'I'ES TO THEI ACCOUNTS riOR THL YEAR EIYDED 31 tMARCH 2024 DepiEciation is J'ecogbised so as 10 iviite off Ilic cost or valuarion of assets less Ilieii. r¢sidual v81u¢s ovei, th¢ii estimated uscfu lives 011 the followii)g bas¢s'. Fiiimittire, fittings and cqiiipincnl Buildings loy,, fr¢ehold Plaiil & iiiachinery furiiaces FIX￿lre5 aiid fittings meiiidrials viher .Moioi' vehicles 25° Itdueing balance The assets, i'e8idiial valiies, usefiil lives tsnd d¢pr¢¢ialioii Inethod5 al'c i'cvicwcd. and adjiisted prospectively if appropriate, or if there is an indicalion of a significant chaiige Siiice Ilie last repoi'ling date. Gaiiis and 10s¥es OD disposals are determined by cvinparillg the proceeds with tlie cairying amount and are YetoBnised in the No deprecialinn is provided in iespe¢l ot'land, or oiliei. fixed Assets iuilil diey ait brouglil into use Al eacli repuiting pei.iod eiid dale the Sobiely i'eviews llie Layiyitig WllOUD(s' uf its. lajigible alld illlangTible a88els io delermitte wl)eiliei' Iliei'e is at)y iÈJdiealioll Iljti those &S¥e15 have suffered ali iiiipairJ]Jeiil loss. If any sucli indication exisis, th¢ recovei8ble am0111)i or Ilie tsssei is e¥timyled in ol'der 10 detei'niine Ihe extent of the impainnenl loss lif any). Wherc it is not possible to estiniale tlie IEcovei'able amoiittt of ali iiidividiial a55¢1, the Society cstiiiiatc8 Ilie i'ecoveiible aiiiounl of the ca8h geiiei'atiiig unit to whicli die ass¢1 belongs. Rttoveiable Jiiioiint is Ilie lii8liei' of fail. value less cosls 10 sell aiid valiie in Lise. li) assessing value in lise, the estirnated ftittire co51i flows are disuvuiiled tu tlieir preseni value using a pi'e-idx disttsunl i-￿tr Il)at i-eflecis ciiireiil rnarkel asse8811)eiiis of Ilie tirtie valiie ofil￿neY aiid Ilje ri&ks specifiL lu Ilie asset foi wliicl) tlie eslimale8 of furlli'e cash flows have not been adjiisted. If tlie recovei'able amoEiJiI ol. #n assei (QT casli-8eneig1ing unil) is estiiiiated lo be less Iliaii ils caii'ying a￿￿0￿￿1, IIiE Lariyin ajiioiinl ol. Ilie asset loi. cash.generatiiig unit) Es ieduced lo ils recoverable aiiiounl, Aft I￿v￿￿'￿t￿l loss is reGogTrised li1￿lediatelY iii profil oi. luss, unless the i'elevalli assei is carried ai a i'evalued awviillt, in which c4se the ullpaii'mellt Ios8 js Ire21ed as a revaliidlion ￿eLre￿e. gl D"I'ethold lttnd and buildiiiES The Society owiis Ihc office block fix)In ivhich il operat¢5. A5 a.%igiificaiil piDpoi'tioii of Ilie biiilding is let eli coiimieirial lease5 the pixJi)ci-ty 1% trcaicd 2% investiiient piDpeYty and incliided at estiinalcd inarkcl value. h) Stoeks Slocks al'e slaltd at Ilje loweJ- of cost and i)el Iralissble value, being Ilie estuijaled selliiig pi'iee less L'¢sIS Lu con)plele aJ)d sell. Cost coiiiprs5es direcl iiialei'ials aiid, w11￿￿ appliLdble, diieci Idboiii- costs and those overheads tbal knave been incurred ii) bi'ingiA Ilie stoLk lo Ilitii. presettt localion aiid Londiliuii. At eaLII IEporliiig dale, Slutks die asse55ed foi. impairinenl. Tf slocl( is impaii'ed, Ilje canying am015111 15 reduced lo ils selliiig piice i) Flxtd gssct liivesimeiit.8 Tiive%inieni% air incliided in the financi81 sialeiMenl8 ai Imarket value, exccpl foi. the Society's inve81ineiil in the siibsiiliaiy COIT]pany, wliicli is showii al cost. For uiilisled ii)veslinenl8, Ilie Couiicil s valudlioii is sed 011 rlie lasi knowi) It'aliSactioiis iii Ilie shairs prioi. to 31 Mai'cli 2024. j) EsilJii2led Ilabllliy ftsi. ¢reiiiation fee5 accoiiiit Ihe incideiice of Clainis ovEI' tlie yeais biit Ilit precise iiiimbu. of fuhii'e cluiims cannot be ￿CcUratelY delci'inined. Tlie nii'iiovei. of Tlie Londoii Ci'cmalioii Coihpany PIC is incliided in iiicoiDe froiii otliei. Iradiiig aelivilits. Pago 24

THE C.REMATION SOCIETY OF CREAT BRITAIN NOTES TO THE ACCOUNTS FOR'fHE YEAR JI MARCH 2024 Iiicoine froii) li2diiig aclivilies is recO￿lised a8 Ilie i'elaled gocNJs aiid %ervice% are provided. Rent and otlici. inveslinent incoime is retogni$ed on a iEceivable basis. lJJcoine fion) cliai'ilable activities 15 J'eeognised ivliert theic is cnlitlanenl, ceitRinty af receipt aiid Iht aimounl tan be iiicasiii'ed Credit foi. iiicoiiie froiii new iiienioi'ia15 IS taken partly in tlie yeai. of salc with Ilie r¢in8ind¢r apportiotjed Dver the Ver￿0d of dedicatioii., incoii]t fron) nieiiiorial IEnewals 1.% i'e¢ngiii.%ed over the i)criod of I'c-dedicalioii. Thc directors of the suixqidiaiy coinpaiiy al'e of tlie opinion Iliat Ilie subsidiaiy's activili¢8 conslitLile one cla%s of bu5incss and thercfortt t1￿1 seEI'egatcd analy5lS 15 not appI￿p1-1dIe. Reveniie is recogni5ed to 11)e extciit tI￿t is probable tliat t1ic economic benefTrts will flow lo tlie SLKiery and the T¢vei)ue can be reliably iiieasiiird. Ilevenue 1% measured a5 tlie foil- value af11)e consideration reccived or rEceivable, ¢x¢luding diwounls, IEbales, VA'I- and odier sales taxes. 111114 xyend5ture Expenditure 18 pi'ovidcd for all accriials basis. Cos18 of raising fuiids are Ilivse cosls iiiLuiYed in a￿'aCtIng volLiiilary incoiii¢ ai)d 11105e eosis irtcuri'ed in Ii'oding activities ilial rais¢ fi]t)ds and include tlie dii'ecl aiid indll'ecl cost8 of tli¢ subsidiary. Expeiidilure on cliaritable activities intludes cxptjidilurr a880cialed willi Ilie pi'onialion of creinxtion and dii'ecl aiid indii'ccl c051s aj￿ $tsppoiteosis relating lo Ihose aclivilie8. Siippoit cost5 liave beeii allo¢ated lo activity cost calcgorics oi) Ilie basi5 of Ili¢ tiiiie sp¢nt by 111¢ qtaff involved or by their usage. i'eceveyable VAT is eharged agai1i81 Ilie categoiy of exp¢iiditure foi. which il was incurred. I Pensiolls I'lie s(￿iety opci'ates a defined coiili'ibiition plan foi. 118 cixployees. A defined contribiitioii plaii is # p¢nsion plan under wliicli fixed coiilribiilions paid iiito a qqjarate entity. C)ncc tli¢ coiiti'ibiitionl liave l)tcn paid, tlieiE ai'c iio fiirth¢r pa￿llert( Tlie cn11tribiition.q ai'L I'ecogni8cd as an cxpeiise in the St4ienient of Financial Activities wlien Iliey fall diie. knnounls iiol paid dl'e includcd iii a¢¢wals as a liahility in Ilie Balance Slie¢l. Thc a55els of the plan are lield separately fioiii Ilie Society in indcpendciilly administeird funds. ol T￿￿￿tion Tlie Society is rcgisrcird as a charity under Ilie Charilies Act 1960 aiid ss tbei'efore exeiiipl fi-ojii idx incollie attd gai&Js falliJ)g witliin seclitsn 505 ot the Taxes Act 1988 01. 5256 of the Taxgtioi) of Cliargeable Gains Act 1992 10 the eKi¢iit tliat tliese tsKe apijlied lo its cliarilablc obj¢¢15. Nlo lax charges arise in tlie Society. Tlie subsidiaiy coii)paiiy is liable lo coi'poi'alioii tax and eharbie foi. Ilitt year includes cuiiriil and defei-l'ed taxation. The tuiyeiil tax chaTge is calculiied on Ilie btssi$ ofiax i'aies and laws tliat liave been enatled or sub&i£ltirially ei)dCted by Ihe iepoitiiig date. Deferred lax liabilities aye generally i'¢Co￿lIst￿ for all lit))iiig diffeieiices aiid deferied lax 455els ￿l-e retogiiised 10 Iljtt exienl Ihat il is pi'obable tlTrat tliey will be recoveiEd agaiiist the reveiEal of def¢rred tax liabiliiies oi. olliej. ftiture taxable profils. Sucli a%seis 8nd liabilitie8 aiy not recogniscd if Ilie tiniing diffti-tiite irises fi'om goodwill or fi'oin the iDiti81 iE¢ogDilivo of odier Èssels ￿ld l-h¢ cai'ryiiig ainoiint tsf dtfcntd tax assets 15 l'eviewcd at ¢aGh YePOTlirtg end date &iJd reduced lo the exleiil Iliat it is no longer pIDbable Ilial siit'f1cieiil laxoble i)vofil% will bc 8vailaiJle lo allow all or i)arl of the n$9et 10 be recoveiEd. Dtfeyi'ed lax is calculated at Ihc lax I'dl¢S Iliat are exwcled lo api)ly in Ilie period wlien Ilie liability is settlcd oi. Ilic a85et 15 re￿lised. Defeiied lax 18 cliaiEed defeill'ed lax is also dcali ¥viili iii eqvity, Deteiitd Lax asscls and liabilities arc off£et when Ilie siil)%idiary lia% a legally ei)forccgbl¢ riglil lo otTsel cllri'enl tax assets and liabtlilies aiid Ilie defeii-ed lax asstts and liabilities ielaie lo laxcs Icvied by tlie slltne tax Tlie £iibsidTarls eqiTrity dividends (ire I'ccogiiiscd wlieii Ilicy beconitt leg2L Ily payable. Interim cquity dividends ai'¢ i'ccognised when paid. filial equily diyideiids al'e recogiiiscd ivlicn appi'oved by Ilie.%liarehold¢rs ali 1¢ nniial genei'al imeeling. Divideiids on sliai'es IEcogJJised ts liabilities aj'rt I'etognised 35 ¢¥penses aftd eltssified ivitliiii interest i)ayable. Pagc 25

THE CREMA TION SOCIETY OF GREA T RRITAIN NOTES'fo 'i'HL ACCOUNTS UR'I'HL YEIAR LN'DLD 31 MARCH 2024 lund #tcoun¢ing Uiii'esiTlCted gcneral fiiiid Tliis fund cali be iigcd in a¢¢ordance iviili thc charitsble objects al Ilic trtislets, di%cr¢lioJ). Uiirestricted desigiialed funds Tlie desiLyndled fi"eeliold piDpci'ty fund represents ttie net book value of Breton Hoiise. The dcsignated fixed as86t inveshncnt fil￿d represents tlie book valiie ol inve%linertls in creiivlion authorities {incliiding Ihc sub8idiary conipanyl. These fi]nds are not readily available to n)eel the iioinial TU1￿￿ng expeiises ot'tlie Socicty. Re¥lriLLed fiiiids eslricted fiinds cali only be used for paitiLu12r restri¢ied pui'p08es willi1￿ llie objects of the Society. Re$lrictioii$ arise ivhen specified by Ilje doiioT or wheii fvnds are iaised foi. & parliculgj'restricled purpose. r) Opei'alin£ leases Reiilalg paid uiJd¢i' uperaling leases are charged lo tbe Star￿￿ent of Fingncial A¢iiviti¢s on a straigiit lllie basis ovei. the period of the lease. 8) Dtbtoi's Slioit iei'in debtors ai'c rnetsiii'ed at liansaciioii price less any iinpairnienl. i) Cfi811 gild easli cquiv91¢iits liqiiid inve%tincnls with oiiginal Diaturilies of Ilil'ee ￿ntIl8 o. less and baiik overdi'afts. Baijk ovei-drafts are shown with ll) Filluiicial instrument8 Tlie Society and its subsidilry conii)aiiy liav¢ electcd lo apply tlje provisions of Section I I 'Basit Fiiiantial Instniiiiert15' 8nd Se¢ltoii 12 '0thcL' Finfiiicial Iiisljuniellts Is%ue8' of FRS 102 10 all of ils financial iD£rrLiiiiei)tf. Basic financial assets, wliicli incliidc dcbtOfS lind cash and baith bc11giice.s. are iiiilially Ineasiii'ed at li'an8aclien pi'icc incliiding Iraii,qactiaii cos15 and Jit sub%eqiieiiily coyi'ied al aiiioi'lised cosl usiiig the elTective iiileregt iiieiliod unlEss Ilie ai-Kangeiiient Djai'liet rate of iiilti'csl. Fiiiaiicial asgels cl&ssifJed as i'eceivable wiiknin one yeai. aiE Jiol aiiiorlised. Oihei. fiDancial assets, including investments in eqiiity i))struii)ents wlii¢h ale not siibsidiai'ics. as50Clatcs oi. joii)t ventures, al'e change5 in faiL valiic ai'c I'ecognised in profjl or l()&8, excei)I thJi inve5th1eii15 in equity in8lrunicJil8 Iliat are iiot publicly li'aded aiid V4IJose laii. valu0% c&nnol be iiieasul'ed relillbly ai'c iiicasuicd ai cost Icss iiiipairnienl. vl CJ'edittsl'S Sliort lejiii cj'ediloi's are iiieasured al Ilie Iraiisaclioii pi'iLe. Olljer ftsjancigl liabilities, includin&i ballk loat]s are i)ieasiired illitially 1&1 rair valiie, iiet ufira118aciion cogis, aitsd &re njeasured subsequently al aniorlised cost usillg Il)e effective inleyesl meihod, s&ve thai wl Pi'ovlslolls for Ilabllltlt$ Pi-ovisi¢ns ale made wliere an cvcnl has lakeii place Iljal Eive% a legal oi. con.%li-ucliiie oblig4lion Ilial piobably iequires settlcineiil by 8 llxnsfer of econoniic ben¢fil, 8 r¢lioble ¢s1iinate cali bc inadc of thc obligation. The ainoiii)t Iccogni8cd as a pi'ovision is the be%1 e8tinil£ Ic of the coiisider1¢ tioii i-¢qiiii'ed to q¢ttle the pi'esent obligalioii al Ihe Incasiircd at pi'eseiil valiie, Ilie iiiiwiiidiiig tst'ilie diseouiil is reco8nised as a f￿alIce cnsl iii pi'ofil oi. Ioss ill Ilie period it) wliiLh il F111a11ce co%is I'e ch81.ged lo Ilie Slaltmeiil of FinaiTrcial AclivilieE aver Ilie lei'iii of the debi iisiiig Ilie effeclive intei'esi Inetliixl so PAge 26

I'HF CRfi MATION SOCTETY OF GRfi,AT BRITAIN NOTLI 8 TO T141 ACCOUNTS FIOR THE YEAR ENDED 31 iKARCH 2024 JIll)CJ￿.mVl.N.l.s IN APPLYINC. ACCOUNTING POLICIES AJND KEY SOURCES OF STIIMATION UNCERTAILYTY about Ilie cgi'rying aii)oullt of assets alld liabilities Iliat are nol i'eadily 81)p#i'eJ)t fioiii otiiei. sources. Tlie esliiiMles and associated 8SSUlllPliOllS 81'c based oil hisloL'jC81 expth'jellee J]Jd oih¢r factoi's that al'e eonsideiEd to be relevaiil. Actual resulis ntsy diffei. frolli th￿C e%timate£. The ai'eas w11ei￿ uiieeitaiiily of estiinalion ai'ise are iii deferred incoiiie, WI￿re niaiiagcii)ent jlldgtincnt is einploycd to defcr ANAI.YSIS OTr"'I'IJIINOVEII Thc wliole of Ilie siib8idiaiy coiiipaiiy's ttiniovei Is #tti'ibuiabl¢ to tlie subsidiarl$ pi'incipal aelivity and al￿se solely iii Ilie UK, TNC.OME FROM CHARITABLE ACTtVlTIES Gi'oup To¢01 Gix)iip Total 2024 2023 Creniation confei'eiice and piiblicalions 40,659 38,724 All incotllc froni cliaritoble activitie8 o1i.E&% iii rL%pect of the Unrestricted Genci'al Fund. INLOMf VROM O'I'HWR'fRADING ACTIVITlfiS Grollp Total Gioup Total 2024 2023 Turnovei. The London Creinatioii Company PIC 8,649,09.S 8.736,015 All incoiiie froiii oilicr li'adiiig aclivilies arises in r&8pect of tlie Unrestricted Gei)eial Fiiiid. INCOME FROM IIYVISTMEIYTS Gi'oup Total GIDup Tvtsl 21123 2024 52,297 1,696 50.754 4,612 Uiilisled inv¢51Dienls Rents rtceivgble 44,281J 21,522 28,47(1 Sei'vice cliaiECS IEceivable Sliorl leriii dep051ts aiid inleytsl 113,675 43,677 233,770 141.037 All iiicome fToni iiivestiiients ari%c% ii) regpecl of Ilic UIiiEstt'ictcd General Fiind. Pwge 27

T14Tr. CRF.MA'fioN socIE'rY ob C.REI A'f Biii'i'AIN NOTES TO THE ACCOUNTS OR THE YE(AR ENDLfD 31 MARCH 2024 EXPENDI'I'URE ON IUISlliG FUNDS Ci'oup Totkl 2024 GIOLIP Toral 2023 The Loiidoii Cremation Compaiiy Pl¢ Cosl of sales, adllt&tJists'alive ¢xpeiises glld inter¢81 payable 7,331,216 7,331,216 ?,402,289 7,402.289 3A,387 18,235 7,387.838 39,047 17,623 7,458,959 Siipporl co5￿. Isee nule 91 All exp¢ii(Eiture on iaisix)8 fvnds aiis¢s iii irspwt of tljc Utsrestricted Gen¢ral Fuiid EXPEI NDITURE ON CIIARITABLEr ACTIVITIES Group Toi%1 2024 Group Tolal 2023 C.Itm*tioii coiifcrcncc and publications Sui)i)oit C￿￿1￿ lfiec note 91 .12,190 161,596 35,087 156,176 191,263 193,78 All expenditure oil th￿Itable aciivities arises sn respect of Ihe UmE$tricied Gelleral Fund. SUPPORT COSTS Ralslijg CI191'1tRble Totsl 2024 Total 2023 {see iiotc 7) Is¢e liote 81 10,S62 93,603 3,4b 30,135 Slaflcosls 104,16S 96,349 39,453 -36,718 1,279 173,799 Dcpr¢¢iation 130 ,278 179,1131 111,235 161,596 Allocation foK 2023 17,623 156,176 173,799 10 NET INCOMEI(CI XPEb NDITUREI foR TFIE YEAR TIIis is 5181ed after cliargillg 2d24 2023 Audiloi's relliiiiiei?lio Soeiely Aud￿1 A¢¢oiinlancy services 6,125 5.650 3.575 275 525 28.10 2.400 6.900 2,65(1 6,800 Othev Èeivices 1.17,U21 732,407 (J) 2,080 42,355 145,729 643,13 55.92.% 20,505 42.355 IProtillllJ)ss oil disposal of laiigil)le fixcd assets Any)rlisatioii of iiiiangible assets Operating le￿8¢ cliaiges Page 2R

THE CREMATION SOCIETY OF CIiEAT BRITAIN NO'fi,;s'i'o i'lll,. ACC.OUNTS FOR THE YE4 AR ENDEI D 31 MARCH 2024 11 STAFf COSTS 2024 2023 Wa8es and salai'ies S￿1￿1 seeui'ity co8t£ Peii%ioii coiittribulion&- dcf111ed contributions 2,759,974 270,825 126,306 3,157,105 2,952,755 296,142 135,551 3,384,448 'rii¢ avei'Bg¢ numb¢i' of persons ernploycd by thc ¢x¢luding non-cxecutive diiectots, dwinE Ilie yeai wa8 as folloivs.. Society 39 42 39 42 Adniinists'otive 85 85 Subsidiory coinp&rty dlYe¢tors' I'¢)Iiuiioi'8tioi) 354,569 20,56J 329,492 20,813 Dir¢clors' pcnsioii cost8- d¢fJned Contribulioth scI￿l￿e The liigbe8t paid director received r¢n)une]ElioD of £129,18812023.. £136,277), aiid peDSiOll conli-ibutions of £9,56312023.. £12,.3131. ClJ41'1ty No charity enipluy¢c fCL¢iv¢d Kilipli)￿e b¢Ji¢fils of lil￿e tljaii £CIO,000. 2024 2023 To￿1 eiiioliinienls iEceived by the cljai'ity'b key a￿l￿g¢ill¢ll1 persowiel 70,905 64,117 12 COUNCIL MEMBERS, EMOLUMENTS AND EXPENSES Neitliei. the Society iior its subsidiaiy paid any enioluments loy sely1￿ a8 Coiin¢il meiiibeys. Out olpockel Irav¢l cxpeiis¢s of£4,13512023- £4,750) Iver¢ reiinbiiiscd lo 512023- 61 Council Mcinbeis ill tlie yellr. 13 INCOME ]TROM ofHLi R'ni4DING ACTIVITIES 'lThe 8oGicty owiis 84.417Yo of Ilit oi'dinary .q1141'e cai)illll of Thc LAmdon Cremation Coinpany Pl¢, a company regisieied iii England Icoinpaiiy 00612Y391. Tliis ITadin8 subsidiary is a cremlllion audjoiity And ils principal a¢iiviiies al'e cai'ryiiig oul creiiidliuns and providing meiiiorials at its cremLiorill. In addition. tlie Societyoiviis 64.4 Iyo ofihe IOO/D cuniuliiive preleren¢e bliares. Thc suinmaiy fiiifincial pcrf011119n¢c of the subsidiary is.. 2024 2023 Turiiover Cosi of bale¥. admiiiisii'alive expeiises aiid inleiEsI PiiyHblt ,fv19,O95 8,736,Ul 5 17,3JI,2161 (7.402,2891 12,500) 116,4701 12,5001 117,9481 42,Y17 Pr¢fciriice divideiids paid lttiei'esl I'eceivable Piofit befoi'e tsx Tax oil profjt Pitfil aftei. lax A,410,527 1350,7231 1,059,8fj4 1,356,195 1270.7021 1.085.493 Reiaiiied earnings al begI￿ling of Ilie year Div&detJJs Pdid RelaiDed eHiiiillLTs dl Ibe elld of Ibe y¢ai- 10,017,921 11.40,$161 10,927,211 9,082,946 10,017,923 Vage 29

THE CREMATION SOCIC4 TY OF GREAT BRITAIIY NOq'I;, S TO'I'EIL ACCOUNTS FOR THE YEAR ENDE4D 31 MARCH 2024 2024 2023 The assets 8iid liabilities of Ilie &ub5idiary wei'c.. J5,6SJ,036 12,969,928 15,205 17,285 6,665,X90 7,666,490 (2,647,701) 12.053,8831 (7,635,965) 17,45%,()431 J2,U50,465 Intaiigible fixed &%%el8 C)]Yrenl 4sscls Yo￿1 nel ssse15 12,050,465 14 INTEREST PAYAiILE 2024 2023 14aiik loaiis aiid oveidiifts 131,474 5,547 137,021 138,704 7.025 145,729 15 TAXATIOY No thx Cli￿l'BeS knve Di'isen in Ilic ¢liarity. Thc 8ub8idiary 18 liablt 10 tOll)OTlltion lax and Ihc eliarge tor Ihe yeDI' is 48 follmw4'. 2Th24 2023 CuiiEnt yeai. tax ¢haTgt Adjllsimeiits in Tespect ot piior periods Tokl cunEiII 361,340 129.346 6,470 135,816 .161.234 Oi'igiiiaiioii and ieversal of liinillg differences 10,511 134,886 134,886 JSO,723 27n,702 ,4I0,527 1,356,195 COiVDrnIIDii tax- 25/ 12023.. 19/0) Fffcctof.. Expeii.Ee% not deductible tor lax pull￿Se$ 352,&.12 257,677 3,186 3,410 6,470 Fixtd assct PC11nanciil ditTeiEnce 5,579 134.886 Oilier peiimaiieiit dirreiences 1561 J50,723 {1.149 270,702 Page 30

THE CRCI MATION, SOCIETY OF GREI AT BRITAIN NO'fL8'1'0 I'HE ACCOUNTS FOR THE YEAR E¢NDED 31 MARCH 2024 16 '1'ANGIBLb I,'IXLD A8SK'I'S Gi'oup Fi'tehold f4reeliold Attd Assets Pl•lJlt Flxtui'es pi'opei'ty TOIRI Al l April 2023 575,(X)O 11,23_5,663 2,836,593 47,748 13,342 6,434,856 477,674 19,6151 1,545,963 86,974 19,839,230 3,414,583 (9,6151 Disposals Revalualioi At 3] MllrLlJ 2024 575,000 14,072,256 61,09 6,902,915 1 632,937 23,244,198 Depi'ecigtloii Ai l Api'il 2023 Chdrge foi Ilie ￿11. ,623,586 3,855.703 570,849 9.2681 4417284 809,263 50,230 6,288,552 732,407 9,268 At 31 ￿1%1.¢11 2024 1,734,914 859,493 Nel book v91ue At 31 Mai'ch 2024 575,000 12,337 42 61,090 2.485,631 773,444 16,232,507 Ai 31 Mlliili 2023 575,000 9.612,077 47,748 2,579,153 736,700 13 550.678 b. SoeSeiy nd rittings property Total Cost oi. valugtio At l Ai)ril 2023 ddilion& 575,000 33.965 08,965 Al 31 Mivtli 2024 575 0110 33,965 C)08,905 Depveci&lioJi At l April 2Q23 C.haiEe foi. tlie yeai. At 31 Mai'tli 2024 28,215 1,279 29,494 28,215 1,279 29,494 Net book value At JI Mai'clj 2D24 575,000 579,471 At 31 March 2023 525,000 5,750 580,750 The Society purelia5ed Ilie fireliold of Bircon House, ijj wlJi¢h ils offi¢cs are litated. in D¢ceiiibei' 1999 Ilie Jn8joiity of Ilie buildijig is lei on ¢oiiiiner¢ial leases. The iiivesiinenl i)I'oi)erty w35 1-evalLied Al 31sl Maich 2023 by Wa150T) Day C.liail¢red %iiiveyoi's al gn e%liiiialed iiiaikcl valuc of L%7f.000. Thc lI￿Ste¢S ¢nii%id¢i' 11)Bt Ilie i)rOp￿ty v31ue has iiot lllatcri￿1IY chaiigcd in Iht ytay. Tbe original ¢osl of Ili¢ piweity iva8 ￿03.￿76. Tlie LYOLIP'8 fi'eeliold aiid leasehold laiid and buildiiigs algo include £2,076,354 of loiig leasehold pix>peity Iliat ivas boiiglil into iLS¢ durin8 Aiigu£t 2003 and Èiibjett 10 depretialioii froih thai date. Tlie fi8iiiY also iiicludes iioii-depiecii£ led IR Trd of£5,199,23312023.. £2,367,025). Pngejl

THE CRE4 MATION SOCIETY OF GREAT BIUTAIN N(ITEI 5 T() TIII,. AC'COUNI'S FOR THE, YEAR ENDED 31 MARCH 2024 17 IN1'ANCTIIILL J,'Ixr.D Assfi.TS I1￿ Gi'oup Coniputer Ivebslte Toll Co.%t oi. vluntion Al l April 2023 2Q.802 20,802 Disposals Al 31 fvIArcli IU24 21b,802 20,1102 Arti()i'tls#tion Al l Apiil 2023 3,517 2,080 J,517 2,080 Al 31 M#i'clJ 2024 Net book value Al JI Mllycli 21124 15,205 15,205 At 31 Marcli 2023 17,285 17,285 18 FIXED ASSET INVESTMEINTS Llsted Unll.8ted 2024 2023 Marl(et vAlue Al l Api'il 2023 ,766,568 1,777,820 ,892,221 Nei Ilossesllgains on itvalu*iions 140,193 142.024 1.906,70 13,089 1,919,850 ,777,826 Ca811 al brok¢i 44,2()9 1,951,030 44,269 1,964,119 39.915 AI 31 IL qarcli 2024 13,089 Lost At l Ai)i'il 2023 Additioiis 1.407,856 343 1,408,199 1,408.199 1,4ll7,856 1,4011,199 1,408,199 39,915 Cs511 al bi'okei's 44,269 1,452,125 44,269 1,452,46B Al 31 Mnj'eli 2024 343 Page 32

THE CREMA TIOIY SOCIETY OF GREAT BRJTAJN TO I'IIL ACC:OUNI'S FOR THE YEI AR ENJ DEI D 31 MARCH 2024 l). Sotiety Subsldiai'y Llsted Unllsted 2024 2023 Mai'ket vAlu¥lcust Al l Api'il 2023 Addilion8 Net Ilossesy8ains on revaluatioiis 248,353 1,766,56S 1,258 2,026,179 2,140.574 140,193 142,n24 2,168,203 248,353 J,906,761 13,089 2,026,179 39,915 2,066,094 sh lltbi'okers 44,269 1,951,030 44,269 1212,472 Al 31 Mav¢li 2024 248,353 13,089 Cost Al l April 2023 Additioiis 248,353 1.407,856 343 1,656,552 1,656.552 Al 31 Morcli 2024 24¥,353 1.407,856 343 1,656,552 1.656,552 Lqsh al bi'okei's 44,269 1,452,125 44,269 1,700,821 39,915 1,696,467 Al 31 Mai'¢li 2024 248,353 343 DttRils of Ilxe compally's invesiinenl irt jlts subsidi?iy can ￿ foiind in nole 13. 19 CFAKNS AND LOSSE4 ON p￿ED ASSET INVLI STMEN rs 2024 2023 Market valiie ai 31 2024 Cust 1,919,8SO 1,408,199 511,651 1,777,826 1,408 199 -369,627 Unreall$ed RRIJJ5 to dHle UmEBliscd gains blfivd al l April 2023 369,6Z7 142,024 511,65) 484,022 Uni'eRlised gai115 clfivd Rt 3J MAt'c12 2024 -169,627 20 STOCI<S Gi'nuii 2024 Sotlety 2024 2023 2023 Brochures aiid Ii'aiisii 12,902 9,061 21,963 9,407 7,945 17,352 21 DEBTORS Suriety 2024 2023 2024 2023 Trade debioi oiliei- debioi P￿pay11]entS aiid 8ccl.ued iiicoiiie 893,419 67,014 742,196 1,127,498 11)%,I53 513,462 18,560 2,459 9,241 Jl),26th 26.833 1.795 5.807 1,702,629 34,435 PJge 33

THE CREMA TION SOCIETV OF C.REAT BRITAIN NOTES'fo THP. ACC.OUNTS FOR THE YII AR ENDED 31 MARC.H 2(124 22 CRF.DYTORS'. Hjiiouiits falli￿8 due ivitliin oiie yeni. Gi'oup 2024 &)¢i¢ty 2024 2023 2023 Ballk l(Rns Tiadc ci'editoi's Coi'wr&tioii tnx Taxalioii ai)d social security 220,7H4 ,0.$6,407 361,340 127,816 88,030 861,591 2,715,968 212,880 8,341 10,687 129.452 120,304 100,002 X83.447 2.126,203 1,791 30,158 30,436 70,726 1.625 29,501 32,3(J2 Acci￿alS and defei'iyd incoiiie 23 CRF.DITORS: Ani(>uJil8 falliJi% due After iijoi'e tIiAlI Olit yti' Cj'ouij 2024 .Socie 2023 2024 2023 Bank loa11S cf¢i)rd Iiicome 10.50/0 Cuiiiulaiivc prefcitiice sliDIE5 Ihcld by IWLOllly sbaiEtsoldeis1 1,021,8(12 3,4?O,4.%9 3.242,586 3,0.58,165 54.464 6.546,725 6.358,892 24 LOANS AND DEFERRED INCO,TrIE.' nthlysis of niatuj'ity of debt Group 21J24 S(kclety 2024 2023 2023 Withill one year or on demaDd loaiis d¢f¢￿c￿ iiicome 220,784 611,173 212,880 555,742 Payable aftei. oiic ycai. I￿liS defeiied iiicome 3,1I7fi,266 3,470,459 7 J78,782 3,300,727 3,058,165 7,127,514 land and biiilding% at Ilie subsidiaiy coiiipaiils ciEiiiaioria iii Si Marylcbortc and Banbury. 'fiiis loan is Itpayable ovcr 19 years willi a a fjxed i11ieresi i*1¢ of3.840/.. 25 PROIIISTON FOR I.IABII,ITifiS AND C.IIARGFS Gi'oup 2024 Soeiety 2124 2023 2023 payable Deferred luxAIioii 6,OlkO 985,210 991,2JO 6,000 995,721 6,000 6,000 6,000 Th¢ pi-ovision foi. defenEd lax&lion is niade up of £784,749 12023.. £795,260) ac¢eltiiicd eapil81 8lloi¥aiiccs tnd £200,461 12023.. £200,461) tiniiiig diffeirnce ￿rising on I'ollovei relief, Page 34

THE CRCI MA TION SOCIETY OF GREI AT BRITAIN NOI'14'S TO THf. ACC.OUNTS FOR THE YEAR ENDED JI MARCH 2(J24 26 UNRESTRICTC4 D FUNDS Gi'oui) Soclety 2024 2024 2023 2(ll3 Balance al l April 2023 Net iiioveinent foi. the yeai. Tiansfei fioiilllo) desiklliated fiiiids Bal4nee at 31 Mai'clh 2024 11,503,333 961,674 10,797,493 705.840 1,994,249 194,080 2,077,689 183.4401 12,465,007 11,503,333 1,188J29 ,994,249 b. DeslEiiated fi'eeliold pi'npei'ty fuiid Gr￿up Soclety 21b24 2024 2023 2023 Balaiice al l April 2023 Tiansfei. fi'oin Geiieial ￿nd 57S,000 525,000 5U,000 575,OLKI 575,000 525.000 50,OnO 575,01 Bu1￿￿Le xt 31 M#rclJ 2024 575,000 57.S,UUO The dcsignalcd frccliold piDperty fi]nd repiesenis the nei tx)ok valiie of Bivoii House. The ieserves invesled Ilie pro￿riY air not i'eadily available lo meet (he noiiiul iiinjiing expel￿eS of the Sociely. Desigiiated fixed &s5et inve5tiiiertt (uiid Grovp 2fj24 Soeiety 2024 2023 2023 Balance al l Api'il 2023 259,61 I 1031 lJ131 11,5601 11,5601 Igiice #131 Maieli 2024 lJ,089 11,258 261,442 259,611 Tliese gir lonby leriii inveslmeiils Lhe fuiids al-e not available io nieel the iiorrnal running expeiise5 ofilic.8t)¢i¢ly. To191 LIL&lgiialed fullds At 31 M#i'tli 2024 588,089 586,258 U.16,442 27 ANALYSIS OF GROUP NET ASSETS iIEÉTwfiEib fiUNAI unt￿511.1¢(ed UiJre8t)'Icted desl%iiate41 fuijds Tot&1 2024 15,657,507 15,205 1,951,030 4,257,017 {6,546,7251 575,000 16,232,-5O7 15,205 ,964,119 4,2$7,O17 {6,546,7151 Iiiian8iblc f1x¢d 888¢ts 13,089 14,342,824 588,089 14,9.30,9I3 11,877,817) 13,053,D96 T4)tnl lui>ds 12,465,007 588,089 PaEè 35

THE CREMATION SOCIETY or GREAT BRITAIN NOTf¢,S TO 1'14L ACCOVIYTS VOR'fHL YEAR ENDED 31 MARCH 2024 Uni'csli'icled Unresliicted g¢n¢i'al d¢sig1121e fund funds Total 2023 Til rtgible fixed assets 12,975,678 17,285 ,806,483 5,800,623 (6,358,892) 575,000 13.550,678 7,285 5,800,623 16,358,892) cdito1￿.. ailloiinls falli118 diie aftei. niore Ilian one year 13,239,456 586,258 13,825,714 (1,736.1231 12,089.591 Total fun(Is 11,503.333 586.258 28 PENSION COMMITMEh'TS The LondoJJ Cra)iaiion Cornpally PIC oper&ies 8 defuied coDtribulions scheme. Tli¢ gs%ets of the s¢li¢in¢ held scpai?l¢ly from th￿¢ of Ili¢ comp&Iiy itt An itidependenily adi￿niStered fuJ)d. collliibuljoi￿ lolalling £21,279 12023 - £15,569) were payable lo the fulld al 31 March 2024 dnd iiicluded in credilors. 29 OPLI RATING LEASE COMMJTMfi NTS Totsl futtur miiiiniuni lease pa￿llet11$ linder i)oii-c*n¢ellable opeixiirtg legses wei-e #s folloivs.. Group 2024 2023 Williin one year Belweell livo aiid fiye years 180,977 470,076 2,637,938 3,288,991 85,277 213,328 675518 2,974,123 p￿ge 36

THr ciir4 MATION .goctE'fY OF GRfi AT BRIT AIN FIIYANCV&L STATE4 ME￿T5 f(IR'I'FTI,". YEAR LNDEI).11 MARCH 2024 I'he followlrtg pages do not fo)'IM pAI't ijf tlie StatutOL'y fiiiaiiclal Sta*emcnt3. 38 Bal#iice %lieet 39 Sclledule of lllcome 40 Sclhedule of expeiidlluj'e 4142 43 PAge 37

THE CREI MATION SOCIF.TY OF CREAT BRITAIN STATEI MEI NT or FINI ANCIAJ, ACTIVITICS FOR THE YE4 AR ENDED 31 MARCH 2024 DeslgiiRted 2024 GeJi¢ral 2024 Total 2024 Total 2023 Iiicoine fi'oni.. liicoiiiinLJ i'es(Jur¢es Doiiatiojis Ch21'ilable #ciivilies Inve%lnienls 3,500 3,500 40,659 260,1.16 304,295 2,500 38,724 236,104 277,328 26(b,l.16 Total iiieoiiie (page 41) .304,295 Raising fiiiids 56,622 193,786 250,408 56,622 193,786 250,408 56,670 191,263 247,933 T(blal expertdllure (pages 42431 Net illcome befnve tnve8tnient g9in$l(los$e$) 53,887 53,887 29,395 Nel gxliislllosses) inve5tiiient assets Reklised Unj'ealised 1,831 141),193 142,024 (64,395) 1,831 140,193 142,024 (64,3951 Net income 1,831 194,080 195,911 (35,0001 Ti'aiJ5fei's Tiansfers betweeii ftinds Net moveiiieijt lil fllnd$ 1,831 194,080 195,91 (35,OOQ) Total Fui)ds al 31 Maycl) 2023 834,611 1,994,249 2,828,860 2,863,860 Totgl Fullds at 31 Mgrcli 2024 836,442 2,188,-129 .1,1)24,771 2,828,860 Page 38

THE CREMATION SOCI£¢ TY OF GREI AT BRITAIN BALANCE SHEI T AT 31 MARCH 2024 2024 2023 Iiixed #is¢t5 Tangible dsselg IIivc51nienÈ propei.ty Fixtui'es, fittiiigs & cquipiiieiit 575,001) 4,471 575,000 5,750 579,471 580,750 Inve8tinents Ii)age 441 UIJlisled Listed Casli at bi'oker 261,442 1,906,761 44,269 259,611 1,766,568 39,915 2,212,472 2,791,943 2,066,094 2,646,844 Cui-j'enl Assets Dcbtor5 Casli at ban1( and iii liand 30,260 279,294 34,435 227,696 309,554 262,131 Ci'editoi's.. ginoullts falling due withiii tsne ytAI' (70,7261 74,115 Net eui'rent &ssets 238,828 188.016 Tot21 #5sels less cllri'ent Ilabiltlies 3,030,771 2,834,860 ProvÈ5ian foi. liabilities cliarges Net A$sets 16,000) 3,024,771 {6,000 2 828,860 Tlie fuiids of tlie Lhai'ity uj￿¢s11,1Clttd fuiids Gcncral fisiid Desigiialed ftiiids 2,188,329 836,442 1,994,249 834,611 2,828,860 3,024,771 PAge 39

THE CREMATION SOCKEI TY or GRF.AT BRITAIN SCHCDULE OF INCOME FOR THE YEAR ENDED 31 MARCH 2n24 2024 2023 INC(IMI,; I110M DONA'fioNS l)onation froim l.oiidon Ci'eination Coinpany PIC 2,500 1,000 2.500 3,500 2,500 INCOME FROIM C.HARITABI.F, ACTIVITIES Creiii&lioii confcrcllce and publications Crenwtioii eoiifei-ence Seniiiiar 634 15} 28.477 6.884 73 3,182 28,551 6.140 434 4,899 40,6.$9 Diiecloiies ot'crein8101'ia oiliej. piiblications Royaliie5 rcccived 38,724 INCOMF, IIllOM INVESTMENTS Li%led Saratsiii & Parliiers LLP 52,297 50.754 UJJlJsied Edinburgli CIEn)aloi'iiiin (£1 oi'dinary shg1.esl Subsidiai'y Iiilllisled) London Ci'emaiion Colmp￿IlY PIC 10.5 /0 Ckniniilatlvc PIEfci'ence sljarcs ,696 4,612 10,923 127,061 10,923 127,061 191,977 193,350 Invt%iiiieiii i)i'operty Relit i-eceivable Service cliarges Inieyesl ieLttived 44,280 21,822 28,470 13.518 2,057 260,130 760 236,104 TOI'AL INCOfvIE 3(b4,295 277,328 Pagc 40

THF. CRfi MATJON SOC.IEITY OF CREIAT BRITAIN SC.Hfi,DUI.r OF fi xpr.NDITIJRf FOR THf YEAR EI NDEID 31 MARCH 2024 2024 2023 IXPENDITURE ON RAISING FUNDS Investtneiil i)i"opeLty expa]se5 Ligl)t and lieat Water and seweiage l.lealili and 5atety fee5 Cai'elaking, cleaiiiiig aiid J'efuse Repairs lo pi'operty Watsoii Day iMMttagen)enl ¢hai'ge 8,625 4,732 2,240 12,689 4,767 S,334 4,824 4,678 1,063 9,284 1,514 7,684 38,387 39,047 17,623 SliaiE of support costs 18,235 56,622 56,670 EXPEI NDrruRE ON CHARtTABLE ACTivfTIi4 S ChJTitable a¢livities Ci'em8tiotJ confei'ei)ce Seii)inAI' expenses Professioiial fees Phai'os Joiiiyal Litei'aiure at)d bix)eliures Dii"e¢toi'ies of ¢reillatoria RescaiEI) fiindcd Pi'ovisioii for ci.eli￿lI0ll claiins 9,1)76 8,498 3,012 18,117 150 1,835 6,470 418 2,934 6,200 5,6061 35,087 Sliar¢ of *ii)porl ¢osls 161,596 156,176 93,786 191,263 TOTAL EXPENDITURE 250,408 247,933 I'age 41

THF CREMATION 8OCIFTY OF GREI AT BRITAIN sciiri.DULF, or ri,xpfi NDITURr FOR THF Yfi AR fi NDfi D 31 MARCH 2O24 2024 2023 SUPPORT COSTS Eslablishnient and adininistration expen$t5 ststyeosis Staff welfair Siaff I'i'aiiiing Pension cosls Cleanllig Liglit aiid heat 99,5SO 362 ,22.1 92,876 391 443 2,639 2,500 2,308 4,913 5,%25 5,673 330 1,344 2,496 2,512 6,57 3,117 2,531 330 ,324 6S4 1,367 ,419 11.207 Rdle Repairs and ren¢wals Advei'lisiiig Ofticc eqiiipiment liiie Prinliiig 4Jid stationeiy Pubiage Tclcphone aiid inlcTnct Travelliiig and Imeeriiig exi)enses 1,510 1.578 137,70Q 135,802 Financidl and sundry Audst and accountancy Bookkeepijig sej'vices Bank cliarges and inteit8l Computer ti?iiiiJig and Inaii)teiian¢e li'reLoveiable VAT Legal and profe&sioiial Sub%¢i'ii)tiOll8 Sundiit Doiialiuns Bad debis t[)reciation 11,690 14,543 253 7,413 6U7 3,306 1,202 9,670 12,423 289 4.316 729 5,604 769 2,715 203 200 498 1,278 42,131 1,279 37,997 TO'I'AL SUPPOR'I. COS'I'S 17Y.831 17_3,799 ALLOCATED TO.. I;, XI>D.NDI'I'IIIII:, ON RAI,STNG fiEIN'D.$110.140/o} C14AIIITABI,fi AC'I'IVI'I'ICI S {89.86D/,) 18,235 161,596 17.623 156,176 179,831 173,799 Pgge 42