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, CREpeity 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 Tol*l Co.%t oi. v*luntion 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 STOCIuJil8 falliJi% due After iijoi'e tIiAlI Olit yt*i' 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