2025-03-31-accounts

Charity number 209978 Company nuinber 00183397 THE CREMATION SOCIETY OF GREAT BRITAIN TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YLAR ENDED 31 MARCH 2025

THE CREMATION SOCIETY OF CREAT BRITAIN CONTENTS Page General informatioii Repoi't of ¢he Collncil 2-12 Indeptndent Auditor's Report 13.15 Consolid&ted Statement ofFiiifincial Aetxvittes 16 Entity St&tement of Fihantial Activities 17 Consolid&ted BalaTtee Sheet 18 Coiisolidated Cash Flow Staten)Ent 19 Notes To The Accounts 20-33 The followillg pages do not form part of the statutory financial statements; The Ci'ett)atioll Society of Great BJ'it#in Stxteniellt of Finantial Act5Vitics 35 Balance Sheet 36 Sthedule of incomt 37 Schedule of txpenditui'e 38-39 Sthedule of investinents 40

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL 1. GENERAL INFORMATION The Cremation Society is a registered ¢harily, not conducted for profit, and was originally 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 President Lord de Mauley Honorary Vice-Presidents Ulf Lagerslrom, LLM The Reverend Professor Douglas J Davies FBA Council Lord de Mauley Professor H J Viner (also known as Graingerl OBE Ichairl C F Ri¢kman IVi¢e-Chair} R D Clarke IHonorary Treasurer) Professor H A Conway Right Revd C R J Foster L Furie lappoinled 27 February 20251 D A Kerslake l Rudkin lappoinled 27 February 20251 Executive Officèr & Secretary W Buchan Registered Office Brecon House, Albion Place, Maidslone, Kent ME14 5DZ Telephone,. 01622 688292 Email. info oremation.or Website.. woM.cremalion.or .uk Audltors Begbies Chartered Accountants and Stslulory Auditors Unil 14 Park Barn, Evegale Business Park Smeeth Ashford Kent TN25 6SX Solicitors Geldards LLP Durnfries House Dumfries Place Cardiff CF10 3ZF Bankers National Weslminsler Bank plc Regent Street London Registrations Charity registered number 209978 Company registered number 183397 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 a more sanitary, reverent and inexpensive method of disposing 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., to advance public education in the practice and ethics of cremation., and to investigate methods of disposing of the bodies of dead persons which appear to the Society to be superior to cremation and, if the Society thinks fil, to promote such methods and advance publi¢ education in their practice and ethics either instead of or in addition to cremation. Strate Trustees have had due regard to the Charity Commission's public benefit guidance when exercising gny powers or duties lo which the guidar)ce is relevant. Council members undertake a review of the Sociely'g strategy every three years to ensure the Society's objectives are being met and lo ensure that the Society's activities remain relevant and aligned to its objeelives. Under its 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, societal and financial perspective, to provide an easy pathway for the public to consult in order to make informed decisions about their funeral choices data collection including the monitoring and analysing of changes in practice to highlight best practices where they evolve - and to educate the public and cremation sector generally, in any moving trends international co-operation to pursue existing and new working relationships with international colleagues, for joint working opportunities to be explored and knowledge to be shared The Society looks to achieve its current charitable aims and strategic objectives through.. collalion and publication of national and international cremation data and tracking of trends across crematoria in the British Isles providing and supporting conferences, meetings 2nd lectures, both nationally and internationally, to both educate members of the pllblie 2nd to contribute to discussions in the cremation sector o working with members of the International Cremation Federation 2nd the European Cremation Network to share news on creination practices and improved cremation-related methods, from a¢ross the world communication of cremation sector news and information through social media and the provision of regular publications answering queries and providing information on cremation to members of Ihe public and the funeral sector generally, through ils communications and publications o monitoring all forms of new technology and equipment that may better protect the environment for the future Page 2

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL Future Aims Looking ahead the Society plans to.. Continue lo provide a CPD-accredited and widely respected education conference to ensure the cremation sector has access to the lalesl news and topical updates from keynote speakers within the sector Promote its role as the central repository of national and international cremation data, ensuring accessibility by rllembers of the public and sector stakeholders Continue to highlight best practices within the cremation sector through promotion in its publications and social Tnedia marketing Promote cremation practice internationally through its membership of the International Cremation Federation, the European Cremation Federation and Ihrough its working relationships with other international Golleagues Produce and promote public messaging around cremation practice that is clear and accessible lo members of the public Investigate new research projects, in particular following ils research into the public perception of cremation, undertaken to mark the Society's 150, anniversary Continue to feed into the work of government departments, the Law Commission, and fellow sector organisations, including through ils membership of DMAG and other sector working groups Monitor its operations in order to evaluate the success of its strategies Ensure the Society's history and the history of the development of cremation in the UK is preserved for future reference purposes 3. ACTIVITIES AND PERFORMANCE a. External Re resentation The Society promotes its charitable activities through its membership of various Groups and discussion forums which enable the Society lo pursue ils charitable objectives, primarily that of promoting cremation. These groups include. the Council of British Funeral Services and the Churches, Funerals Group, as well as contributing to discussions with the National Medical Examiner on the issue of hazardous medical implants. In particular, the Society has contributed extensively to.. Deceased Mana ement Advisor Grou DMAG DMAG was formed in March 2020 when the government met with representative bodies from the death care sector regarding the COVID-19 outbreak. The Group is formed of representatives from the National Association of Funeral Directors (NAFD), National Society of Allied and Independent Funeral Directors (SAIFI, Institute of Cemetery and Crematorium Management IICCMI, Federation of Burial and Cremation Authorities {FBCA), FLJneral Suppliers, Association {FSA), Association of Private Crematoria and Cemeteries IAPCCI and the Cremation Society. Page 3

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL The Group continues to work together over cross-sector issues that affect the bereaved and bereavement professionals alike. The Group has been in regu18r communication with the Ministry of Justice over the issues arising from the introduction of the statutory medical examiner system, and the resulting problems over inforrnalion requirements on hazardous medical implants. Other issues discussed have included funeral director regulation,. winter contingenoy planning and Ihe review of Process Guidance Notes 5112. DMAG continues to fund the secretariat for the AlkParty Parliamentary Group for Funerals and Bereavement which has held discussions on areas including bereavement following infant loss, death registration delays, and the Law Comrllission's project of burial, cremation and new funerary methods. Law Commission Pro ect.. Burial Cremation and New Funera Techni ues The Law Commission's project looking at buri21, cremation and new funerary methods is ongoing and a public consultation on the burial and cremation strand of the project was launched in October 2024. The Society responded to the consultation, providing thoughts on current distancing requirements, disposallrecycling of pacemakers and the issue of uncollected ashes. The Society will ¢onlinue to contribute to the Law Commission's project as it progresses. Crematoria Abatement of Mercur Emissions Or anisation CAMEO As part of its commitment to its environmental responsibilities, the Society continues lo woik with its FBCA colleagues in the ongoing provision of the CAMEO scheme which saw approximately 810/0 of cremations abated in 2024. 11 is intended that CAMEO Limited will continue to operate lo carry through the successful Burden-sharing Scheme for Mercury Emission Reduction whilst being aware of the draft revised Process Guidance Notes for crematoria. The directors continue to monitor the scheme and its future use. b. International Collaboration International Cremation Federation The ICF was established in 193710 'promote the practice of cremation lo the highest standard,. The Sociely's Chair acts as one of the ICF Vice-Presidents and Council member Professor Heather Conway sits on the ICF'S Lega1 sub-committee. Pharos International, produced by the Cremation Society, continues to be the offici81 journal of the ICF and regularly features CBCE papers, articles and updates from international colleagues. Page 4

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL Euro ean Cremation Network The Society attended the European Cremation Network conference in Athens which included 8 Vislt to Ritsona Crematorium. The Society has, over many years, provided support to Antonis Alakiotis of the Greek Cremation Society in his 30 years of campaigning for the introduction of cremation in Greece. The conference programme covered areas including AS in the funeral industry, sustainability in crematori2, as well as updates on cremator technology. ¢. Public and Sector Education Educational Events Cremation and Burial Communication and Education 2025 CBCE returned to the Utilila Bowl in Southampton for CBCE 2025, hosted jointly with the Federation of Burial and Cremation Authorities. The conference is CPD-accredited and provides delegates with the lalest updates covering topics from across the burial and cremation sector, including the revised Process Guidance Notes for crematoria,. the results of hydrogen testing as an alternative fuel source for cremalors., devolution and the impact on local authorities., an update on the Law Commission's project reviewing the laws around burial, cremation and new funerary methods,. and how Al could influence the bere8vement 5e¢tor in the future. The onference ensures that crem2toria teams are besl-equipped to serve bereaved families with the knowledge gained from hearing from keynote speakers from across the cremation sector. Page 5

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL Educ21ional En a Èment The Society's Chair has given a number of lectures, tours and interviews on behalf of the Society.. Solihull History of Art Society- Mortonhall Crematorium The Final Curtain? The Architectural Context of Closure in the Crematorium - Conference on 'Closure'_ Durham University Tour of Woking Crematorium- The Victorian Society How Architecture Can Help Us Grieve - podcast recording with John Adams {Death.' A Changing Industry) Publications and Onllne Provision The Society's current publications include Pharos International, the official journ21 of The Cremation Society and the International Cremation Federation, which regularly features articles on environmental good practices, legislation updates, news on the planning and opening of new crematoria, as well as a dedicated issue publishing annual cremation statistics. The publications also include the annual Directory of CrematOTi8, and a free online e-newsleller which provides updates on news from across the cremation sector. The website provides a comprehensive resource of cremation-related information. News Review fv•'r Dlrectory of Crematorla Page 6

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL statistics The Society collects annual data from all crematoria across the British Isles including information on cremation numbers, cremation fees, and a comprehensive survey of services provided by crematoria. Both national and international cremation numbers are published on the Society's website, as well as the full survey results being published in the dedicated slatislics issue of Pharos Intemalional. The Society's Council would like to record its thanks to all who provide Ihis information enabling the sector to be fully informed of cremation trends and data. 'Pharos International is, In my view, the years most anticipatedpublic8tion. Its comprehensive insights into both the UK and global death care sectors along with its impressiwe data c3Pture, n7bke it an invaluable resource. Ihe dedication behind it is evident and much 3ppreciated." d. Public and Sector En ement The Cremation Socie 's 150 Anniversa The Society undertook a number of tree planting events during the 150th anniversary year and will look to continue the tree planting scheme al crematoria of hisloric significance, in the future. The Society also commissioned a significant piece of research into the public's perception of cremation, 150 years on from the original founding of the Society. This research will undoubtedly influence the work of the Society in the future as it looks to continue its education of the public in the practice of cremation. The Society also marked the 150 anniversary with depositing the original declaration by the founding members of the Crem21ion Society, with the Society's Special Collection held al Palace Green Library al Durham University. A series of short lectures were held with the Society's Chair contributing to the programme. Page 7

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL uiries The Society provides free advice to members of the public and funeral sector colleagues. There continues to be a regular issue raised around enlillemenl lo ashes amongst estranged families and an increase in people attempting to trace where a cremation has taken place. This has emphasised the need for the Society to revisit its resources to ensure that members of the public have clear and up to date information, to ensure informed decisions, particularly around direct cremation, are made. Sector en ement The Society has had the pleasure of supporting fellow organisalions within the death care sector in attending a number of external events. These have included attending dedication services, anniversary celebrations, open days and conference banquets including.. Arun Crematorium Dedication Service, Gedling Crematorium Open Evening, ICCM Learning Convention, Funeral Suppliers, Asso¢ialion annual dinner, SAIF conference banquet, FBCA anniversary banquet, and the NAFD conference banquet. 4. FINANCIAL REVIEW The Group results for the year are shown in the consolidated summary income and expenditure account and the consolidated statement of financial activities. The net increase in funds of the Group for the year was £872,145 as compared with an increase of £963,505 in the previous year. Brecon House The propety provides a significant income for the Society. The ground and third floors are now occupied, with the second floor currently vacant. The commerci21 rer)tal property market remains challenging bul the intention is to re-lel the second floor as soon as a new tenant can be found. Messrs Watson Day. Chartered surveyors, act as the Society's property man2gers advising the Society on all aspects of its responsibilities. The Society engages an independent health and safety and fire risk assessor to carry out regular assessments of both the Society's own office and the building as a whole and remedial action is taken, where advised. Investments The Society's investment portfolio is managed by Sarasin & Partners. The performance of the porifolio and the investment managers is kept under regu12r review. Distributions from the portfolio's endowment fund are now made on a 'total return, basis and will continue lo be monitored and adjusted if required. Page 8

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL Subsidla com an - The London Cremation Com an Ic The charity is the major shareholder in The London Cremation Company plc {LCC), a company registered in England, which owns and operates crematoria at Golders Green and St. Marylebone in London. Woking St. John's in Surrey, Banbury in North Oxfordshire, and the Garden of England Isillingbournel and Thames View (Gravesend) 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 Company's profit before taxation amounted to £1,500,880. In the previous year the profit before taxation amounted to £1,410,527. The Company carried out 7,722 cremations during the year, a decrease of 0.20/0 on the previous year. Market value of subsidia 's freehold and leasehold land and buildin In the opinion of the Directors of The London Cremation Company plc, the market value of the freehold and leasehold land and buildings of the subsidiary is considerably in excess of the net book value of £12,226,002. In the absence of a professional valuation of all the properties the Society's CouN¢il is unable lo quantify that excess. Reserves olic The charity has adequate reserves to sustain its activities of educating the public and promoting good practice in the cremation sector. The Trustees aim to keep the income and expenditure of the charity before revaluations broadly in balance., the net income for the last year was £26,628 compared with a net income of £53,887 in the previous year. FUTURE PLANS The Society's ongoing plans include.. Continuing to provide a CPD-accredited and widely respected edu¢alion conference to ensure the cremation sector has access to the latest news and topical updates from keynote speakers within the sector Promoting ils role as the central repository of national and international cremation data, ensuring accessibility by members of the public and seotor stakeholders Continuing to highlight best practices within the crerllation sector through promotion in its publications and social media marketing Promoting cremation practice internationally through its membership of the International Cremation Federation, the European Cremation Federation and through its working relationships with other international colleagues Producing and promoting public messaging around cremation practice that is clear and accessible to members of the public Investigating new research projects, in particular following its research into the public perception of cremation, undertaken to mark the Society's 150 anniversary Continuing lo feed into the work of government departments, the Law Commission, and fellow sector organisations, including through its rnembership of DMAG and other sector working groups Page 9

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL Monitoring its operations in order to evaluate the success of its strategies Ensuring the Society's history and the history of the development of cremation in the UK is preserved for fLJture reference purposes 5. STRUCTURE GOVERNANCE AND MANAGEMENT Structure The Society is a registered charity 2nd a company limited by guarantee. 11 is governed by ils Memorandum and Articles of AssocialioN dated 26 July 1922, as most recently amended on 10 October 2018. Governance The Society's Council currently comprises of nine members whose skills and knowledge cover a wide range of aspects of the crernalion, funeral and bereavement sectors. Appointments to the Council are on the basis of need identified by Council members and the Council acknowledges the need for diversifieation in its appointments. The Society was delighted to weScome Lucille Furie and lan Rudkin as Council members during the year. Both are well-respecled and long~serving members of the cremation sector and bring a wide readth of knowledge and experience lo the Council. Council members serve for a term of three years sfter which they are oligible for re-election. The Council meets five times e2ch 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 its statutory duties and responsibilities, Council Members and the Executive Officer have the opportunity lo allend appropriate trustee training courses and are regularly updated on regulation 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 Professor H J Viner (also known as Grainger} OBE (Chairl C F Rickman (Vice-chair) R D Clarke (Honorary Treasurer) Professor H A Conway Right Revd C R J Foster L Furie D A Kerslake l Rudkin The undermentioned members of the Council were also Directors of the Society's subsidiary, The London Cremation Company plc, from which they received lolal emoluments of £42,000 during the year ended 31 st March 2025 {2024.' £42,000). Lord de Mauley Professor H J Viner (also known as Graingerl OBE Page 10

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL Management The day-to-day operations of the charity are delegated to Wendy 8uchan (Executive Officer & Secretary) and her team based in Brecon House. The Council offers warm thanks for the team's expertise, enthusiasm and commitmenl. All staff undertake regular online training covering data proteclion, first aid and fire safety, office safely, Cyber security, and equalrty and diversity. An exiernal HR consultancy service is engaged in order to provide ongoing HR support. The Council's remuneration sub-committee reviews staff remuneration on an annual basis. Risk Management The Council regularly reviews Ihe major risks to which the Society may be exposed with regard to ils practical operations. DLJring the period under review the Council commenced a comprehensive risk assessment exercise identifying the likelihood of any occurrence, the severity of its impact and any mitigating factors that should be taken into account. This exercise is being implemented on an on-going basis and is reviewed regularly in order to maintain an up to dale Risk Register. The Society maintains Directorg and Officers Liability Insurance cover for all of its Council Members and 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 Ihe ttommon areas of Brecon House. 6. STATEMENT OF COUNCIL MEMBERS. RESPONSIBILITIES Company law requires Council Members lo prepare financial statements for each financial year which give a true and fair account of the financial status of the Society and of the group 2nd of the nel incorlle or expense of the Sooiety and the group for that period. In preparing those financial stalements we are required to.. select suitable accounting policies and apply them consislenlly., make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial slalements on a guing concern basis unless it is inappropriale to presume that the Society will continue in business. The Council is responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the Society and enable il to ensure that the financial statements comply with the Companies Act. The Council is also responsible for safeguarding the assets of the Society and for taking reasonable steps for the prevention and detection of fraud and other irregularities. We are required lo issue consolidated accounts of the Society and its subsidiary. 7. STATEMENT OF DISCLOSURE TO THE AUDITORS So lar 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 to make themselves aware of all relevant audit information and to establish that the group's auditors are aware of that information. Page 11

THE CREMATION SOCIETY OF GREAT BRITAIN - REPORT OF THE COUNCIL 8. APPOINTMENT OF AUDITORS A resolution will be submitted lo the forthcoming Annual General Meeting that Messrs Begbies, Chartered Accountants, be r&appointed Auditors of the Society. BY ORDER OF THE COUNCIL Ih Lwtrbj J Professor Hilary J. Viner (also known as Graingerl OBE Chair Dated. 20 November 2025 Page 12

THE CRELIIATION SOCIETY OF GREAT BRIT AIN INDEPENDENT AUDITOR'S REPORT TO THE MBERS AND TRUSTEES OF THE CREMATION SOCIETY OF CREAT BRITAIN FOR THE YEAR ENDED 31 LVIARCH 2025 Opinio We have audited die fiiiancial ststeiiients of the Cremation Sociely of Gieat Britain (the 'ch8ritabl¢ ¢ompany') for the year ended 31 March 2025 wliich compj'ise die ststemenl of finattcial activities, balaiice shetst, statement of cash flows aiid notes to tlie fin￿l¢la1 statemeiits. including a suJnn)ary of si￿lfICant accountillg policies. Tlie fiDancial reporting frainewoi'k tliat lias been applied in theii. pj'eparatlon 15 aiiFilicable law and United Iciiigdoim Accountiiig StandaTds. iii¢ludiiig Financial Repoiting Staiidard 102 Thé Firtoticial Repoi'iing Standai'd Applicoble li¥ the UK and Republic of Jielllnd (United Kingdoitt Gellerally Accepted AcGounting Practice). Ill oiii. opinion. the financial stateinents.. give a true and fair view of tlie state of the gi'oLlP'S Ènd tlie parent charitable company's affaii's as at 31 March 2025 and of the gi'oup's and the parent chai"itable compally's net rnoven)ent in fiinds, including the group's and parent incoine and expenditure for tlie year then ended; have been pj'operly piepared iii accordallce with United Kingdoin Genei'ally Accepted Accounting Practice. aiid liave been plep￿Ed in accordance with tlie iequii'enients of the Cotnpanies Act 2006. Basis for opinioii We conducted OUT audtt iii accoi'dance with liitei'national Standai'ds oil Aliditing IUKI IISAS IUIIII and appli¢able lalv. Our responsibilities undei. tliose standards are fui1her desGI-ibed in the Auditor's i'esponsibililies for the audit of the fiTrancial statements section of our i'ei)oYt. We arc iiidcpciident of tlie charitable conipany in accordan¢e with tlie etliical rtqiiirelllelTrt5 that are i'elevant to our audit of tlie finth¢ixl statement8 in the UK, in¢luding tlie FRC'S Etliical Standai'd and we have fulfilled our other ethical responsibilities in accordance with these i'cquirement5. We believe ihat the aiidit evidence we have obtained is sufficient and appi'opriate to provide a basis for oui- opinion, Conclusions i'elating to goitsg toncei'n In auditing the financial stateineiits, we have concluded tliat tlie trustees, us¢ of the going concern basis of accounting in the pi'eparation of the financial statenients is appropi'iate. Based on the woi'k wt liave perfomied, we liave not identified ny matei'ial uncertainties ielating to events or condition5 that. individiially oi. collectively, niay casl significaiit doiibt on tlie charitable conipany's ability to coi)liriie as a going coiictiii foi. a pei'iod of at least 12 inonths fJDin ivhen the financial statements are authorised foi. issue. Our responsibilities and the responsibilities of the trustees with respect to going con¢em are described in the relewdnt sections of tliis I'epoit. Other iiJfoi'in%tion The other infoiination coinpi'ises the infoi"niation included in the annual i'eporl including the trLlStees' ieport, otlier than the financial stateiiienls and oiir 8iiditoi s ￿port theieon. Thc trustees are i'esponsible for the odici. infoi'mation contained witliin the aiinual i'eport. Our opinion on the fiiiancial statements does not cover the otlier infoyimation aijd, except to the extent otherwise explicitly stated in our ieport, we do not expi'ess any foi'n) (Trf assurance conclusion tliereon. Our responsibility is to Yead the ot]iei' iiifoimiation and, in doinir so, consider whether tlie otlier information is niateri8lly inGOllSlStent witli Ilie financial stateineiits or oiir Juiowledge obtaiiied in the coui'se of tli¢ audit, oi. otheiivise appeaTS to be iiiateri35ly inisstated. If we ideiitify such matei'ial inconsistencies oi. appai'ent inatei'ial mis5tatemenls, we are i'eqiiii'ed to liave perfortned, we conclude that there is a material misstatement of this other infoi'mation, we aTe requii'ed to i'epoTt that fact. We have nothiiig to report in this regard. PAge 13

THE cRE[￿￿TIoN SOCIETY OF GRII AT BRITAIN INDEPELYDETrIT AUDITOR'S REI PORT TO THE IVIEMBERS AND TRUSTEES OF THE CRFMATION SOCIETY OF GREAT BRITAIN FOR THE YEAR F,NDED 31 MARCH 2025 Opinion on other JnAttei¥ prcsci'ihed L)y the Companies Act 2006 In our opinion. based on the woi'k iiiidertakeii in the course of tlie aiidit.. the illfoi'niation uiveii in Il)e tnistees, repoit, wl)ich includes the dii'ectors, repoit pirpaj'ed for the puiyoses of coinpsny law, foi. the financial yeai. for whicli tlie financial stateillents are prcpai'ed is consistent with the fillaneial statements., and the directoi's, iepoit iiicludcd withiii th¢ trustees, report lia5 been prepared in accordance with applicable legal i'eqiiii'ements. M2tter5 oll whieh we al'e requii'ed to repoi-t by exeeption In the light of the knowledge and uiidei'5tsnding of the ¢1￿1.1table coiiipany and ils envii'oi)Inent obiaiiied in the ¢ourse of tlie audit. we have not ideiitified Inaterial misstateJneiJts it) tlie dii'ectors, ieport Incl￿ded within the trustee5' repoit. We have nothing to Teport iii i'espect of tile following in2tters in relation to which the comp￿1]eS Act 2006 require5 US to repoil to you if. in oui. opinion.. the pavent chai"itable company has not kept adequate alld sufficient accounting J'eeords, or reliirnb adequate for oui. audit have not been received froiii branches not visited by us, the parent charitable company's financial staletnents air not in aJo eenient with the accounting i'ecoi'ds aiid rettirns,. oi. certain disclosures of dii"e¢toi"'s i'emunei'ation speCif￿¢d by law or not made. or we have not I'eceived all the iiiformation and explanations wt IEquiiE for our aiidit. RespoD¥ibilities of tY'U5tees As cxplained niore fiilly ii) the statenient of li-ustees, i-esponsibilities set out in the trustees. aiiiiiial report, tlie truslecs (who are also the directts￿ of the charital)l¢ company for the purposes of coinpaiiy law) are responsible foi" the pi'¢paratTrOll of the finaiicial 5tateiiieiit5 aiid foi. beiiig satisfied that tliey give a Iriie and fair view, and for suth interiial control as the triistees detei'inine is necessary to enable Élle preparation of financial stateinents that are free fronTr Inatei'ial Inisstatement. Ivhether due to fi'aud oi. ei'ror. In pi'eparing the financial ststcinents, tlie trustees are Ir5ponsiblE for assessing tlTre coinpany's ability to continue as a going ¢on¢ei'n, disGlosing. a5 applicable, iiiatters related to going concet'ii and LL%ing tlie going concein basi£ of actsjiinting iiiiless the trustees either intend to liquidate tlie company oi. to cease ope12tions, or have no i'ealistic altenialive but to do so. Auditor's I'espoiisibilitits for the atsdil tsf tlie fiiianeial statement5 Our objectives are to obtaill I'easonable assurance about whether the fIn￿le1a[ statemeiits a whole air free fl￿M Inaterial Inisstateinent, whethei. diie to fi2ud oi. crivr, and to issue an aiiditni-'s r¢port that incliides oiii. opinion. Reasonable assiii'ance is a liigli level of assurance, but is not a gua1211tee ih8t an audit coiidiicted iii accordaiice witli ISAS {UKI will always detect a material nlisstaietnent when il exist5, Misslalenients can arise from fi'aiid ot. eri￿1. and arc considei'ed Inaterial If, individually ui. in tlie aggregate, tliey could ieasonably be expected to influeiice tlie economic decisions of usei's tal(en on tlie basi5 of these financial stateineiits. Irregulai'it1¢5. including fraiid, al'e in5taiices of non-compliat]ce witli laws and regiilations. We design piocedisre5 in line with oiir responsibilities, outlined above, to detect Inaterial misstateinei)ts ii) respect of iriegii121-ities, iii¢liiding fi'aud. Tlie exteiit to which oui. procedures are capable of detecting Iriegiilarities, tncludillg fraud is detailed below.. Ilie engagenient pai'lney ensured that the engagenient teain ¢olle¢tively had tlie appix)pi'iate competence, capabilities and skills to idenlily OT recogiiise noii-Goinplian¢e ivitli applicable laws and i'eoulations; Aiidit planning 8rtd fieldwoi'k tncluded specifically eRgaginu with tlie auditors of the company's subsidiaiy, LoTidon Crematioii Company plc, to ¢n5ure that tlieii- aiidit pi'ocedures coi'i'ectly take accoiint of the possibility uf iiirgulai'itie5. inclitding fi'aud, and iiistaiices of non coinpliance with law￿ and regulations, and tliat they vespond to any sucli installces appropi'iately Inakiiig enquii'ies of maiiagement as to wliert they considered tliei'e was susceptibility to fraud, their knowledge of actual. suspected and alleged fraud,. Page 14

THEI CRELKATIOTrI SOCIEI TY OF CREAT BRITAIN INDEPENDENT AUDITOR'S REPORT TO THE MEMBEI RS AND TRUSTF,ES OF THE CREMATION SOCIETY OF GREAT BRITAIN FOR THE YEIAR ENDED 31 TrIARCH 2025 Agi'eernent of the finan¢ial statement disclosiires to underlying suppoyting docwlleiitalion. Enouiries and confirmation of iiianagement and the trustees as to their identification of any i1on-co￿P1i8llee with laws or i'egulations, oi. a￿Y acttial oi. potential claiins; Review of minutes of Board rneelings throuikhout the period. Incorporating iinpi'edictability iT)to the nature, timin8 andloi. extcnt of testing. Evaliiation of the selection and application of the accoui)ting policies c1108en by tlie ¢harity. In relation to the I'isk of inanageinent oveiTide of internal controls, by undei1akii)g procedures to review journal entries and evaluating wlietliei. there was evidence of bias that iepresented a i'isk of matej'ial inisstaieiijent due to fi'aiid., and We assessed tlie susceptibilily of the chai'ity's financial ststeiii#iits to material niisstatenient, including how fj'aud might o¢¢ui' by considei'iiig the key risks inipacting the financial stateJiient£. Our audit pi'ocedures were designed to respond to risks of matei'ial Tmisslalcment in the fillancial statements, recognising that the i'isk of iiot detetting a niatei'ial inisstatement dtse to fraud is hiohei. tlian the risk of not detecting oiie i'e%ulting fi'oni eiTOI', as fraiid inay involve d¢lib¢J'ate collceatment by, foi. example, forgeiy, misrepresentatiuns oi. Ihi'oLigffii collusion. TlieTe ale iiillerent limitations in the audit procedures peiforintd aDd the ftiythei. removed iion-COTnpliaiiee with laivs and i'efjulat1021s is from tlie events and ti'ansactions reflected in the financial st8temeiits, tlie less likely we are to be¢oine aware of A filllliei. desci'iption of our i'esponsibilities 15 available on the FinaDt121 Reporting CoLincil's website at.. Iittps.'Il%w¥.fi'c.org.uk/auditorsresponsibilities. Tlii5 desci'iption fotmjs part of our auditoi s repoi'l. lJse of our i'eport Tliis Jeport is made solely to the charitable company's meinbers, as a body, in accordance with ChaptEI" 3 of Pait 16 of the Cornpanies Act 2006. Our aiidit woi'k lias been undei'taken so tl)at we Iniglit.%t2te lo tlic charitable conipaiiy'b members tiiose Inatters we are required to state to theni ill an auditor's i-epoit and for no otlier puipose, To the fullest extent pertnilted by law, we do iiot aeccpt oi. assiiine i'esponbibility to anyone other tlian the chai'itable coinpany and th¢ ¢li&riiable coinpany's Ineinbers as a body. for our audit work, for tjiis Itpoi'l, oi. for the opinions we IIAve formed. Daniel Valentine ACA Seiiior Statutoiy Auditoi. For and Oll behalf of Begbies Chai'teiEd Accountant5 aiid Stitutoi'y Auditors Unit 14 Park Balm, Evegate Business P￿"k Ashford TN25 6SX 2L* L£ Pllge IS

THE CREMATION SOCIETY OF GREAT BRITAIN CONSOLIDATED STATEMETrIT OF FITrIANCL4L ACTIVITIES (INCLUDtNG CON801.IDATED INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDF,D 31 Tr*￿RCH 2025 2025 2024 Unrestricted Fuiids Unrestricted Funds Notes Incoine fi'om.. Donations Ch3Tltable activities Otliei. trading activities Invcstiments 1,000 40,659 8,649,095 233,770 47,802 9.099,814 338,918 Total income 9,486,534 8,924,524 Expenditure on.. Raising funds Othei. tradiiig activities Investiiient inanageinent fees Chai'itable activities Other expenditui'e Taxation Pieferen¢e dividellds paid to minoi'ity shaTeholders 7,795,540 61,327 223,673 7,331,216 56,552 193,856 15 4U3,909 350,723 5,547 'rotg1 expendituye 8,489,996 7.937,894 Net gfiins on investment llssets 46.547 142,024 Net incomc 1,043,085 1,128,654 Atti'ibutable to minoi'ity interest (170,940) 1165,1491 Tt'all5fti's Traiisfei'5 between fiinds N¢t movemenl Ért fuDds 872.14S 963,505 Reeojiciliatioii of Funds Total Fiinds at l April 2024 13,053,096 12,089,59L Total Funds at 31 Marcli 2025 13,925,241 13,053,096 The Statetnent of Finaiicial Activities includes all gains aiid losses recogiiised dui'ing tlie yeai.. All incomc and expeiiditure dei'ive fi'onj eDntinuirtg activities. The Notes to the A¢couiits form part of tli¢ Financial Statenieiits Page 16

THE CREMATION SOCIETY OF GRFAT BRITAIN SOCIETY ONLY STATEMF.NT OF FINANCiAL ACTIVITIES FOR THE YEAR ENDFD 31 MARCH 2025 TotAI 2025 Toial 2024 Intome from: Ineott)in¥ resources Donatioiis Chai'itable activities Tnvestments 2,500 47,802 261,326 3,500 40,659 260.136 Total income 311,628 304,295 ExpeDdiÉui'e on: Raisiiig funds Charitable activities 61,327 223,673 56,552 193,856 250,408 Total eypenditui'e 285,000 Net incorjie before investmeijt gains 26,628 53,887 Net gain$l(losses1 oti investment Assets Realtsed Uni'ealised 40,547 142,024 46,547 142,024 Net ineome 73,175 195,911 Ti'ansfei's Transfcrs between funds Net inovenien¢ IEJ funds 73.175 RÈtontiltatiotJ of Funds Total Fiinds at l Api-il 2024 3,024,771 2,828,860 Totgl Fuiids at 31 March 2025 3,097,946 3,024.771 Page 17

THE C'REI MATION SOCIETY OF GRF.AT BRrrAIN CONSOLIDATED BALANCE SHEET A T 31 IIIARC'H 2025 Gi'oup Soeiety Notes 2024 2025 2024 Fixed assets Tangible as5el8 Intangible assets Invesknnents 16 17 18 16,131,620 18,134 ,990,446 16,2_32,507 15.205 1,964,119 606,048 579,471 2,238,799 2,844,847 2,212,472 2.791,943 18,140,20 Current assets Stocks Deblui Slioit tei'iii deposits Cash at banli and in hand 20 21 22,126 1,907,831 21,963 1,702,029 2,000,030 3.248,363 73,474 30.260 6 J28,711 304,322 279,294 8,258,668 6,972,985 377,796 309,554 Creditoi's: amounts fgllillg due within one year 22 2,763,7S9 {2,715,9681 (I 18,6971 (70.726) Net eui'i'ellt assets 5,494,879 4,257,017 259,099 238,828 Total Assets less eurrent liabrlitie5 23,635,079 22,468,848 J,103,946 3,030,771 Creditoi¥.' amounts falling due #fter mol'e that) ont year 23 16,684,722) (6,546,725) ProvisTOll fDt- liabilities and chai-ges Ne* Assets 25 (999,814 199 L,2101 {6,000 6,0001 15,950,543 14,930,913 3,097,946 3,024,771 The funds of the ehai'ity UniEstricted flinds Genei'al fund - De%i(Tnated funds 26 26 13,310,660 614,581 12,465,Q07 588,089 2,235,012 862,934 2,188,329 836,442 Total Charity funds 13,925,241 13,053,096 3,097,946 3.024.771 Minoi'ity interest 2,025,302 1.877,817 15,950,543 14,930,913 3,097,946 3,024,771 Approved by tlie Couticil atjd signed on 20 Novetnbei. 2025 on thetr belixifby: tliW(4 J l4LLr Professoi. Hilai'y J VÉneJ' (also known as Gi'aingerl OBE The Note5 to lh¢ A¢coLints foTllI part of Ilie FiDaiicial Stateinent5 PAge 18

THF, CREfifiATION SOCIETY OF C.REI AT BIUT AIN CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 LVIARCH 2025 2025 2024 Cash floivs from operating activitits Net iiicoiiie fuj. Ilie year (as per tlie Statenient of Financial Actsvitses) 1,043,085 1.128,654 A(qjustmenls for.. DepTeciatlOD Amoitisatioii IGainslllosscs on sale of tangible fixed assets {Gains)Ilosses on i'evaluation of tangible fixed assets {Gaiiis) 1105se5 on investments Dividends, interest and ients from investmet]ts Tnterest paid Taxatioii ¢h3rge IlJici'easel/decrease in stocks {Inci'easelldeci'ease iii debtors Increa%el(deci'casel in creditoi's Coi'poratioii t￿ paid Iyet Cash QTenerateil from oper&ting activities 567,659 2,041 1,224 {25.000) 121,5471 {338,9181 136,342 403,909 (163) (20.5,202) 380,319 (361,1)651 1,592,684 732,407 2.080 (31 1142,0241 1233,770) 147,944 350,723 46.484 760,977 129,346) 2,659,515 Cash tlow fj'om investing activitlC5 Dividends, intei'est and ients fiDm investments Payiments to acquire tangible fjxed assets Payments to acquire intangible fixed a5SEts Proceeds fj'om shoil teni) investinents Procttds froiii sale of taiigible fiyed ￿Sets Net cash used ij) irtvesting gctivities 338,918 233,770 1446,926) 13,414,583) {18,441) 2,1100,030 7,401 2,001,258 350 1,880,9S2 11,179,205) Cx5h flow from finaijcing Activitirs Repayniciit of loan5 Repaynient of prefei'ence 51iaYeg Eqiiity dividends paid to minority Intei'est paid Net cash ustd in financing actLVlties (220,783) {L4,999) {16,414) 136,342 1212.8801 13,6771 122,1651 {147,944 386,6661 {388,5381 Net inci'e25el{deei'ekse) in eash and cas11 equivalejits 3,085,128 1,093.644 CRsh and cash equkvAlents at l Api'il 2024 and ca511 equivaleThts 31 Mat'ch 2025 3,292,632 6 J77,760 2,198,988 i,292.632 Cash And egsh equivalents at tht ye&r end comprise.. Cash at bank and in ha]id Cash at bi'ol(ei 6,328,711 49,049 3.248,363 44,269 3,292,632 6,377,760 Page 19

THE CREIMATION SOCIETY OF GREAT BRITAIN NOTES TO THE ACCOUNTS FOR THF. YEAR ENDED 31 ￿RCH 2025 ACCOUNTINC POLICIES Tlie significaiit aGcouiiling policies applied in tlje piEparation of these financial statements al'e set out below. These policie5 have be£n consistently applied to all yea13 pi'eseiiled uiiless oiheimrise Svdied. al Ge￿ti.￿l iJJf0rrnxtits￿ Hiid basis of p?-eparatio The Cirmation SoGiety of Gi'eat Bi'itain {'Society'l is a charity incorpoTated and registered in the United Kingdom a5 a private company limited by guarantee without share capiial. The addi'ess of Ihe registered office is giveii in the information on page 2. Th¢ natuie of the Society's opei'ations and pi'incipal activities al'e to pi'oinote the pl￿tICe of cirmation for the respectful dispvsal of bodies of dead persons. to advanct public education in Ihc piaclicc and clliies of ci'emation and to invcsliE8te iiiethods of disposing of Ihe bodies of dead peisons ivhich appear to the Soci¢ly to b¢ siipei'ior to ciemalion and, irtlie Swiety thinks fit, 10 piomole sucli metliods 8iid advaiice piiblic education in Iltse￿ pi'actice and ethics either instead of oi. in addition to cremation. Tlie tinancial statemenL8 are prepai'ed on a going conGeTn basi5 a8 tlie iiiembei'5 believe tliat na material un¢ertainti<% exisi. The expected income and expenditure, togelhei. ￿1th tlie level of i'esetves, is sutricient foi. the Society to be able to continue as a going conuem. The liiiaiicial staietnents hav¢ been prCp￿.¢d under the Iiistoritdl tosi toiiventiun, rnoditied 10 include cei'iain iieiiJs at fail. value. The financial ststements al'e pi'epared in stei'ling and IDunded to the nearest pound. bl Stateinemt of Reeornniellded PrAeti¢e The Society constitutes a public benetit entity as defined by FRS 102. The tinancial statements have been prep81.ed in accordallce with ALLounting and Repurting by Chllrities.. Stateinent of ReLiJinmended Pl,￿tICe applicablL tv Lhdl-i¢IL'b Pl'¢P4ving theii. accounts in accoi'dance with ihe Financial Repoiting Standard applicable in the UK and Republic of li'eland IFRS 1021 issued on 16 July 2014, the Finantial Repovling.%tandard 2pplit£ible in the lJnited Kingdom and Repiiblic tsf lj'eland IFRS 1021, the Charilies Act 2015, the Coinpanie5 Act 2006 alld UK tienei?Ily Accepted Pi'actice as it applies fiDni l Januaty 2015. cl Foi'mat offinaucial 5t?t¢mcnts In accoi'dallce ivith Pai'agiiph 3131 ot Schedule 4 of the Conipanies Act cet'lain aiiiendments to the standai'd layoiit of Ilie Society's tinancial stalcmcnts have bccn madc. Thtsc amcndmenls rtlalc 10 the woi'dinE uscd in thc tinancial stateiiients and haille no ettect on ￿le nel incoine or expenditui'e for Ilie fiDaiicidl year. I'liese changes aTe made lo enable financial 51alemenls 10 shoiv tl Iiiie and fail. view in light of the special nawre of its activities and charitable status. d) Group fiijaiieial statements These financi81 statements consolidate the results of the Society and its subsidiaiy, The London Cirniation Cornpany PIC on a line by line ha￿]*. A 5epdl'ate.%iateiiient of I".inancial Activilies 1.4 piEsenled for the fciciety iiself because in the trustees, view this is fundainental to undet'standing the financial posltion of the Society. el IThtaDgible flxed assets Intartgible fixed assets Me￿ll1.ed at cost les8 accuiiiiilative amortisation and any acciiinLilative impairment 108ses. All intaiTrgible assets are consider'ed to have a finit¢ iisefiil lift. If a reliable estiinat¢ ot the usefiil life cannot b¢ made, tlie useftil life shall not exceed ten yeai's. No amoitisation is pi'ovided in respect of these assets until tliey air bi'ought into Use. Computer soFtwait and wrebsite lo yeai's stsaiÈhl line t) Tangible filed R5SetS Tangible fixed a55els under the ¢ost model are stated fjt historical cost less act￿lm￿lated depreciation and any atCLimulaled impaii'ment losses. Histoi'ical cost incliides expeiidiliiir Ihal 15 directly atti'ibiilable lo bi'iiigiiig ilie asset to tlie location and tondilion necess￿￿ loi. it lo be capable ofopci'ating in the mannei. intended by management. The Society add.% to Ihe tai'iying aiiiounl of Ilcin ol. fixed a£scls Ilic cost ol. I'eplacing p￿.1 DI- such an iieir ivhcn that cost is inciii'red, if the I'eplacenient pait is expected lo pr'ovide incrementlc I liiliire benefits lo the Society. Tlie cai'rying ainoiiiil of the i'eplactd pai'l is dei'ecognistd. Repaii's and niaiiitenance al'e chai'gtd to the Stalenienl ot l.'inancial Activities diii'ing the pei'iod ill which tliey ait incuiied, Page 20

THE CREMATION SOCIF.TV OF GREAT BRITAIN NOTES I'O TIIF. ACCOUNTS FOR TIIE YEAR F,NDF.D 31 MARCH 2025 DepreciatiL)n is I'ecognised 50 as io wy'ite off the cost oi. valuatioii of assets less thcii. residual values over their e.8lTnialcd usefiil lives on the folloiving bases.. Fui'nitiii'e, fittings and eqiiipment leasthold fui'naces othei. meinorials Plant & inachineiy 5Yo 200 2Q Fixlill'es and fittings Motoi. vchicles 25°A iEducing balan¢e The assets, residual valu&%, useful lives and depreciation Inetliods aiE I'evieNved, and adjusted prospectively if appi'opri8te, oi. if thei'e is an indication ot'a significant change since tlie lasl i'epoi'iing date. Gaiii% and losses on dispvbals al'e determined by cornpa&ing the pikn¢eed8 Wlth the cai'i?ing amount and ￿¢ i"ecognised in the Statemeiit nt'Financial Activities. No depreciation is provided in iE8pecl of land. try othei. fixed a55ets unfil they ￿e b1.ou￿t into iise At each Irpoiting period end date, Ihe 8o¢iety reviews the Gairyin£ ainounts ot its taiigtble and intangible assets to deterinine whether thei'e is any indicatioii Iliat Ihose assets have sutteiEd an iinpairiiient loss. If any su¢li indication exists, tlie i'ecoverable aniollnl of the asset i% estiniated in order 10 determine the ekient of the impaii'inenl lass lit. any). Where il is not possible to estimate the i'ecoverable amount of an individual as5¢1, the Society estimates the recovei'able 3IIIOLini ot'the cash g¢neio1iiig unit to which the 8sset belongs, Recoi'ei?bl¢ amuunt is (he highei. of fail. value less costs to %ell and value in use. In assessing valLie in use, the estimated future cash floivs at'e discounteJ t() theii. pi'esent value using a pir-tay discount i'atc that i'eflecls Lurreni imai'ket asse%%ments ot the tiine value of money and the i'isks 5PtGifit to the asstt foi. which the estimates of lutui'e t￿h flows have not been adjusted. It the I'e¢uvei2ble amount of aD asset lor cash-geneiaiing unit) is estiinated to be less than IL% cai'rying ainount, the cariying aM￿￿￿t of the asset lui. t￿h-gentLJt1￿g uDit) is reduced to ils ieLoverable amount. An itnpairment1055 15 1'eco￿liStd imtnediatel}' profit or loss, unlcss the r¢levdnt assct is cai'ried at a rcvalued tunouni in Nvhicli case tlie impairmcnt 1055 15 tveated as a V￿uation decira5e. gl Fi'eeli(bld buildkngs The Society owns (he bloLk fi'oir ivhich it opei'aies. As a sigiificont pi'opoition of the building is let on cominercial leases the piopeity is Ii'ealed as an investsllenl pyopeity and included at esliinaled mai'kel value. h) Stotlis Stntks al'e stated at the lower of c05t and net IEalisable value, being Ihc estimated selling pt'ice less G05tE 10 complete and sell. Cost ciiiJipi-isc% dirtct malei'ials and, where appliGable, dii'ect laboui. LOSt% and Ihose ovei'heads that liave been incuTIEd in bi'inEing the stock to Ilieir pi'egent location and condiiioii. At each reporting date, siocks &'e assessed for impairment. If stock is iinpaired, Ihe tariying amount j5 ieduced 10 its selling PTice less costs to complete and sell. The iinpairmeiit is i'ecog)ised iminediately in Ihe Slateinent of Financial Activities. il Fixed Asset investinents Inve5ttneiils al'e incllided in the financial stateimenls at mui'kel value, except foi. the Society's invcstmenl in the subsidituy company. wliich is shown at cost. For unlisted investincnts, Ihe Couiitil's valuation is based on the last ti*nsaelions in the shares pi'ior lo 31 MaiLh 2025. Cl811115 oli Ine111bership cei'titicale5 dLlI'inB Il)e yeai. air cliai'ged to tht 8taitment of Financial Aciiviiieg. The estimated liability on outstanding certificates is considei'ed on Ihe basis ot. infoi'mation extracted finiii the Societys meinbership Itcoi'ds and t3king into accounl the incidence of claiins ovei. the yeai'5 bul the precise nutnbei. of futuir claim5 caiillol be accui'aiely detei'mined. kl Subsidiary cotnpany xttivities -I'he iul'novti. ol'The Londoii Lreination Compan), PIC Is included in income fiDin otl)er Ii'2L ding aGtivities, Pagt Zl

THE CREMATION SOCIETY OF GREAT BRITAIN NO'fES TO THE ACCOUNTS r4OR THE YF,AR ENDEI D 31 MARCH 2025 11 In¢ome Incoine from Iiading activities is t'tcognised as the IElaled gO￿S and qeivites air pl.0￿ded. Rent and otlici. investment income 15 Ircognised on a receivable basis. Income fi'om cliai'ilable aclivitl¢S IS Tecognised where UieiE is ttDtitlement, certainty ot'receipt alld the amount can be measuyed wiib sufficient i*liabil&ty. Ci'edit for income fi'om neiv mernorials is taken partly irt th¢ yeai. of sale with the reittaindei. appo￿lioned over the period of dedication. income fi'otn niernorial i'enewals is iecognised Dver the pei'i(Jd thf i'e-dedication. The dircttoi's of tlie subsidiary company are of the opinioii that the subsid1￿.y'S activiiies Consliluie oine class Df business and Uierefoir Ihat scgregated analysib is not appropriate. Revcnue is I'ecognistd to thc cxtent 11)at IS PTobable that the economic benefits will flow to the $￿iety and the revenue catt be reliably measui'ed. Revcntse 1% nie35ured as the fail. vtQue of the considei'ation rcccived IELeivable, excluding discounts, rebates, VAT and othev sale5 laxes. tnl Exptnditure Expcnditure is provided foi. an acerud15 basis. Costs of 12ising lunds air diose costs incurird in attracting voliiniary intuiKe and those costs incutted in Ii'ading activities that i'aise funds and include Ihe diiect and indirect costs of the subsidiaiy. Lxpendittii'e on thAritable aclfvilies includes expenditui'e associated with the promotion ot ciemation and dTI'ect and indirect costs and support costs Irlating to thtsse activities. Suppoit costs have been allocated to activity cost eaiegories Oll the basis of the tinie spent by the slaft involved or by their usage. IITecovci'able VAT 15 cliaiged aEainst the category of expenditure foi. Ivhich 1¢ ivas inciirred. n) Pellsions The Society optratt5 a defined contribiition plan foi. its en)ployees. A defined contribution plan 18 a pension plan iindei. whieli fixed ioiitribiitions art paid into a sep￿ale entiry. Once the conts'ibulions havc been paid, there are no tiii'lhei- payiiient obligation%. The contribution5 al'e I'ecognised as an expense in the siatemcnt of Financial Activities ivhen they fall due. Arnoiints not paid die included in accruals as a liability iii tlie Balance shetti. The assets ot. the plan aye held separately fiom tlie SoLiety in indepcndei)tly adniinibtei'ed funds. ol Taxatio Tlie Sociery is IEEisieiEd as a chai'ity under the Chariiies Act 1960 and is IheiEforc excmpt from tax on income and gains falling within sectioii i05 of Ilie Taxes Act 1988 01. $256 of die Taxalion ot Cliai'geable Gains Act 1992 10 Ihe extent that thcsc are applied to lis chai'itable objecis. No lax cliai'ges ai'ise iii the SoGiety. Tlie subsidiary company is liabltt lo coryoration l&x and the chaige tor the yeai. tncludes CUTrent and defen'ed iaxatinn, r]ie cui'irnt i&x chai'ge 15 calculated on the basis ol-tax rate5 and laivs that liave been enaeied or substantially cnacied by Ihe I'epoiting date. DeteTIEd liabilities al￿ genei?Ily Ircognised for all timing differences and detenid lax assels air ircognised lo the extent that it is probable that they will be I'ccovered against th¢ i'tvei'sal ot. defell￿d tax liabilities oi. other futui-e taxable profits. Such asse1% and liabilities aiE not recognised if the liming diffei'ence ariseE from goodwill or fi'om the initial i'ecognition ot. oihej. asset5 (ind liabilities in a iianbaction that affects neithei. the tax prnfil noi. the accounling piofit. Tl)e carjying aniounl of delei'red tax asset8 is IEviewed ai each reporting end date and reduced to the cxlent Ihat it is no longer pi-obable Ili£it sutTicient t&Nable piolits iirill be availabl¢ to allow all oi. parl vf the o55¢t to be i'ccovei'ed, Deleri'ed is calculated at Ilie lax lates thai al'e expected tl) apply iii Ihe period wlien the lidbility is seided oi. Ihe asset is I'ealised. Deteii'ed lax is cliai'ged oi. credited in the profit and loss accoiinl, except wlien it Irlates lo iteiiis chai'8cd tsr citdiled diiecily lo equity, in whicli case tlie defened tax is also dealt ivith in eouily. Delei'red tax asscts and liabilities are ofrTset when the subsidiaiy lias a legally enloi'ceahle l'ight to oftsei cui'reni lax asbets aiid liabilities and tlic defei'i'ed Igx assets and liabilities I'elate to taxes levied by Ihe same lax authority. pl Dividends 'fhe bubsidiai31's equiry dividends i'ecog1i15ed when they becoixe legally payable. Intei'im eqiiily dividends are recognised when paid. Final equity dividends al'e leco￿lISed when appi'oved by the shairholdbl's ai an annu81 general meeting. Divideiids on 51iai.es i'ecognised a5 liabilities aiE rtcognised as expeiises and classified within inlei'e51 payable. PAge 22

THE CREMATION SOCIETY OF GREAT BRITAIN NOTE4 S TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 ql Fuud AecTruntiiig UniEstricted genei?I fund This fund Gan be u8ed in accordance witli tlie chgritable objects at the tl'LlStee%' disciEtion. Unrestricicd designated fund Tlie designated fi'eeh()Id propeity tund I'epir%ents the net book value of Elieeon House. 'I'he designated fixed asset inv¢5tment fund I'epi-esenls Ilic book valiie of investments in ct'etnatioii aiithtti'ities lineluding the subsidiary conipanyl. 'lknese ftinds a￿ not readily available io itteet the not'inal iunning ¢xpenses of the Society. Resti'icted fund Re5ti'icted lunds Can only be iised fni. piiliculai. rcstricted piii'puses within tlie objects of the Society. Rcsts'ictions ui'ise when speeificd by tlie donor or vvhen funds aiE t'aised for a pw1iciil￿. resti'icted pui'pvse. I.) Operatillg Ita5es Rentals paid undei. opevating Icases are Ch￿.ged to ihe Statement of Financial Acliviiies on a sth'ai￿]t line basis ovei. the pet'iod of tlie le￿e. sl Dtbtors Short teiln debtois si'e measured at Iransaclion pi'ice le55 any inipaimient. t) Cash stid eash equivwltnts Cash and CL2sh equivalent5 al'e basic financial assets und include t￿h in hand, deposits IiLSd at call with banks, other shi)it-teiin liquid invt51menlS with oi'iginal inatLirities of thi'ee months oi. le5b, and l?ank overdi2fts. Bat]k overdrdfts al'e shown with hDTI'owings in CiiiTent liabililies. ul Trinaneial insti'uments Tlie Society and its subsidiary coinpany liave elected to apply the provisions of Section I I 'Basic Financial Instiiiments. and Setiion 12-Oiliei' Financial Iiistiiimenis IssLies' ot FRS 11)2 to all ot ils fIn￿Gla7 insti'uments. Basic tinancial assets, Ivliicli in¢ludL debioys and cash alld bank balaiices, are initially measured at li'ansaclion piice including transaction c051s and aTe subsequtnily ¢aii'ied tt amoiiised cost using ￿le effectivc interest method unles% the ai'rangement con5tilutes a financing tt'ansactiun, wheye thc transaction 15 rneasui'ed at the present value tsf Ihe lutLii'e irceipts di5countLd at M￿.ket rate of intei'e81. Financial assets classified as receivable ivithin one year ale not ainojtised. Othei. fsnancial assets, incliiding investmenis in eqiiity insti'uillent% which are not subsidiai'ies, associates or joint venttit'es, ale initially measui'¢d ai fclll. valiit, which is noiThally Ihe transaclion pi'ice. Siicli assetq al'e subseqiienily ca]Tied ai fair value and the changes in tail. value are i'ecognised in protit oi. loss, except that investments in equity in£truineiits Ihat air not publicl}, traded and whose fail. value5 cannoi be ineasuied i'eliably al'e Me￿￿red at eosl le55 iinpaii'rnent. vl Ci-¢ditoi's Shotl tei'tn creditoi's aiE measui'ed at the Iiansaclion pi'ice. Other financial liabilities, including bank loans aiE ineaslirtd initially ai tail. value, net of tidnsaction costs, and aye measui'ed subseqiieiitly at amLlI-lised cost Iising the etlective intel￿1 n)eihod, save that tinancial liabilities payable ill less Ihan 12 ittoiitlis air not arnorti%cd. wl Provislons for liabilities PI'ovi510rts are made whei'e an evenl hag taken place that gives a legal oi. consti'uctive obligation that probably i'equires settlement by a traiister of ecoiiotnic benetit, and a Irliable estitnate can be made of the obliEation. The amouiit i'ecognised as a pi'ovision Is the best estimate of the considei'alion requii'td 10 settle the present obligation al the iypoi'iing end date. taking into account tlie I'i5k5 and unceiiainties sui'i'ouiiding the obligalion. Whei'e tlie tfftcl of the time value of illoney is Inaterial, Ilie aiiiount expected to be requiied to settle the obligation is recognified at pi'escnt value. Wlien a piovision is measured at pi'eseni value, the unwinding of Ilie discount is I'ecognised as a tinance cost in pi'ofit or Itk%% in the pci'iod in ivliicli it At'ises. xl Fillajjce c05t.s Finance costs are chai'ged to the Stateiiient of Finaiicial Activities ovei. the tertn of the debt Iising the effecliwe iniei'est rneihod so that the amount chai'ged is at a conEtant rate ovei. the cai'rying amount. P42ge 23

THE CREMATION SOCIETY OF GREAT BRITAIN NOTES TO THE ACCOUNTS OR THF, YEAR ENDF,D 31 MARCH 202S JUDGCMC4 NTS IN APPI.YING ACC.OUIYTING POLJCIES AIYD KEY SOURCES OF ESTIMATION UNCERTAINTY Tn tlie api?liGation of the Society's accounting policies, Ilit dii'eeloiE al-e I'equired 10 iiiake judgement5, estimates and assumptions about the cai'i'ying amount of assets and liabilities that air not i'eadily appareiit fi'oin othei. soui'ces. The estiiiiatcs and associated assuinpliijnb al'e babcd Oll histoiical expci'icnce and othcr factoi's thai arc considei'ed to be IElevant, Actual IEsulis may diffei. fi'onJ these estiinales. The airas wlieiE uncertainty of cstimaLion ari.%e are in defei'i'ed incoille, IvheiE iiianageinent judgement is employed to dcfci. income based on estimated time speiil Oll niemoi'ial maintenance and the valuation of ittvestment piDpeiry, ANALYSIS OF TURNOVER The ivhale of the 5ub5idiaiy Gompany's turnovei. is atli'ibiitable to the subsid1￿Y'S pvincip&l a¢iivity And arose 501ely in tlie UK. INCOME FJIOM CHARITABLE AC'fiviTIES Gi-oup Tortal 2025 Gi'oup Total 2024 Cremation conteiEnce and publications 47,802 40,659 All income fi￿ill chai'itsble activities arises in respect of the Un]'estricied General Fund. INC.OMC FROM OTIIER'IiiADING ACTIVITIES Gi'oup I'otal 2025 GIDup Total 2024 Tui'nover The Lnndon Crcmation Company Pl¢ 9,099,814 8,649,095 All income fiDm otliei. IIBdiiig activities w'ises in i'espect ot'lhe UNEsti'icted Geneixl Fund. INCOMI FROM INVFSTMENTS Group Total 2024 2025 Listed invesinients Unlisod ittvestments 52,451 780 52,297 1,696 Rents receivalile Sei'vice chai£es ieceivable 44,940 21,519 44,280 21,822 Slioit iei'in deposits and bank infri'csl 219,228 13,675 3J8,918 233.770 All incoiiie troix iiivestmeiits w'ises in I'espect of the Unresii'icled Gei)ei'al Fund. Page 24

THE CREMATION SOCIETY OF GREAT BRITAIN NOTES'I'O THL ACCOIINTS FOR THE YEAR ENDED 31 MARCH 2025 r.XPLNDITIIRE ON RAIStNC FIINDS Gi'oup GTQUP Total 2024 2025 Othcr Ii'ading xctiVLties The Inndon Cieitialion Company Pl¢ Cost of sales, administrative ex&￿￿SeS and inteiEst payable 7,795,U 7,795,540 7.331,216 7.331,216 Investment mgn2gement c(tst& Invesrmcnt pi'opcrt)? expenses Suppurl eosts Is¢¢ note 91 42,84 18,487 7,856,867 38,387 7,387,768 All exp¢iiditure on iaisiiig funds arises iii itspect of the Unr¢stricted General Fund Tr.XPENDITURE ON CHARITABLE AcrtVITIES Group Total Group 2024 Creinaiion co1￿¢t￿lIce and publications ReSe￿"Ll1 ond dnniveisaiy costs Suppoit costs Isee noie 91 41,501 18,337 163,83.5 223,673 22,190 692 160,974 193,856 All expeiidlt￿rt on ¢h￿.1tab1e activiiies a1.ises iii ￿S￿et of the Urtrestii¢ted Genei'al Fund. SUPPOR'I. COSTS Raising funds Chai'itgble Total Tolal 2024 (see note 71 (see note 81 98,286 27,996 Slatyeosls Establi5Funenl and llibninistration Findncc, professional fees And guttdiy Depieciatiort 109,377 31,1.55 39,798 1,992 182,322 104,165 33.535 40,161 1,278 179,139 202 1,790 163,83.) IYA87 Allocation foi. 2024 160,974 179,139 10 NE'I. INCOMF.I(EXPENDITIIREI FOR'J'IJE YL4R This Is slated atler chargiiig 2025 2024 Socitty Audit Accoiiniancy seivices oihei. seiwitts 6,125 3,575 525 535 subsid1￿Y - Audil T&Yalion serviteg Other services 31,800 2,775 9.060 30,500 2,650 6,800 137,021 732.407 Iiileiest ptyable Depi'tciation ot'langible fixcd a￿ets (Pl￿[111￿0$S oil disposal of langil)le fixed ll$5LIS 12J,419 367,659 12,2471 2,041 13,47] 43.109 2.080 Loss oli disw)sal of iiitangiblt assets Operating lease chpaEes 42,355 ljagt 2

'IHE CRLMATEnN SOCIETY OF GREAT BRITAIN NO'fES TO THE ACCOIINTS FOR THF. YF.AR ENDED 31 MARCH 2025 II STAFF COSTS 2th2. 2024 W3ge.£ and salaries Social security costs Pension ¢Oiiliibutions- defined conlribiitiot 2,797,116 258,043 129,032 3,184,191 2,759,9?4 270,825 126,-106 3,157,105 The average nutnbei of ￿l'sonS etnployed by the giY)up. excluding non-execulive director& duTin8 the year was a% follows.. Society chai'itable, fvndixibing and &dtninistsEtion Subsidiary Opti", Athniiiisli'dtive 40 39 39 42 85 Suh%idiary company divectois, i'emulleration 399,927 24,593 354,569 20,563 DiiEclor5' peL%ion costs- defined eonliibution scliem¢ The hi8lie5t paid diiEctoi' re¢civcd ittnuneration of £170,96412024.. £129.1881. and pensTon conti'ibution5 Ot £16,08312024.. £9,5631. Cljai'ity No clL4rity e￿plOYee I'ec¢ivtd ttnployee benctits ot'inore than £6Q,OQO. 202.% 2024 Totsl emoluinenls ieceived by Ilie ch￿'ity'S key Inanaoemenl r¢i¥onnel 72,900 68,905 12 COUNCIL METrJIBERS' EMOLUfvIENTS AND F.VENSES Neiilier tlie Society iioi. its subsidi&y paid any emolunients for servic¢s a5 Council ni¢nibers. Oul ofwckel Ii'avel expenses ot'£3,59812024- £4,135) iytre IEimbursed to 512024- 51 Coiincil tncnibers in the Ye￿.. 13 INCO￿lL FRnM OTIW,R TIL4DING ACTIVITIES rhe Society oivns 84.417/0 of Ilie oi'din&'y shai'i capilal of -I'he London Creinalion Coinpany Plc, a Company regislei'ed in bngland Icollipany nn. on6129391. This trading subsidi&y is a ctEmalion autliority and lis principal aclivilies are carying out ¢i'¢malions and providing Inetnoi'ials at its creinaloria. In additioii, Uie Society0￿￿5 64.41Q/tsvf thE CUtDulative prefereiJ¢e sh￿¢S. The summary fiiiancial peifoiiiiance of tlie siTrbsidiaiy is.. 2025 2024 Tui'nover Cost ot'sales, adininisLrative expenses ￿]d iiileresl payable Doiiaiioii LO p￿.¢￿1 IinderlakTiig P￿feI¥nLe divideiids paid 9,1)99,814 8,649.095 17,795,i401 17,331,216) 12,JOOI 12,5001 116,4701 116.4701 21.f,576 Prufil ￿fOrC t&x TELX 011 piofil Protil after tLx 1,500,880 1403,9091 1,096,971 1350,7231 1,059.804 10,017,923 Reiained ¢￿'ningS at t￿Bili￿lI]s of tlie year Dividends paid 10,927,211 11.50,5161 Reiaintd earnings at tlie end of tlie yeai. I lJ373,666 PAge 26

THE CRCI MATION SOLILTY OF GREAT BRITAIN NOTES I'O THE ACCOUNTS riOR THL YEAR ENDED 31 MALiCI1202S 2025 2024 The 95S¢ts Bnd liabilities oftlie siibsidiary wer¢.. T2ngible fixed assets Inlai)gible fixed assets Cwitni assets 15,52i,572 15.653,036 18,134 15,205 7,890,C)20 6,665,890 12,654,840) 12,647,701) 17,7%2,5661 17,635,965) 12 1)96,920 12,050,465 Tolal n¢1 assets Aggregate share capital and ieserves 12,996,920 12.050,465 14 JNTERLST PAVABI,E 2025 2024 BatJk101c ￿S and oveidrdfts Subsidiaiy piEference dividends paid to ininority shoreholders 120,718 131,474 5,547 137,021 126,265 J5 TAX4TION No charges have ￿lse￿ in the chw'ity, Tlie subsidiary is liable to eorporation t&X 311d dit charge for the ye￿. is ￿ tollows.. 202. 2024 Cllricnt Ye￿ t&Y cliarge Adjiistmtnts respect of prior periods Totsl currenl tax 39.%.580 361,34U 39i,305 361,234 Origination and reversal of tiM￿g diffeiEIiLe$ Total defeiittd i&x 8,604 8,604 TÈX on piofit on OTdinary activitie% 403,91kg 350.723 Reeoneilialion of tai chargc to aceounting pi-ofit PrOr￿t on oi'dinlliy ￿livI11¢S b¢foi¢ 18x I,iOO,8811 1.450,527 Pl￿fIt on ordinaiy activilies mliltiplied bysmall coiiipany rate of ¢orpoiation ￿%- 25QID12024.. 25Q/ol Effect uf.. Expe1i5es not deductible foi t￿￿ purposes Adjustineiits tu Itx charge in ie5pecl of prioi. p¢i'iods 'iKed asset peri11￿￿ent diffei'tnce Change in defe1'1Ed tax Ollier peiiuanent diftei'ences Provisions tLX ddjust11ienls Cui'i'ent cliai'ge for the yeai. 375,22 352,632 2,805 3.186 5,579 8,604 1561 350,723 403,909 actors that m2}r aftect future chai'ges Included wiltun defenrd t&xation are 2 liabilities on Eains iEli¢ved by rollovei. reli¢f lotaling £200,46112024.. £200,461) PaEe 27

TRIE CREMATION SOCIETY OF GREAT BRITAIN NOTES TO TIIE ACCOUNTS OR THE YEAR ENDE<D 31 MARCH 2025 16 7"ANGIBLE FIXED ASSETS Ci'oup Aasets under tnaehilleiyi con5ti'ucttoll motoi. vehicle5 Fiytui'es pi'opeTIy propei'ty Total Cost oi. valuatio At l April 2024 Additions DisposAIs Transl¢i's Revaliiatioi 575,000 14,072.256 61,090 84,014 6.902,915 182,243 1451,8061 1,632,936 180.669 23,244,197 446.926 1451.8061 1919) 25,000 600,000 25,000 23,263?98 At 31 Mai'eli 2025 14,072,256 144,185 6,633J52 1013,605 Dept'e£iation Al l Api'il 2024 c￿￿'ge for thL vcdr 1,734.914 111,340 4,417,284 398,262 Y59,492 58,057 7.011,690 567,659 1447.i711 7,131,778 At 31 fv1arelt 2025 1,8É16,2.j4 4,367,975 917,i49 Nel book i'glue Ai 31 ￿lai.£h 202.5 600,01)0 12,226,Q02 144.185 2,265,377 896,046 16,131,620 At 31 Mw'clj 2024 575.000 12,337.342 61,090 2.485,631 773,444 16,232.507 b. Society Frccliold investment proi)ei'ty Fixlui'es fitting5 Total Cost oi. valulllion At l Api'il 2024 Addilion£ 575.000 33,965 3,569 608,965 25,000 637,534 .4t 3111121.eh 202.% 600,00 37,534 Depi-e£i2tion Al l Api'il 2U24 29,494 1,992 31,486 29,494 1,992 31,486 At 31 Mai'ch 2U2.% Net buulc value t 31 March 2025 600,000 6,048 606,048 Al 31 March 2024 575.000 4,471 579.471 I'he %ociety liul'cha￿ Ilie I'IE¢liold of Rrecon Holise, In whicli ils ofyices lOc￿ed. in Deceinbei. 1999 and Ili¢ Inajorily of the building is let on coniiDei'¢ial leases. The invesinieftt pi-opeity was ievalued at 3 Isl Marcli 202) by Walson fjay ch￿'Le1td Surveyois al estimated Inw'ket value of £600,000. The oi'igiiial cvsi vfilie pi'operty wa5 £803,876. Tlie giDup's Fi'eehold and ltaxchold laiid aTrd buildings &lso include £2,076,354 of long leasthold piDpeity ihcit ivds knught into use during Aiigiist 2003 and siibje¢i 10 depiE¢iJtion fioiii that d4te. Tlie fig111r also iiicliides non-depreciatcd land of£5,I99,23312024.. £5:199,2331. Page 28

THL CRF,MATION SOCIETY OF GREAT BRITAIN NOTE£ TO THE ACCOUNTS FOR I'HL YEAR ENDCID 31 MARCH 202S 17 1NTANC.IBLE FIXED ASSETS . Group Coiiiputer eost5 Trvebsite TolAI C05t oi. Valuation At l April 2024 Addition5 Dssposals At 31 Mlli'th 2025 20,802 18,441 20,8021 18,441 20,802 120,8021 18.441 ortl5ati(bJJ At l April 2024 Chargc foi the )rw' 5,597 2.041 5,597 2,041 At 31 MAI'ch 2(b25 307 307 Net book Valuc -4t 3] Morch 202 18,134 At 31 Mxreh 2024 15,205 18 F￿r,￿.￿S$￿T INVESTMENTS Group Liyted 2025 2024 Mii'kct Value At l April 2024 Additions Net IIos5esllgains on irv1( luatiOll5 1,906.761 13,089 1,919,850 ,777,826 1,492 142,024 1,919.850 44.269 1,964,119 ,926,816 49,049 1,975,865 1,941,397 Cash bi-okei 49,049 1,990,446 At 31 Marcli 2025 14,581 Cost Al l April 2024 Addiliuns 1,407,856 343 1,408,IY9 1,408,199 .407,856 49,049 1,456,905 343 1,408,199 1,40A,199 44,269 ,452,468 C￿￿ at brokers 49,049 1,4f 7,248 .4t 31 Mai'ch 2015 343 Page 29

THE CREMATION SOCIETY OF GREAT BRITAIN NO'I'kS'fo'I'iiL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 b. Soci¢ty Subsidiary Listed 2025 2024 Marlict valutleost Al l Api'il 2024 Addilions Nel gains on revaluations 248,353 1,906,761 13,089 2,J68,203 2,026,179 20,055 1,492 142,024 248,353 1,926,816 2,189,7.50 49,049 2,238,799 2,168,203 44,269 2,212,472 Cash at brokers 49,049 1,975,865 At 3] Mai'ch 2025 248,353 14,58] .ost Ai l April 2024 Addition£ 248,353 1.407,856 343 ,656.552 .656,552 pKt 31 IWlarth 202 248JSJ 1,407,8i6 49,049 1,456,905 343 1,656,552 1,656,552 44,269 1,700,821 Lash ai bix)kers 49,049 1,705,601 At 31 Nlarcli 2025 248J53 343 Details of the co￿panY5 investment in its subsid1￿Y can be found in note 13. 19 CiilIN.8 AND I.(J8.STr-S ON TrINI,-D AS.sc'r iNV&%TMEhTS 2025 2024 Ilnre#li5ed gain$ IDsse5 larkel vallle at 31 2025 Lost 1,941,397 1,919,850 Llnre2li$cd gain5 to date 533,19fi UDiealised gllins bllivd at l Apiil 2024 511,651 369,627 142,024 Llnrelllised g21ll5 clhi'd at 31 fvlarch 202.5 533,198 20 STOCI<S Group Sotitty 2025 2025 2024 2024 12,902 9,061 21.963 Mcinoi-ials ),061 22,126 21 DEBTORS CrrJUI) Society 202. 2024 2024 Tilde del)toi's 961.492 41,682 904,657 893,419 67,014 742,196 21,fi14 9,748 42,112 18,560 2.459 9,241 Prepaynenls and accrued income 1,9n7,831 73,474 30,260 Pjge JO

THE CREMATION SOCIETY OF GREAT BRITAIN NOTES I'o'riir, AC.C.ouN'rs FOR THF. YEAR ENDED 31 MARCH 2025 22 CRF.])ITORS.' amounts falling dvt witljin onE yexi. CTI'OUP Soeiety 2025 2024 2024 Baiik loans Trad¢ crcditors Cuiwraiioii lax Taxation social seclirity Othei. ci'editors AccTuals and deferred income 229,415 964.462 39.5,580 IlJ,783 83,316 979,233 2,763,789 220,784 1,056,407 361,340 127,816 88,030 54,772 8,341 1,940 30,746 31.139 118,697 30,158 30,436 70,726 2.715,968 23 CRfi.I)ITnRS'. atnounts falling due 21tei' mol'e than ont yellr Group 2025 Society 2025 2024 2024 2,792,388 3,8¥2,869 3,021,802 3,470.459 Defe1'1Ed income 10.50/4 ciiiiiiilative prefcien¢e sh&'es (held by minority 8h&elioldeisl 39,465 6,684,722 54.464 6,546,725 24 LOANS AND I)E4 Tr LRRED INCOME.. analysis of niatui'ity of debt Group Society 202.% 2024 2024 Witliin one year or on deinand loans - deferred incoine 129,415 657,865 220,784 611,273 Payable afterone ye￿. loans defei'ied iiiconie 2,831.853 3,8i2,86Y 7,572,OU2 3.076,266 3,470,459 7,378,782 Incliided ivithin batth loans is £.3,021,803 12024- £3,242,586) loan lield linder tlie secuiily of d¢bentU1Es and a ch&ge ov¢i' th¢ fi'eehold land and buildings al the siibsidiaiy companls crematoria in li MarylcEK)n¢ aiid Banbury. Tlus 108n is I'ep8yable oirer 19 witli fixed inieitst I'aie ot-3.840/.. 25 PROVISION FOR LIABILITIES AND CJIARGES eJl'OUP Society 2024 2025 2024 Meiiibeisliip subscriptions iEpayabk creniaiion fees p&yabl¢ Defeiied laxaiion 6,000 993,814 J99,814 6,000 985,210 991,210 6,000 6.000 6,000 6.000 Tie pi'ovisi011 for detei'red taxalion is inade up of £793,353 12024.. L784.7491 accelerated capiial allow￿l¢¢S aiid £200,461 12024.. £200,461) Iiiiiing diff¢i¢nce aiisiTrg on iollov¢r reSief. Page 31

THL CRbMATION SOCIETY OF CREAT BIUTAIN NOI'F.S TO THE ACCOUNTS OR'fHL YLAR ENDED 31 MI ARCH 2025 26 IINRES'I'RI(TED fiiNDS Gtn£ral fund Gi'oup 2025 Soeiety 2025 2024 2024 Balatjct at l Apiil 2024 Nel moveincni loi. Ihe year Balance at 31 March 202) 12,465,007 845,653 IJJIO,66 11,503.333 961,674 12,465,007 2,188.329 45,360 1,994,249 194,080 2,188.329 2,233,689 b. Designated freehold property fund Group Society 2025 2025 2024 2024 Bii lanee al l April 2024 Rev&luation 575.000 2.s,non 600,000 575,0(K) 575,000 575,000 Balane¢ at 31 MArch 202S 575,000 600,000 575,000 Tlie dcsignated fiEehold pro￿rtY fund iei)resenL% the net book value ot BIEcoii House. 'ffI￿ reserves iiivested in the piDperly are nol iEadily available lo ineel the noi'mal riitujing cxr¢nses ofd)e So¢￿ety. Designated fi¥ed xsset investment fund Croup Society 2025 2024 2024 Balance &t l Api'il 2024 N¢t Inov¢inenr foi. the year Ilalllnce at 31 fv1ai.ch 202.5 13,089 ,492 261,441 1,492 262,934 259,611 13,0%9 261,442 rhe designated fixed asset invest￿ent fund represents Ihe book vRliie of invest￿ents in cremation &uihoi'ities lincliiding thc subsidi2ry1. These ale loiig lei'm investinents and the ftinds not available to Ineet lli£ 1101inal iunning eYpense5 of the Society, Total designated funds -4t 31 MarL'lI 202. 614,-$81 588,089 862,934 836,442 27 ANALYSIS 014 CROUP NET ASSE'fs BE'fiv&EN fiiNDS dcsignile(J fund8 Total 2025 fund Tangible fixcd asgeis IntDngibld fixed 3gselS 15,531,620 600,000 16,131,620 18,134 1,990,446 i,4Y4,879 16,684,722) 1999,8141 li,9iO,543 1,975.R65 5,494.879 16,684.7221 1999,8141 15.335.962 Nei curreiit ￿Sets C.I'editoi's.' amoiinl% falling due after i31￿.¢ Ihaii one ye￿. Provisions foi. liabilities and eharges 614,581 Lcss miiioiity inl¢i'esi Total fund$ 12,025.3021 13,31U,660 12,025J1121 lJ,915,241 614,581 Page 32

THL CREMATION 8OC.IEIV OF GREAT BRITA TN NOTESTO THE ACCOUNTS FOR THE YLAR ENDF,D 31 MARCH 2025 Unrestricted Uywe5tricted gerteixl de518nated Total 2024 Tingibl¥ fLxed assets In￿18lble fixed assets Investmellls Nei ¢i￿rnI assets Citditoi's.. ainoiints falling due 3ftei' tt]ore ihan one ye￿. PIovi5ions for liabiliiits and ckn'ges 15,657,507 15.205 ,9il,030 4,257,017 16.546,7251 1991,2101 14,342,824 575,000 16,232,507 15,205 1,964,119 4,257,017 16,546,725) 13.089 588,089 14,930,913 Less niiiioi'ity intettst Total fuiids 12.465.007 588.089 13,05J.096 28 PENSION COMMITMLNTS Thc London Ci'emalion Company PIC 0￿rateS a defined contribulion5 sclicme. The assets ot tlie scheme ljeld sepaialely fi'oiii tliose of tlic coillpttny in an independently 3dniinistercd fiind. Contribiitions totalling £20,828 12024 - £21,279) Ivere ptyable kn th¢ tiind at 31 Mai'cli 202) 3nd ￿,¢ included in cirdiiois. 29 OPERATING LEASE COMMIITrIENTS Total fvture ininimiim lease PLiymertts Lindei. non-canc£llable OPBrating le￿¢S 85 folloivs.. Gi'oup 202.5 2024 Within oiie year Behveen two and five years Aftei. Inoie th￿1 livc years 198,86.f 405,034 3,I)26,6O5 4,i30,504 180,977 470,076 2,637,938 3,288,991 'age 33

THf, CREMATION SOCIETY OF GREA T BRITAll¥l FINAIYCIAL STATEI MENTS FOR THE YEAR ENDED 31 MARCH 2025 Tlie followin£ p#ge3 do not foriii part of the Statutory Financi21 St2tcmeiJts. Statoment ofFtlLAnci&l Attivities 35 Bilante sheet 36 Scliedule of income 37 qchodule of expenditiij'e 3849 Schedule of invo5ttMciits 40 PAge 34

THE CREMATION SOCIETY OF GREAT BRITAIN STATEMENT OF FINANCLIL ACTIVITIES FOR THF. YEAR EINDED 31 MARCH 2025 Designated 2025 Genej'al Total 2025 Total 2024 Intome from: Incomitsg Yesoui'ces Doiiatioiis Chai'itdble activities Investinents 2,500 47,802 261,326 2,500 47,802 261,326 3,500 40,659 260,136 Total inconje Ipage 37) 311,628 311,628 304,295 Expenditui'e on.. Kaising fLinds Chai'itable activities 61,327 223,673 61 J27 223,673 56,552 193,856 Total ¢ipetJditllre Ipages 38-39) 285,000 285,000 250,408 Net intonje befoi'e investment g#inslOosse$) 26,628 26,628 53,887 Net gain51{105s¢s) on investment 2ssets Reali5ed Ullre4I1i5ed 26,492 26,492 46,547 142,024 142,024 20,055 46,547 Net illcoine 26,492 46,683 73,175 195,91 Ti'an5feis TTaiisfei',8 between ftinds Net movenient ijj funds 26,492 46,683 73,E75 Reconciliation of Fund$ Total Fund% at 31 Maich 2024 836.442 2,188,329 3,024,77L 2,828,860 TotAI Funds at 31 m21.th 2025 862,934 2,235,012 3,097,946 3,024,771 PaEe 35

THE CREMATION SOCIETY OF GREAT BRITAIN BALANCE SHEI ET AT 31 MARCH 2025 2025 2024 rii¥ed assets Tangible assets Investinent propeity Fixtuirs, fittings & equipment 600,000 6,048 575,000 4,471 606,048 579,471 Investments Ipage 401 Unlisted Listed Casli at b7￿ke1. 262,934 1,931,596 44,269 261,442 1,906,761 44,269 2,238,71)9 2,212,472 2,844,847 2,791.943 Cui'i'ent assets Debtors Ca51i at bank and in li￿ld 30.260 279,294 304,322 377,796 309.554 Ci'editoi's.. aiiiounts fglliiig due within one year {118,6971 170,7261 Ntt tui-i'tnt x$sets 2.%9,099 238,828 TotAI %sset5 less current Itabilities 3,103,946 3,030.771 Pi'ovisiot] f(bf li2biliÈies and ¢h21'ges Net assets l(I,0001 3.097,946 16,0001 3,024,771 The fund5 of the ehai-lty Utuesti'icted funds Geiiei'al fuiid Designated funds 2,235,012 862,934 3,097,946 2,188,329 836,442 3.024,771 PAge 36

THE CREMATION SOCIETY OF GREAT BRIT AIN SC.HEDULE OF INCOME FOR THE YEAR ENDED 31 IURCH 2025 2025 2024 IiYCOME fi ROM DONATIONS Donation from London Crctnation Cotnpany Pl¢ Doiiation from Saiasin & Partnci's 2,500 2,500 1,000 3,500 2,500 IN'COME Tr ROM CHARITABLE ACTtVITIES Creniation confereDce and publications Ci'eiiiation confeience Pharos Joui'nal Diiectoi'ies of crematoria Otlier publicatioi)s Royalties received Ollier income 6,904 27,015 S,665 634 28,552 6,140 434 4,899 7,609 600 47,802 40,659 INCOML FROM INVF.STMENTS Listed Sai"asiii & Partners LLP 52,451 52,297 Unlistcd Edinburgli Creinatoriuiii1£S oi'dinai'y shares) Subsidiaiy {Iinli5ted) Londoii Cieination Coii)paiiy PIC 10.5 /0 Cuimulative pi'eference shares 50p ordinary Sh￿'e$ 780 1,690 10,923 127,061 10,923 127,061 191,215 191.977 Investnient pi'opeity Rent receivable SeTViCe charges Intei'est received 44,94(k 21,519 44,280 21,822 3,651 2,057 261,325 260,136 TOTAL INCOME 311,627 304,295 P8ge37

THE CREMATION SOCIETY OF CRKAT BRITAIN SCHEDLLE OF EXPLNDITURE FOR THE YEAR CND£D 31 IVIARCH 2025 2025 2024 EXPENDITURE ON RAISING FUNDS Investmeiit property expeiises Lighi and lieat W&teJ' and 5ew¢i'&ge Health and safety fees Caietakin£, cleaniiig and i.efi￿c Repairs to pi'opei'ty Legal and professional Nlallagement chai'ge (Watsoii Day) 7,598 3,953 935 13,918 7,L18 3,818 5,500 8.625 4,732 2,240 12,689 4.767 5,334 38,387 42,840 18,487 Sharc of support costs 18.165 61,327 56,552 EXPENDITURE ON CHAIUTABLE ACTIVITIES Charitable aciivities Cremation eoiifei'ence Pi-ofe%sional tees Pliaros Journal Literatiire aiid bTochui'es Dii'eetories of ci'einatoria Annivei'saiy ti'et planting UK public ptr¢eption ott cremation, research costs 9,070 3,012 2,404 18,240 320 1,585 7.920 LO,417 59,838 150 1,835 692 32,882 Shal'e of SUPPOTt Costs 163,835 160.974 223,673 193,856 TOTAL EXPENDITURE 28S,000 250,408 PHg¢ 38

THE CREMATION SOCIETY OF GREAT BRITAIN SCHEDULE OF EXPF,NDITIIRE FOR THE YEAR EIIDED 31 fvIARCH 2025 2025 2024 SUPPORT cogrs Establishment and adininigtiation expense8 Staff costs Staff welfare Staff Trainin Pension costs Cleanin 105.503 279 467 3,128 3 J96 99,550 362 1,223 3,030 2,496 r li Light aiid lieat Iiisurance Rates Repaii's and i'enewals Advertising Office eqllipinent liii'e Pi'inting and stalioiiery Postage Teleplione and internet Ti'avelling and meeting expenses 2,554 7,004 3.272 2,512 6,578 3,117 2,531 330 1,324 654 1,367 1,419 11,207 620 1,845 448 1,410 lJ45 7,390 140,532 137.700 FiIiancial and siindry Audit 2nd accountancy Bookkeeping services Bank cliai'ges and interest Complltei. ti'ainiiig and niaiiitenance li'iecoverable VAT Legal and prvfessional Subscriptioiis Doiiations Bad debts Sundiy expenses Depreciation 11,195 14,253 276 9,873 871 1,256 1,393 225 1,690 14,543 253 7,413 607 3,300 1,202 200 498 449 1,278 456 ,992 41,79 41,439 TOTAL SUPPORT COSTS 182 J22 179,139 ALLOCATED TO.. I XPENDI'fuRE ON RAISING FUNDS(10.14￿10 CHARITABLE ACTIVITIES {89.86°/01 18,487 163,835 18,165 160,974 182,322 179.139 Page 39