REGISTERED CHARITY NUMBER: 252498
REPORT OF THE TRUSTEES AND
VNAUDITEO FINANCIAL STATEMEPITS
FOR TME YEAR ENDED 31ST DECEMBER 2023
VOR
THE CHARrrAIILE FV14D OV ThE LONDON
ASSOCIATION OF FUNERAL DIRECTORS
Clemence Hoar Cummin9S
Chartered Accountants
Rlverslde House
1.5 Com0 Street
Romford
E55ex
RM7 7DN

THE CHAR￿ABLE FUND OF THE LONDON
ASSOCIAT1014 OF FUNERAL OIREcfoRS
CONTENTS OF THE FINANCIAL SfATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
Pag•
R•port of th• Tru•tw•
I to 3
Ind•p•nd•nt Ex•mln•r'• R•port
Stat•m•Trt of Flnanclal Artlvltl••
D•lanc• Sh••t
14ot•• to th• Fln•nd•l *•t•m•nts
7 to 11
D•tall•d St•t•m•nt of Fln•n¢l•l Artl¥ltl••
12

THE CHARITABLE AIND OF TME LONDON
ASSOCIATION OF FUNERAL DIRECTORS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2023
The trustees present thelr report wrth the flnanoal statements of the charty for the yèar ended
31st December 2023. The trustees have adopted the provisions of ACCOUn￿ng and Reporting by Charities..
ststèment of Recommended Prattice ap￿1¢able to charities 9￿pann9 their accounts in accordance with the
Flnancial Reporting Standard applicable the UK ant1 Republic of Ireland IFRS 102) leffectr.ve i January
2019).
OBJECTIVES ANO AcfivITXES
ObJ•ctlves and alms
The objects for which the Charttable FurKI was estab115hed are..
the rellef, Sn any suitable manner, of poverty. in partKular among persons and the spouses,
children or other dependents of such pe￿In5 who have engaged In the Dlsposal of the Dead.
whether or not such persons are or We￿ fomiedy members of the Association.
the promotion of education Jnd In parwcular the educats.on and tultk>n of persons seekln9 to
study and be engaged In the Disposal of the Dead
the prornot￿n of ￿searCh Into and the advancement of knowledg• of methods of D15po￿l of
the Dead and the disseminatlon of the results of the Research.
The Chadtable Fund Is attlve in Greater LorKlon and the Home Countles.
Slgnlllcant •ctlvltl
The main a￿VItY of the Charts￿• Fund Ls the prnvI￿ort of eduCa￿On opportunltles for those Involved In the
re and disposal of the deatj.
Thls has Included the estsbllshment and operation of • fornal education course. The course equlps those
engaged In funeral service with the knowle(Jge and skllls to care for the deceased and to gulde the bereaved
through the legal requlrements and •rrangements for dlsposal of the deceased, Including Jdvislng on
appropdate fvneral thtes and practices.
Other educatlon opportunltle5 4re provlded to malntaln. update and enhance the knowled9e and sk1115 of
prattitloners.
Vldeoconferenclng platforms al￿ were used to dellver lettu￿ on rnatte￿ of general Interest to the funeral
sector, providino a cost-effective metht>J ol engagement. As positlve feedback wa5 received, similar
opportunttles wlll be offered In future.
A benefit of the Innovation In dellvery of educatlon has been the opportunlty for Improved access and the
capacity to respond to the continulng geo9raphlcally dl¥erse demand for places.
FINAIICIAL REVXEW
Flnancl•l position
The Trustees and managers Intentyon Is ffj retaln fvnds to enable the Charitable Fund to meet Ilabilldes,
Incurred from its athvlties, as they fall due.
The Charft•ble Fund benefits from retyms on %xne long-held. small Investsments. glfted by the A5s0¢1•tion.
The eduCat￿n provlsSon has the capacty to generate some surplus. which Is retained to 5UPPOrt the
Charltable Fund's attivities. Despite ongoing challenges wlth ri51n9 costs, Trustees and managers will
continue to manage income and costs of education events. with the aim of growing resource to further the
Charitable Fund's objects.
Page I

THE CHARrrABLE FUND OF THE LONDON
ASSOCIATION OF FUNERAL DXRECTORS
REPORT OF THE TRUSTEES
FOR ThE YEAR ENDED 31ST DECEMBER 2023
STRUCTURE. GOVERNANCE AND MANAGEMENT
Gov•rning do¢um•nt
The Charitable Fund of the London Assoclation of Funeral Directors (the 'Charltable Fund.) was established
by ordlnary resolution of the members of the London Association of Funeral Dlrectots I'the Assoclatlon") In
General Meeting on 2fjth February 1944. The Associatlon Is a trade associats.on ol Funeral Dlrertors and
others engaged Sn funeral serwlce.
Thè Charltable Fund operates In accordance w¢th the provisions of rts goveming document, The Rules of the
Charitable Fund I"Rules'l; the prÈvalltng Ru￿5 werè adopted on 17th ooober 1968.
Racrultm•nt and appolntm•nt of n•w tru•t•
In accordance with the RLJles. the Officer5 and Member5 of the Assodatlon'5 Executive Committee ar* tasked
wth provldlng management of the Chanta￿e Fund. Induding the ap￿IntMeftt of Trustee5.
The Rules requlre that Trustees are servlNJ or past Officers or Membets of the A5s0thatlon's Executlve
Committee.
REFERENCE AND ADM1141sfAATIVE DETAILS
R¢gist•r•d Charlty nymb•r
252498
Prlnelpal addr•••
Clo The Secretary
London AssO¢lation of Funeral Dlrectors
70 Western Road
Southall
Mlddle5ex
UB2 5DZ
A11 Trustees In office at the date of approval of the Flnandal Statements had Served throughout the fln4nclal
period.
The Trustee5 untll l June 2023 wer•:
Claire Austln
John Lodge
Slmon Truelove
On l June 2023 the following Trustees werè appolnted
Raymond Bames
Bary Pritchard
Matthew Barber
None recelved any remyneratron for seNlce as a Trustee. nor any relmbLbrsement of expenses.
Ind•p•nd•nt Ex•mln•r
David 8elbin Bsc FCA DChA
Clemence Hoar Cummln9S
Chartered Accountants
Rlver51de House
1-5 Como street
Romford
Essex
RM7 7DN
Page 2

THE CHARThABLE FUND OF THE L014DON
ASSOCIATION OF FUNERAL DIREcfoRS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31sr DecEM8ER 2023
Approved by order of the boartl of trnstees on ...
and signed on Its behalf by:
Raymond 8ames - Trustee
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE CHARITABLE FU14D OF THE LONDON
ASSOCIAT1014 OF FUNERAL DIREcfoRS
Indep•nd•nt •xamin•r's r•port to th• tru*t•w of Th• Charlt•bl• Fund of th• Lond¢)n A•¥oclatk¥n
of Funéral Dlrertors
I report to the charity trustees on my examination of the accounts of The Charltable Fund of the London
Association of Funeral Directors (the Trust) for the year ended 31# D&￿ernber 2023.
Re•ponsib515tlw •nd ba£is of r•port
As the charity trustees of the Trust you are responsible for the preparatr.on of the accounts In accordance
wlth the requlrements of the Charities Act 20111.the Art.).
I report in re5pert of my eXaMinat￿n of the Trust's accounts Carried out under Sertion 145 of the Att and in
carrylng out my examinarion I have followed all applicable Directsons glven by the Charity Commlsslon under
Sectlon 145151{b} of the Att.
Ind•p•nd•nt •x*mln•r'• •t•t•m•nt
I have ¢ompleted my examin•tion. I confirm th•t no materfal matters havè coffle to my atten￿On In
connettion wlth the examination glvlng me caus¢ to belleve that In any material respett..
xcountlng records were not kept In respett of the Trust as ￿￿lTed by Se￿on 130 of the Art,. or
the accounts do not accord wlth those records: or
the accounts do not comply with the applicable requlrements concerning the fomi and content of
•ccounts set out in the CharlUes {Accounts and Reports) Regulatsons 2008 other than any requlrement
that the accounts give a true Jnd fair which Is not a matter congLlere11 as part of an Independent
examination.
I have no concerns and have come across no other matters In UInne￿on wlth the examinatlon to vrfhlch
attentlon should be drawn In thls reFort In order to enable a proper un¢JeTStandlng of the accounts to be
reached.
Davld Belbln Bsc FCA DChA
Clemence Hoar Cummlng5
Chartered Accountants
Rlverslde House
1-5 Como Street
Romford
Essex
RM7 7DN
Page 4

ThE CHARrrABLE FUND OF ThE LOPII>ON
ASSOCIATION OF FUNERAL DIREcfoRS
srATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DecEMBER 2023
2023
UDre*trict•d
fund
2022
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
30,595
27,949
Investment income
476
500
Total
31,071
28,449
EXPENDtTURE 014
Ch•rlt•blo actlvltl•
Charity acdvity
20,SQ6
23,820
Other
(822)
(1,6801
Tot•1
19,684
22,140
Net galnsl(losses) on Investments
1,34•
(2,2861
Nrr 114COME
Il735
4,023
RECONCILIATION OF FUNDS
Total funds brought forward
51,068
47,045
TOTAL FUNDS CARRIED FORWARD
63,803
51,068
The notes forni part of these financlal statements
Page 5

THE CHARThABLE FUND OF THE L014DON
ASSOCIATION OF FUNERAL DIREcroRs
BALANCE SHE
31Sf DECEMBER 2023
2023
Unrnstrlct•d
fund
2022
Totsl
funds
Notes
FIXED ASSETS
Investments
18,258
16,910
CURRENT ASSETS
DÈbtors
Cash at bank
1,390
40,581
47,773
47,773
41,971
CREDITORS
Amounts falllng due wlthln one year
(2,228)
(7,8131
NET CURRENT ASSErs
45,545
34,158
TOTAL ASSETS LESS CURRENT
UABILITIES
63,803
51,068
NET AssErs
63,803
51,068
FU14DS
Unrestricted funds
63,803
51,068
TOTAL VVPIDS
63,803
51,068
The flnanclal statements were 4ppm•d by the Board of Trustee5 and authodsed for Issue on
. and were s19r￿￿ on its behalf by:
Raymon
mes - Trustee
prttchard
ee
Matthew 8arber - Trustee
The notes fomi part of these financial statements
Page 6

THE CHARtTABLE FUND OF TME L01400N
ASSOCIATION OF FUNERAL DIRECTORS
NOTES TO THE FINANCIAL sfATEME14TS
FOR THE YEAR ENDED 31ST DECEMBER 2023
ACCOUNTING POUCIES
Ba•1• of pr•parfng the fin*nd•l #tatsm•nts
The financlal 5taternÈnts of the charity. which is è public benefit ontity undor FRS 101, have been
prepared in accordan￿ wlth the char￿"eS SORP {FRS 102) 'Accountsng and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts In accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (effective
l January 20191., Finan¢sal Reportlng Stant1ard 102 The Financial Reporting Standard applicable In
the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been
prepared under the histr¥ric•l cost conventson. with the exception of investments whith are Included at
market value, a5 modlfied by the re¥4luatyon of certain assets.
Ineom•
All income Is recognlse(I In the Statement of flnandal Actlvltfje5 once the thartty has entytlement to the
fvnds, ￿ is probable that the Income wlll be recelved and the amount can be measured rellably.
exp•ndltur•
abilities are recognlsed as exPend￿Ure as soon as there Is a legal or construttlve obllgatlon
commitb'ng the charity to that expenditure, it Is probable that a transfer of economic benefits wlll be
reqU[￿d In settlement and the amount of the obllgatlon can be measured ￿lIably. Expendlture Is
accounted for on an accruals tya$is an(J has been classlfied under headlngs that aggregate all cost
related to the category. whe￿ costs cannot be dlrectly attributed to partlcuL4r h￿ding$ they have
been allocated to a¢tlvitles on a basls conslstent wlth the use of resources.
Grants offered subjert tt* cond￿10n$ whlch have not been met at the year end date are noted as
commltmenr but not •¢¢rued as exwnditure.
T•xatlon
The charlty Is exempt from tax on Its charltable artiv￿les.
Fund accountlng
Unrestrirted funds can be used In acthance wlth thè tharfthble objectlves at the dlscretlon of the
trustees.
Rexritted funds can only be used for Pa￿cUlar reStrItt￿ purposes wlthin the obJKts of the tharlty.
Retyittlons orlse when speclfted ty the donor or t*ffien fvnds are r•iseO for p•rti¢ulJr re$tritted
purposes.
Further explanatlon ol the naubre and p￿r￿se of each fuThl Is Induded in the notes to the finandal
Statements.
Page 7
ontlnued...

ThE CHARITABLE FUND OF THE LONDON
ASSOCIATION OF FUNERAL DIRECTORS
140TES TO THE FINA14CIAL STATEME14TS - contlnu
FOR THE YEAR ENDED 31sr DECEMBER 2023
INVEsfMENT INCOME
2023
2022
Deposit account interest
476
500
TRUSTEES. REMU14ERAT1014 AND BENEFZT5
There were no trustees. remuneration or other benefits lor the year ended 31st December 2023 nor
for the year ended 31st De¢ember 2022.
Tru•t••s' •xp•nM•
There were no trust￿$, expenses Pald for the year ended 31st December 2023 nor for the year
ended 31st December 2022.
COMPARATZVES FOR TME STATEMENT OIV VZNANCJAL ArnVITIES
Unrestrlcted
fund
INCOME AND ENDOWMENTS FROM
Charltable •ttlvifjes
27,949
Investrnent income
500
Tot•1
28,449
EXPENDThURe ON
Charlt•bl• artlvltl
Charlty attivity
23,820
Other
11,6801
Total
22, 140
Net galnsl{Iosses) on Investments
{2,286)
NET INCOME
4,023
RECONCXLIATZON OF FUNOS
Total fvnds brought forward
47,045
TOTAL FUNDS CARRIED FORWARD
51.068
Page 8
continued...

THE CHARITABLE FUPID OF THE LONDOII
ASSOCIATION OF FV14ERAL DIREcfoRS
NOTES TO THE FZNANCIAL STATEMEI4TS- contlnuod
FOR THE YEAR ENDED 31ST DECEMBER 2023
FIXED ASSET 114VESTMENTS
Unllsted
Investments
MARKET VALUE
At 1st January 2023
Revaluations
16,910
1,349
At 31st December 2023
18,258
NET BOOK VALUE
At 31st December 2023
18,258
At 31st D￿mber 2022
16,910
There were no Investment assets outside the UK.
Ffjxed Asset Investments held in COIF funds a￿ valued at the mld market value at the year end. Any
thange In m4fket Value Is shown In the Statement of Hnancial A￿l￿tIes.
DEBTORS: AMOUNTS VALUNG DUE wrrHIN 014E YEAR
2023
2022
Prepayments and accruqd Income
1,390
CREDITORS: AMOUNTS fALUNG DUE WITHIN 014E YEAR
1023
2022
Trade credltt*rs
Other creditors
2,228
7,812
2,22•
7,813
MOVEMENT IN FUNDS
Net
movement
In fund5
At
31.12.23
At 1.1.23
UThr•#trlct•d fufid•
Genèral fund
51,068
12,735
63,803
TOTAL FUNDS
51,068
12.735
63,803
Page 9
conb"nued...

THE CHAR￿A￿LE FV140 OF THE LONDON
ASSOCIATIOII OF FUNERAL DIREcfoRS
NOTES TO THE F114ANCIAL STATEMEfffs - c*)ntinu•d
FOR THE YEAR ENDED 31ST DECEMBEA 2023
MOVEMENT IN FUNDS- cofitlnu•d
Net movement In fvnds, Induded In the above ao as follows:
Incomlng
Resources
e¥pended
Galns arml
losses
Movement
in funds
Unr••trlrt•d luTrd*
General fund
31,071
(19,684)
1,348
12,735
TOTAL FUNDS
31,071
(19,684)
1,348
12,735
CoM￿rat1v•1 for rnov•m•nt In fund•
Net
movement
In funds
At
31.12.22
At 1.1.22
Unr••trfrt•d fund•
General fund
47.045
4.023
51,068
TOTAL PU14Dg
47,045
4,023
51,068
Comp•r•tl¥e net movement In fvnds, Induded In the atw)ve ¥e Js follows:
Incoming
Resources
exFended
Gains and
losses
Movement
In funds
Vnr••trlct•d fund•
General fund
28,449
(22, 140)
(2.286)
4,023
TOTAL fUNDg
28,449
{22,140)
12,286)
4.023
A Cu￿ent year 12 months and p￿Or year 12 months comknned pos*tlon 15 a5 follows:
Net
movement
in funds
At
31.12.23
At 1.1.22
Unr•strlct•d fund•
General fund
47,045
16,758
63,803
TOTAL FUNDS
47,045
16,758
63,803
Page 10
continued...

ThE CHARtrABLE FUND OF THE LONDON
AssoaATION OF FUNERAL DIREcfoRS
NOTES TO TME FINANCIAL sfATEMENTS - continu•d
FOR THE YEAR ENDED 31sr DECEMBER 2023
MOVEMENT 114 VUI4DS- contlnu•d
A current year 12 months and prbor year 12 months combined net movement in fvnds. Induded In the
abov• a￿ as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
In funds
Unr•strlct•d fund•
General fund
59,520
(41,824)
(938)
16,758
TOTAL FUNDS
59,520
{41,824)
{9381
16.758
RELATED PARTY DISCLOSURES
There were no related party transartions for the year tnded 31st December 2023.
Page 11

ThE CHARITABLE FUND OF THE L014DON
ASSOCIATION OF FUNERAL DIRf cfoAS
DETAILED STATEMENT OF FIPIANCIAL ACYIVITIES
VOR THE YEAR ENDED 31ST DECEMBER 2023
2023
2022
INCOME APID ENOOWME14TS
Charltabl• •ctl¥ltl
Gift5
Course fees
30.595
27,948
30,595
27,949
Inv•stm•nt Incom•
Deposlt account Interest
476
500
Tot•1 Incomlng r••oiirc
31,071
28,449
expeNOITURE
Ch•rttabl• actlvltl
Course expenses
Student Awards
13,169
296
16,172
13,465
16,172
Sypport co•ts
FSn•n¢•
8ank char
Independent examlnerfs fee
i•0
864
106
762
1,0
868
Oth•r I
Adminlstrators costs
$,175
5,100
Total resources expended
19,684
22, 140
N•t Incom•
11,387
6,309
Thls page doe5 not fomi part of the statutory hnandal statements
Page 12