The members of the Council, who are the trustees of the charity and are also directors of the charity for the purposes of the Companies Act, submit their annual report and the audited financial statements for the year ended 31 March 2011. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP 2005) in preparing the annual report and financial statements of the charity, the group accounts incorporating the
consolidated figures for its subsidiary, the London Cremation Company plc and the associated charity, The Golders Green Foundation.
The Society was founded in 1874 by Sir Henry Thompson, Bart. Its objects are:
To achieve these objectives and deliver public benefit the charity:
The Society is a company limited by guarantee and is a registered charity, governed by its Memorandum and Articles of Association dated 26 July 1922 as amended on 14 October 2004 and 17 June 2008 and 26th November 2009.
The Council is elected by the members of the Society. It currently has eight members and met six times this year. The day to day operations of the charity are managed by the Secretary and his staff to all of whom the Council
offers warm thanks for their work and dedication.
The charity has one subsidiary company: The London Cremation Company plc, 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 in North East Kent.
The charity has a close relationship with the Golders Green Foundation, which is a registered charity. It has the power to appoint the Trustees of the Golders Green Foundation.
Company law requires us as Council members to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Society and the group and of the net income or expense of the Society
and the group for that period. In preparing those financial statements we are required to:
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Society and enable us to ensure that the financial statements comply with the Companies Act.
We are also responsible for safeguarding the assets of the Society and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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 gain of the Group for the year was £2,273,799 as compared to a
gain of £1,072,694 for the previous year.
For many years the Society has held a minority shareholding in Kent County Crematorium Plc. During the year a third party made an offer for the entire share capital of Kent, which was recommended for acceptance by the board of Kent.
In view of this recommendation the Society sold its shareholding giving rise to the realised gain of £1,432,781.
These proceeds have been divided equally and reinvested in two investment portfolios; a Protection Portfolio (providing defensive "protection") and Balanced Portfolio (providing longer term "growth"). The investment portfolios
are managed by PSigma Investment Management Ltd. The proceeds from the sale of shares should provide long term financial security and stability for the Society. The group realised profit from the sale of the investment in Kent County Crematorium Plc
The year continued to be characterised by the continued role of the government in death care matters with continuing emphasis on environmental and certification issues. Many of these issues have involved input from the Society and are referred to in
During the year under review the Company's profit before taxation amounted to £1,261,725. In the previous year the profit before taxation amounted to £293,732. The Company carried out 5,523 cremations during the year, an increase of 349
on the previous year.
The excess for the year amounted to £5,999 (2010: £246). No donations were made during the year.
As reported in last year's Report the Council of the Society was unsuccessful in securing dispensation from the requirement to prepare consolidated accounts which are considered by the Council to be confusing to members and give a misleading impression of
the Society's financial activities. The Council's view remains unchanged and the Society continues to incur unnecessary costs as a result of compliance with consolidation requirements.
The Society's Archives are stored at the University of Durham's Palace Green Library (Special Collections Section). Thanks to the library staff they are well maintained and are regularly consulted by scholars. They have proved to be a valuable
resource to the Society's three Council Members currently writing the Development of Cremation in Modern Scotland. This project, funded by the Leverhulme Trust, is nearing completion.
The Society's archives at Durham can be accessed via the internet at http://library.dur.ac.uk/search/c?SEARCH=CremationSoc
The Society's website at www.cremation.org.uk continues to provide free access to a rich source of material on all aspects of cremation in the United Kingdom. It is regularly visited by the public, academics and those involved in the
death care professions. It also provides a useful tool when dealing with enquiries from various sources about cremation and the Society's work. It continues to be accessible via the Public Archive Section of the UK Web Archiving Consortium at http://www.webarchive.org.uk.
Following the improvement in the Society's finances it is intended to carry out changes to the website in the near future in order to modernise it and make it more user-friendly.
With increasing interest and demand for detailed information about crematoria in Great Britain and the Republic of Ireland, the Society's Directory of Crematoria continues to be the definitive publication of its kind. Sales have held up well and the publication
continues to be an important source of income and promotional material for the Society.
The comprehensive nature of its content, ease of use and annual updating ensures that demand remains strong. Information collected as part of the annual updating exercise continues to provide a valuable source of information for government and kindred
cremation organisations with whom the Society co-operates. Presently containing details of 263 crematoria in Great Britain and the Republic of Ireland, all entries are provided free of charge.
The Council is grateful to the staff of cremation authorities for their co-operation in completing the questionnaire enabling the Society to provide the most detailed information available.
Pharos International continued to be the leading subscription publication in Great Britain's cremation movement as well as being one of the leading publications worldwide with copies presently circulating in approximately 40 countries.
Despite the difficult economic climate advertising revenue remained strong and the full benefits of production costs savings as a result of the new printing contract negotiated during the latter part of 2009 are now being experienced.
With the prospect of a further deterioration in the economy during 2011/12 Pharos is unlikely to be absolved from the effects of cutbacks introduced by certain sections of its subscribers. Advertisers will inevitably have to operate on restricted budgets.
Nevertheless due to the quality of its production and content, which is designed to be of interest to a wide section of the death care industry, Pharos is best placed to retain its market position and share.
In 1995 the Society published a research survey entitled British Crematoria in Public Profile carried out by the Department of Theology, University of Durham, under the supervision of Professor Douglas Davies, Professor in the Study of Religion.
A great deal has happened in the intervening years as far as cremation, burial and funeral rites at large are concerned. In view of this the University has been in discussion with the Society and it was agreed to conduct a new survey during the closing months
of 2010. The Society had the opportunity of some input into the survey questionnaire which was sent to all British crematoria during the early part of 2011 and a revised updated version of British Crematoria in Public Profile is due to be published in 2012.
On 6th August 2010 the Secretary and his wife represented the Society at a Commemorative Dinner held by Durham Crematorium to mark its 50th anniversary. Approximately 170 attendees representing all aspects of the death care profession, as well as local
dignitaries, attended. A 50th Anniversary Booklet was published by the crematorium outlining its origins and history. The Society provided substantial material for this publication which carried a suitable acknowledgement.
Continuing the success of previous Cremation and Burial Conferences and Exhibitions the 2011 event was staged at the Grand Hotel, Bristol, during 4th to 6th July 2011. Since the inception in 2007 of joint confeences this is the fifth occasion on which it has been held
and the second time that the International Cremation Federation's General Council Meeting has been incorporated within the programme. This provided the conference and exhibition with an added international dimension to its content. The event was again staged by:
The Cremation Society of Great Britain, the founder and pioneer of the cremation movement in the United Kingdom. It established the first crematorium in the UK and is a founder member of the International Cremation Federation.
The Federation of Burial and Cremation Authorities which represents 90% of all cremation authorities in the United Kingdom and has recently widened its scope to allow full membership of the FBCA to burial authorities.
The Association of Private Crematoria which represents 75% of all private crematoria in the UK. Nearly all new crematoria are being established by the private sector.
The Association of Burial Authorities was formed in 1993 to fulfil the need for a consumer orientated organisation to co-ordinate the activities of burial grounds and provide a tangible link between them and the public.
A diverse programme was provided designed to be of interest to all sections of the death care profession. Legislative issues were covered with papers on The Revision of the PG5/2 Guidance Note by Andrew Mallalieu, Vice President Technical,
Facultatieve Technologies; Improving the Process of Death Certification by Paul Ader, working with the Department of Health Death Certification Programme, and Update from the Ministry of Justice on Coroner, Cremation and Burial Matters
by Judith Bernstein, Head of Coroners, Burials, Cremations & Inquiries Team, Ministry of Justice.
Social and cultural issues were covered by Death and Technology: Shifts in Applications and Public Perceptions by John Troyer, Deputy Director, Centre for Death & Society, British Crematoria in Public Profile by Professor Douglas Davies,
Department of Theology and Religion, University of Durham; Coroners' Inquests and Coronial Reform by Debbie Kerslake, Chief Executive, Cruse Bereavement Care; CBR - Contaminated Body Storage, Autopsy and Disposal by
Dave Butler BEM, Technical Delivery Manager, KBR, and Repatriation: Rhetoric v Reality by Emerson De Luca, Managing Director, Albin International Repatriation.
Practical operational aspects of cremation and burial were covered by presentations on Arnos Vale - Past, Present and Future by Juliette Randall, Chief Executive of the Arnos Vale Cemetery Trust, 'All in Decent Order' - aspects of disused
burial grounds and inscriptions on monuments by The Rt Worshipful Timothy Briden, Vicar-General of the Province of Canterbury, Heat Recovery from Cremators: (a) Redditch Crematorium Energy Recovery Project by Brian Heap,
Goldray Ltd, (b) How it works at Oakley Wood Crematorium by Pamela Chilvers, Bereavement Services Manager, Mid-Warwicks Crematorium, and (c) The Politics and Publicity Issues of Introducing the Crematorium Energy Recovery Project
by Ceridwen John, Climate Manager, Bromsgrove District and Redditch Borough Councils Policy, Performance and Partnerships Directorate; Public Graves - A New Era by John Rotherham, Bereavement Services Manager, Chesterfield Borough Council,
and Abate or burden share - only 18 months to decide! by Brendan Day, Bereavement Services Manager, Sandwell Metropolitan Borough Council.
The international perspective was provided by a presentation on Japanese Tsunami - The Aftermath by Dr Shoji Eguchi, President, Taiyo Chikuro Industries Co Ltd; and ICF Country Reports from United States of America (Jerry Sullivan),
Great Britain (Rick Powell), France (Pierre Vidallet), Italy (Gabrielle Righi), Australia (Darryl Thomas), The Netherlands (Henry Keizer) and Germany (Dr Rolf Lichtner).
Finally in addition to the ever popular Presidents' Panel which this year included Presidents from the British Institute of Funeral Directors, Federation of Burial and Cremation Authorities, Institute of Cemetery and Crematorium Management,
National Association of Funeral Directors and National Association of Memorial Masons, there was a Panel Discussion on Current Issues Facing the Cremation Sector. Chaired by Harvey Thomas CBE, the panel members were Steve Gant,
General Manager, Dignity Crematoria and Cemeteries; Peter O'Neill, Chief Executive Officer, National Society of Allied and Independent Funeral Directors; Professor Douglas Davies, Department of Theology and Religion, University of Durham,
and Richard Barradell, Goldray Ltd Management Consultants.
The event is now becoming securely established on the death care industry's conference calendar due to its excellent organisation, wide range of topical papers and the high quality of its speakers. A post conference evaluation survey showed that over 75%
of delegates felt that the three day conference represented good value for money. With expectations of a further deterioration in the economy it is important that the conference continues to represent value for money, especially for local authorities who are
having to instigate severe cutbacks in their budgets.
The 2012 Cremation and Burial Conference and Exhibition will be held at the Hilton Newcastle Gateshead, between 2nd and 4th July.
The Society is represented on the Group and during the year limited material progress was made on legislation for the re-use of old graves. As a result there has so far been no noticeable impact on the public's use of cremation. However, as the Society's
primary purpose is to promote cremation it continues to maintain a neutral stance on this issue whilst maintaining a watching brief on developments. These include burial law reform, the churchyard closure process, parliamentary business and the
Ministry of Justice's new single exhumation form and guidance notes.
The Council of British Funeral Services is a National Federation of funeral service associations, organisations, groups and others having sectoral interests related to the funeral industry. The Society is represented on the Council which meets regularly twice a year.
The Society was a principal consultee during the process undertaken by the Ministry of Justice (Ministry) culminating in the Cremation (England and Wales) Regulations 2008 which came into full effect on 1st February 2009. During 2010 the Society,
along with other stakeholders, was consulted by the Ministry in order to review the progress of the Regulations and in particular some technical changes that it hoped to introduce. At the end of the consultation period all responses were analysed and discussed
within the Ministry with a view to formulating a way forward.
Unfortunately, due to the impending May General Election they were unable to commence any legislative procedure for taking these amendments forward at that time. This was because they were required to obtain Ministerial approval before commencing any
legislative amendment exercise and there was a period of "purdah" preceding the election when work of this nature is strictly prohibited.
New Ministers have indicated that the proposed amendments to the Cremation Regulations should not be taken forward. They made this decision in large part because of other Departmental priorities, and also because there are other amendments that will
need to be made to the Cremation Regulations as a result of the reform of death certification and it would not make sense to make any of the amendments now.
Coroner Reform: Updating the Cremation Regulations 2008
The Department of Health has now confirmed that reform of death certification which will introduce medical examiners will be taken forward. These reforms are now expected to come into force in April 2013, as opposed to April 2012. This change to
the implementation timetable has been introduced as a result of proposals in the Health and Social Care Bill to transfer the power to appoint medical examiners in England from Primary Care Trusts to local authorities. The date for implementation has
therefore been changed by the Department of Health to ensure that local authorities have time to prepare to accept the responsibility to appoint medical examiners.
Medical examiners will scrutinise all deaths that are not investigated by a coroner prior to registration, and will authorise disposal (cremation or burial) for every case dealt with by them. (Coroners will authorise cremation or burial in every
case investigated by them.) These reforms will clearly require substantial changes to be made to the Cremation Regulations and will result in the reduction of the majority of the statutory forms contained in Schedule 1 of the Regulations as well as
the removal of the role of the medical referee.
The Department of Health commenced consulting on the secondary legislation underpinning these reforms in summer 2011 and it is currently proposed that this consultation will include some questions about the statutory forms contained at Schedule 1
to the Cremation Regulations.
Following the Scottish consultation exercise on Death Certification, Burial and Cremation, in which the Society participated, the Certification of Death (Scotland) Bill was introduced in the Scottish Parliament on 7th October 2010 and eventually
received the Royal Assent on 20th April 2011.
The object of the Act is to make provision about the certification of death and still birth certificates, the provision for Medical Reviewers and Senior Medical Reviewers and their functions and responsibilities.
The legislation was instigated to ensure that measures are put in place to improve the quality of accuracy of the cause of death and to ensure appropriate scrutiny of deaths in Scotland.
With input from stakeholders, including the Society and the Medicines and Healthcare products Regulatory Agency, the Ministry of Justice has collated a draft list of potentially hazardous implants during cremation. The Ministry is also working
with the Department of Health to ensure information about hazardous implants is passed on to crematoria as part of death certification reform.
With the emergence of new technology and medical procedures it is unlikely that any information will be up to date for long and therefore any guidance and advice will have to be provided on an ongoing basis.
Following the Court of Appeal ruling in the case of Mr Davender Ghai v Newcastle City Council the Secretary represented the Society at a meeting at the Department of Communities and Local Government to discuss, along with other stakeholders
and providers, concerns expressed by some members of the Hindu, Sikh and Jain communities, about the quality of provision for Hindu funerals within conventional crematoria.
The meeting concluded that most providers are aware of the concerns of the community and had tailored local provision, where possible, to address the needs of Hindus in areas where they lived. Experience had shown that, in general, the
various communities are happy to compromise, with service providers working closely with funeral directors, although the Muslim communities had not always felt this to be possible.
The government would not be issuing any guidance as it would not be appropriate to prescribe practice in relation to Hindu cremations. However, it was agreed that it would be helpful if the Department of Communities and Local Government
is kept informed in the future about how providers are accommodating the community's wishes, and whether any in the cremation sector are considering further steps, so that the community could be informed.
The Society is a joint founder member of CAMEO and is represented on its Steering Group. The CAMEO Steering Group met regularly during the year under review and co-sponsors CAMEO Master Class Seminars.
The Working Group on which the Society is represented was set up to review CAMEO's existing role once the deadline of 31st December 2012 has been reached for meeting the Department for the Environment, Food and Rural Affairs' 50% abatement
target. The major task after this date is to provide a vehicle for managing a burden sharing scheme and to regulate other schemes that may be introduced and provided for under the government's Air Quality Notes. It will also be necessary to
continue monitoring and reporting to DEFRA on the industry's progress on the installation and operation of abatement plant and also the use of the environmental surcharge.
As previously reported the Steering Group considered that these tasks and responsibilities could best be undertaken by the formation of a company limited by guarantee, made up of non-executive directors from the principal joint founder members of CAMEO,
namely The Cremation Society of Great Britain and The Federation of Burial and Cremation Authorities. This work is nearly complete with attention now being focussed on the terms and conditions of the actual burden sharing contracts to be issued under the
scheme, as well as its practical operation. At the present time CAMEO's membership stands at approximately 170 members.
Since 2008 all cremation authorities who are not going to abate but are intending to burden share, whether under the CAMEO scheme or some other suitable approved scheme, are required to provide details in accordance with the Environmental Permitting
(England & Wales) Regulations 2007 (The Environmental Protection (England) (Crematoria Mercury Emissions) Direction 2008. Failure to comply with these regulations can result in significant penalties including a fine or imprisonment or both.
The success or otherwise of the scheme is dependent to a significant extent on cremation authorities complying with the statutory regulations issued by DEFRA. Where there is consistent and blatant disregard of the Regulations it is hoped that relevant
enforcement agencies will take appropriate action.
Data so far obtained from local authorities and cremator manufacturers indicates every likelihood of the 50% abatement target being met, if not exceeded.
Whenever possible the Society continues to take the opportunity to draw attention to the potential benefits of the process of Resomation® as an adjunct to cremation. This has been done through articles in Pharos International, papers and discussions
at Cremation and Burial Conferences and Exhibitions and by drawing attention to articles appearing in the media on the subject.
The Ministry of Justice continues to hold the view that alkaline hydrolysis does not constitute the burning of human remains and therefore falls outside the current regulatory framework. However this does not mean that the process is necessary unlawful, but it
must comply with environmental legislation.
The Ministry originally decided to go for a full public consultation on alternatives to cremation, including alkaline hydrolysis. The consultation was intended to seek views both on the technical aspects of this form of disposal as well as what the public
reaction might be to this way of disposing with the dead.
As a result of a new coalition government the Ministry has had to prioritise and reschedule a number of tasks. As intimated in the last Report of the Council this has resulted in the postponement for a "Call for Evidence" on alternatives to cremation.
As part of its investment in environmental issues and also to provide further choice the Co-operative Funeralcare, the largest provider of funerals in the UK, has publicly announced that it is investing in the development of Resomation®.
Yarden, the largest cremation provider in The Netherlands, has announced that they are going to introduce Resomation® and work with legislators to facilitate this. According to the influential Dutch environmental organisation TNO, Resomation®
has a number of environmental advantages and is viewed in a favourable light.
In August 2011 a Resomator manufactured in the UK was shipped to a funeral home in Florida USA for installation, but has yet to be fully commissioned. The Society will be viewing the installation once it has been commissioned.
In the light of increasing interest in Resomation® the Society continues to emphasise the need for the regulatory authorities for cremation to become involved at the outset. This will enable the existing legislative and regulatory framework
for cremation to be relatively easily adapted to accommodate Resomation® should this be considered the way forward. It would ensure, like cremation, that there is a national standard and ideally the Ministry of Justice should be pro-active and
not reactive to events as this is likely to lead to a fragmented and poorly regulated use of the Resomation® process.
There can be no doubt about the increasing interest in and acknowledgement of the benefits of Resomation®. Hopefully this will be recognised by the Ministry of Justice.
Through the attendance of members of the Society's Council, namely Revd. Dr. P Jupp and Professor H Grainger, at the Dying and Death in 18th-21st century Europe: Refiguring Death Rites, conference held in in Romania between
3rd - 5th September 2010, the Society has been supporting the establishment of the newly formed Romanian Cremation Society. As part of this on-going support the Society has contributed towards funding of the production of the publication
Cremation in Romania which is now available. The publication carries an acknowledgement of the support being provided by the Society.
In May 2010 the Secretary was advised by the President of the Committee for the Right of Cremation in Greece that Regulations designed to cover technical issues and other matters of detail regarding the establishment and operation of cremation
centres in Greece had been signed by the Ministers of The Interior, Decentralisation and Electronic Governance, Environment, Energy and Climate Change, Health and Social Welfare. As a result it was hoped that in the near future the Municipalities
of Zografou and Schistos could prepare tenders for the establishment of crematoria.
During a visit to Greece in November 2010 as part of an official visit headed by the Archbishop of Canterbury to meet prominent officials of the Greek Orthodox Church, the Society's Vice President The Rt. Revd. Dr Geoffrey Rowell,
Bishop of Gibraltar in Europe, had taken the opportunity to raise the question of cremation with Metropolitan Nektarios. He is a key figure in the response of the Greek Church to the issue of cremation, during a visit to the Bio-ethics
Centre of the Church of Greece.
In September 2010 the Secretary had met with the General Secretary of the Union of Finnish Funeral Authorities during his visit to the United Kingdom. During his meeting with the General Secretary the Society's Secretary was able to provide
an overview of issues facing the UK cremation industry and death care movement generally. He had also taken the opportunity to provide the General Secretary with a tour of facilities at the Garden of England Crematorium which is owned and
operated by the Society's subsidiary.
In December 2010 the Society's Chairman and Secretary met with a delegation from the 101 Institute, Ministry of Civil Affairs, People's Republic of China, comprising of the Institute's Vice Director, four Research Fellows and the Vice Director,
Civil Affairs Bureau Jiangxi Province. The 101 Institute of the Ministry of Civil Affairs is the only national scientific research institute of the funeral and interment industry, which was founded in 1989 with the permission of the Ministry of
Education and the Ministry of Civil Affairs.
During the delegation's visit to the Society's office there was a lengthy and comprehensive discussion about the cremation industry in the United Kingdom as well as an opportunity for the Society to learn more about practices and developments
in China. After the meeting delegates were taken on a visit to a local crematorium to view cremation facilities and particularly the latest technology in the form of abatement plant.
The meeting with the delegation was considered a success as it has enabled the Society to establish contact with a high profile institution recognised by the Chinese government. It has also provided the opportunity for both parties to exchange
views on and learn more about cremation, existing practices and future developments both in China and the United Kingdom.
Claims under this type of membership which are settled from the general fund are now negligible and are easily managed by the Society. Whilst claims are expected to decline and cease completely in the near future, due to the age structure of
the membership, the amount payable per claim is expected to increase, although still well within manageable limits.
The purchase and installation of new database software was completed during the year with staff receiving comprehensive training in its use. The software is operating to expectations and is a significant improvement on its predecessor.
New software maintenance and support contracts are achieving the planned cost savings.
Unfortunately during the year under review it has not been possible to introduce the planned new Associate Scheme. This of course remains a priority for the Society which it attends to address as soon as practicable.
Messrs Watson Day, Chartered surveyors, act as the Society's property managers advising the Society, in its capacity as landlord, on all aspects of its responsibilities arising out of existing and emerging legislation, particularly with regard to
health and safety issues. Necessary and appropriate risk assessments continue to be carried out regularly and their recommendations implemented.
The property continues to be maintained in good order as it represents a significant investment for the Society. During the year under review refurbishment of the ground floor office accommodation was completed to a suitable standard and letting
opportunities are being pursued.
During the year it was not possible to carry out the refurbishment and redecoration the 2nd floor office accommodation. Despite this, and until the necessary work has been completed, the accommodation is being maintained in a safe condition.
The Society will continue to consolidate its existing relationships with allied organisations as well as participating in discussions on cremation related topics on which it can speak with authority. It will co-operate with kindred organisations
when the cause of cremation and other methods of disposal which appear to the Society to be superior to cremation are being promoted and will at all times, through its interests in cremation companies, promote the practice of cremation to the highest
standard with the public's interest uppermost.
It will continue to consolidate relationships already established with government departments and organisations including the Archbishops' Council of the Church of England, British Standards Institute, Burial and Cemeteries Advisory Group,
Council of British Funeral Services, Department for Communities and Local Government, Department for Environment, Food and Rural Affairs, Department of Health, Department of Trade and Industry, Environment Agency, the Human Tissue Authority,
International Cremation Federation, Ministry of Justice, Office of Fair Trading, Office for National Statistics, Public Health Directorate of the Scottish Government and the Review of Coroner Services. It will cultivate relationships with other
government departments and organisations as appropriate and will continue to contribute to any Inquiries or Reviews that may be relevant to the cremation profession.
It will also continue to press government departments for appropriate recognition of Resomation® as an adjunct to cremation together with its regulation so as to enable it to be practised in the UK.
In order to keep abreast of legislative developments as well as ensuring that the Council is fulfilling its statutory duties and responsibilities, the Secretary and Council Members have the opportunity to attend appropriate trustee training courses
whenever possible. As a matter of routine new Trustees have the opportunity to attend a training course providing an introduction to the duties and responsibilities of Charity Trustees. In addition, all Council Members are provided with Briefing and
Guidance Notes issued by its advisers Messrs Farrer & Co and also haysmacintyre in its publication "Charity Briefing". All Council Members also have access to the Charity Commission's electronic version of its publication
"Charity News" and are referred to it when any particular topic is addressed that may be of specific relevance to the Society.
The Charities Act 2006 became law on 8th November 2006. Not all of the Act's provisions can be implemented at once. They will be phased in over a period of time. When they become effective and implementation is required the Society will comply
as appropriate, guided by its professional advisers.
The Council has reviewed the reserves of the Society. This review encompassed the nature of the major income and expenditure streams, the need to match income and expenditure and the nature of the Society's reserves. The Society's principal sources of
funds are incoming resources from charitable activities and income from Brecon House. The Council also considered the nature of the Society's assets which include the assets used directly for charitable purposes, the investment property and the investments
in its subsidiary company and other cremation authorities.
Note 20 to the financial statements shows the surplus in the Society's Unrestricted accumulated general fund at 31 March 2011 amounted to £1,581.011. The equivalent figure for the Group was a surplus of £5,017,165. Unlike the past, the Society now
has sufficient free reserves to underpin the immediate needs of the charity to ensure its smooth running and the carrying out of its normal activities.
The Council regularly reviews various possible methods for generating a higher level of income.
During the year a loan drawn down under a temporary loan facility with the Society's subsidiary was repaid in full, following which the facility was cancelled.
The Council regularly reviews the major risks which the Society may be exposed to with regard to its practical operations. During 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 implement on an on-going basis and is reviewed regularly in order to maintain an up to date Risk Register. The Society maintains
Directors and Officers Liability Insurance cover for all of its Council Members and Secretary.
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 £3,735,860. In the absence of a professional
valuation of all the properties the Society's Council is unable to quantify that excess.
Having taken professional advice the Council considers it prudent to retain the value of the property at its present level of £500K (2010: £500K). The Council believes this to be a fair market value at 31st March 2011
in the light of existing open market rents and the remaining term of an existing lease.
The Directors of the Society (who are honorary and known as Members of the Council) who served during the year, were as follows:-
The Right Honourable The Earl Grey
H. Thomas C.B.E
Professor H.J. Grainger
Revd. Dr. P.C. Jupp
Professor G.F. Woodroffe
The Society's Council comprises highly qualified members prominent in their individual fields of expertise. Nevertheless the Council will continue to increase its expertise in order to widen its influence wherever possible.
The undermentioned members of the Council were also Directors of the Society's subsidiary, The London Cremation Company plc., from which they received total emoluments of £67,000 during the year ended 31st March 2011 (2010:£66,800).
The Right Honourable The Earl Grey
Revd. Dr. P.C. Jupp
H. Thomas C.B.E.
The interest of members of the Council, including family interests, in the shares of the subsidiary at the beginning and end of the year, were as follows:
|Ordinary Shares||Preference Shares|
|The Right Honourable The Earl Grey||100||100|
|H. Thomas C.B.E||1,182||1,182||1,000||1,000|
|Revd. Dr. P.C. Jupp||100||100|
|Non-Beneficial Trustee Interests:|
|The Right Honourable The Earl Grey||220,000||220,000|
The Right Honourable The Earl Grey is a Trustee of the Golders Green Foundation.
So far as the Council is aware, there is no relevant audit information of which the group's auditors are unaware. Additionally, the Council has taken all the necessary steps that Council Members ought to have taken 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.
A resolution will be submitted to the forthcoming Annual General Meeting that Messrs. Larkings, Chartered Accountants, be re-appointed Auditors of The Society.
BY ORDER OF THE COUNCIL
Date: 2nd November 2011
R.N. Arber, Secretary