REPORT 2024 - 2025
ANNUAL
2024 - 2025
PRESIDENT’S REPORT
The 2024/25 financial year has been one of progress, collaboration, and innovation for the Australasian Cemeteries & Crematoria Association (ACCA). Our focus has remained on representing the sector nationally and internationally, providing valuable resources to our members, and driving positive change to shape and improve the industry.
From its inception, ACCA has been dedicated to providing leadership, professional development, communication, and networking opportunities for the cemetery and crematorium sector. This year, we have continued to deliver on those objectives while expanding our reach and impact.
Developing Resources and Expanding Education
One of the most significant achievements this year has been the launch of the ACCA Learning Hub - a dedicated online platform available to all members and their staff. This resource provides access to short and long courses, webinars, industry-specific materials, and an online community for connecting with peers.
The Learning Hub is a work in progress, and the Board and I are committed to investing in its ongoing growth. New courses and resources will be added regularly. If you have not yet enrolled, please contact admin@accaweb.com.au to gain access.
We have also deepened our engagement with government bodies, education providers, and industry partners to create targeted training for our sector. In collaboration with Services and Creative Skills Australia (SACSA), the Australian Funeral Directors Association, and other key stakeholders, ACCA has been reviewing current accredited training for the cemetery and funeral industries to identify gaps, recommend improvements, and seek funding for new course development.
While there is currently no regulation requiring formal training, the ACCA Board believes that high-quality education benefits everyone - improving service delivery for grieving families, building staff capability, and attracting new professionals to our sector.
Advocacy and Industry Relationships
We have also partnered with organisations such as the Master Stone Mason Association of Victoria and the New Zealand Master Monumental Masons Association to address concerns around cemetery monument safety and promote best practice. The tragic death of a young child in a UK cemetery has underscored the importance of ensuring monuments are built correctly and inspected regularly. For 2025/26, we are developing additional resources and tools to help our members create safer cemetery environments.
ACCA is also working closely with academia, including the DeathTech team, to ensure that the sector is represented in research and that academic findings are shared to inform decision-making and provide valuable insights to the industry.
Member-Led Initiatives
The launch of the Australasian Safety Advisory Committee marks a significant step towards a safer, better-informed sector. This member-led body brings together leaders from across Australia and New Zealand to identify safety concerns, share solutions, and provide practical guidance to the industry. Resources will be shared through conferences, webinars, ACCA News, and the Learning Hub.
This year, we have placed great emphasis on strengthening existing relationships and building new ones across the wider death care sector, both domestically and internationally.
A particular highlight has been our closer collaboration with funeral associations, especially the Australian Funeral Directors Association. Together, we successfully advocated for the Australian Tax Office’s revised determination on GST for the supply of burial right - an important outcome for our sector and a clear example of the power of associations working together with a united voice.
Representing Australia to the World
ACCA continues to actively promote the achievements of the Australian sector internationally. Our CEO, Ben Kelly, has presented to cemetery and funeral professionals in the UK, New Zealand, and Canada - both online and in person - highlighting Australian innovation while learning from global peers.
Board Members Steve Nobbs and Michael Robertson have represented ACCA through their involvement with the International Cremation Federation, contributing to global discussions on cremation standards. A new Technical Committee has also been established, bringing together Australian representatives and leading cremation equipment suppliers to raise operational and safety standards in our sector.
Earlier this year, ACCA - supported by Everlon - coordinated a Cemetery Delegation Tour of China. This provided our members with the opportunity to meet with Chinese cemetery professionals, learn about their practices, and witness the innovative work being done. The tour offered valuable insights into meeting the needs of Australia’s growing Chinese community, and members returned with knowledge that will help enhance services here at home.
ACCA is committed to providing similar opportunities in the future, with further international study tours already being planned.
PRESIDENT’S REPORT
Closing Reflections
This year marks my final term as President, and my time on the ACCA Board is coming to an end. Over the past nine years, I have witnessed - and been privileged to contribute to - significant changes in both our association and the wider industry.
I am proud of the work my fellow Board members, the ACCA team, and our members have achieved in reshaping ACCA into a stronger, more influential national body. I leave with confidence that the association is well-positioned to continue representing its members, advocating for the sector, and building on the strong foundations we have established together.
It has been an honour to serve as President, and I thank you all for your trust, collaboration, and commitment to making our sector the best it can be.
Lauren Hardgrove ACCA President
ACCA BOARD
Lauren
01.07.2024 - 30.06.2025
Steve
01.07.2024 - 30.06.2025
01.07.2024 - 02.10.2024 Dean
01.07.2024 - 30.06.2025
01.07.2024 - 30.06.2025
- 30.06.2025
- 30.06.2025
ANNUAL REPORT 2024 - 2025
2024 - 2025
ANNUAL ACCA CONFERENCE & TRADE EXHIBITION
Adelaide, South Australia
2024 Australasian Cemeteries and Crematoria Association Annual Conference
The 2024 Australasian Cemeteries and Crematoria Association (ACCA) Annual Conference was a landmark event for the deathcare industry, held in the vibrant and historic city of Adelaide. Delegates from across Australia, New Zealand, and beyond gathered for three days of collaboration, learning, and innovation in one of the most unique venues possible—the iconic Adelaide Oval. Surrounded by the rich history of the city and the state-of-the-art facilities of the Oval, this year’s conference set a new benchmark for engagement and inspiration in the sector.
Day 1: A Grand Opening at Enfield Memorial Park
The conference began with an energetic start as attendees registered and explored the expansive trade exhibition. With the backdrop of the lush Adelaide Oval and its iconic scoreboard, the opening showcased a space that beautifully combined history and modernity—a fitting metaphor for the challenges and opportunities facing the cemeteries and crematoria sector today.
The formal opening ceremony was held at the picturesque Enfield Memorial Park, a venue that demonstrated the pinnacle of innovation and environmental design in the industry. Delegates had the opportunity to tour the park’s grounds, admire the stunning gardens, and learn about the cutting-edge technology being used to maintain this world-class facility.
We were thrilled to welcome back Veronica Lees-Amato as our MC for the duration of the event. Veronica brought her trademark energy, enthusiasm, and professionalism, ensuring the program ran smoothly and on schedule. Her lively approach set the tone for what would be an engaging and thought-provoking conference.
Day 2: A Packed Program at Adelaide Oval
Day two saw the conference return to the Adelaide Oval for a full schedule of plenary sessions, breakout workshops, and networking opportunities. The day kicked off with a rousing keynote presentation by Costa Georgiadis, Australia’s favourite gardener. Costa spoke passionately about the importance of cemeteries in fostering community connections and environmental sustainability. His enthusiastic talk encouraged attendees to reimagine their spaces as places of reflection, biodiversity, and healing, leaving delegates inspired to drive meaningful change in their communities.
Following Costa, Emma Goldie from Arrow Bronze, our Platinum Sponsor, took the stage to thank Costa and provide an update on the vital work Arrow Bronze is doing to support the sector. Morning tea, sponsored by Facultative Technologies and accompanied by a coffee cart courtesy of Final Touch, offered delegates a chance to recharge and network before heading into the day’s breakout sessions.
Enfield Memorial Park also hosted technology demonstrations, including autonomous mowers and electric excavators, highlighting the sector’s commitment to sustainability and efficiency. Delegates were inspired by the park’s innovative approach and high standard of service, a testament to the dedication of its team.
The evening concluded with a relaxed and informal Welcome Drinks Reception, generously sponsored by Phoenix Foundry This provided delegates with the perfect opportunity to reconnect with old friends and forge new connections while enjoying the outstanding hospitality of the Enfield team.
Breakout Sessions: Industry Insights and Challenges
The first breakout sessions offered something for everyone. Highlights included:
• Dr. Samuel Holleran explored the intersection of public participation, green spaces, and cemetery design in his talk, The Cemetery and the Park
• Jeff Chancellor delivered an insightful presentation on levels of service, quality assurance, and consumer rating systems, sparking discussions about how Australian providers could differentiate their brands globally.
• Adrien March from Relationships Australia challenged attendees to reflect on diversity and cultural humility in their workplaces, offering practical tools for engaging with diverse communities.
Lunch, sponsored by Worsell, was a culinary delight. Delegates enjoyed a delicious spread while mingling with exhibitors and soaking in the breathtaking views of the Oval.
Afternoon Highlights
The afternoon began with Joe Campbell from Phoenix Foundry, who shared updates on their Excellence Awards program and the remarkable experiences of previous award winners. Delegates were excited to hear about the opportunities available through this initiative and eagerly anticipated the announcement of the 2025 awards.
Jennifer Hickey and her team from Cemeteries and Crematoria NSW provided an informative session on the implementation of the NSW cemetery licensing scheme, shedding light on regulatory developments and their impact on the sector.
ANNUAL REPORT 2024 - 2025
ANNUAL ACCA CONFERENCE & TRADE EXHIBITION
The first panel discussion of the day, moderated by Debbie Hedger from Sunshine Coast Council, tackled the complexities of limited tenure in cemeteries. Featuring South Australian experts Mike Rusby, Jamie Strachan, and Stacey Atkinson, the panel explored the challenges, benefits, and public perceptions of this increasingly important practice.
The afternoon concluded with a powerful session by Sally Douglas and Imogen Carn, founders of Good Mourning. Their deeply personal and moving talk on grief and loss resonated with attendees, shining a light on the importance of community support and open dialogue in the bereavement journey.
After an afternoon tea sponsored by National Granite, the day wrapped up with the second panel discussion. This session, featuring Hidde Verberne from OrthoMetals and ACCA board members, examined the latest global trends and innovations in the cemetery and crematoria sector, providing insights from international conferences and study tours.
The Gala Dinner
The evening was a true highlight, with the Arrow Bronze Gala Dinner held at the stunning Adelaide Oval Hotel. Attendees enjoyed a three-course meal, updates from state associations, and heartfelt speeches from industry leaders, including representatives from AFDA, NFDA, and the New Zealand Cemeteries and Crematoria Collective. The event raised funds for several charities, with donations totaling over $4,900 for causes such as Safe Steps, Little Heroes Foundation, and Stay ChatTY.
The night concluded with live entertainment from Veronica LeesAmato and her band, creating a celebratory atmosphere as the Oval glowed under the evening lights.
Day 3: A Strong Finish
After morning tea, delegates attended breakout sessions covering topics such as:
• Stephen Laing and Ian Athersmith showcased digital solutions for cemetery safety with a live demonstration of Asset Trac’s app and database.
• Karl Nesbitt and Mark Smith explored modern challenges in cemetery management in their presentation, Cemeteries Moving Towards Excellence.
• Clare Mayberry and Matthew Moore from McGregor + Coxall shared their experiences in innovative cemetery design.
• Simon Barnett from Morgan Financial addressed the complexities of managing perpetual funds.
• Warren Roberts discussed the transformative potential of Living Legacy forests in memorialization.
The final day began with the ACCA Annual General Meeting, where we bid farewell to Joe Fortuna, thanking him for his significant contributions to the board. We also welcomed new board members Denise Ora and Kristy Constantine, alongside returning member Steve Nobbs. With such a dynamic team in place, ACCA is poised for continued growth and innovation.
The morning continued with Dr. Julieanne Hilbers from Compassionate Communities, who spoke about the critical role the deathcare industry can play in fostering compassion and connection in Australian communities.
Donna Plavljanic from Relationships Australia-Victoria then took the stage to unveil the ACCA 2025 Training Program. This ambitious initiative includes a cutting-edge online learning management system designed to provide tailored, industry-specific education to ACCA members.
• Ross George provided an update on the Natural Organic Reduction project, highlighting its promise as a sustainable alternative for the deathcare industry.
Lunch, sponsored by National Granite, offered another opportunity for networking in the sunlit grandstands before the final afternoon sessions.
Closing Sessions
The day’s last sessions included a thought-provoking talk by Kosha Gada from Memories Group on how digital innovation is unlocking new revenue streams for the sector. Finally, Jeff Chancellor returned to deliver the conference’s closing keynote, urging attendees to think strategically about their businesses’ futures. His dynamic presentation left the audience with actionable insights and a renewed sense of purpose.
Looking Ahead
Feedback from the conference was overwhelmingly positive, with attendees praising the high caliber of speakers and the diversity of topics covered. Notably, 48% of attendees were first-time participants, highlighting the sector’s growing engagement with ACCA events.
Planning for the 2025 ACCA Annual Conference in Sydney is already underway, with exciting updates to be shared soon. In the meantime, we extend our heartfelt thanks to everyone who contributed to the success of this year’s event—our sponsors, speakers, delegates, and the incredible ACCA team.
We look forward to seeing you in Sydney for another memorable gathering!
Ben Kelly ACCA CEO
ANNUAL REPORT 2024 - 2025
FINANCIAL REPORT
The ACCA Board reports the Association made a loss of $22,141 for the financial year ending 30 June 2025, compared to a profit of $32,110 for the year ending 30 June 2024. This result was primarily due to a 1.6% decrease in income and a 6.4% increase in total expenses, driven largely by higher conference expenses, one-off project-related costs associated with internal processes and ACCA Education preliminary expenses. These increases were partially offset by strong growth in membership subscriptions and a reduction in industry-related expenses.
The major income generating sources for ACCA include:
• Member Subscriptions - The Association’s relevance within the industry remained strong, with membership subscription revenue rising for the sixth consecutive year, increasing by $39,510. The Board remains committed to delivering services that strengthen our role as the ‘peak’ national body for the cemeteries and crematoria sector.
• Annual Conference – The annual ACCA Conference & Trade Exhibition, held at the iconic Adelaide Oval, attracted 200 delegates from across Australia, New Zealand, and beyond. This year’s event was a great success, setting a new benchmark for engagement and inspiration in the sector, offering three days of collaboration, learning, and innovation.
• ACCA Education - The Association remains committed to developing industry-specific training and education in collaboration with members and the broader sector nationwide. We are pleased to report strong interest and participation in on-line workshops on the following topics:
o Supporting Voluntary Assisted Dying
o Vicarious Trauma
o Group Mentoring Series for Staff
o An Introduction to Grief – Onboarding Workshop for New Staff
o Compassionate Customer Service
o Business Planning and Strategic Thinking
The launch of the ACCA Learning Hub has provided members with an expanding library of tools and resources, supporting staff (from grounds maintenance and customer service to senior management) through practical, accessible training that builds skills and supports long-term career growth.
As noted, total income decreased by 1.6%, primarily due to the rescheduling of the Mid-year conference from May/June to July, with higher membership subscriptions offset by reduced ACCA education revenue whilst the new learning system builds momentum.
Operating expenses and marketing activities remained consistent however total expenses for the year rose mainly due to increased annual conference expenses and one-off modernising initiatives such as conducting a legal review and update of the ACCA Constitution; a new contemporary ACCA Logo and brand redesign; the preparation of ACCA Cremation Guidelines; and the expenses associated with the facilitation of an industry merger workshop.
Total income was $690,279, with total expenses of $712,690, resulting in a loss of $22,411. Cash reserves at the end of year were $260,878, down from $301,362 in 2024, reflecting the operating deficit and higher prepaid conference expenditure for the following year.
Finally, The Board extends its sincere thanks to the ACCA CEO, Ben Kelly for his leadership, and to the ACCA office team of Alison Tomolillo and Helena Hu for their outstanding efforts in support of continuously improving the Association such that it provides the highest level of service to its members and advocacy for the industry as a whole.
Dean Matthews Vice President
ANNUAL REPORT 2024 - 2025
DIRECTOR’S REPORT
Your directors present this report on the company for the financial year ended 30 June 2025.
DIRECTORS
The names of each person who has been a director during the year and to the date of this report are:
L. Hardgrove
S. Nobbs
M. Robertson
D. Matthews
R. Moore
J. Fortuna (Resigned 2 Oct. 2024)
D. Ora (Commenced from 2 Oct. 2024)
K. Constantine (Commenced from 2 Oct. 2024)
Directors have been in office since the start of the financial year to the date of this report unless otherwise stated.
COMPANY SECRETARY
B. Kelly was appointed Chief Executive Officer, performing management and secretary duties, on 6 November 2023.
PRINCIPAL ACTIVITIES AND OBJECTIVES
The principal activities and objectives of the Association during the financial year were:
To promote the cemetery and crematorium industry in Australasia.
OPERATING RESULT
The profit of the entity amounted to $22,411.
REVIEW OF OPERATIONS
AFTER BALANCE DATE EVENTS
No matters or circumstances have arisen since the end of the financial year which significantly affected or may significantly affect the operations of the Association.
FUTURE DEVELOPMENTS
The Association expects to maintain the present status and level of operations and hence there are no likely developments in the operations in future financial years.
ENVIRONMENTAL ISSUES
The Association’s operations are not regulated by any significant environmental regulation under a law of the Commonwealth or of a state or territory.
A review of operations of the Association during the financial year indicated a decrease in income of 1.6% from previous year, and an increase of total expenses of 6.4% resulting in the loss result achieved.
SIGNIFICANT CHANGES IN STATE OF AFFAIRS
No significant changes in the Association’s state of affairs occurred during the financial year.
MEMBERS EQUITY
In accordance with the relevant provisions of the Corporations Act, the company does not have share capital. The Constitution of the Company limits liability by way of guarantee. Under the terms of that guarantee every member of the Company undertakes to contribute to the property of the Company in the event of the Company being wound up. The extent of that contribution is limited to $100 per member.
At 30 June 2025 there were 81 full members of the Company to which the above provisions would apply. The total amount the members of the company are liable to contribute if the company is wound up is $8,100.
INDEMNIFYING OFFICERS OR AUDITORS
No indemnities have been given or insurance premiums paid, during or since the end of the financial year for any person who is or has been an officer or auditor of the Association other than a premium paid for Director’s and Officer’s Liability Insurance.
PROCEEDINGS ON BEHALF OF THE ASSOCIATION
No person has applied for leave of court to bring proceedings on behalf of the Association or intervene in any proceedings to which the Association is a party for the purpose of taking responsibility on behalf of the Association for all or any part of those proceedings.
The Association was not a party to any such proceedings during the year.
AUDITOR’S INDEPENDENCE DECLARATION
The auditor’s independence declaration for the year ended 30 June 2025 has been received and can be found on page 3 of the director’s report.
Signed in accordance with a resolution of the Board of Directors
Dean Matthews Director
15 August 2025
I declare that, to the best of my knowledge and belief, during the year ended 30 June 2025 there have been
i. no contraventions of the auditor independence requirements as set out in the Corporations Act 2001 in relation to the audit; and
ii. no contraventions of any applicable code of professional conduct in relation to the audit.
Mr Julius Sommers FCPA P O Box 37 Doncaster 3108
Registered Company Auditor 9092
15 August 2025
FINANCIAL STATEMENTS
Statement of Comprehensive Income
FINANCIAL STATEMENTS
Statement of Financial Position
Statement of Changes in Equity
FINANCIAL STATEMENTS
This financial report is for the Australasian Cemeteries and Crematoria Association Ltd as an individual entity, incorporated and domiciled in Australia. Australasian Cemeteries and Crematoria Association Ltd is a company limited by guarantee.
Note 1: Summary of Significant Accounting Policies
Basis of Preparation
This financial report is a general purpose financial report that has been prepared in accordance with Australian Accounting Standards, (including Australian Accounting Interpretations) and the Corporations Act 2001.
Australian Accounting Standards set out accounting policies that the AASB has concluded would result in financial statements containing relevant and reliable information about transactions, events and conditions. Material accounting policies adopted in the preparation of these financial statements are presented below and have been consistently applied unless otherwise stated.
The financial report has been prepared on an accruals basis and is based on historical costs, modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and financial liabilities.
The financial statements were authorised for issue on the 15th August 2025 by the directors of the company.
a. Income Tax
No provision for income tax has been raised as the entity is exempt from income tax under Div 50 of the Income Tax Assessment Act 1997.
b. Plant and Equipment
Plant and equipment are measured on the cost basis and therefore carried at cost less accumulated depreciation and any accumulated impairment. In the event the carrying amount of plant and equipment is greater than the estimated recoverable amount, the carrying amount is written down immediately to the estimated recoverable amount.
c. Depreciation
d. Employee Benefits
Provision is made for the company’s liability for employee benefits arising from services rendered by employees to the end of the reporting period.
Employee benefits have been measured at the amounts expected to be paid when the liability is settled.
e. Cash and Cash Equivalents
Cash and cash equivalents include cash on hand, at banks and deposits.
f. Revenue
Conference Income is only recognised in the year in which the service is provided. Fees received in advance are recorded as pre-paid conference income. Income from membership fees is recognised at the time of raising a debtor invoice.
All revenue is stated net of the amount of goods and services tax (GST).
g. Goods and Services Tax (GST)
The depreciable amount of all fixed assets is depreciated on a straight-line basis over the asset’s useful life to the entity commencing from the time the asset is available for use.
The depreciation rate used for each class of depreciable asset is:
Office equipment and furniture 20 - 50%
The assets residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period.
Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These gains or losses are included in the statement of comprehensive income.
Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office. In these circumstances the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the expense. Receivables and payables in the Balance Sheet are shown inclusive of GST.
FINANCIAL STATEMENTS
6: Payables
Note 8: Cash Flow Information
Reconciliation of Net Cash provided (used) by Operating Activities to Net Profit/(Loss) from
c. The Association has no credit stand-by or financing facilities in place.
d. There were no non-cash financing or investing activities during the period.
ANNUAL REPORT 2024 - 2025
FINANCIAL STATEMENTS
Note 9: Financial Risk Management
a. Financial Risk Management Policies
The company’s financial instruments consist mainly of deposits with banks, accounts receivable and payable.
The company does not have any derivative instruments at 30 June 2025.
i. Treasury Risk Management
This is not relevant to the company.
ii. Financial Risk Exposures and Management
The main risks the company is exposed to through its financial instruments are interest rate, liquidity and credit risk.
Interest Rate Risk
The company’s exposure to interest risk is not material as it does not have any interest bearing borrowings as at 30 June 2025. The only exposure to interest rate risk is the fall in interest rate which would reduce the interest income received from the deposits in the bank.
Foreign Currency Risk
Foreign Currency Risk arises when financial instruments are recognised in a currency that is not the company’s functional currency. The company’s exposure arises from its dealings with its overseas members and is minimal.
Credit Risk
The maximum exposure to credit risk, excluding the value of any collateral or other security, at balance date to recognised financial assets is the carrying amount, net of any provisions for impairment of those assets, as disclosed in the Statement of Financial Position and notes to the financial statements.
There are no material amounts of collateral held as security at 30 June 2025.
Credit risk is managed and reviewed regularly by the Finance Committee. It arises from exposures to customers and deposits with financial institutions.
The Finance Committee monitors credit risk by actively assessing the rating quality and liquidity of counter parties:
- only banks and financial institutions with an “A” rating are utilised:
- all potential members are rated for credit worthiness taking into account their particular circumstances and financial standing; and
- customers who do not meet the Association’s strict credit policies may only purchase in cash or with recognised credit cards.
At the end of the financial year the company does not have any material credit risk exposure.
Liquidity risk
Liquidity risk is managed by monitoring the company’s cash flow position regularly and ensuring there are sufficient funds to meet all obligations.
Financial Risk Management Policy
The Company’s overall risk management strategy is to assist the company in meeting its financial targets whilst minimising potential adverse effects on financial performance.
b. Financial Instrument Composition and Maturity Analysis
The table below summarises the undiscounted contractual settlement terms for the financial instruments of a fixed period of maturity.
ANNUAL REPORT 2024 - 2025
FINANCIAL STATEMENTS
c. Net Fair Values
Methods and assumptions used in determining net fair value.
The net fair values of listed investments have been valued at the quoted market bid price at balance date adjusted for transaction costs expected to be incurred. For other assets and other liabilities the net fair value approximates their carrying value. No financial assets and financial liabilities are readily traded on organised markets in standardised form other than listed investments. Financial assets where the carrying amount exceeds net fair values have not been written down as the economic entity intends to hold these assets to maturity.
The aggregate net fair values are materially in line with the carrying values and the financial assets and financial liabilities amounts are disclosed in the Statement of Financial Position and in the notes to the financial statements.
Sensitivity Analysis
Interest rate risk
The company does not consider a sensitivity analysis would be relevant and has therefore not performed any analysis in this area.
Note 10: Remuneration of Auditors
Services provided by the Audit Firm
Note 11: Related Parties
a. Key Management Personnel
Any person having authority and responsibility for planning, directing and controlling the activities of the company, directly or indirectly, including any director (whether executive or otherwise) is considered key management personnel.
Note 14: Entity Details
The registered office of the entity is:
Australasian Cemeteries and Crematoria Association Ltd
Our Community House - 552 Victoria Street NORTH MELBOURNE VIC 3051
The principal place of business is:
Australasian Cemeteries and Crematoria Association Ltd
Our Community House - 552 Victoria Street NORTH MELBOURNE VIC 3051
Note 15: Members Guarantee
During the year, no director received any benefit from the company either directly or indirectly.
Note 12: Contingent Liabilities and Contingent Assets
There were no contingent liabilities or contingent assets at balance date. (2025 – Nil).
Note 13: Subsequent Events
No events have occurred subsequent to the reporting period that required disclosure in the financial report.
The entity is incorporated under the Corporations Act 2001 and is an entity limited by guarantee. If the entity is wound up, the constitution states that each member is required to contribute a maximum of $100 each towards meeting any outstandings and obligations of the entity. At 30 June 2025 the number of members was 81.
DIRECTORS’ DECLARATION
The directors of the entity declare that:
1. The financial statements and notes, as set out on pages 4 to 12, are in accordance with the Corporations Act 2001:
a. comply with Australia Accounting Standards; and
b. give a true and fair view of the financial position as at 30 June 2024 and of the performance for the year ended on that date of the entity.
2. In the directors’ opinion there are reasonable grounds to believe that the entity will be able to pay its debts as and when they become due and payable.
This declaration is made in accordance with a resolution of the Board of Directors.
President Lauren Hardgrove
Director Dean Matthew 15 August 2025
2024 - 2025
INDEPENDENT AUDITOR’S REPORT
REPORT ON THE FINANCIAL REPORT
We have audited the accompanying financial report of Australasian Cemeteries and Crematoria Association Ltd (the company), which comprises the statement of financial position as at 30 June 2025, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and the directors’ declaration.
DIRECTORS’ RESPONSIBILITY FOR THE FINANCIAL REPORT
The directors of the company are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards (including the Australian Accounting Interpretations) and the Corporations Act 2001 and for such internal control as the directors determine is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error.
AUDITOR’S RESPONSIBILITY
Our responsibility is to express an opinion on the financial report based on our audit. We conducted our audit in accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of the financial report that gives a true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial report.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
INDEPENDENCE
In conducting our audit, we have complied with the independence requirements of the Corporations Act 2001. We confirm that the independence declaration required by the Corporations Act 2001, which has been given to the directors of the Australasian Cemeteries and Crematoria Association Ltd, would be in the same terms if given to the directors as at the time of this auditor’s report.
OPINION
In our opinion, the financial report of Australasian Cemeteries and Crematoria Association Ltd is in accordance with the Corporations Act 2001, including:
(i) giving a true and fair view of the company’s financial position as at 30 June 2025 and of its performance for the year ended on that date; and (ii) complying with Australian Accounting Standards and the Corporations Regulations 2001.
Mr Julius Sommers FCPA PO Box 37 Doncaster 3108 15 August 2025