The Central Durham Crematorium Joint Committee met to discuss a mid-year increase to cremation fees, the annual governance statement, and the revenue outturn for the financial year. Members were also scheduled to discuss a review of the committee's constitution and a forward plan for the coming year. In addition, the committee was expected to review a quarterly performance and operational report.

Fees and Charges

A mid-year increase in cremation fees for the Central Durham Crematorium was scheduled to be discussed. According to the report pack, cremation fees and charges were increased by £50 (5.71%) in 2025/26, bringing the total to £925.

It was noted that Durham's 2025/26 cremation fees are £141 lower than the regional average. A further proposed mid-year fee increase of £50 from October 2025 would help prevent the gap between Durham and the regional average from widening further, although Durham fees would still be £91 below the regional average.

The report pack stated that it would be proposed that cremation charges increase by £50 (5.41%) per cremation from £925 to £975 (inclusive of £30 medical referee fee), effective from 1 October 2025.

The report also noted that it would be proposed that the prices for the off peak slots (£715) and direct cremations (£660 attended and £520 unattended) not be increased at the same time, in order to support choice and help with the overall cost of funerals.

The report pack noted that, with a prudent estimate of 2,300 cremations for the year, a £50 increase in the cremation fee from 1 October 2025 was budgeted to generate an additional £57,500 income in 2025/26, with additional income for a full year of £115,000.

Annual Governance Statement

The Central Durham Crematorium Joint Committee was scheduled to consider the Annual Governance Statement (AGS) for the year April 2024 to March 2025. The AGS demonstrates how the Joint Committee complies with the requirements of the Accounts and Audit Regulations 2015 in relation to the annual review of the effectiveness of its system of internal control.

The AGS is based around seven assertions in relation to good governance, financial management and internal control. These include:

• We approved the accounting statements prepared in accordance with the guidance notes within this Return.
• We maintained an adequate system of internal control, including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness.
• We took all reasonable steps to assure ourselves that there are no matters of actual or potential non-compliance with generally accepted good practice that could have a significant financial effect on the ability of the body to conduct its business or on its finances and have reported our financial results to our host authority for inclusion in their accounts.
• We carried out an assessment of the risks facing the Joint Committee and took appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required.
• We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems.
• We took appropriate action on all matters raised during the year in reports from internal and external reviews.
• We considered whether any litigation, liabilities or commitments, events or transactions, occurring either during or after the year-end, have a financial impact on the Joint Committee and where appropriate have included them in the accounting statements.*

The annual Internal Audit report provided a 'Substantial' overall assurance opinion on the adequacy and effectiveness of internal control operating across the Joint Committee in 2024/25. This opinion was scheduled to be taken into account when considering the Annual Governance Statement.

Revenue Outturn

The committee was scheduled to discuss and approve the Joint Committees Annual Return for the Central Durham Crematorium Joint Committee for the financial year ended 31 March 2025. The report pack included details of the final outturn position against the approved budgets for 2024/25.

The revenue outturn was a surplus (before transfers to reserves and distribution of surpluses to the partner authorities) of £1,157,220 against a budgeted surplus of £1,060,741, which is £96,479 more than the budgeted position.

The report pack stated that, in line with the CDCJC Reserve Policy to maintain a General Reserve of 30% of the income budget, a transfer to the General Reserve of £71,360 was required from the Major Capital Works Reserve at year end. This transfer, in addition to the transfer in of the revenue surplus, combined with the funding of the capital programme results in a net transfer to the Major Capital Works Reserve of £122,610.

The retained reserves of the CDCJC at 31 March 2025 are £1,927,799 along with a General Reserve of £652,760, giving a total reserves and balances position of £2,580,559 at the year end.

Changes to Constitution/Terms of Reference

The Central Durham Crematorium Joint Committee was scheduled to review its constitution, which is reviewed annually in accordance with the Annual Governance Statement requirements.

The Constitution was last presented to and approved by members on 26 June 2019 and confirmed in an Agreement under Seal dated 4 July 2019.

The report pack noted that the Constitution, as adopted in 2013 and updated in 2019, retained the constituent authority legal titles, expenditure and subsequent surplus distribution arrangements to Durham County Council and Spennymoor Town Council on an 80/20 basis, as well as policies concerning the transfers to reserves of retained surpluses.

The constituent authority membership appointments and asset ownership remain as per the original constitution of 3 May 1983.

Forward Plan

The Central Durham Crematorium Joint Committee was scheduled to consider a forward plan of meetings for the forthcoming year.

A proposed schedule of meetings for the remainder of 2025/26 was included in the report pack, showing a forward plan of reports that will be presented, including the reports for the next Annual General Meeting in June 2026.

Quarterly Performance and Operational Report

The Central Durham Crematorium Joint Committee was scheduled to receive a quarterly update relating to performance and other operational matters.

The report pack included details of the number of cremations for the period 1 April to 31 May 2025 inclusive, with comparative data in the same period last year:

* = Non-Viable Foetus (NVF)

The report pack noted that there have been 4 NVF cremations undertaken for the period covered by this report compared to 2 in the comparable period last year, which is an increase of 2 NVF and a decrease of 71 cremations.

The report pack also included the number and value of the memorials sold in the period April to May 2025 compared to the same period the previous year. In overall terms the number and value of memorials sold of 29 / £7,684 compared to 47 / £9,887 in the same period last year shows a decrease of 18 / £2,203.

The report pack stated that a member of staff has indicated that they are wishing to undertake the ICCM certificate in cemetery and crematorium management¹.

The report pack also noted that arrangements have been made for representation at the Institute of Cemetery and Crematorium Management ICCM Learning Convention and Exhibition which is to be held at Chesford Grange Hotel, near Kenilworth from 29 September to 1 October 2025. It is proposed that the Bereavement Services Manager and the Chair attend this conference as representatives of the Central Durham Crematorium Joint Committee.

The report pack stated that the committee is part of the ICCM Metal recycling scheme, whereby metals are collected from out site and a monetary disbursement is made to death related charities, the second round of metal recycling for 2025 has been opened and the Great North Air Ambulance and Marie Curie Cancer Care have been nominated.