The North East Surrey Crematorium Board (NESCB) met to discuss the surveyor and treasurer's reports, proposed fees and charges, and set the dates for the 2026 quarterly meetings. The board was also scheduled to consider the distribution of surplus balances to constituent authorities and approve the audited Annual Governance and Accountability Return for the year ended 31 March 2025.

Fees and Charges

The board was scheduled to consider a proposal to increase the standard cremation fee by £30 to £730 from 1 January 2026. According to the Treasurer's Report, the NESCB's cremation charge is among the lowest in the country, ranking 327th out of 334 crematoria. Comparative charges from nearby crematoria were provided, including Putney Vale, Croydon, Kingston, Lambeth, Mortlake, Randalls Park and South London.

It was also proposed that the lease, dedication, and maintenance fees for multiyear memorial products be increased by £1 per year, raising the annual cost from £32 to £33. Single-year renewal prices were scheduled to increase by £2 per year, from £53 to £55. The proposed fees and charges were detailed in Treasurer Report - Appendix A.

Management Agreement Budget

The board was scheduled to review and approve the revised Management Agreement budget for 2025/26 and the original budget for 2026/27, as detailed in Treasurer Report - Appendix B. The gross expenditure budget for 2025/26 was revised to £785,300, down from the original £810,000. The original gross expenditure budget for 2026/27 was set at £839,000.

Major Works and Projects

The board was to discuss revisions and reprofiling of expenditure estimates for major projects, including a pedestrian pathway and refurbishment of the Tree of Life fountain. Details were provided in Treasurer Report - Appendix C.

Main Drive Pedestrian Pathway

The project involves installing a new footpath connecting the main entrance to the chapels at Morden Cemetery. Wandsworth Council was expected to work with legal teams to create a contract on maintenance expenses, with the current proposal suggesting an 80% contribution from NESC and 20% from Wandsworth Council.

The Surveyor's Report outlined three options for the footpath:

• Option 1: A robust and long-lasting solution with a 15-year warranty, costing £140/m².
• Option 2: A solution not requiring a sub-base, costing £100/m² but with a shorter 10-year warranty and greater susceptibility to cracking and ground movement.
• Option 3: Using finishes like gravel, crushed limestone, or woodchip, costing £65–£80/m² but requiring regular maintenance.

The surveyor recommended proceeding with the original specification (Option 1).

Tree of Life Fountain

The Surveyor's Report noted that a design team had been appointed to develop the technical details for the fountain's construction. A new tender process was scheduled for December 2025 and January 2026, with contractor appointment planned for February 2026. In light of the lower number of cremations anticipated this financial year, it was recommended that the tender proceeds with two options: one for the full design, and another for the replacement of the water basin only.

Service Level Agreement and Agency Services

The board was scheduled to approve the Service Level Agreement (SLA) and Agency Services estimates. The SLA covers administrative services provided to the board by Wandsworth Borough Council, with costs and service levels reviewed annually. Agency Services cover reciprocal arrangements between the board and Wandsworth Borough Council for shared services. Details of these arrangements and financial estimates were provided in Treasurer Report - Appendix D and Treasurer Report - Appendix E.

Distribution of Surplus Balances

The board was scheduled to discuss the distribution of surplus balances to constituent authorities. A reasonable working balance was assessed at approximately £200,000, with consideration given to setting aside funds for future cremator replacement. Based on the latest financial projections, it was recommended that the board approve a distribution of £350,000 for 2025/26, a reduction of £50,000 from the original budget. The surplus balances and proposed distribution to each authority were as follows:

• London Borough of Merton: £91,759.86 (26.2%)
• London Borough of Sutton: £88,014.94 (25.1%)
• Wandsworth Borough Council: £170,225.20 (48.6%)

Surveyor's Report

Luca Marzocchini, Surveyor to the Board, was scheduled to present a report providing an update on activities relating to the Management Agreement between the NESCB and Wandsworth Council. The report included updates on business level activity, performance monitoring, staffing, and projects.

The Surveyor's Report also included a Heat Decarbonisation Plan for Morden Cemetery, prepared by Turner & Townsend. The plan aimed to provide the NESCB with viable options for operational decarbonisation, including an understanding of the current energy baseline and potential savings across carbon, costs, and energy. The plan recommended measures such as installing air source heat pumps, upgrading insulation, and installing solar PV panels.

Dates of Meetings 2025/26

The following dates were proposed for quarterly meetings in 2026:

• 10 March 2026 at Sutton Civic Offices
• 23 June 2026 at NESC
• 8 September 2026 at Sutton Civic Offices
• 1 December 2026 at Sutton Civic Offices