The Merton and Sutton Joint Cemetery Board met on Wednesday 04 March 2026 to review the council's operational and project activities at the Merton and Sutton Joint Cemetery (MSJC) and to approve financial estimates for the upcoming year. Key decisions included the approval of the client-side report, the adoption of three meetings per annum for the next financial year, and the setting of zero precepts for the financial year ending March 2027.

Client Side Report

The Board reviewed and approved the council's client-side report, which detailed operational and project activities at the MSJC between 25th June 2025 and 24th February 2026. Andrew Kauffman, Head of Parks Services, presented the report, highlighting that burial numbers and income figures had returned to pre-pandemic levels, attributed to stronger relationships with funeral directors and the republication of the Merton Cemeteries Brochure. Significant infrastructure projects completed during this period included the renewal and repair of landing beams in various sections of the cemetery, and the restoration of the Garth Road perimeter wall and railings. Ancillary projects at the Chapel included structural works to doors and external fabric, and the installation of a new digital piano. The lease for Lilies in the Garden Tea Room in the MSJC Waiting Room was also extended for another year.

Merton and Sutton Joint Cemetery Forecast Outturn 2025-26 and Financial Estimates 2026-27

Zoe Church, Treasurer for the Merton and Sutton Joint Cemetery Board, presented the financial report. The Board was asked to note the current budgetary position for 2025/26 and approve the revenue estimates for 2026/27. A key financial decision was to set the precepts for the financial year ending 31 March 2027 at zero, meaning no additional funds would be requested from the constituent authorities.

The Board also approved leasing the Mess Room and Yard to Glendale's and Idverde at a peppercorn rent. This decision was made to optimise the organisation's tax position, as charging a market rent would have pushed the cemetery's income above the partial exemption limit for VAT, preventing the reclamation of VAT on purchases. The Board also approved amendments to the Fees and Charges, effective from 1 April 2026, which had previously been approved by Merton's Cabinet.

Furthermore, the Board reviewed and approved the Risk Management Strategy and the Risk & Issues Register as of February 2026. The report indicated that the current financial health of the cemetery is essential to ensure it remains self-sufficient and does not precept the constituent authorities. The Board also agreed to adopt three meetings per annum for the 2026/27 financial year, with the first meeting scheduled for November to coincide with the handover of a new contract.

The Board noted that the recent weather had caused damage to footpaths and bearer beams, necessitating health and safety repairs. The report also highlighted that the depreciation of assets is calculated based on their estimated useful life. The decision to lease the Mess Room and Yard at a peppercorn rent was considered to outweigh the minimal rate of return on the asset due to the tax advantages. An Equality Analysis was conducted on the proposed fee changes, concluding that there would be no negative impact on residents or organisations, and all opportunities to promote equality were being addressed.