ACCA ANNUAL REPORT

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2019 - 2020

ACCA ANNUAL REPORT

20 19

20 20

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PRESIDENT’S REPORT CONTENTS

Suite North 1/215 Bell St, Preston, Vic, Australia 3072

T: +61 3 9863 6914 F: +61 3 9863 6901 E: [email protected]

accaweb.com.au

01 PRESIDENT’S REPORT

ACCA President David Molloy

02 ACCA BOARD

2019 - 2020

03 MEMBERSHIP STATISTICS

2015/16 - 2019/20

04 ANNUAL CONFERENCE

Alice Springs, Northern Territory

08 ACCA FINANCIAL REPORT

09 INDEPENDENT AUDITOR’S REPORT

10 DIRECTOR’S REPORT & DECLARATION

11 INFORMATION ON DIRECTORS

12 FINANCIAL STATEMENTS

ANNUAL REPORT

2019 -2020

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PRESIDENT’S REPORT CONTENTS

Suite North 1/215 Bell St, Preston, Vic, Australia 3072

T: +61 3 9863 6914 F: +61 3 9863 6901 E: [email protected]

accaweb.com.au

President’s Report 2019/20

The general feeling around the traps is that 2020 has been not much more than a dirty word.

Across the nation we have all endured challenges that that are far removed of the services that we are all engaged in delivering to our client families. As a sector that provides comfort to our families, the restrictions imposed by government have given us cause to re-align how we provide that comfort from 1.5 metres. In what could be seen as a year on hold, we can all reflect on new ways of communication, service delivery and operational procedures. I am sure many of these will be retained when we find our new normal.

The most difficult decision the ACCA Board has had to make is deferring the Annual Conference (Canberra, ACT) until 2021. The ACCA Annual Conference brings us all together to learn, meet others from within the industry and to see new products available from association Sponsors and industry suppliers. ACCA CEO Chris Harrington has compiled a thorough report of the 2019 Alice Springs conference. I am sure that those that were able to attend would have taken many ideas and a greater understanding of the difficulties that a dry and remote Australian community face.

The 2021 Annual Conference is sure to be again of exceptional standard.

An application is underway for ACCA to become an Registered Training Organisation (RTO). Once this status is achieved ACCA Education will be able to deliver Nationally Accredited training. While this application is processed, non-accredited professional short course training is being developed, with the first sessions already held in Perth WA back in March before the COVID-19 restrictions stopped everyone from travelling and hence hindered our delivery.

We will be continuing to develop further courses utilising experienced industry experts. These short courses will be again offered once the borders open and travel is possible.

As all in-person seminars, events and conferences having been cancelled, ACCA has responded with industry update emails. Although electronic communication is not as engaging as face-to-face discussions, these emails have been successful in providing relevant information and COVID-19 updates to members. We have also commenced reviewing and updating each of the ACCA Policies and Guidelines documents. Many of these Guidelines documents have come in very handy as an informed resource tool for our businesses. Our Facebook activity continues to grow as our reach broadens with many local and international articles being shared. ACCA CEO Chris Harrington has also produced and shared a number of video updates with our 2020 sponsors and other

The pandemic has seen an increase in the number of Webinar sessions. ACCA co-hosted a webinar with the NZCCC and other international industry counterparts, which identified the varying measures taken in different countries in response to the COVID-19 Pandemic. As frustrating as our government restrictions have been, there seems to be a clear “reward for effort” result. In some parts of the world some facilities imposed funeral restrictions while others did not. This caused confusion within those communities and an apathy to the

circumstance. Aside from ACCA’s participation in these Webinars, members too have been able to access Webinars via various invitations.

Further to this international presence, we hosted the winner of the 2019 Phoenix Industry Excellence Award (co-sponsored by the OACPF) exchange winner Meghan Henning, who visited prior to the COVID-19 border closures. Sadly Brenda Bowers (Ballarat) has had to defer her trip to Canada until 2021.

ACCA engaged with both member and non-member facilities in order to gain a National Snapshot into the Nation’s Cremation capability. Shortly after the commencement of this survey, ACCA was contacted by the Department of Home Affairs in Canberra requesting this information. We appreciate everyone contributing to this data collection as it came at a time when we were all trying to stay compliant with the ever changing restrictions.

ACCA made applications to both the Victorian Government Business Grant ($10,000) and the JobKeeper allowance and was successful in both.

These funds have assisted in the running costs of your Association, which has somewhat offset the losses to our income from cancelled events.

On a personal note I would like to thank the ACCA office staff, Board members and our Sponsors (Arrow Bronze, OpusXenta, Phoenix Foundry, Facultatieve Technologies OrthoMetals & Robbers Engineering, and Fu Shou Yuan International Ltd for their unwavering commitment during an unprecedented year.

I would also like to thank you, the ACCA Members, for your continued support and connection throughout this year. It proves to me more now than ever, that by staying connected and supporting each other through our association, that we are able to better manage our businesses and stay relevant and informed.

As we move toward a very different 2021, I look forward to returning to a somewhat normal environment and catching up with you all…

face-to-face.

Best Regards

David Molloy

David Molloy ACCA President

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ACCA BOARD MEMBERSHIP STATISTICS

Members of the ACCA Board Ronald Bawden

01.07.2019 – 30.06.2020

_________________________________

Lea-Ann McNeill

01.07.2019 – 30.06.2020

_________________________________

Lauren Hardgrove

01.07.2019 – 30.06.2020

_________________________________

Christopher Stockley

15.10.2019 – 30.06.2020

David Molloy

01.07.2019 – 30.06.2020

_________________________________

Tania Howard

01.07.2019 – 15.10.2019

_________________________________

Darryl Thomas

01.07.2019 – 30.06.2020

Board Meetings

Location and Date of Meetings:

Mackay

^05.08.2019 _________________________________

Melbourne

^02.12.2019 _________________________________

Canberra

^03.02.2020

Zoom Meeting

^27.04.2020 _________________________________

Zoom Meeting

^15.06.2020

C Ashton Shirley

October 1985 - June 1987

Graeme Macgill

June 1987 - October 1987

Ian Roddick

October 1987 - October 1990

Kevin Crowden (Dec)

David Blake

Peter Maclean

Koos Adrichem

Bruce Macumber

James Mckay

Pieter Den Boer

Darryl Thomas OAM

Brendan O’Connor

Bryan Elliott

Armen Mikaelian

Peter O’Meara

Peter Deague

September 2016 – June 2017

Darryl Thomas OAM

ACCA Board 2019-2020

PAST PRESIDENTS

Honour List

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ACCA BOARD MEMBERSHIP STATISTICS

New Members

Full 4

Corporate 7

Affiliate 0

International Corporate 1

Resignations

Full 2

Corporate 4

Associate 0

International Corporate 0

ACCA Full Members

New South Wales 19

Victoria 5

Queensland 37

South Australia 7

Western Australia 8

Tasmania 2

ACT 1

Northern Territory 2

New Zealand 3

Total 84

ACCA Corporate Members

Victoria 18

ACT 0

Queensland 6

Western Australia 0

New Zealand 6

Malaysia 3

China 4

Japan 1

USA 1

Canada 1

Mongolia 1

The Netherlands 1

Italy 1

United Kingdom 1

Total 64

Associate Fellow Members

Total 2

Associate Members

Total 3

Affiliate Members

Queensland 1

Total 2

ACCA Full Members

2015 - 2016

2016 - 2017

2017 - 2018

2018 - 2019

2019 - 2020

New South Wales 20 19 20 19 19

Victoria 4 3 4 5 5

Queensland 15 17 33 34 37

South Australia 9 8 8 7 7

Western Australia 8 8 8 8 8

Tasmania 2 2 2 2 2

ACT 2 2 1 1 1

Northern Territory 2 2 2 2 2

New Zealand 3 3 4 4 3

ACCA Corporate Members

2015 -

2016 2016 2017- 2017 2018- 2018 2019- 2019 2020-

New South Wales 12 12 18 17 17

Victoria 11 11 16 17 18

Queensland 0 1 4 4 6

South Australia 5 4 2 2 3

ACT 2 2 1 0 0

Western Australia 0 0 1 1 0

New Zealand 5 4 5 5 6

Malaysia 3 3 3 3 3

China 5 5 3 4 4

Others 5 7 6 7 7

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2019 ANNUAL CONFERENCE 2019 ANNUAL CONFERENCE

2019 Annual ACCA Conference Report THE HEART OF THE MATTER

2019 Annual ACCA Conference – 13-17 October 2019

Alice Springs in the Northern Territory provided an amazing location for the 2019 Annual ACCA Conference. 150 delegates made the trip to the heart of Australia to come together with colleagues and friends to learn more about our industry and to share with and learn from each other. It was also a chance to celebrate some of the great achievements and milestones reached by many who work in cemeteries and crematoria.

One of our goals each year is to keep the conference program evolving and the business sessions fresh and exciting so that it is the most important annual event on the cemeteries and crematoria calendar each year.

The 2019 conference was officially opened by Councillor Damien Ryan, the Mayor of Alice Springs.

Councillor Ryan is an incredibly busy and capable man, but gave generously of his time to our conference to tell delegates a little about his town and its people. He then backed this up by hosting us two days later at the Alice Springs Cemetery where delegates sat in the new open-air chapel before touring the cemetery grounds.

Local Funeral Directors, Centre Funeral Services provided two of their funeral transfer vehicles to the cemetery for delegates to see. One of these vehicles travels thousands of kilometres across very rugged terrain, and is designed to handle harsh conditions. Like many things in Alice Springs, this vehicle was unique.

Our first presenter was Ken Lechleitner, a local indigenous leader in Alice Springs. Ken spoke of indigenous funeral and burial customs, or ‘Sorry Business’ as it is known in indigenous terms. Ken was a positive and uplifting personality, and whilst he taught us much about indigenous customs, he also gave us the important reminder that in many facets of our lives we are all the same, regardless of where we are from.

According to Ken, ‘we all get born, and we will all eventually die. In those two things we are all the same. It’s the bit in the middle that we have to

Dr Maiken Ueland from the Australian Facility for Taphonomic Experimental Research (AFTER) spoke to delegates about the amazing work that her organisation does around the decomposition rates and behaviours of the human cadaver. This important research helps our industry to better understand and plan for future burial spaces, and forms a vital part of the long-term planning for cemetery land and its use.

Estelle Muspratt from the Australian Office of War Graves gave delegates an insight into the final commemorations of Australian War veterans. Estelle is a very knowledgeable and passionate advocate for our war veterans and shared many examples of how the work cemetery and crematoria staff do assists families to commemorate and memorialise their loved ones who served our country in times of conflict.

Ethan Redshaw from the Northern Territory

Government spoke about the challenges of creating a new Burial and Cremation Bill. He was able to share many common issues with delegates and in return received lots of thoughts and ideas from conference attendees to assist his project. Having a properly regulated cemetery and crematoria environment is paramount to the success of providing quality services to communities, and we wish Ethan and his team very well as they navigate their way through this important project.

Having the conference in a region like Alice Springs, which has not had any decent rainfall in many years, was the perfect backdrop to introduce Peter Brueck from WaterWise Consulting to speak to delegates about modern irrigation strategies and ways to more effectively utilise this valuable and scarce commodity called water. Thank you to Toro Australia for arranging to have Peter join us in Alice Springs to share his knowledge with delegates. Peter expressed an interest in returning to future ACCA events to share more of his knowledge and to work with ACCA Members at an organisational level for any irrigation needs they may have.

Day one of the conference also provided updates from the AFDA and NFDA, both are national funeral director associations supporting the funeral sector in Australia.

As well as these updates, delegates also heard from

Ken Lechleitner

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2019 ANNUAL CONFERENCE 2019 ANNUAL CONFERENCE

Crematoria Education and the status of the application for ACCA to become a Registered Training

Organisation (RTO). ‘ACCA Education’ will be the vehicle through which the industry will be able to access accredited professional industry training, and gain a Certificate Qualification in the process. Exciting times for the industry in 2020 and beyond.

The main official conference dinner was held on the Monday night of the conference at The Old Quarry.

This old disused quarry has been converted into an amazing open space and has the West McDonnell Ranges as its backdrop, and features some incredible rock wall faces onto which the evening sun sets, lighting the entire area up in an intensely beautiful orange colour. This night also marks an opportunity to thank ACCA’s Principle Conference Sponsor Arrow Bronze.

Managing Director Hymie Jechilevsky, spoke of the warm welcome he had been given by the industry since he commenced at Arrow Bronze earlier this year. With Denim and Diamonds as the theme for the night, delegates took the opportunity to dress for the Aussie outback with lots of denim jeans, shirts, boots, and the odd bit of bling to sparkle as the sun went down. It was a fantastic night with everyone in great spirits, enjoying the incredible surroundings of the ranges whilst sharing a meal together under the stars.

Day two of the conference opened with the Annual General Meeting of the association, where the past 12 months of ACCA activities and projects were recounted and shared with those in attendance.

The AGM also saw the appointment of a new Board of Directors for ACCA. Darryl Thomas OAM completed his term as President and was appointed to the position of Director. It was great to retain someone with Darryl’s experience and knowledge of the association as a Board Director to assist and mentor the other Board Members.

David Molloy (Nudgee Cemetery, QLD) was elected to the position of President unopposed, and he brings a wealth of association knowledge and experience to the position from his many years on the Executive of the QLD State Association (QCCA). Departing Director Tania Howard completed her two year term and did not opt for a further term on the Board. Thank you to Tania

The Board also welcomed first time Director Christopher Stockley from Toowoomba Regional Council in QLD. Christopher has a strong

understanding of the Council Cemetery environment and will be a valuable asset to the Board particularly in representing the needs of other ACCA Members with council administrations. Current Board Member Lauren Hardgrove was appointed to the position of Vice President and continues her current term on the Board, as does Ron Bawden and Lea-Ann McNeill.

The inaugural International Symposium held at the ACCA Conference this year was a great success.

Delegates gained an insight into the cemeteries, crematoria and funeral industries of China, New Zealand, United States of America and also Canada.

Each presenter gave many practical examples of how they are coping and adapting to their changing

environments, and shared their opinions on some of the ideas from delegates in the room as the panel of speakers gathered together to discuss topics in an open forum. Thank you to Jason Wu (China), Shelley Angus (NZ), Lauren Blevins (USA), and Paul Taylor (Canada) for your generosity of time and effort to be with us this year in Alice Springs.

To cap off the day, delegates attended the evening networking event and expressed their gratitude to our international speakers by dressing up in the national dress of the country of their choice. There was lots of colour and laughter in the room as delegates donned sombreros, togas, Hawaiian shirts, kilts and cravats, and celebrated a fantastic day of international industry education.

Day 3 of the conference brought delegates some real- life working examples of how cemeteries have addressed problem issues, dealt with natural disasters and even reacted to a horrible terrorist event, and on each occasion achieved amazingly positive outcomes for their respective communities.

Listening firstly to Helene James from the Townsville Regional Cemetery tell the story of an indigenous artwork project that not only resolved some negative issues they had been experiencing from particular visitation habits at the cemetery but ended up giving them a strong connection with and gaining them great respect from the local indigenous community. To top it

ACCA Conference Dinner

ACCA Board

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2019 ANNUAL CONFERENCE 2019 ANNUAL CONFERENCE

Helene’s colleagues Bradley O’Neill and David Welton also from Townsville Regional Cemetery then recounted the enormous challenges they and their team faced during the devastating floods in Northern Queensland in Feb/March 2019. Bradley and David spoke of the coordination between different teams that was required, the difficulty in managing the expectations of the public who wanted burials to occur even while the entire cemetery was completely underwater. They also shared the lessons they learned throughout the process, which have been invaluable to their development as a team and as colleagues.

The importance of well thought out and considered future cemetery planning cannot be understated. The significant resources invested into a new cemetery development can quickly be whittled away if we have not thoroughly researched the options and considered different strategies. Murray Slavin and Stuart Neal from Slavin Architects spoke to delegates about how

cemeteries are the ‘Lungs of the City’ and how

important it is to provide for communities needs beyond just traditional burial and cremation services.

The last of our 2019 conference speakers was Cindi Crooks from New Zealand. Cindi gave an inspirational and well- prepared account of the horrible terrorist event in Christchurch NZ in March last year. Cindy and her team coordinated the burial of 52 Islamic people killed in this tragic event.

From the communication with families arriving in New Zealand from other countries, to the

coordination of digging and preparing 52 graves in one week. Let’s also remember that these burials have quite specific requirements and are not what might be deemed as ‘standard’ type graves or burials. All of this going on amid the devasting emotional impact on the families affected, the staff of the cemetery, and as Cindi pointed out to delegates, on the entire population of New Zealand. Cindi’s presentation saw a packed room of very engaged delegates all eager to listen to her account, and during question time it was evident that

Throughout the annual conference delegates are also fortunate to be addressed by ACCA’s Corporate Sponsors. These organisations provided ACCA with valuable support and assistance with our projects and goals throughout 2019. Hymie Jechilevsky from Principal Conference Sponsor Arrow Bronze gave his first ACCA Conference presentation since commencing in the role as the Managing Director, and shard some of his personal journey with delegates.

Richard Harvey from Facultatieve Technologies updated delegates on the journey that FT have been on since they began serving the Australian market 5 years ago.

Richard also paid his respects to the recent passing of Henry Keizer, one of the founders of the FT

organisation and an experienced and highly respected figure of the cemeteries and crematoria industry throughout Europe.

Joe Campbell from Phoenix Foundry spoke with delegates about the close connection his organisation has with its local community in Armidale NSW, and how his staff are engaged in many local community events. Joe also advised us that they have changed their name to Phoenix, and moving forward we will see future publications carry the new Phoenix logo. Joe also announced the winners of the newly created Industry Excellence Award, supported by ACCA and our Canadian counterparts the OACFP. Meghan Henning from Canada and Brenda Bowers from Ballarat VIC were the inaugural winners of the award and will both enjoy the opportunity to visit Australia and Canada respectively, for a two week fully-funded working tour. Delegates also watched a short acceptance video from each of the winners.

Gerard Robbers from Robbers Engineering and also representing Orthometals (Hidde Verberne) gave a presentation on the work that they both do worldwide to support the collection and recycling of metals remaining after cremation. Impressively, there are very few crematoria left in Australia that are not using the services of Orthometals, with each organisation demonstrating their support for sustainability and the environment.

Michael Williamson from OpusXenta presented to delegates on the latest services that their organisation has been successfully providing to many cemeteries across Australia and more recently in New Zealand.

With Managing Director Tony Lorge unable to attend the conference this year due to being in the USA

Helene James Hymie Jechilevsky

Cindi Crooks

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2019 ANNUAL CONFERENCE 2019 ANNUAL CONFERENCE

industry over there, Michael stepped in and provided a comprehensive update. He even promoted their Leggo competition at the Trade Exhibition!

Jason Wu from the Fu Shou Yuan International Group gave an excellent graphic representation of some of the more recent trends in cemeteries, crematoria and memorial gardens in China. Delegates marvelled at some of the structures, colours and meaning that is invested into many of the memorial sites created by the Chinese for their communities. This was another great example of the value of sharing information with our international colleagues. And another reason that you should attend the annual ACCA Conference!

One of the principle reasons people attend industry conferences is to meet the suppliers and exhibitors of products and services. At the ACCA Annual Conference Trade Exhibition, leading suppliers invest considerable time and resources into showcasing their latest

innovations and ideas around the products and services that help drive the industry forward and provide bereaved client families with the very best options available. In many ways, Australia leads the way in cemetery and crematoria supplies and services.

Delegates at the 2019 Conference in Alice Springs met and spoke with suppliers of memorialisation products and services, cemetery design and planning, cremator manufacturing specialists (Australia and international), software and systems, irrigation suppliers, recycling &

sustainability strategists, cemetery safety products, education providers, and industrial gas suppliers.

Many of the exhibitors also took up the opportunity to hold their own expo competitions. Delegates threw themselves into the spirit of the competitions and enjoyed the announcement of the winners as they all walked around the expo area on the final day of the conference and celebrated the winners and robustly suggested ‘redraw’ for any winner announced who wasn’t in the room at the time! Thank you to each of the exhibitors who made the effort to join delegates in Alice Springs this year. Your commitment to the industry and your support of the trade exhibition is highly valued and much appreciated. We hope you

At the conclusion of the conference, 52 of the attending delegates turned their minds to the day trip to Uluru that was to happen the next morning. Hats, sunscreen and the odd pillow were packed in readiness for the coach to arrive to collect them for what was to be an amazing experience and one not soon to be forgotten.

I was lucky enough to be one of the 52 people on the tour, and can say firsthand just how incredibly educational, enjoyable and in some ways spiritual this trip was. Going to the very heart of Australia and to an iconic place such as Uluru, with its red sand, massive rocks, and engaging local indigenous people, we were treated to a once in a lifetime opportunity to see some beautiful sights and meet some amazing people. If you get the opportunity to go to Uluru I highly recommend you do it. It was a pleasure to be able to host some of our international guests from China, Canada, and New Zealand on this trip. Like me, they were very glad they made the effort to add this trip to their Alice Springs itineraries.

Thank you to all of the delegates that attended the 2019 Annual Conference. Thank you also to each of the Trade Exhibitors, ACCA Sponsors, ACCA Board Members and my staff for their commitment and support to making the annual ACCA Conference the most sought-after event on the cemeteries and crematoria industry calendar.

Chris Harrington

Chief Executive Officer

Australasian Cemeteries & Crematoria Association (ACCA) Trade Exhibition

Uluru

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ACCA FINANCIAL REPORT INDEPENDENT AUDITOR’S REPORT

To the Members of the Australasian Cemeteries & Crematoria Association Ltd

ACCA Financial Report to 30 June 2020

The ACCA Board report that the association posted a loss of $34,794 for the financial year ending 30 June 2020 compared to a $87,909 loss for the year ending 30 June 2019. The change in result is associated with revenue support received from both the federal and state government during the COVID-19 pandemic and the introduction of ACCA Education and other marketing activities as revenue generating sources.

The major income generating sources for ACCA include:

• Member Subscriptions – pleasingly, the level of member subscriptions revenue increased by 5% on the previous year. The Association continues to work to ensure an improved value proposition can be presented to current and prospective members to ensure ACCA remains relevant to the industry.

• Annual Conference – The annual conference held in Alice Springs in October 2019 was another successful event with delegates and suppliers attending from around the world. The annual conference continues to provide a strong financial return to the

Association and the importance of the conference to provide educational and networking opportunities for participants cannot be underestimated.

With the onset of the COVID-19 pandemic, the 2020 Conference scheduled for Canberra has been cancelled. ACCA will investigate other online avenues to continue to share information and engage with members on industry issues and trends, etc.

We look forward to be able to meet face to face again in 2021.

• Midyear Seminar – The midyear seminar was another event impacted by the COVID-19 pandemic restrictions. As with the Annual Conference, we look forward to being able to hold the midyear seminar again in 2021.

• Secretariat Income – the Association continues to work hard providing a professional secretariat service to the state associations we service to ensure that the industry is well served.

• ACCA News – The quarterly industry journal ACCA News, remains an important vehicle for our members and industry partners to be kept informed on

industry developments. The importance of industry magazines, whether they are hard copies or electronic versions cannot be underestimated.

Overall, there was a 7.3% increase in total income.

The significant variations were an increase in membership subscriptions, a decrease in total annual conference, which is partially offset by decrease in total annual conference expenses and in increase in revenue from federal and state government COVID-19 support, ACCA Education and other marketing activities.

All other traditional revenue sources remain stable.

The association’s operating expenses and marketing activities (conference, etc) remained stable, excluding the activities impacted by COVID-19, and have done so for more than three years. Total expenses for the year decreased by 3.4%.

Despite the recent losses, the cash position of the Association remains strong and the Board recognises the challenges that face our association and will continue to work on securing the future of the association through the registration of a recognised training organisation – ACCA Education – to provide professionally accredited training to the industry.

Finally, I would like to congratulate Chris and the team in the ACCA office for their efforts in adapting during this particularly challenging year.

Darryl Thomas

Chair - Finance & Audit Sub-Committee

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ACCA FINANCIAL REPORT 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 2020, 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 2020 and of its performance for the year ended on that date; and

(ii) complying with Australian Accounting Standards and the Corporations Regulations 2001.

Stephen Le Couilliard

& Associates

On behalf of

J.P. Hardwick & Associates Unit 7 617-643 Spencer Street, West Melbourne VIC 3003 4th September 2020

Auditor’s Independence Declaration

Under S 307C of the Corporations Act 2001 To the Directors of Australasian Cemeteries

& Crematoria Association Ltd I declare that, to the best of my knowledge and belief, during the year ended 30 June 2020 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.

Stephen Le Couilliard

& Associates

On behalf of

J.P. Hardwick & Associates Unit 7 617-643 Spencer Street, West Melbourne VIC 3003

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DIRECTOR’S REPORT DIRECTOR’S REPORT

Your directors present this report on the company for the financial year ended 30 June 2020.

Directors

The names of each person who has been a director during the year and to the date of this report are:

D. Thomas T. Howard

(Resigned 15 October 2019) L. Mcneill

R. Bawden L. Hardgrove D. Molloy C. Stockley

(Commenced 15 October 2019) Directors have been in office since the start of the financial year to the date of this report unless otherwise stated.

Company Secretary

C. Harrington was appointed Chief Executive Officer, performing management and secretary duties, on 11 October 2012.

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 loss of the entity amounted to -$34,794.

Review Of Operations

A review of operations of the Association during the financial year indicated an increase in income of 7% from previous year, and a decrease of total expenses of 3%

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.

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.

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 2020 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.

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 2019 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.

David Molloy

President

Darryl Thomas

Director

Dated this 21st day of August 2020

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DIRECTOR’S REPORT DIRECTOR’S REPORT

Your directors present this report on the company for the financial year ended 30 June 2020.

Information on Directors

Qualifications, Responsibilities and Meeting Attendance

Name Qualifications

/ Experience Special Responsibilities

Meetings Held During

Term

Meetings Attended David Molloy Nudgee Cemetery ^Manager

& Crematorium President

5 5

Tania Howard Chief Executive Officer

Centenary Memorial Gardens Vice President

1 0

Darryl Thomas OAM

Chief Executive Officer Geelong Cemeteries Trust

ADloBusMgt

Director,

Chair Finance

5 4

Ronald Bawden General Manager Payneham & Dudley Park

Cemeteries Trust Inc. Director

5 4

Lauren Hardgrove Client Services Director Catholic Metropolitan

Cemeteries Trust Director

5 5

Lea-Ann Mcneill Cemeteries & Crematoria ^Manager

- Brisbane City Council Director 5 5

Christopher Stockley

Coordinator Regional Cemetery Services

- Toowoomba Regional Council Director 4 4

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 2020 has been received and can be found on page 3 Signed in accordance with a resolution of the Board of Directors

David Molloy

Director

21st August 2020

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FINANCIAL REPORT

Statement of Comprehensive Income

For the year ended 30 June 2020

Note 2020

$ 2019

$ Revenue

ACCA Education _11,375 ₀

ACCA News Advertising _34,500 _35,831

ACCA Marketing etc. _10,885 ₀

ACCA Webinar ₀ _5,127

Brochures 1,816 4,115

Conference ₁(F) 190,646 206,841

Seminar ₀ _31,555

Interest _3,659 _6,794

Membership Fees _137,272 _130,710

Miscellaneous ₆₈ ₅₉

ACCA Workshop _10,341 ₀

Secretariat Fee for CCAV _49,353 _48,720 COVID-19

Government Support ^54,161 ⁰

Total Revenue ¹^(F) ^504,076 ^469,752

Statement of Comprehensive Income

Note 2020

$ 2019

$ Expenditure

ACCA Education _6,490 ₀

ACCA News/Bulletin _30,162 _30,780

ACCA Rewards _1,560 _1,560

Audit and Accounting Fees _5,196 _3,686

Bank Charges 1,969 1,965

Board Expense _20,472 _18,993

Brochures ₉₄₉ _3,050

Conference Expenditure _167,186 _173,159

Depreciation ₁(C) 230 2,478

Internet/E-Mail _1,239 _1,308

Employment Expenses _238,076 _238,917

Computer Software _3,271 ₀

Seminar ₀ _17,804

Subscription _1,912 _2,378

Insurance _2,072 _2,053

Miscellaneous ₂₈₁ ₄₂

Life Membership Badges /

President Chain ⁰ ^2,740

Phone/Fax _4,906 _5,095

Office Expenses _3,500 _2,420

Rental Expenses _23,466 _23,556

Postage ₄₀₂ ₃₃₄

Projects _5,500 ₄₀₂

Industry Related Expenses

(Pre: Public Relations) ^10,191 ^18,976

QLD Workshop 6,652 0

Printing & Stationery _2,969 _1,096

Webinar ₀ _3,818

Website ₂₁₉ _1,051

Total Expenditure ^538,870 ^557,661 Net Result for the Year ^(34,794) ^(87,909) Total Comprehensive Income ^(34,794) ^(87,909)

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FINANCIAL REPORT

Statement of Financial Position

Note 2020

$ 2019

$ Assets

Current Assets

Cash and Cash Equivalents ₂ _182,466 _214,560 Trade and Other Receivables ₃ _4,807 _18,928

Other ₄ _9,477 _9,417

Total Current Assets ^196,750 ^242,905

Non-Current Assets

Trade and Other Receivables ₅ ₀ ₀

Other 5,485 5,485

Total Non-Current Assets ^5,485 ^5,485

Total Assets ^202,235 ^248,390

Liabilities

Current Liabilities

Trade and Other Payables ₆ _122,559 _133,920 Total Current Liabilities ^122,559 ^133,920 Total Liabilities ^122,559 ^133,920

Net Assets ^79,676 ^114,470

Equity

Retained Earnings ₇ _79,676 _114,470

Total Equity ^79,676 ^114,470

Statement of Changes in Equity

2020

$ 2019

$ Total Equity at the Beginning

of the Financial Year ^114,470 ^202,379 Net Result for the Year ^(34,794) ^(87,909) Total Equity at the

End of the Year ^79,676 ^114,470

Cash Flow Statement

Note 2020

$ 2019

$ Cash Flow from Operating Activities

Receipts from Subscriptions

and Other Activities ^551,581 ^517,784 Payments to Suppliers

and Employees ^(582,373)^(596,765)

Interest Received _3,659 _6,794

GST Refunded from the

Australian Taxation Office ^33,702 ^35,866 GST Paid to the

Australian Taxation Office ^(38,433) ^(48,014) Net Cash Provided

(Used)

By Operating Activities

8B (31,864) (84,335)

Cash Flows from Investing Activities

Payments for Plant & Equipment ₍₂₃₀₎ _(2,229) Receipts from disposal

of Plant & Equipment ^- ^-

Net Cash Provided (Used)

By Investing Activities ⁽²³⁰⁾ ^(2,229) Net Increase (Decrease)

in Cash Held ^(32,094) ^(86,564)

Cash and Cash Equivalents at the Beginning of the

Financial Year ^214,560 ^301,124 Cash and Cash \

Equivalents at the End

of the Financial Year ^8A ^182,466 ^214,560

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FINANCIAL REPORT

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 31st August 2020 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

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.

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)

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.

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FINANCIAL REPORT

2020

$ 2019

$

Note 2:

Cash and Cash Equivalents

Cash at Bank 52,210 34,338

Petty Cash ₂₀₀ ₂₀₀

Cash Management Fund

/ Term Deposits ^130,056 ^180,022

Total Cash & Cash Equivalents as Stated In The Statement

of Financial Position ^182,466 ^214,560 Total Cash & Cash

Equivalents as Stated

in the Cash Flow Statement ^182,466 ^214,560

Note 3:

Receivables

Receivables _4,808 _18,928

Trade & Other Receivables ^4,808 ^18,928

Note 4:

Other

Prepaid Conference Expenditure ₉₀₉ _4,134

Other 8,568 5,283

9,477 9,417

Note 5:

Plant and Equipment

Office Equipment - at Cost 39,788 39,558 Less Accumulated Depreciation _(39,788) (39,558)

0 0

Movements in Carrying Amount

Balance at the beginning of year ₀ ₂₄₉

Additions ₂₃₀ _2,229

Disposals (Net Value) ₀ ₀

Depreciation Expense ₍₂₃₀₎ _(2,478)

Carrying Amount

at the End of Year ⁰ ⁰

2020

$ 2019

$

Note 6:

Payables Current

Sundry Creditors and Accruals 46,729 32,994 Prepaid Conference Income _28,227 _62,300

Employee Benefits _47,603 _38,626

122,559 133,920

Note 7:

Retained Profits Retained Profits at the

Beginning of the Financial Year ^114,470 ^202,379 Net Profit / (Loss)

Attributable to the Association ^(34,794) ^(87,909) Retained Profits at the

End of the Financial Year ^79,676 ^114,470

Note 8:

Cash Flow Information

a. Reconciliation of Cash and Cash Equivalents

Cash at Bank _52,210 _34,338

Cash on Deposit _100,056 _180,022

Petty Cash ₂₀₀ ₂₀₀

182,466 214,560 b. Reconciliation of Net Cash provided (used)

by Operating Activities to Net Profit/ (Loss) from Ordinary Activities

Net Result for the Year (34,794) (87,909) Non-Cash Flows in Net Profit/(Loss)

from Ordinary Activities:

Depreciation 230 2,477

Changes in Assets and Liabilities:

(Increase) Decrease in Receivables 14,053 10,827 Increase (Decrease)

in Creditors and Accruals ^(11,361) ^(33,501) (Increase) Decrease in other Assets ₈ _(23,770) Net Cash Provided (Used)

by Operating Activities ^(31,864) ^(84,335) 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.

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FINANCIAL REPORT

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 2020.

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 2020. 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 2020.

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.

Weighted

Average Floating

Interest Fixed Interest Rate Maturing

Non Interest Bearing Effective

Interest Rate Rate Within 1 Year 1 to 5 Years

2020 2019 2020 2019 2020 2019 2020 2019 2020 2019

Financial Assets ^% ^% ^$ ^$ ^$ ^$ ^$ ^$ ^$ ^$

Cash and Cash Equivalents _2.01 _3.17 _182,466 _214,560 _- _- _- _- _- _-

Receivables _- _- _- _- _- _- _4,808 _18,928

Total Financial Assets ^182,466 ^214,560 ^- ^- ^- ^- ^4,808 ^18,928

Financial Liabilities

Payables and Tax Liabilities _- _- _- _- _- _- _122,559_133,920

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.

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FINANCIAL REPORT

2020

$ 2019

$

Note 10:

Remuneration of Auditors

Auditing the Accounts 900 800

Other 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.

2020

$ 2019

$ Key Management Personnel Compensation _114,352 _111,324 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.

(2020 – Nil).

Note 13:

Subsequent Events

No events have occurred subsequent to the reporting period that required disclosure in the financial report.

Note 14:

Entity Details

The registered office of the entity is:

Australasian Cemeteries

& Crematoria Association Ltd Suite North 1, 215 Bell Street PRESTON VIC 3072

The principal place of business is:

Australasian Cemeteries

& Crematoria Association Ltd Suite North 1, 215 Bell Street PRESTON VIC 3072

Note 15:

Members Guarantee

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 a maximum of $100 each towards meeting any outstandings and obligations of the entity. At 30 June 2020 the number of members was 81.

(20)