Annual Report 2025 - 2026
Annual Report 2025 - 2026 Contents 04
President’s Report
06
ACCA Board
07
Membership Statistics
08
2025 Mid Year Seminar
09
2025 Annual Conference Report
11
2026 Mid Year Seminar
12
Financial Report
13
Director’s Report & Declaration
14
Information on Directors
15
Financial Statements
21
Independent Auditor’s Report
ACCA President Dean Matthrew 2025-2026
2021/22-2025/26
Brisbane, Queensland
Sydney, New South Wales Hervey Bay, Queensland
ACCA Vice President Denise Ora
552 Victoria Street, North Melbourne, VIC, 3051 T: +61 3 9969 7780 E: admin@accaweb.com.au
accaweb.com.au 03
Annual Report 2025 - 2026 President’s Report •
This has been a year of reflection, renewed ambition and continued progress. ACCA has strengthened its position as a respected national and international industry leader while remaining firmly focused on the practical needs of our members and the communities they serve.
These values are more than statements of intent. They establish clear expectations for how ACCA will lead, make decisions, build relationships and serve its members.
A renewed strategic direction A major focus this year was the review and development of ACCA’s new Strategic Plan. Our previous strategic review was undertaken in 2022 as we emerged from the challenges of the COVID-19 pandemic. That plan helped ACCA refocus, rebuild and strengthen its position as the national voice of the cemetery and crematoria sector. It also enhanced our role in representing Australasia internationally. Looking back, it is remarkable how much we have achieved together. Our new Strategic Plan provides clear direction for the next three years. It introduces a refreshed Purpose, Vision and Mission, defines the values that will guide our conduct and decision-making, and establishes six strategic pillars: 1. National Leadership and Advocacy 2. Member Value, Growth and Engagement 3. Education, Training and Better Practice 4. Organisational Capability and Governance 5. Financial Sustainability 6. Digital Capability and Operational Excellence At the heart of the plan is a simple but powerful purpose: To unify and empower the industry to honour the past and serve the future. Together, the six pillars provide a practical framework for ACCA’s continued development. They will help ensure our efforts and resources are directed towards the areas that deliver the greatest value for members and the broader sector.
Strengthening our values As part of the strategic review, we also redefined and strengthened the values underpinning ACCA’s work:
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Integrity - We operate transparently and ethically for our members and communities.
It is my pleasure to present the President’s Report for ACCA’s 2026 Annual General Meeting.
•
National leadership - We speak and act for the whole sector.
•
Better practice - We encourage continuous improvement through adaptable and flexible standards.
•
Collaboration - We partner across jurisdictions, operators and stakeholder groups.
•
Sustainability - We build resilient finances, people and operations.
Setting ACCA up for success Throughout the year, the Board and management team continued strengthening ACCA’s governance, organisational capability and operational foundations. This work is essential to meeting changing member expectations, increasing regulatory complexity and the evolving needs of the communities our sector serves. It also positions ACCA to pursue new opportunities while managing its resources responsibly. Our commitment is to build a capable, responsive and sustainable organisation—one that supports members today while preparing the sector for the future.
Financial performance and investment ACCA recorded an operating loss during the financial year, largely due to increased conference costs and other industry-related expenditure. While this result requires careful attention, it should be considered in the context of the association’s broader investment in member services, education and sector development. Encouragingly, ACCA achieved membership growth during the year and increased the revenue generated through ACCA Education. These results demonstrate growing engagement with the association and strong demand for high-quality, industry-specific professional development. ACCA also invested in new educational programs and projects designed to benefit the entire sector and further strengthen the association’s leadership position. The Board remains focused on responsible financial management and long-term sustainability. Under the new Strategic Plan, we will continue working to diversify revenue, carefully manage costs and ensure our investments deliver meaningful and measurable value for members.
Education, events and better practice ACCA’s seminars, roadshows, educational programs and annual conference continued to provide valuable opportunities for learning, professional development and connection. Our annual conference is firmly established as the premier event for the sector. Its growing reputation across Australasia and internationally reflects the quality of the program and the willingness of our profession to come together, share knowledge and address common challenges. These events provide more than technical education. They create
Annual Report 2025 - 2026 President’s Report opportunities to exchange ideas, build professional relationships and learn from both successes and experiences that did not go to plan. This open exchange is fundamental to continuous improvement and better practice across the sector.
Looking ahead
Leadership and advocacy
The year ahead will be one of implementation. Our Strategic Plan provides a strong foundation, but its success will depend on disciplined action, sound governance and continued member engagement.
ACCA further strengthened its position as a key industry leader across Australasia and internationally. ACCA staff and Board members regularly participated in forums, contributed to industry discussions and advocated for the Australasian sector.
We will focus on strengthening member value, expanding education and professional development, advancing national advocacy, improving our digital and operational capabilities, and building a more financially sustainable association.
We also remained at the forefront of national advocacy while supporting members with issues affecting their local operations and communities.
On behalf of the Board, I thank our CEO and the ACCA team for their professionalism, commitment and hard work throughout the year. I also thank my fellow Board members for their leadership, expertise and service.
Throughout the year, ACCA contributed to discussions and public forums covering workforce education and support, changing community expectations, safety and environmental considerations, monument and cemetery safety, community engagement, pet interments in cemeteries and new and evolving disposition methods. ACCA is increasingly recognised as a trusted source of industry knowledge. Government agencies, sector stakeholders and media outlets regularly seek the association’s advice and perspective. During the year, ACCA contributed to numerous media stories and broader public discussions concerning our sector. This recognition is built on credibility, integrity and the practical expertise of our members.
Most importantly, I thank our members and sponsors. Your knowledge, participation and willingness to work together are the foundations of ACCA’s success. Together, we are stronger. Together, we can shape the future of our sector while continuing to honour the people, histories and communities entrusted to our care.
Dean Matthew ACCA President
Stronger through collaboration ACCA is strong because of its members. We are a member-led association, guided by the needs, experiences and priorities of those we represent. The Board and ACCA team have been pleased to see increasing collaboration and mutual support across the sector. Members are sharing information, contributing to projects, offering advice and celebrating collective achievements. Just as importantly, they are openly sharing lessons from experiences that have not gone as planned. This spirit of generosity and cooperation strengthens the entire profession. ACCA is also committed to building relationships across the cemetery, crematoria, funeral and allied sectors. State associations play an important role in representing and supporting members within their jurisdictions, and ACCA recognises and values their contribution. We remain committed to working constructively with State associations, supporting one another’s members and ensuring ACCA continues to fulfil its national responsibilities. By strengthening relationships across jurisdictions, professions and areas of expertise, we can respond more effectively to shared challenges and identify new opportunities for the communities we collectively serve.
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Annual Report 2025 - 2026 ACCA Board Members of the ACCA Board Lauren Hardgrove
Denise Ora
01.07.2025 - 03.09.2025
01.07.2025 - 30.06.2026
Steve Nobbs
Kristy Constantine
01.07.2025 - 30.10.2025
01.07.2025 - 30.06.2026
Dean Matthews
Kerena McDonald
C Ashton Shirley (Dec)
01.07.2025 - 30.06.2026
03.09.2025 - 30.06.2026
October 1985 - June 1987
Michael Robertson
Deborah Hedger
01.07.2025 - 30.06.2026
03.09.2025 - 30.06.2026
Robert Moore
Richard Runde
October 1987 - October 1990
01.07.2025 - 03.09.2025
08.04.2026 - 30.06.2026
Kevin Crowden (Dec)
Graeme Macgill June 1987 - October 1987
Ian Roddick
October 1990 - October 1993
Board Meetings (Location and Date of Meetings)
David Blake OAM October 1993 - October 1997
Peter Maclean AM PSM JP
Online
Gold Coast
02.07.2025
18.02.2026
October 1997 - October 1999
Online
Online
14.10.2025
05.05.2026
October 1999 - October 2001
Online 03.12.2025
Koos Adrichem Bruce Macumber October 2001 - October 2003
James Mckay October 2003 - October 2005
Pieter Den Boer October 2005 - October 2007
Darryl Thomas OAM October 2007 - October 2009
Brendan O’Connor October 2009 - October 2010
Bryan Elliott October 2010 - October 2012
Armen Mikaelian October 2012 - October 2014
Peter O’Meara (Dec) October 2014 - October 2016
Peter Deague September 2016 - June 2017
Darryl Thomas OAM October 2017 - October 2019
David Molloy October 2019 - October 2022
Lauren Hardgrove October 2022 - September 2025
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Annual Report 2025 - 2026 Membership Statistics New Members
ACCA Corporate Members
Associate Fellow Members
Full
4
New South Wales
18
New South Wales
1
Corporate
6
Victoria
13
Total
1
Affiliate
2
South Australia
1
Associate
1
ACT
0
Queensland
5
Western Australia
0
Resignations Full
5
Northern Territory
1
Corporate
10
New Zealand
1
Malaysia
1
China
1
Japan
1
USA
1
Mongolia
1
Netherlands
1
United Kingdon
1
Total
46
ACCA Full Members New South Wales
11
Victoria
5
Queensland
42
South Australia
9
Western Australia
8
Tasmania
2
ACT
1
Northern Territory
2
New Zealand
3
Total
83
ACCA Full Members
Associate Members New South Wales
2
South Australia
2
Total
4
Affiliate Members Queensland
1
New Zealand
1
Total
2
ACCA Corporate Members 2021 2022
2022 2023
2023 2024
2024 2025
2025 2026
2021 2022
2022 2023
2023 2024
2024 2025
2025 2026
New South Wales
13
13
12
11
11
New South Wales
16
16
14
15
18
Victoria
5
6
8
7
5
Victoria
19
17
14
14
13
Queensland
40
42
40
41
42
Queensland
7
7
6
6
5
South Australia
7
7
8
8
9
South Australia
2
1
1
1
1
Western Australia
8
8
8
8
8
Northern Territory
0
0
1
1
1
Tasmania
2
2
2
2
2
Western Australia
0
0
0
0
0
ACT
1
1
2
1
1
New Zealand
6
6
5
3
1
Northern Territory
2
3
3
3
2
Malaysia
3
3
3
3
1
New Zealand
3
3
3
3
3
China
3
3
3
2
1
Others
5
5
5
5
5
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Annual Report 2025 - 2026 2025 Mid Year Seminar Brisbane, Queensland The 2025 ACCA Mid-Year Seminar, held in Brisbane, Southeast Queensland. Day one of The ACCA mid-year event in Brisbane brought together industry leaders, suppliers, and professionals for a day filled with learning, networking, and practical demonstrations. Held at the beautiful Mt Gravatt Cemetery, the event showcased the latest trends, safety practices, and cultural insights shaping our sector. The day opened with a warm welcome and an opportunity to explore the Trade Show and Supplier Displays, giving attendees valuable face-to-face time with our valued sponsors. A strong focus on education followed, featuring updates from ACCA, Service and Creative Skills Australia, and a series of sponsor presentations highlighting innovation and support within our community. The Office of Australian War Graves provided a thoughtful session on commemorative standards, followed by the opening of the much-anticipated Phoenix Foundry Excellence Awards, recognising outstanding contributions to the profession. Morning tea allowed for more networking before the program delved into crucial topics such as Public Health, Death & Innovation - a session that explored the evolving landscape of death care and technology. One of the most impactful sessions came from Alan Newey of CNB Safety, who shared his raw and inspiring personal story of living with a life-changing workplace injury. His honesty about the physical, emotional, and social challenges following the loss of his right arm resonated deeply with attendees, reinforcing the importance of safety in every aspect of our work. The program also embraced cultural diversity with Dr Mohammed Iqbal Sultan offering a comprehensive look into Muslim funeral practices. His insights underscored the importance of cultural sensitivity and inclusivity in cemetery and funeral operations. Throughout the day, expert voices like Dr Hannah Gould - a cultural anthropologist from the DeathTech Research Team and Lisa Herbert, author of The Bottom Drawer Book, sparked engaging conversations about innovation and consumer advocacy in death care. The day wrapped up with a relaxed dinner at The Embassy Hotel, giving attendees the chance to continue discussions and build connections with industry peers.
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On the second day, delegates embarked on a cultural and historical journey to North Stradbroke Island. After a scenic ferry ride from Cleveland, attendees were welcomed at the Community Hall by ACCA CEO Ben Kelly, followed by a Welcome to Country from Uncle Raymond Walker and a greeting from Ranger Stacey Thomson (Redland City Council). The highlight of the morning was a presentation by Quandamooka Elder Dale Ruska, who shared the rich traditions of traditional funeral rites and customs of the Quandamooka People. His presentation and Q&A offered an extraordinary opportunity to learn directly from the Traditional Owners and Custodians of Minjerribah about their enduring cultural practices and perspectives on death, burial, and care for Country. After a beautiful lunch at the Little Ship Club, delegates visited the historic Dunwich Cemetery on a guided tour led by the North Stradbroke Island Museum (on behalf of Redland City Council). This moving experience revealed the stories of more than 8,500 unmarked graves of former residents from the Dunwich Benevolent Asylum. The day concluded with the return ferry journey to the mainland. This year’s mid-year event was a celebration of learning, cultural respect, and professional growth. From cutting-edge innovation and safety insights to deep cultural engagement on Minjerribah, the event reminded us of the important role our profession plays in honoring the past, caring for the present, and preparing for the future. ACCA would like to thank all the team at Brisbane City Council, Redland City Council, the speakers, sponsors, and delegates who contributed to making this event such a success. We look forward to welcoming you at next years mid year seminar!
Annual Report 2025 - 2026 2025 Annual Conference Report Sydney, New South Wales From Sunday 14th until Wednesday 17th September, the ACCA Annual Conference & Trade Exhibition brought together over 200 delegates at the Sofitel Sydney Wentworth for three days of learning, collaboration, and connection. Our theme this year “Shared Purpose, Stronger Future: A Collaborative Approach to Death Care.” The event united industry leaders, academics, and professionals from across Australia and abroad for keynote presentations, interactive workshops, sector updates, and a dynamic trade exhibition, all focused on strengthening and shaping the future of death care. Other Day One highlights included the Funerals Australia update with President Asha Dooley, the Phoenix Foundry Excellence Award Presentation, and sponsor showcases from Arrow Bronze and Facultatieve Technologies. Day Two turned attention to safety, training, and wellbeing. Highlights included Wayne Middleton (Reliance Risk) on lessons from the Macarthur amalgamation, and James Wood (CNB Safe), who shared his powerful lived experience of a workplace injury.
The conference commenced on Sunday evening with Welcome Drinks in the Trade Exhibition space, setting a warm and collaborative tone for the days ahead. Delegates enjoyed reconnecting with old friends, making new connections, meeting exhibitors, and preparing for a full program. Oh and of course, the welcome drinks! Day One opened with an official welcome from Minister Stephen Kamper MP, followed by UK funeral director John Adams, who shared his inspiring campaign to see bereavement and grief education incorporated into school curriculums worldwide.
Delegates then had the opportunity to dive deeper through a series of interactive workshops. Sal’s Good Mourning Workshop, proudly sponsored by Final Touch Australia, offered a practical and hands-on approach to helping staff better understand grieving clients and create safe, meaningful interactions across the client journey. Former journalist and PR expert Tony Nicholls (Good Talent Media) delivered a dynamic session on building a strong public profile, managing media relationships, and protecting organisational reputation during times of crisis. Luke Pepperell (Relationships Australia Victoria) led a two-hour session exploring the growing importance of psychological wellbeing in the workplace, providing strategies, tools, and an understanding of national requirements to better support both staff and employers. Meanwhile, Colin Wilson guided delegates through effective ways to strengthen stakeholder relationships with council members, funeral directors, and colleagues by improving communication, building credibility, and focusing on what best supports families.
Delegates boarded buses, where the afternoon featured an exclusive tour of the newly opened Macarthur Memorial Park, where delegates gained behind-the-scenes insights into one of Australia’s most significant new memorial developments. From heritage integration and sustainable landscape design, the experience embodied the 2025 theme of collaboration and future-focused practice. The experience was made even more special with a smoking ceremony and a presentation from Catholic Cemeteries and Crematoria CEO and past ACCA President, Lauren Hardgrove. The day concluded with a cocktail van and canapés – the perfect way to celebrate the opening of this amazing event.
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Annual Report 2025 - 2026 2025 Annual Conference Report The day closed with innovation strategist Jason Clark, who encouraged delegates to embrace change and explore new possibilities for leadership and transformation within the sector.
The day concluded with the elegant Official Networking Dinner, proudly sponsored by Platinumn sponsor Arrow Bronze, where colleagues strengthened connections in a relaxed and stylish setting. The new ACCA Board was officially announced, with Dean Matthews elected as ACCA President and Denise Ora appointed Vice President. The Board was also pleased to welcome two new Directors, Kerena McDonald and Debbie Hedger. At the same time, we acknowledged the contributions of Robert Moore, stepping down from his role as Director, and Lauren Hardgrove, who concluded her term as ACCA President. Both Robert and Lauren have given invaluable time, energy, and leadership to the Association, and ACCA extends its deepest gratitude for their dedication, vision, and commitment to strengthening and advancing our sector. In addition to an evening of celebration, the dinner also provided an opportunity to give back. Thanks to the generosity of Arrow Bronze, industry leaders, and colleagues, together an outstanding $20,000 for the Ovarian Cancer Research Foundation (OCRF) – a contribution that will help fund vital research and support initiatives in the fight against ovarian cancer. Day Three began with an optional guided tour of the Royal Botanic Gardens, before moving into sessions focused on research, regulation, and innovation. Delegates heard critical updates from Cemeteries and Crematoria NSW, followed by a fascinating presentation from Dr Maiken Ueland and the AFTER team. Delegates learned about the Australian Facility for Taphonomic Experimental Research (AFTER) the nation’s only human body donation centre dedicated to studying how humans decompose in Australian conditions. Their groundbreaking research provides essential insights for forensic science, policing, and the broader death care sector, contributing to advances in both investigation and understanding of human remains in unique climates. The program also featured the Annual Lecture of the Australian Death Studies Society, delivered by Dr Lauren Breen, who invited delegates to imagine a world that recognises, validates, and supports young people’s grief. Her powerful presentation highlighted the often-overlooked experiences of children and young people navigating loss, challenging the sector to provide more inclusive, compassionate, and age-appropriate grief care practices.
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Breakout sessions across the conference covered sustainability, placemaking, psychological wellbeing, compliance, and investment, ensuring every professional found relevant and practical insights to take back to their organisations. The event concluded with the announcement of the 2026 ACCA Conference venue which will take place from 1 – 4 September 2026 at the Royal Pines on the Gold Coast. There were final prize draws from exhibitors/sponsors leaving delegates with fresh knowledge, new connections, and a renewed commitment to our shared purpose. Alongside the conference program, the Trade Exhibition provided a vibrant space for delegates to connect with leading suppliers, explore new products, and discover the latest innovations shaping the future of cemeteries and crematoria. ACCA thanks platinum sponsor Arrow Bronze, Gold Sponsor – Phoenix Foundry, Silver Sponsor – Facultatieve Technologies, Bronze sponsors – Worssell & Co, Fu Shou Yuan, Plotbox, Orthometals, Final Touch Australia and General sponsors – Norwalk, Hyqual & Beyond by Opusxenta, all trade exhibitors, speakers, and delegates who contributed to the success of this year’s Conference & Trade Exhibition. ACCA would also like to thank National Granite for sponsoring the coffee cart for the duration of the event, Facultatieve Technologies for sponsoring the Sydney Bridge climb & Final Touch Australia for sponsoring the Good Mourning workshops. Together, we continue to build a stronger, more sustainable future for death care in Australia and beyond.
Annual Report 2025 - 2026 2026 Mid Year Seminar Hervey Bay, Queensland The 2026 ACCA Mid-Year Seminar, held in Hervey Bay, Queensland, proved to be an outstanding success, bringing together cemetery and crematoria professionals from across the country for two days of education, networking, and industry discussion. Held at the Mantra Hotel Hervey Bay combined with a tour of the historic Maryborough Cemetery, this year’s seminar delivered a fresh and engaging program designed to inform, inspire, and support professionals working within the cemetery and memorial park sector.
Adding to the success of the seminar was the networking dinner held at the Waterfront Restaurant in Hervey Bay. The relaxed beachfront setting provided the perfect opportunity for delegates, sponsors, presenters, and ACCA representatives to connect, share experiences, and strengthen industry relationships. Day two continued with a strong lineup of educational sessions and industry updates. Louise O’Neill from Palliative Care Queensland delivered an insightful presentation on the important role of palliative care and how cemetery and crematoria professionals can work alongside support services to better assist families during endof-life care.
The program commenced with educational sessions and a trade style exhibition where delegates had the opportunity to connect with industry suppliers, colleagues, and presenters while exploring products and services relevant to our sector. ACCA would like to thank the generous support of its Corporate Sponsors, whose ongoing contributions continue to make these important professional development events possible.
Jordan Pritchard from Geelong Cemeteries Trust also delivered a highly practical session on shrouded cremations, exploring emerging funeral practices and operational considerations within crematoria environments.
Opening proceedings included welcome addresses from Fraser Coast Regional Council Mayor George Seymour and Ben Kelly, setting the tone for a highly engaging and collaborative seminar.
The success of the 2026 ACCA Mid-Year Seminar once again highlighted the importance of professional development, collaboration, and industry connection within the cemetery and crematoria sector. ACCA looks forward to continuing to deliver valuable educational opportunities and bringing the industry together through future events and training initiatives.
One of the standout sessions from the first day was Team Culture is Everything, presented by Key Business Advisors. This session focused on the importance of building strong workplace cultures and developing high-performing teams, sparking meaningful discussion among attendees around leadership, communication, and staff wellbeing.
Throughout the seminar, attendees consistently praised the practical content, diverse speaker lineup, collaborative atmosphere, and opportunities to network with industry colleagues.
Delegates also heard from Foresters Financial on best practice approaches to managing pre-paid cemetery funds, with practical insights into governance, financial management, and long-term sustainability within cemetery operations. A panel discussion featuring Lisa Herbert, Debbie Hedger, and Kerena McDonald explored the importance of engaging communities and councils to better showcase the value of cemeteries. The discussion highlighted how historical storytelling, heritage interpretation, and meaningful visitor experiences can strengthen community understanding and appreciation of cemeteries as important public places. The afternoon Maryborough Cemetery tour was a major highlight of the seminar. Hosted by Rob Moore and the Fraser Coast Regional Council team, delegates were provided with a unique opportunity to explore one of the region’s most historically significant cemeteries. The guided tour examined cemetery heritage, symbolism, monument preservation, operational insights, and community engagement initiatives. Attendees particularly valued the practical and real-world learning opportunities that the tour provided. A big thank you to Rob and the team for hosting us.
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Annual Report 2025 - 2026 Financial Report The ACCA Board reports that the Association recorded a net loss of $45,957 for the financial year ended 30 June 2026, compared with a net loss of $22,411 for the previous financial year - the second consecutive year of operating deficit. This result reflects a 27% increase in total income, which was more than offset by a 29% increase in total expenses. The higher expenditure was primarily driven by increased conference and seminar costs, higher industry-related event expenses, and one-off project costs associated with the Australasian Cremation Emissions Standards initiative (approximately $12,615). The conference itself produced a gross shortfall of approximately $65,200 (income $317,901 versus expenditure $383,100). Management and the Board have reviewed the pricing and cost model for future events. These increases were partially offset by strong growth in ACCA Education revenue, event income, and membership subscriptions, together with lower employment and Board expenses. The accompanying financial statements have been audited by Mr Julius Sommers FCPA and an unqualified audit opinion has been issued. The major income generating sources for ACCA include: • Member Subscriptions - Membership subscription revenue increased by $17,847, marking the seventh consecutive year of growth (membership now stands at $342,799). This reflects the Association’s ongoing relevance within the industry. The Board remains committed to delivering valuable services that strengthen ACCA’s role as the peak national body for the cemeteries and crematoria sector. • Mid-Year Seminars - ACCA successfully delivered two Mid-Year Seminars during the financial year, with the 2025 event held in Brisbane (rescheduled from May to July 2025) and the 2026 event in Hervey Bay. Both seminars attracted strong participation and provided valuable opportunities for professional development, networking, site visits, and the sharing of industry knowledge, further strengthening collaboration across the cemeteries and crematoria sector. • Annual Conference - The annual ACCA Conference & Trade Exhibition, held at the Sofitel Sydney Wentworth, attracted more than 200 delegates from across Australia, New Zealand, and beyond. The conference delivered three days of high-quality education, collaboration, and networking, reinforcing ACCA’s role in bringing the industry together and fostering innovation and professional development. • 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 online workshops on the following topics: o Negotiation and Conflict Management o Transitioning to Leadership o Managing Challenging Behaviours o Leading with Impact o Introducing Grief Onboarding o Supporting Grieving Clients o Vicarious Trauma Leadership During the year, the ACCA Learning Hub continued to support members by providing practical, accessible online training and resources for staff across all levels of the organisation. The platform plays an important role in developing industry skills, encouraging continuous learning, and supporting long-term professional growth.
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ACCA launched its Education Roadshow during the year, delivering Monumental Safety training in Sydney and Psychological Wellbeing workshops in Geelong and Perth. The programs attracted strong participation and provided practical, industry-focused learning opportunities, reinforcing ACCA’s commitment to professional development across the sector. Overall, ACCA’s financial performance reflected continued growth in ACCA Education revenue, event income, and membership subscriptions. While operating and marketing expenses remained relatively consistent with the previous year, total expenditure increased due to higher conference and seminar costs, increased industry-related event expenses, and one-off project costs associated with the Australasian Cremation Emissions Standards initiative. Total income was $873,560, with total expenses of $919,517, resulting in a loss of $45,957. Cash reserves at the end of the year were $196,142, compared with $260,878 at 30 June 2025, reflecting the operating deficit and higher prepaid conference expenditure for the following financial year. (approximately $87,000 of the reduction relates to the increase in prepaid conference expenditure that will reverse in FY27). Current liabilities exceed cash holdings; however, after allowing for prepaid income and employee benefits the residual net current asset position remains positive. The Board remains satisfied that the Association’s residual cash position is adequate relative to its risk appetite and planned activity levels, and will continue to monitor monthly cash-flow forecasts closely through FY27. Looking ahead, the Board recognises the importance of restoring operating surplus while continuing to invest in education, standards and member services that underpin the long-term strength of the sector. FY27 planning incorporates a clear focus on cost discipline and revenue sustainability. Finally, the Board acknowledges and sincerely thanks ACCA CEO Ben Kelly for his leadership throughout the year, together with the ACCA office team, Alison Tomolillo and Helena Hu, for their professionalism, dedication, and valued contributions to the Association. Their collective efforts continue to enhance the services provided to members and support ACCA’s role as the peak body for the cemeteries and crematoria sector.
Denise Ora Vice President
Annual Report 2025 - 2026 Director’s Report Your directors present this report on the company for the financial year ended 30 June 2026.
DIRECTORS The names of each person who has been a director during the year and to the date of this report are: L. Hardgrove (Resigned 3 Sep. 2025) S. Nobbs (Resigned 30 Oct. 2025) R. Moore (Resigned 3 Sep. 2025) M. Robertson D. Matthews D. Ora K. Constantine K. McDonald (Commenced from 3 Sep. 2025) D. Hedger (Commenced from 3 Sep. 2025) R. Runde (Commenced from 8 Apr. 2026) 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
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 will continue its core activities while prioritising a return to operating surplus through disciplined cost management and sustainable revenue growth. No other significant changes in the nature of operations are anticipated.
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. The Association continues to lead industry efforts on cremation emissions standards on a voluntary basis.
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 2026 there were 80 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 $8,000.
The loss of the entity amounted to ($45,957).
REVIEW OF OPERATIONS A review of operations of the Association during the financial year indicated a 27% increase in total income and a 29% increase in total expenses, resulting in a net loss of $45,957 (compared with a net loss of $22,411 in the previous year). The higher expenditure was primarily driven by increased conference and seminar costs, higher industry-related event expenses, and one-off project costs associated with the Australasian Cremation Emissions Standards initiative. These increases were partially offset by strong growth in ACCA Education revenue, event income and membership subscriptions, together with lower employment and Board expenses. The Board is focused on restoring an operating surplus in FY27 while continuing to invest in education, standards and member services.
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Annual Report 2025 - 2026 Information on Directors QUALIFICATIONS, RESPONSIBILITIES AND MEETING ATTENDANCE Name
Qualifications, Experience
Special Responsibilities
Meetings Held During Term
Meetings Attended
Lauren Hardgrove
Client Services Director - Catholic Metropolitan Cemeteries Trust
Director
1
1
Dean Matthews
CEO - Geelong Cemeteries Trust
President
5
5
Steve Nobbs
Executive General Manager - InvoCare
Director
2
2
Robert Moore
Cemeteries Coordinator - Fraser Coast Regional Council
Director
1
1
Michael Robertson
CEO - Adelaide Cemeteries Authority
Director
5
4
Denise Ora
CEO - Metropolitan Memorial Park
Director
5
5
Kristy Constantine
CE - Bunbury Cemetery Board
Director
5
5
Kerena McDonald
Coordinator Cemetery Services Toowoomba Regional Council
Director
4
3
Deborah Hedger
Coordinator Cemetery Services - Sunshine Coast Regional Council
Director
4
4
Richard Runde
General Manager - QLD InvoCare
Director
1
1
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.
Denise Ora Director 28th July 2026
I declare that, to the best of my knowledge and belief, during the year ended 30 June 2026 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.
AUDITOR’S INDEPENDENCE DECLARATION The auditor’s independence declaration for the year ended 30 June 2026 has been received and can be found on page 3 of the director’s report.
Mr Julius Sommers FCPA
Signed in accordance with a resolution of the Board of Directors
P O Box 37 Doncaster 3108 Registered Company Auditor 9092 31st July 2026
14
Annual Report 2025 - 2026 Financial Statements Statement of Comprehensive Income For the year ended 30 June 2026
Note
2026 $
2025 $
Note
Revenue
2026 $
2025 $
Expenditure
ACCA Education
56,448
25,108
ACCA Education
46,278
38,413
ACCA News Advertising
32,289
34,657
ACCA News/Bulletin
6,194
5,788
ACCA Marketing etc.
6,886
12,018
ACCA Rewards
0
0
0
0
3,314
4,314
3,073
4,214
Audit, Accounting Fees and Annual report
317,901
260,104
Bank Charges
1,904
1,419
Seminar
105,087
0
Board Expense
8,697
17,736
Interest
9,077
23,908
Brochures
1,393
2,187
342,799
324,952
383,100
208,893
0
5,318
873,560
690,279
ACCA Webinar Brochures Conference
1 (f)
Membership Fees Study Tour Total Revenue
1 (f)
Conference Expenditure
0
2,525
CEO Travel
Depreciation
1 (c)
11,160
9,262
Employment Expenses
299,494
346,612
Computer Software
6,251
5,039
Seminar
70,850
1,396
Subscription
3,284
2,361
Insurance
2,203
2,225
276
0
0
0
1,485
1,604
Miscellaneous Life Membership Badges / President Chain Phone/Fax Office Expenses
0
740
Rental Expenses
10,310
18,908
19
361
19,071
15,665
43,854
26,888
0
0
Postage Projects Industry Related Expenses (Pre: Public Relations) QLD Workshop Printing & Stationery
380
259
Merchandise Purchases
0
0
Website
0
95
Total Expenditure
919,517
712,690
Net Result for the Year
(45,957)
(22,411)
Total Comprehensive Income
(45,957)
(22,411)
15
Annual Report 2025 - 2026 Financial Statements Statement of Financial Position
Cash Flow Statement
For the year ended 30 June 2026
For the year ended 30 June 2026
Note
2026 $
2025 $
Note
ASSETS
Cash Flow from Operating Activities
Current Assets Cash and Cash Equivalents
2
196,142
260,878
Trade and Other Receivables
3
67,897
11,777
Receipts from Subscriptions and Other Activities Payments to Suppliers and Employees
Other
4
211,435
123,006
Interest Received
475,474
395,661
0
0
Other
605
605
GST Refunded from the Australian Taxation Office GST Paid to the Australian Taxation Office Net Cash Provided (Used) by Operating Activities
Total Non-Current Assets
605
605
476,079
396,266
Total Current Assets Non-Current Assets Plant and Equipment
5
Total Assets LIABILITIES Current Liabilities Trade and Other Payables
6
253,563
127,793
Total Current Liabilities
253,563
127,793
Total Liabilities
253,563
127,793
Net Assets
222,516
268,473
222,516
268,473
222,516
268,473
Equity Retained Earnings
7
Total Equity
Statement of Changes in Equity For the year ended 30 June 2026 2025 $
2025 $
Total Equity at the Beginning of the Financial Year
268,473
290,884
Net Profit for the Year
-45,957
-22,411
Total Equity at the End of the Year
222,516
268,473
Note
16
8b
2026 $
2025 $
930,979
868,760
(985,250)
(902,616)
9,077
23,908
61,290
41,728
(80,832)
(69,739)
(64,736)
(37,959)
0
(2,525)
0
0
0
(2,525)
(64,736)
(40,484)
260,878
301,362
196,142
260,878
Cash Flow from Inversting Activities Payments for Plant & Equipment Receipts from disposal of Plant & Equipment Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash Held Cash and Cash Equivalents at the Beginning of the Financial Year Cash and Cash Equivalents at the End of the Financial Year
8a
Annual Report 2025 - 2026 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.
d. Employee Benefits
Note 1: Summary of Significant Accounting Policies
e. Cash and Cash Equivalents
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.
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.
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.
The financial statements were authorised for issue on the 31st July 2026 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.
17
Annual Report 2025 - 2026 Financial Statements Note 2: Cash and Cash Equivalents
Cash at Bank
2026 $
2025 $
115,236
130,263
0
0
80,906
130,615
196,142
260,878
196,142
260,878
Petty Cash Cash Management Fund/Term Deposits Total Cash & Cash Equivalents as stated in the Statement of Financial Position Total Cash & Cash Equivalents as stated in the Cash Flow Statement
Note 6: Payables Current 2026 $ Sundry Creditors and Accruals
116,128
41,788
Prepaid Conference Income
86,410
52,191
Employee Benefits
51,025
33,813
253,563
127,792
2026 $
2025 $
268,473
290,884
(45,957)
(22,411)
222,516
268,473
Note 7: Retained Profits
Note 3: Receivables 2026 $
2025 $
Receivables
67,897
11,777
Trade & Other Receivables
67,897
11,777
Other
Retained Profits at the Beginning of the Financial Year Net Profit / (Loss) Attributable to the Association Retained Profits at the End of the Financial Year
Note 8: Cash Flow Information
Note 4: Other
Prepaid Conference Expenditure
2026 $
2026 $
2025 $
206,032
118,764
5,403
4,242
211,435
123,006
2026 $
2025 $
a. Reconciliation of Cash and Cash Equivalents Cash at Bank
115,236
130,263
Cash on Deposit
80,906
130,615
0
0
196,142
260,878
Petty Cash
Note 5: Plant and Equipment
b. Reconciliation of Net Cash provided (used) by Operating Activities to Net Profit/(Loss) from Ordinary Activities
2025 $
Office Equipment - at Cost
48,303
48,303
Less Accumulated Depreciation
(48,303)
(48,303)
0
0
Movements in carrying amount
18
2025 $
Balance at the beginning of year
0
0
Additions
0
2,525
Disposals (Net Value)
0
0
Depreciation Expense
0
2,525
Carrying amount at the end of year
0
0
Net Result for the Year
(45,957)
(22,411)
Non-Cash Flows in Net Profit/(Loss) from Ordinary Activities: Depreciation
0
2,525
(Increase) Decrease in Receivables
(56,828)
(3,738)
Increase (Decrease) in Creditors and Accruals
125,770
74,039
(Increase) Decrease in other Assets
(87,721)
(88,374)
Net Cash Provided (Used) by Operating Activities
(64,736)
(37,959)
Changes in Assets and Liabilities:
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 2025 - 2026 Financial Statements Note 9: Financial Risk Management
The Finance Committee monitors credit risk by actively assessing the rating quality and liquidity of counter parties:
a. Financial Risk Management Policies
-
only banks and financial institutions with an “A” rating are utilised:
The company’s financial instruments consist mainly of deposits with banks, accounts receivable and payable.
-
all potential members are rated for credit worthiness taking into account their particular circumstances and financial standing; and
The company does not have any derivative instruments at 30 June 2026.
-
customers who do not meet the Association’s strict credit policies may only purchase in cash or with recognised credit cards.
i. Treasury Risk Management This is not relevant to the company.
At the end of the financial year the company does not have any material credit risk exposure.
ii. Financial Risk Exposures and Management
Liquidity risk
The main risks the company is exposed to through its financial instruments are interest rate, liquidity and credit risk.
Liquidity risk is managed by monitoring the company’s cash flow position regularly and ensuring there are sufficient funds to meet all obligations.
Interest Rate Risk
Financial Risk Management Policy
The company’s exposure to interest risk is not material as it does not have any interest bearing borrowings as at 30 June 2026. 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.
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
Foreign Currency Risk
The table below summarises the undiscounted contractual settlement terms for the financial instruments of a fixed period of maturity.
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 2026. Credit risk is managed and reviewed regularly by the Finance Committee. It arises from exposures to customers and deposits with financial institutions.
Financial Assets Cash and Cash Equivalents Receivables Total Financial Assets Financial Liabilities Payables and Tax Liabilities
Weighted Average
Floating Interest
Effective Interest Rate
Rate
Fixed Interest Rate Maturing Within 1 Year
Non Interest Bearing
1 to 5 Years
2026 %
2025 %
2026 %
2025 %
2026 %
2025 %
2026 %
2025 %
2026 %
2025 %
4.63
9.16
196,142 196,142
260,878 260,878
-
-
-
-
69,630 69,630
12,081 12,081
-
-
-
-
-
-
32,587
22,393
19
Annual Report 2025 - 2026 Financial Statements Note 14: Entity Details
c. Net Fair Values Methods and assumptions used in determining net fair value.
The registered office of the entity is:
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.
Interest rate risk
Note 15: Members Guarantee
The company does not consider a sensitivity analysis would be relevant and has therefore not performed any analysis in this area.
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 2026 the number of members was 80.
Note 10: Remuneration of Auditors 2025 $
DIRECTORS’ DECLARATION
2,500
3,500
-
-
Other Services provided by the Audit Firm
Note 11: Related Parties
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
a. Key Management Personnel
b. give a true and fair view of the financial position as at 30 June 2026 and of the performance for the year ended on that date of the entity.
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.
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.
Key management personnel compensation
2026 $
2025 $
143,231
139,375
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. (2026 – Nil).
Note 13: Subsequent Events No events have occurred subsequent to the reporting period that required disclosure in the financial report.
20
The principal place of business is:
Our Community House - 552 Victoria Street NORTH MELBOURNE VIC 3051
Sensitivity Analysis
Auditing the Accounts
Our Community House - 552 Victoria Street NORTH MELBOURNE VIC 3051 Australasian Cemeteries and Crematoria Association Ltd
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.
2026 $
Australasian Cemeteries and Crematoria Association Ltd
This declaration is made in accordance with a resolution of the Board of Directors.
President Dean Matthew
Director
Denise Ora
28th July 2026
Annual Report 2025 - 2026 Independent Auditor’s Report REPORT ON THE FINANCIAL REPORT
INDEPENDENCE
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 2026, 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.
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.
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.
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 2026 and of its performance for the year ended on that date; and (ii) complying with Australian Accounting Standards and the Corporations Regulations 2001.
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.
Mr Julius Sommers FCPA PO Box 37 Doncaster 3108 31st July 2026
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.
21
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