Annual Report

2008-2009Commonwealth War Graves Commission

The Commonwealth War Graves Commission Contents:Page

The Vice-Chairman’s Foreword 2

The World-Wide Task 5

The Annual Report 9

At Your Service 36

The Commission Finances 38

War Graves and Memorials in the Commission’s Care 48

Trustees, Principal Officers, Offices and Agencies of theCommission 55

The Commonwealth War Graves Commission is required by its

Charters to produce each year a general report of its proceedings

with a duly certified statement of accounts and of the finances of

the Commission. As is also required by the Charters, each report

and statement is submitted to Her Majesty The Queen and copies

are sent to the governments represented on the Commission.

This 90th annual report covers the work of the Commission during

the period 1 August 2008 to 31 July 2009.

Left: Re-bronzing the 41st Division Memorial atFlers, France, work the Commission undertakeson an agency basis

Far left: Cleaning pedestal markers inChungkai War Cemetery, Thailand, in preparation for re-bronzing

The Commonwealth War Graves Commissionas at 31 July 2009

PresidentHIS ROYAL HIGHNESS THE DUKE OF KENT KG GCMG GCVO ADC

ChairmanThe Secretary of State for Defence in the United Kingdom

The Rt Hon BOB AINSWORTH MP

Vice-ChairmanAdmiral Sir IAN GARNETT KCB

MembersThe High Commissioner for the Republic of South Africa

Her Excellency Dr LINDIWE MABUZA

The High Commissioner for CanadaHis Excellency JAMES R WRIGHT

The High Commissioner for the Republic of IndiaHis Excellency S SHANKAR MUKHERJEE

The High Commissioner for New ZealandHis Excellency DEREK LEASK

The High Commissioner for AustraliaHis Excellency JOHN DAUTH LVO

ALAN MEALE MP

IAN HENDERSON CBE FRICS

Sir ROB YOUNG GCMG

SARA JONES CBE JP DL

Lieutenant General Sir ALISTAIR IRWIN KCB CBE

Professor HEW STRACHAN PhD FRSE

Air Chief Marshal Sir JOE FRENCH KCB CBE

KEITH SIMPSON MP

Director-General and SecretaryRICHARD KELLAWAY CBE

Commission to oversee the operation. We are also grateful to the

French government, and the regional and departmental authorities

for their invaluable assistance, and to the people of Fromelles, among

them Mme Demassiet, on whose land the mass graves are situated,

and Mayor M Hubert Huchette, whose support for the project has

been unwavering.

High profile and topical projects such as these do much to attract

attention to the Commission’s work and public interest, as reflected in

the use of our website and other services, continues unabated. This year

we were delighted to be awarded the Charter Mark in recognition of our

excellent standard of customer service and we are harnessing the

relationships built with our audiences to develop the services we offer in

the way they want. With teachers and younger people in mind we have

also, in response to suggestions from user groups and other feedback,

reviewed, updated and repackaged our impressive range of educational

resources into a new website ‘learning zone’.

The year has had its share of significant anniversaries, including those

marking 90 years since the end of the First World War and 65 since the

Normandy landings. At such times our cemeteries are the venues for

This has been another remarkable year for the Commission,

and one which has seen us begin construction, at Fromelles

in France, of our first new war cemetery in 50 years.

The work at Fromelles has been a major commitment in the past year

but we have not lost sight of our core operational responsibilities. In

the field, day-to-day maintenance continues worldwide and several

significant projects are underway or soon to begin. This last year has

also seen us striving to make good the damage inflicted on our

cemeteries and memorials in exceptional circumstances. Bronze

panels stolen early in 2008 have been returned to the Plymouth

Naval Memorial in the United Kingdom and, in the Middle-East, we

are making great progress towards restoring Gaza War Cemetery

which suffered during the hostilities in January. Our work in Gaza is

not easy and would be impossible without the resilience and

dedication of our resident staff. Thankfully, neither they nor their

families came to harm during the crisis and in April, with the help of

the British Ambassador to Israel, I was able to visit them to see for

myself the remarkable work they do.

In our last report we told how several mass graves holding the

remains of Australian and British soldiers had been identified at

Pheasant Wood, Fromelles, in northern France. In May, under the

Commission’s direction, work began to recover these remains which

will next year be laid to rest in the new cemetery now under

construction. This unique and complex project is being carried out

very much under public scrutiny and we value the confidence of the

Australian and United Kingdom governments who appointed the

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by the Vice-ChairmanAdmiral Sir Ian Garnett KCB

foreword

The Vice-Chairman with staff at Gaza War Cemetery

The new cemetery at Fromelles takes shape

Young visitors pay close attention at the Commission's exhibition stand

numerous ceremonies and our field teams put in a great deal of work to

ensure that they look their best. We were particularly pleased to see the

Prince of Wales at Bayeux War Cemetery for the June commemorations

of D-Day and, as always, we are grateful for the interest our President

and other members of the Royal Family have shown in our work

throughout the year. Our Commissioners, too, have been active on our

behalf, generous with their time for representational duties that go

beyond their role of corporate governance. This year we have seen the

departure of The Hon Nicholas Soames MP, whose term as a

Commissioner came to an end, and welcomed in his place Keith

Simpson MP. We were also pleased to welcome Air Chief Marshal Sir

Joe French who joined the Commission as the Royal Air Force

representative on the departure of Sir Peter Squire.

In the past year I have been fortunate to see the Commission’s work first-

hand in Israel, Italy, Canada, South Africa and the United Kingdom, and

as I become more involved in our activities it becomes increasingly clear

to me that although our role has its roots in history, our approach to

fulfilling our charter duties reflects the needs of today. I am struck by

our readiness to find new ways of working in an ever-changing world and

I am impressed by the energy with which challenges are identified and

solutions pursued. Our success depends greatly on the commitment of

our staff worldwide, but also requires wise management, more so in this

time of global economic uncertainty when our member governments

expect us to wring full value from the funding they provide. Our

challenge is to maintain the high standards for which we are recognised

while keeping within our budgets. With prudence, careful planning and a

willingness to adapt, this is being achieved.

I commend this report to you.

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His Royal Highness The Prince of Wales meets Normandy veterans at Bayeux War Cemetery

the world-wide task

Commission's behalf. The care of the wargraves in civil cemeteries and churchyards ismostly entrusted to local authorities andcontractors who maintain them byagreement with the Commission.

The Commission's work is guided byfundamental principles:

� that each of the dead should be commemorated individually by name either on the headstone on the grave or by an inscription on a memorial;

� that the headstones and memorials should be permanent;

� that the headstones should be uniform;

� that there should be no distinction made on account of military or civil rank, race or creed.

The headstones are 813mm in height; at thetop of each is engraved the national emblem orthe service or regimental badge, followed bythe rank, name, unit, date of death, age and,usually, a religious emblem; and at the foot, inmany cases, an inscription chosen by relatives.

In some cemeteries, notably on the GallipoliPeninsula, in the Far East and the Pacific,where there is a risk of earth movement, stoneor bronze plaques on low pedestals are usedinstead of headstones.

Climate permitting, the headstones stand innarrow borders, where floribunda roses andsmall perennials grow, in a setting of lawn,trees and shrubs. Two monuments arecommon to the cemeteries: the Cross ofSacrifice, set usually upon an octagonal baseand bearing a bronze sword upon its shaft;and, in the larger cemeteries, the Stone ofRemembrance, designed specifically tocommemorate those of all faiths and none,upon which are carved the words from theBook of Ecclesiasticus: THEIR NAMELIVETH FOR EVERMORE

Those who have no known grave, or whoseremains were cremated, are commemoratedon memorials ranging from small tabletsbearing a few names to great monumentsbearing many thousands, such as theThiepval Memorial in France.

In many Commonwealth and other countriesin which the Commission operates, its workis protected by a series of internationalagreements which recognise the Commissionas the authority responsible for the care ofthe graves and memorials. The governmentsof these and many other countries haveacquired the land occupied by the cemeteriesand have generously granted its perpetual useto the Commission.

In presenting this report the Commissionexpresses its gratitude for the practicalassistance and support it has received from itsmember governments and their departmentsof state, other national and local governments,diplomatic and consular representatives,veterans' organisations, other official andunofficial bodies and private individuals allover the world. Such assistance, in one formor another, is given to the Commissionthroughout the 149 countries in which thereare Commonwealth war graves. Without thissupport the widely acclaimed standards set andmaintained throughout the Commission'shistory would not have been possible.

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The Commonwealth War GravesCommission was established by RoyalCharter of 21 May 1917, the provisions

of which were amended and extended by aSupplemental Charter of 8 June 1964.

Its duties are to mark and maintain the graves ofthe members of the forces of the Commonwealthwho died in the two world wars, to build andmaintain memorials to the dead whose graves areunknown, and to keep records and registers. Thecost is shared by the partner governments - thoseof Australia, Canada, India, New Zealand, SouthAfrica and the United Kingdom - in proportionsbased on the numbers of their graves.

On pages 48 to 52 are listed 149 countries inwhich there are Commonwealth war gravesand memorials; page 53 summarises the1,695,483 commemorations for which theCommission is responsible.

Most of the war cemeteries and memorials aremaintained by the Commission’s own staff,although in a number of countries, mainly withinthe Commonwealth, special arrangements existwhereby the governments of those countriescarry out care and maintenance on the

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Left: Border planting in Kohima War Cemetery, India

In May 2008, an exploratory archaeological excavation confirmed the existence

of several mass graves which had lain at Pheasant Wood, in northern France,

for more than 90 years. The graves were at that time estimated to contain the

bodies of as many as 400 Australian and British soldiers who died at the Battle of

Fromelles in 1916. In the years since the war ended, remains of the ‘missing’ have

been found regularly on the old Western Front as agricultural land is farmed or

cleared for development, but never before has there been a discovery on the scale

of Fromelles.

The Australian and British governments quickly agreed that only one course of

action was possible; the bodies would be carefully recovered from the mass graves,

attempts would be made to identify them and they would at last be laid to rest,

with dignity and respect, in a new cemetery built exclusively for the purpose

nearby. The Commission was appointed to manage the operation which is

expected to take just over a year to complete. Work began in May 2009 and a

ceremony to dedicate the new cemetery is planned for the anniversary of the

battle in July 2010.

fromelles: a work in progress

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Left: The ‘Cobbers’ statue at the Fromelles Memorial Park

Right: The Rev Ray Jones of St George’s Memorial Church in Ieper and Fromelles parish priest FatherDuprez bless the Pheasant Wood site during the ceremony that launched the recovery operation

Recovery and identificationOxford Archaeology (OA) was appointed to

undertake the painstaking task of recovering the

remains. A fully equipped compound, including a

radiography facility, forensic and DNA laboratories

was established next to the Pheasant Wood burial

site. The OA team of 30 specialists worked

throughout the summer recovering, examining and

recording the remains and associated finds before

preparing them for storage in the on-site temporary

mortuary in anticipation of reburial early in 2010.

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As the Pheasant Wood graves date from one particular action, the Battle ofFromelles which took place on the night of 19 July 1916, it has been possibleto define a pool of possible identities for the recovered bodies. The Britishand Australian governments have published the lists of names and appealedfor family members to come forward to provide DNA samples for comparisonwith DNA taken from the bodies during recovery. A pilot study carried out byLGC Forensics established that the Fromelles DNA was of sufficient quality tojustify full-scale DNA testing. This will be undertaken throughout the autumnand may help to identify some of the Fromelles soldiers.

Many of the bodies have been recoveredwith associated ‘finds’ and the uniform itemsin particular – buttons, buckles, badges andinsignia – will help at least to establish if thesoldier belonged to a British or Australian unit.

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A new cemeteryAs the recovery progressed, the Commission

began work on Fromelles (Pheasant Wood)

Military Cemetery, our first new cemetery

for 50 years. The simple, classic design

harks back to our great architectural heritage

and the new cemetery will be built to the

same high standard, using quality materials

and horticulture, but benefiting from 21st

century architectural and construction

techniques. In addition, the cemetery has

been planned with a focus on today’s

expectations for visitor access; although the

site is on a slope, internal gradients will be

manageable for those with mobility

difficulties and there is ramped access to the

terrace for instance. It will also have its own

parking area.

Poor drainage and access meant the site of

the mass graves at Pheasant Wood was

unsuitable for the new cemetery. Instead, a

higher plot of land was chosen nearby but

this too has presented challenges which have

taken a great deal of engineering to resolve.

The soil is heavy clay, problematic when wet

and subject to seasonal movement, so

drainage of the cemetery and the immediate

surrounding area has been a major

consideration. The nature of the soil and

the slope of the site mean that to ensure

stability the cemetery will rest on a

substantial substructure of concrete piles up

to seven metres deep – there will be much

more going on underground than the

surface scene would suggest.

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Left: The plan of the new cemetery is flexible with enoughroom for up to 400 graves although at the time of writingesitmates indicate that the figure will be nearer 250. Eachgrave will be marked individually. The radial arrangementof the plots, rows and avenues focuses on the Cross ofSacrifice which stands on an elevated terrace givingdistant views of the Fromelles battlefield and VC Corner,the cemetery most closely associated with the battle.

Top right: The site of the newcemetery is marked out ready for

construction work to begin

Bottom right: Work underway atthe cemetery site with the

Pheasant Wood excavationcompound just visible beyond

For many years the village of Fromelles has marked the

anniversary of the 1916 battle with a ceremony of

remembrance. This year, the event had a particular sense of

poignancy and anticipation as villagers were joined by guests

of honour HE Mr David Ritchie, the Australian Ambassador

to France, and The Hon Harry Jenkins, Speaker of the

Australian House of Representatives. Also present were

Commission staff, the Oxford Archaeology team and military

representatives from Australia, the United Kingdom and

Germany. Wreaths were laid at the ‘Cobbers’ Memorial, VC

Corner and Pheasant Wood, and afterwards, guests gathered

together for a verre d’amitié at the Fromelles village hall.

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With the site cleared and levelled, piling for thenew cemetery was completed in just a few daysusing a 62-ton machine which drilled 210 holespumping concrete into the void as the drill waswithdrawn. Steel reinforcement cages werethen fed into the holes to form a base for theconcrete foundation slabs.

The remains recovered from the Pheasant Wood massgraves will be buried early in 2010 before cemeteryconstruction is completed. The below-groundstructures will need to be sufficiently robust to copeboth with the numerous funeral bearer parties andthe weight of heavy machinery that will move inafterwards to spread 400mm of topsoil as a base forthe horticulture. A trial area replicating the burialconditions was established at the Commission’sFrance Area office and put to the test.

Preparation of the ‘war pattern’ headstones neededfor the new cemetery began in the summer withcutting and shaping the blanks in Portland, Dorset, inthe United Kingdom. The stone, Broadcroft Whitbedbest memorial quality, is the type used for all ourPortland headstones but the blanks for Fromelles werecut extra-long to allow the cemetery surfaces to bebuilt up around them. Once cut and finished, theheadstones were shipped to our workshops in Francefor engraving.

Although planting up the newcemetery at Fromelles is still someway in the future, rose and plantstock for the borders are alreadybeing brought on at twoselected nurseries in France andBelgium. The roses are‘Remembrance’, a Commissionfavourite. Turf for the cemetery isalso being grown specially.

Children from three nations produced theartwork that decorates the temporaryhoardings enclosing the cemeteryconstruction site. Work on the theme ofremembrance by pupils from Australia,France and the United Kingdom wastransferred to aluminium panels which willstay in place until the build is completed.

Right: Children from the Ecole Communalede Fromelles point out their contributions toFromelles project manager David Richardson

Below: Pupils from Stonyhurst St Mary’s Hall inthe United Kingdom with their finished artwork

The Commission has created a dedicated website so that the progress of the project may be followed. For news on the latest developments, go to www.cwgc.org/fromelles

conditions for our dedicated teams, working full-time in areas where our

commitment is greatest, can be challenging. With the re-engraving of headstones

in-situ a key part of the programme, research has begun to test the feasibility of

developing an automated system for use in the field.

The refurbishment process

begins with sanding down

the headstone surface. The

inscription is then re-engraved

by hand using a drill powered

by compressed air, and the

headstone finished with a final

fine sanding. Known unto God

headstones receive the same

treatment.

Aworn memorial inscription, a name that cannot be read, is unacceptable to us in

our role as guardians of the commemoration of the fallen. The Commission

recently began a comprehensive programme of inspection and engraving to

ensure that despite the passing years each headstone and memorial inscription in our care

will continue to meet standards of legibility. The programme is expected to take 28 years

to complete and cost £15 million.

Headstone production from our France workshops, where two computerised engraving

machines work side by side, continues at full capacity; here, headstones identified for

replacement during inspection cycles are prepared for shipment all over the world. But

tight production programmes can be upset by the need to cover the unexpected – earlier

this year more than 350 replacement headstones were needed to make good damage in

Gaza – or by large orders that have to be fitted in at short notice – for instance work is

now underway to cover the requirement for the new cemetery at Fromelles. With the

workshops also producing memorial panels for renovation projects, a need is developing

for a third engraving machine to meet demand.

Where the headstone is basically sound, re-engraving in-situ can extend its life by some

20 years and is therefore the best solution both in economic and environmental terms.

Nevertheless, hand engraving in the field is meticulous and time consuming, and

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keeping the names aliveHeadstone blanks for the new cemetery at Fromelles await their turn on the engraving machine

A member of the UK engraving teamgets down to work on a personalinscription in Hereford Cemetery

Visitors take an interest in the engraving team at work in aGallipoli cemetery, Turkey

Defining legibility: In the Commission’s early days, an

advisory panel defined our typical monumental inscription as

‘a record for those who care to search for it rather than an

announcement to the world’, implying some degree of effort

required by ‘persons who care to pause and reflect’. In

Commission terms, military and personal inscriptions should

be legible from a distance of two paces. Badges should be

recognisable from two paces and legible from one pace.

Legibility can vary according to the type of stone, angle and

depth of the incisions, cleanliness and moisture content of the

stone – and light conditions.

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Although the Plymouth story has a

positive ending, metal theft

continues to be a concern,

particularly in the United

Kingdom. In November, five

bronze panels were stolen from

the screen wall memorial at

Manchester (Philips Park)

Cemetery in the week leading up

to remembrance time. And, at the

Air Forces Memorial, Runnymede,

16 bronze rainwater pipes of

unique design were taken. In an

attempt to foil further thefts, the

replacement pipes have been

chemically coded with a product

that means they can be easily

traced by the police if stolen.

Last year, public outcry followed the

theft of four bronze panels from the

Plymouth Naval Memorial in the

United Kingdom and public delight heralded

their return in time for the Armed Forces

Day celebrations taking place on Plymouth

Hoe at the end of June.

Replacements for two of the four panels,

which had been cut up and sold for their

scrap value, were recast in Australia. Before

they could be manufactured, lists of names

were carefully compiled from our records and

an alphabet specially adapted to match the

lettering on the original panels. The two

remaining panels were recovered following

the theft, battered but intact, and restored by

a contractor. In front of an appreciative

crowd of Plymouth people, Commission

stonemasons restored the panels to the

memorial using a new recessed fixing method

which will hopefully prevent a repeat of the

incident. A few days earlier, a local man was

sentenced in connection with the theft.

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stolen panels returned to Plymouth Naval Memorial

Left and below left:In an attempt toprevent futurethefts, the restoredpanels were setinto the stoneworkof the memorial

On a related matter…Though robust, our bronze memorialpanels need regular care. Poor weatherlast autumn prevented the re-bronzingand lacquering of the Liverpool NavalMemorial’s panels so instead they werepolished with a micro-crystalline waxrefined from oil. The performance of thiscoating will be checked regularly to seehow it stands up to the exposedconditions of the Mersey Pier Headwhere the memorial stands.

Children fromMount Street

Primary School inPlymouth take aclose look at the

panels beforethey are returned

to the memorial

Left: The screenwall at Manchester(Philips Park)Cemetery after thepanels were stolen

Challenges to our work posed by climate

and environment are well known, but

problems arising from animal and

insect pests are on the increase. Finding effective

and environmentally friendly methods of pest

control can be particularly challenging.

Prominent among pests are caterpillars and

moths, the most voracious to be found at work in

the Mediterranean but now moving north as a

result of changes in climate. In Italy, a close

watch is kept during the pine and oak

processionary caterpillar season as early

intervention is vital if they are to be kept under

control. Not only are they greedy feeders, capable

of completely defoliating infested trees as they

forage for food during the winter months, they

also place our gardeners at risk of skin irritations

and eye infections if they come into contact with

the long, stinging hairs on the caterpillars’ bodies.

Goat Moth is another highly destructive pest

which is difficult to control. Pheromone traps

are effective if used consistently but these are

costly and results are hard to maintain in areas

where the moth population is high and

uncontrolled in the surrounding countryside. An

alternative approach, such as reducing or

removing the host tree species from the most

affected sites and replanting with less susceptible

species, is being considered.

Not surprisingly, our everyday

horticultural operations involve a great

deal of green waste so it makes sense

that this material should be processed to make

compost which we also need in enormous

quantities. Effective recycling of organic waste is a

key element of our environmental policy and in

northern Europe, where our gardening activity is at

its most concentrated, we have dedicated compost

farms which aim to achieve maximum recycling of

green waste and produce tons of compost each year.

In France, where our commitment is widespread,

both waste and compost sometimes have to travel a

long way so at Etaples Military Cemetery, on the

Channel coast, a trial has been undertaken where

waste from other coastal cemeteries is taken for

local processing in order to reduce ‘compost miles’.

The nature and spread of our commitment in the

United Kingdom does not lend itself to a dedicated

composting operation but the recent transfer of a

composting machine from our Northern Europe

Area (NEA) has opened up possibilities for our

team at Brookwood Military Cemetery. Following

an overhaul and refit for the machine, which NEA

had outgrown, and training for the gardeners,

Brookwood’s green waste can now be processed

regularly and efficiently on-site, work which

previously had to be carried out three times a year

by contractors.

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compost goes full circle unwelcome visitors

Composting on an industrial scale in Belgium

The processionary caterpillar, so called because in springthey leave their nest and follow each other in long lines,nose to tail, in search of sites in which to pupate.

Further afield in East Africa, composting isundertaken at 90% of sites. Here, greenwaste rots so quickly that there is norequirement for costly silos or machinery.Material is composted on the bare earth,the small amounts of effluent evaporateand beneficial soil bacteria are able toaid the composting process.

Morogoro Cemetery, Tanzania

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Some animals are a joy to see in their natural

habitat but less welcome in our cemeteries.

In the last year we have had reports from our

European operations of damage inflicted by

crows, badgers, wild boar, even porcupines,

all of which can cause untold damage to turf

and borders as they root for grubs. Deer strip

the bark from trees and moles burrow,

throwing the spoil from their tunnels up onto

the turf in unsightly piles and damaging

plants as they work beneath them. The

biggest and most widespread pest of all,

though, is the rabbit.

Given the chance, rabbits will not only feed

in our cemeteries, they will honeycomb the

ground with their burrows leaving holes and

causing subsidence. The traditional method

of control is to keep the rabbits out altogether

by erecting special fences that extend

underground beyond the reach of their

burrowing, but fencing a cemetery is not

always feasible or desirable. Hard

landscaping is another, if extreme, alternative

but at Dover (St James’s) Cemetery in the

United Kingdom where there is a plot of

more than 350 war graves, a new approach is

being trialled. As part of a larger restoration

project, borders were planted in January with

heathers and varieties of plants and grasses

that rabbits find unpalatable. In an attempt to

prevent the young plants being dug up and

taken away, larger specimens were used.

Plants were also anchored into the ground

using pegs or wire, and protected with

netting cloches and plastic pipes. In May,

with the plants well established, the

protection was removed. Initial results look

promising and the approach is to be tried at

Brookwood Military Cemetery where the

rabbit population poses a real challenge.

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Rabbit-proof planting at Dover (St James’s) Cemetery, United Kingdom

Extensive turf damage caused by badgers at Berlin1939-45 War Cemetery, Germany

The Director-General, supported by a

team of specialist professional staff, is

responsible to the Commission and its

Member governments for the whole range of the

Commission’s work and is accountable for the

proper allocation of its funds. Our Chairman is

the United Kingdom’s Secretary of State for

Defence, although his senior position in

government means that practical participation in

the affairs of the Commission is necessarily

limited. The Vice-Chairman, customarily a

representative of the armed services and appointed

from within the Commissioners, assumes many

of the Chairman’s day-to-day responsibilities.

Member governments are represented by their

High Commissioners in the United Kingdom.

In addition there are nine non-official

Commissioners, drawn from the Armed Forces,

Parliament, the City and others prominent in

their field, who each serve for a minimum term of

four years, with the possibility of a further four

years. The Commission meets four times a year.

One of these meetings always involves visits to

cemeteries in the United Kingdom or abroad, and

another is hosted by one of the member

government High Commissioners in London, this

year the South African.

Member governments are also represented at the

annual budgetary screening meeting held in

October when estimates for the coming year are

examined and recommendations put forward for

confirmation by the full Commission. The Audit

Committee, chaired by one of the

Commissioners, oversees a programme of

internal and external audit, scrutinising and

ensuring propriety and good order. The

committee has an increasingly important role in

corporate governance.

the hands on the helmThe Commission has had just four Presidents in itslong history. Our current President, His RoyalHighness The Duke of Kent, now approaching 40years in service, is very active in the role andmakes a significant contribution to theCommission. This year he attended the Armisticeanniversary reception at the House of Commons,he represented the Commission at Gallipoli inApril for ANZAC day (below) and joinedCommissioners in Italy for their June meeting.

Every member Commonwealth country was represented among

the graves and everywhere there is equality in death, from the

16-year-old soldier to the 59-year-old pioneer corps major who

won his Military Cross in the First World War; from the

commander of the 169th Infantry Brigade to the wine waiter of

the 8th Punjab Regiment officers’ mess. In each cemetery there

is a book for visitors to sign and reading the messages written in

it I was struck by how many people were drawn to the

cemeteries and how far some of them had travelled to be there.

It was a privilege to meet the dedicated staff, most of them

Italian, who look after these cemeteries, some of them the

children and even grandchildren of those appointed to do the

same job 50 years ago. Their pride and commitment to their

work made each of these places special.

Walking around the cemeteries I was moved by the sacrifices of

earlier generations, the importance for us today of this formal

act of remembrance and the wonderful dedicated, sensitive

work undertaken by everyone who works for the Commission.

‘Lest we Forget’ is their watchword. It should be ours too.

Keith Simpson with His Royal Highness the Duke of Kent, the Commission’s President

The Vice-Chairmanchats to staff atFaenza WarCemetery

A Commissioner in ItalyEach year Commissioners visit cemeteries in the United

Kingdom or overseas providing them with an opportunity

to see our work in the field and to meet staff. This year the

visit was to Italy and Keith Simpson MP, one of our two

parliamentary Commissioners, recorded his impressions.

As you walk into Faenza War Cemetery in north-

east Italy on a June morning, you could be forgiven

for thinking you were in an English garden – apart

from the lines of headstones marking the graves of

Commonwealth soldiers killed in the fighting of

1944-45. This is just one of 51 war cemeteries and

72 other sites which hold the country’s 49,500

Commonwealth war dead from two world wars.

Each cemetery is unique in its location and

horticultural layout within the overall design

familiar to all Commonwealth war cemeteries, with

plants, shrubs and trees that are local and reflect the

climate and availability of water. At Bologna War

Cemetery we saw Sophara japonica, the ‘Chinese

scholars’ tree’, while at the Forli Indian Army War

Cemetery there were Indian bean trees.

27

This year’s Commonwealth-Netherlands Joint-Committee fieldday was held in June at ArnhemOosterbeek War Cemetery. Joint-Committees were first establishedto support and promote our workin countries where our commitmentwas greatest and with which wehave War Graves Agreementsformally recognising and regulatingour work. Today, five of theEuropean Joint-Committeesparticipate in annual field dayswhich demonstrate aspects of ourwork and offer us an opportunity tosay thank you for their invaluablesupport in facilitating that work intheir countries.

Learning ZonePerhaps a taste of things to come in website design, oureducation section has been relaunched as the LearningZone. Following widespread consultation with teachers,the new presentation repackages the Commission’salready impressive catalogue of resources in easilyreferenced categories with everything linked to curriculumkeystage requirements. We have also listened to thosewho feel school visits to cemeteries can occasionally resultin inappropriate behaviour. A new resource, Respect, is apractical guide for teachers planning visits and includessuggestions on how students can be encouraged to settheir own standards of responsible behaviour.

29

In November, following rigorous testing and assessment, the Commission was

delighted to achieve the Charter Mark, the United Kingdom government’s

award recognising standards of excellence in customer service.

Our work towards the award presented us with the ideal opportunity to take an

objective look at our relationship with our customers, how we gauge their

expectations and how we deliver what they want. Consultation has been an

essential part of this process and surveys, feedback, user groups and forums have

built an invaluable dialogue that has helped us develop our services over a number

of areas.

While personal contact with our enquiries section remains the preferred method of

reaching us for many people, visitor numbers to our website continue to rise,

peaking with remembrance time or significant anniversaries when media coverage

brings our work more directly into the public eye. Website development continues

to be a priority, with work ongoing to enhance access to the online casualty

records, identify user needs and develop services. We have also commissioned a

full review of our website in which our customers have played a key role. The

findings of this review will form the basis for redevelopment in the coming year

that should result in a clearer, more effective and accessible website.

Charter Mark is not just about customer service,it also recognises an organisation’s involvementin community initiatives. In February, teams fromthe Commission’s head office in Maidenheadtook part in the town’s annual charity pancakerace – and won!

28

meeting your needs OutreachTaking the Commission’smessage out to thecommunity is an importantaspect of our activities. Ourarea and agency offices aretaking on more exhibition workfor local audiences and our UKbased information andpublicity team is involved in agrowing programme ofrepresentational events bothat home and abroad. Thisyear the team took specialdisplays to Bayeux WarCemetery for the Normandyanniversary weekend and wasalso in Plymouth for ArmedForces Day. In March wemade our third appearance atthe popular family history showWho Do You Think You Are? atLondon’s Olympia, sharing astand with The War GravesPhotographic Project (TWGPP)for the first time and soproviding a comprehensiveservice for enquirers.

IraqIn November, HE Mr Christopher Prentice, Her

Majesty’s Ambassador to Iraq, joined 300 British, US

and Iraqi personnel for a remembrance service at

Habbaniya War Cemetery. The condition of the

cemetery, which is situated within a former RAF air

station, was greatly improved last year with the

support of the United States Armed Services stationed

there and a basic maintenance contract is now in place

to ensure that these improvements are sustained.

GazaJanuary saw a violent outburst of hostilities

in the Middle-East which left its mark on

Gaza War Cemetery. Electricity supplies

were disrupted making communication

difficult and it was some days before news

reached us that shells had fallen in the

cemetery. Some structures were hit, turf

was scarred and scorched and more than

350 headstones were damaged beyond repair

(right). The manufacture of replacements

was given priority at our workshops in France

and the new headstones were delivered to the

cemetery at the end of July with the

invaluable help of the United Nations Relief

and Works Agency (UNRWA). Work is now

underway to put them in place. The cost of

renovation and repair of the cemetery is

estimated at £84,000 and compensation is

being sought from the Israeli government.

31

meeting challenges in the Middle-East

Poppy wreaths are flown in to Habbaniya for theremembrance service

At Baghdad (North Gate) Cemetery,regular clearance of scrub andundergrowth is keeping the cemeterytidy until a more comprehensiveprogramme of work can be considered.

Above: Rubble from the Stone of Remembranceat Deir el Belah War Cemetery near Gaza,destroyed by a bomb in April 2007, being cleared.A technical assessment will be needed beforerenovation and repairs can be carried out

Below: UNRWA delivers headstones to Gaza War Cemetery

The passing of a generationThe very end of our reporting year

saw the sad loss, within a week of each

other, of the United Kingdom’s last

two First World War veterans, Henry

Allingham, 113, and Harry Patch, 111.

In their final years, Henry and Harry

became familiar faces at remembrance

events and eloquent spokesmen for

their generation. Always generous

with personal support for the

Commission and its work, they will

be sadly missed.

D-Day 1944June saw major celebrations in Normandy to mark the 65th anniversary of the

D-Day landings in 1944, when allied troops launched Operation Overlord, the

campaign that would lead to the liberation of Europe and the end of the Second

World War. This was expected to be the last occasion when the Normandy Veterans

would attend in force and the turn-out was exceptional. His Royal Highness The

Prince of Wales joined veterans for a remembrance ceremony and wreath laying at

Bayeux War Cemetery, and our information team was there throughout the

anniversary weekend to help veterans and other visitors with queries.

3332

anniversaries Armistice 1918In London, to mark the 90th anniversary of the Armistice that

brought to an end the First World War, Her Majesty The Queen

and The Duke of Edinburgh launched Vigil 1914-1918, a

transatlantic remembrance project made possible with the

Commission’s support. During the seven-day Vigil the names of

every Canadian who fell in the Great War, 68,000 of them, were

projected onto Canada House in Trafalgar Square. The names

were then beamed across the Atlantic – and several time zones –

and projected onto prominent buildings in six Canadian cities,

including the National War Memorial in Ottawa. The last name,

Private George Price, appeared in London as dawn broke on

11 November. Price is believed to be the last Commonwealth

battle casualty of the war, killed by a single shot at 10.58 am, just

two minutes before the Armistice came into force.

The Commission marked the anniversary of the Armistice with a

reception at the Houses of Parliament in London (left) where

Commission President, His Royal Highness the Duke of Kent, and

Chairman, Secretary of State for Defence the Rt Hon John Hutton MP,

were joined by guests, staff and Commissioners past and present. A

special edition booklet was also produced for the occasion which

included supporting letters from High Commissioners of all the

member governments.

Concurrent with the Vigil, Canada House once again hosted the popularRemembered exhibition, produced in 2007 to mark the Commission’s own 90thanniversary. Since then, the exhibition has toured widely and in the last yearvenues have included the Canadian War Museum in Ottawa and the ScottishParliament building in Edinburgh.

The Remembered exhibition at the Canadian War Museum

Her Majesty The Queen talks to Remembered photographer Brian Harris at Canada House in November

Harry Patch at the 75th anniversaryof the unveiling of the Menin GateMemorial, Ieper, in 2002

at your service

the commission finances

war graves and memorials in the commission’s care

At Your Service

Customers quite rightly expecta high quality service fromthe Commission. To provide

this we must continually assess anddevelop the services we offer, reviewingand improving what we do and how wedo it.

Our customer service standardsThe Commission is committed toproviding a high quality service. We aimto meet the needs of our customers in aprofessional way, and we have createdseven main customer service standardsto help us do this.

Achievement against our standardsAchieving high standards is an on-going process and further informationabout the work we are doing toaccomplish this can be found on theHelp and Information section of ourwebsite. Each year we want you, ourcustomers, to be aware of how weperform and our standards and resultsfor the past year are reported in thetable on the facing page.

Your Views MatterWe are always interested in yourfeedback and we are extremelygrateful to all those who took partin our surveys throughout the year.We are delighted that customersatisfaction remains high and a recentbenchmark exercise placed us in thetop 7% of the organisations measured.If you would like to take part in futuresurveys further information can befound on our website.

Your comments are always noted andinfluence future developments in theservice we provide to you.

Following suggestions from you wehave:� reviewed our education material

and introduced a new website,

The Learning Zone

� begun work on developing a mapping

database for our cemeteries

� introduced a monthly e-newsletter,

which has proved extremely popular.

To sign up please go to

www.cwgc.org/newsletter.htm

� introduced information leaflets in

different sizes to suit public and tourist

office requirements

We have also received many otherspecific suggestions regarding ourwebsite and search facility and wehope to incorporate these in theredevelopment of our website.

We are also pleased to have receivednearly 600 compliments throughoutthe year. Knowing the efforts we makeare appreciated helps make our workworthwhile. Please do continue to letus have your comments andsuggestions in order for us to maintainand improve our service to you.

Answering your concernsThe Commission received over 26,000enquiries last year from around theworld, of which only 197 werecomplaints. This figure is less than 1%of all the enquiries received by usduring the year. Your complaints arealways taken seriously and areinstrumental in improving the way wework and the services we deliver.

Owing to the nature of theCommission’s work, the complaintsreceived are wide-ranging. A selection ofthe most common concerns and thechanges implemented are outlined below.

Difficulty reading headstone ormemorial panel� Began a major re-engraving project

which is expected to take 28 years at a cost of £15m for all our cemeteries

Enquiries correspondence� Reviewed our systems and

provided additional resources to improve e-mail response times

Website database� Began development of an improved

search facility providing easier access for all users

Cemetery maintenance andhorticulture� All complaints are reviewed

individually. These tend to involvecemeteries which are owned and maintained by other organisations but improved monitoring has been introduced to ensure that as far as possible each site is maintained to the standards expected by the Commission

36 37

Item

1

2

3

4

5

6

7

Customer Service Standards

We will deal with all enquiries promptly, efficiently and

politely and provide you with clear and helpful information.

We will acknowledge all written enquiries within 5 days of

receipt.

We will answer all letter and e-mail enquiries within

20 days of receipt following acknowledgement.

We will answer all phone calls within 30 seconds.

We will acknowledge all complaints within 5 days of receipt.

We will reply to all complaints within 10 days of receipt.

We will achieve an overall customer satisfaction target of

85% in our annual Customer Service Survey.

Achievement against our standards 1 August 2008 to 31 July 2009

Spot checks of our enquiries by letter, phone and em-ail showed that this was done in all

cases examined.

Spot checks of our files showed that this was done in all cases examined. In almost 100% of

cases this was actually done on the day of receipt.

On average, over the past year, letters and e-mails were being answered within 26 working

days of receipt.

Spot checks of our phone lines showed that this was done in 97% of all cases examined.

Reviewing the complaints through the complaints log showed that 100% of our complaints

were acknowledged within this timescale, usually on the day of receipt.

Reviewing the complaints through the complaints log showed that 100% of our complaints

were replied to within this timescale.

87% of the 700 people who completed the survey expressed a view that they were well

satisfied or very satisfied with the Commission’s service.

Please do continue to provide us with feedback. Further information can be found at www.cwgc.org/informationandservice.htm

3% (38 people) are engaged in corporate

services work. In the field, gardening

and structural maintenance staff

workloads are objectively assessed against

a permanent work measurement system.

Direct cost savings are often small in

scale, but nonetheless are actively

pursued. Taking just two examples out

of many, the in-house production of

compost from green waste in France

and Belgium now saves around

£135,000 per year in waste disposal and

compost purchasing costs. On a

smaller scale, a change in the type of

engraving bits used in the headstone

engraving machines in France has

resulted in savings of around £9,000 per

year. The seeking of improvements in

efficiency such as these is an ongoing

process that will continue to deliver

improvements in the future.

Partnerships are frequently used to

share or meet the costs of producing

public information. Successful

examples of this have included the

production of educational DVDs, where

The History Channel have met the

production costs of Let Us Die Like

Brothers and the current version of Debt

of Honour. We regularly work with the

Imperial War Museum and the MOD

to produce educational resources, and

in 2008 produced a CD and DVD

resource entitled People of the Great War

for the 90th Anniversary of the end of

the First World War.

The other key area of work for the

Commission is in maintaining some

non World War service graves, and some

national and regimental memorials.

This ancilliary work, referred to in the

accounts as Special and Agency

Services, is carried out on a repayment

basis, mainly at the request of the

governments but also for some other

agencies. This area of work continues

to steadily increase.

As required by our Royal Charter,

the Financial Accounts for the year

ended 31 March 2009 are presented

on pages 40 to 47. These accounts are

intended primarily to record the funds

provided by the various member

governments of the Commission, and how

these funds have been utilised. The figures

are presented on a cash basis, and the

“Disposition of Balances of Member

Governments’ Funds” (page 42) records the

Member Governments’ interests in the

workings of the Commission. It is worth

noting that the Commission is not a

registered charity or a company, and so

does not have to present accounts in a

specified format.

The core work of the Commission is that

relating to the maintenance of the graves,

memorials and records of those members of

the Commonwealth forces who died in the

two world wars, as defined in the Charter.

This is referred to in the accounts that follow

as General Purposes income and expenditure.

Expenditure for general purposes exceeded

income by some £28,000 this year, which

means that on a cumulative basis our

working capital has been reduced to

£775,000, a £125,000 shortfall on the agreed

figure of £900,000. The grants received

from member governments rose by

£1.7million compared with the previous

year, but most of this increase represents the

effects of inflation and changes in exchange

rates, not a growth in funding in real terms.

Like most organisations, the Commission

works hard at containing operating costs and

seeking more efficient and more effective

ways of working. The organisation already

has a streamlined structure. Out of the

1,258 directly employed staff, only around

Government PercentageUnited Kingdom 78.43Canada 10.07Australia 6.05New Zealand 2.14South Africa 2.11India 1.20

TOTAL 100.00

Percentages of contributions beingmade by partner governments

Brunssum War Cemetery, NetherlandsArras Memorial, France

38 39

The Commission Finances

The principal accounting policies of the Commission have remained unchanged fromthe previous year and are set out below.

(a) Basis of Accounting

General PurposesIncome from member governments is accounted for in the year that it is due tobe received. Income due from the Trustees of the Imperial War GravesEndowment Fund is accounted for in the year in which it is paid over by theFund. Other funds receivable for General Purposes are accounted for in theyear to which they relate.

Expenditure is accounted for in the year to which it relates.

Special & Agency PurposesAll receipts and payments are accounted for in the year in which they are made,based upon the updated operational programme.

OtherAll items of a capital nature purchased for General and Special & AgencyPurposes are expensed when they are brought into use.

No balance sheet is presented, but a summary of disposition of balances at theend of the year is included within the financial statements.

(b) Foreign Currency Translation

Transactions in foreign currencies are translated into sterling at fixed internal rates of exchange set before the beginning of the financial year. For each foreign currency in which the Commission has material expenditure, these are

the floor rates at which budgeted cash flows in these currencies have been set for the ensuing year by the use of derivatives. Balances at 31 March are re-translated at the equivalent fixed rates of exchange set for the ensuing year. The net exchange gain or loss arising on foreign currency transactions is shownas a separate item within Expenditure for General Purposes (Note 4).

(c) Value Added Tax and Burial Rights

Value Added Tax paid in the United Kingdom and payments for the purchaseof burial rights are excluded from Expenditure for General Purposes as theseare subject to separate funding arrangements.

(d) Legacies and Donations

Legacies and donations received are not included within the Summary ofIncome and Expenditure or the Disposition of Balances of MemberGovernments’ Funds, but a summary of the movement on the investmentfund to which such gifts are added is shown in Note 6(a), and the incomefrom that fund is included in Income from the General Fund shown inNote 1.

We have audited the financial statements of the Commonwealth War GravesCommission for the year ended 31 March 2009 which comprise the principalaccounting policies, the summary of income and expenditure, the disposition ofbalances of member governments' funds and notes 1 to 7. These financial statementshave been prepared under the accounting policies set out therein.

Respective responsibilities of Commissioners and auditorThe Commissioners are responsible for the preparation of the financial statements inaccordance with the Commission’s Charter of Incorporation and SupplementalCharter. In the preparation of those statements, the Commissioners are responsiblefor ensuring that:

1 Suitable accounting policies are selected and applied consistently;

2 Judgements and estimates are made that are reasonable and prudent.

The Commissioners also have a general responsibility for ensuring that adequateaccounting records are maintained and for taking such steps as are reasonably open tothem to safeguard the assets of the Commission and to prevent and detect fraud andother irregularities.

Our responsibility is to audit the financial statements in accordance with relevantlegal and regulatory requirements and International Standards on Auditing (UKand Ireland).

We report to you our opinion as to whether the financial statements present fairly, onthe basis of the accounting policies set out on page 41, the income and expenditure ofthe Commission for the financial year and the disposition of balances at the end of the

year. We also report to you if, in our opinion, the Commission has not kept properaccounting records or if we have not received all the information and explanations werequire for our audit.

Basis of opinionWe conducted our audit in accordance with International Standards on Auditing(UK and Ireland) issued by the Auditing Practices Board. An audit includesexamination, on a test basis, of evidence relevant to the amounts and disclosures inthe financial statements. It also includes an assessment of whether the accountingpolicies are appropriate to the Commission's circumstances, consistently applied andadequately disclosed.

We planned and performed our audit so as to obtain all the information andexplanations which we considered necessary in order to provide us with sufficientevidence to give reasonable assurance that the financial statements are free frommaterial misstatement, whether caused by fraud or other irregularity or error. Informing our opinion we also evaluated the overall adequacy of the presentation ofinformation in the financial statements.

OpinionIn our opinion the financial statements present fairly, on the basis of the accountingpolicies set out on page 41, the income and expenditure of the Commission for theyear ended 31 March 2009 and the disposition of balances at that date.

Grant Thornton UK LLP London Thames Valley Office, SloughRegistered Auditors Chartered Accountants 9 September 2009

4140

Financial statements for year ended 31 March 2009 Principal accounting policies

Report of the independent auditor to the Commonwealth War Graves Commission

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2009

1 FUNDS RECEIVABLE/RECEIVED FOR GENERAL PURPOSES

2009 2008

£ £

Income from the Trustees of the

Imperial War Graves Endowment Fund 965,701 826,940

Income from the General Fund (Note 6a) 102,897 95,968

Interest on bank deposits 216,223 268,423

Member Governments’ grants 44,304,097 42,645,787

45,588,918 43,837,118

2 FUNDS RECEIVED FOR SPECIAL AND AGENCY PURPOSES

2009 2008

£ £

Member Governments 2,908,759 3,063,089

Other Governments 749,502 852,799

Funds received for Fromelles Recovery Project 363,334 -

Other authorities, regimental associations, etc 234,232 130,801

United Kingdom Government Grant-in-Aid

allocation for other expenses 750,000 750,000

5,005,827 4,796,691

3 SUNDRY RECEIVABLES

2009 2008

£ £

General Purposes

Compensation received from the Israeli Government - 17,726

- 17,726

2009 2008

£ £

Special and Agency Purposes

These comprise funds from countries in the West Indies

received on behalf of, and payable to, the

United Kingdom Government 5,175 16,005

4 EXPENDITURE FOR GENERAL PURPOSES

2009 2008

£ £

Staff costs (salaries, wages, allowances and

superannuation, but excluding staff support) 30,825,961 29,355,998

Staff support (medical, education, training, etc) 1,822,797 1,932,939

Supplies and equipment (horticultural, structural,

headstones, exhumation and administrative) 4,741,031 4,383,132

Contracts (horticultural, structural and property) 4,650,187 4,867,137

Transport (running and capital costs) 1,545,996 1,691,632

Travel (head office and area) 2,377,349 2,256,184

Communications and information technology 990,100 775,207

Other items (administrative expenses) 1,455,299 1,454,708

Direct charges to repayment activities

(Agency Services) 1,553,734 1,074,232

Exchange adjustment 250,893 118,533

50,213,347 47,909,703

Less:

Recoverable costs of Special and Agency Purposes 4,442,586 3,880,596

Receipts, including proceeds from sales

of publications, motor vehicles, etc 154,327 101,609

45,616,434 43,927,498

SUMMARY OF INCOME AND EXPENDITURE FOR THE YEAR ENDED31 MARCH 2009

Special &

General Agency

Note Purposes Purposes Total Total

2009 2009 2009 2008

£ £ £ £

OPENING BALANCES 802,447 824,530 1,626,977 1,518,158

Receipts:

Funds receivable/received 1/2 45,588,918 5,005,827 50,594,745 48,633,809

Sundry receivables 3 - 5,175 5,175 33,731

46,391,365 5,835,532 52,226,897 50,185,697

Less:

Expenditure 4/5 45,616,434 5,238,082 50,854,516 48,558,720

CLOSING BALANCES 774,931 597,450 1,372,381 1,626,977

DISPOSITION OF BALANCES OF MEMBER GOVERNMENTS’ FUNDS AT 31 MARCH 2009

2009 2009 2008 2008

£ £ £ £

Member Governments’ Funds

Working balances 900,000 900,000

Carried forward for

General Purposes (125,069) (97,553)

Total Member

Governments’ Funds 774,931 802,447

2009 2009 2008 2008

£ £ £ £

Represented by:

Amounts held by Sub Accountants

at home and abroad 11,544,400 10,500,888

Member Government funding

received in advance (10,172,019) (8,873,911)

1,372,381 1,626,977

Less:

Prepayments/(amounts due)

in respect of Special and

Agency Purposes

Member Governments 523,018 786,570

Other Governments 7,751 50,870

Other Authorities 89,095 (30,817)

UK Government –

other expenses (22,413) 17,907

597,450 824,530

Total Net Assets 774,931 802,447

Amounts held by Sub Accountants at home and abroad comprise bank and cash balances,

debtors and creditors.

The financial statements were approved by the Commission on 9 September 2009

Admiral Sir Ian Garnett Vice-Chairman Richard Kellaway Secretary

The accompanying accounting policies and notes form an integral part of these financial statements

4342

7 SUPERANNUATION SCHEMEThe Commission operates a funded superannuation scheme for Commonwealth based staff

with benefits determined in relation to final pay. Contributions to the scheme, which in the

year to 31 March 2009 amounted to £1,541,721 (2008: £1,444,960), are based upon triennial

actuarial valuations and are included in staff costs. The scheme's actuary has certified the

Schedule of Contributions for the year ended 31 March 2009 as being consistent with that

determined following the last valuation. The next triennial valuation is due at 31 March 2011.

The administration expenses of the scheme are borne by the Commission. An annual report

incorporating accounts of the scheme is published by the Trustees of the scheme.

Report of the Independent Auditor to the Trustees ofthe Imperial War Graves Endowment Fund

We have audited the financial statements of the Imperial War Graves Endowment Fund for the

year ended 31 March 2009 which comprise the principal accounting policies, the revenue

account, the balance sheet and notes 1 to 4. These financial statements have been prepared

under the accounting policies set out therein.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND AUDITORThe Trustees are responsible for the preparation of the financial statements. Our responsibility

is to audit the financial statements in accordance with relevant legal and regulatory

requirements and International Standards on Auditing (UK and Ireland).

We report to you our opinion as to whether the financial statements give a true and fair view

and have been properly prepared in accordance with The Royal Charter of Incorporation of

the Fund.

BASIS OF OPINIONWe conducted our audit in accordance with International Standards on Auditing (UK and

Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis,

of evidence relevant to the amounts and disclosures in the financial statements. It also includes

an assessment of the significant estimates and judgements made by the Trustees in the

preparation of the financial statements, and of whether the accounting policies are appropriate

to the Fund’s circumstances, consistently applied and adequately disclosed.

We planned and performed our audit so as to obtain all the information and explanations which

we considered necessary in order to provide us with sufficient evidence to give reasonable

assurance that the financial statements are free from material misstatement, whether caused by

fraud or other irregularity or error. In forming our opinion we also evaluated the overall

adequacy of the presentation of information in the financial statements.

OPINIONIn our opinion, the financial statements give a true and fair view of the state of the Fund’s

affairs as at 31 March 2009 and of the income and expenditure for the year then ended and

have been properly prepared in accordance with The Royal Charter of Incorporation.

Grant Thornton UK LLP London Thames Valley Office, Slough

Registered Auditors Chartered Accountants 2 June 2009

BASIS OF PREPARATIONThe financial statements are prepared on the historical cost basis of accounting except for the

revaluation of investments to market value.

5 PAYMENTS FOR SPECIAL AND AGENCY PURPOSES2009 2008

£ £

Member Governments 3,025,580 2,879,659

Other Governments 792,621 829,760

Fromelles Recovery Project 510,065 -

Regimental and other Memorials and

other Agency Services 114,320 171,177

4,442,586 3,880,596

United Kingdom Government –

VAT and burial rights 795,496 750,626

5,238,082 4,631,223

6 INVESTMENTS(a) The General Fund for Care and Maintenance of the Graves of the Fallen

Legacies and donations received by the Commission to assist with the maintenance of war

graves and memorials are invested in unit trust holdings and bank deposits, and the income

earned each year is used to supplement funds receivable for General Purposes as shown in

note 1. The assets of the fund belong to the Commission but, because they originated from

public subscription rather than government grant, they do not belong to the individual

member governments, and the value of the fund is therefore excluded from the balances of

member governments' funds shown on page 42 of these financial statements. The

summarised account of the General Fund for the year is as follows:

2009 2009 2008 2008

£ £ £ £

OPENING BALANCES

Investments at market value 1,790,051 2,092,127

Cash on deposit 2,809 -

Balance owed to Commonwealth

War Graves Commission - 10,712

1,792,860 2,102,839

2009 2009 2008 2008

£ £ £ £

Donations received in year 35,143 53,292

1,828,003 2,156,131

Investment income earned 107,995 101,066

Amounts transferred to Funds

for General Purposes (102,897) (95,968)

Amounts transferred to Funds

for Special & Agency Purposes (5,098) (5,098)

Loss on revaluation of investments (575,107) (363,271)

CLOSING BALANCES

Investments at market value 1,250,943 1,790,051

Cash on deposit 1,953 2,809

1,252,896 1,792,860

(b) The Special Purposes Fund

The Commission holds unit trust investments, the income from which is allocated to specific non

world war graves and memorials on an agency service basis. The capital of this fund is held on

behalf of the individuals and organisations that originally endowed it and is not included in the

balances of member governments' funds shown on page 42 of these financial statements. The

value of these investments at 31 March was as follows:

2009 2008

£ £

Book value 80,236 80,326

Market value 91,614 90,900

4544

Imperial War Graves Endowment Fund

Principal accounting policies

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2009

1 FEES AND CHARGES

The net fee of £54,670 (2008: £72,328) charged directly to the revenue account comprises a

gross fee of £94,505 (2008: £110,986) less management fees and transaction commissions of

£39,835 (2008: £47,158) attributable to holdings in various in-house pooled funds and levied

directly against those funds.

2 INVESTMENTS2009 2008

Cost Market Cost Market

value value

£ £ £ £

Listed investments

UK fixed interest 4,004,448 3,922,803 5,018,628 4,877,578

UK equities 12,561,279 11,309,659 14,660,934 14,941,928

UK pooled hedged funds 684,500 657,109 1,000,000 1,181,379

Non discretionary unit trusts 2,446,651 1,323,959 2,466,651 2,116,938

Total listed investments 19,716,878 17,213,530 23,146,213 23,117,823

Cash held awaiting investment 359,107 359,107 140,445 140,445

Total investments 20,075,985 17,572,637 23,286,658 23,258,268

3 DEBTORS2009 2008

£ £

Accrued income 65,164 130,294

Income tax recoverable - 79

65,164 130,373

2009 2008

£ £

For net investment income

Balance at 1 April 2008 242,758 211,388

Add:

Net income during the year after deduction of fees and

charges borne by the Fund, to be handed over under

Resolution No 4 of the 481st Meeting of the

Commonwealth War Graves Commission 915,468 858,310

1,158,226 1,069,698

Less:

Amounts paid over to the Commonwealth War

Graves Commission during the year (965,701) (826,940)

Balance at 31 March 2009 192,525 242,758

For investment management charges

Add:

Amounts owed for management fees and

charges paid by the Commonwealth War

Graves Commission on the Fund’s behalf 26,885 16,708

Total liability at 31 March 2009 219,410 259,466

The principal accounting policies of the Fund have remained unchanged from the previous year

and are set out below:

INVESTMENTS

Investments are included on the balance sheet at market value. Investment purchases and sales

are treated as settled on the contract date.

INVESTMENT INCOME

Investment income is accounted for by reference to the ex-div date in the case of dividends and,

in the case of fixed interest securities, by accruing for interest earned by the balance sheet date.

EXPENDITURE

Investment management fees and charges are accounted for on an accruals basis. All other

expenditure is borne by the Commonwealth War Graves Commission.

REVENUE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2009

Note 2009 2008

£ £

Income

Dividends and interest 970,138 930,638

Expenditure

Fees and charges 1 (54,670) (72,328)

Net income payable to the Commonwealth

War Graves Commission 4 915,468 858,310

Accumulated fund

Balance at 1 April 23,258,268 24,485,508

Loss on realisation and revaluation

of investments (5,685,631) (1,227,240)

Balance at 31 March 17,572,637 23,258,268

BALANCE SHEET AT 31 MARCH 2009

Note 2009 2008

£ £

Accumulated fund 17,572,637 23,258,268

Represented by:

Investments 2 17,572,637 23,258,268

Debtors 3 65,164 130,373

Balance at bank 154,246 129,093

17,792,047 23,517,734

Less:

Liability to the Commonwealth War

Graves Commission 4 (219,410) (259,466)

17,572,637 23,258,268

The financial statements were approved and signed by the Trustees on 2 June 2009.

Andrew Barker

Julian Cazalet Trustees

Admiral Sir Ian Garnett KCB

The accompanying accounting policies and notes form an integral part of these financial statements

4746

4 LIABILITY TO THE COMMONWEALTH WAR GRAVES COMMISSION

Cuba 3 0 0 0 1 0 3Cyprus 321 3 6 606 9 58 379Czech Republic 223 34 8 0 2 0 223Denmark 999 117 26 0 130 0 999Djibouti 13 0 0 0 1 0 13Dominica 3 0 0 0 2 0 3Egypt 24,651 1,335 1,611 4,551 24 27,803 52,454Equatorial Guinea 10 0 0 0 1 0 10Eritrea 953 49 6 25 5 0 953Estonia 15 0 0 1 2 0 15Ethiopia 409 12 3 60 4 0 409Falkland Islands 33 0 0 21 1 0 33Faroe Islands 56 3 0 2 4 0 56Fiji 75 0 0 3 2 34 109France 356,967 116,460 15,285 481 2,919 217,829 574,796Gambia 199 4 3 10 1 70 269Germany 31,750 1,372 244 4,813 48 25 31,775Ghana 612 3 8 57 7 1,220 1,832Gibraltar 653 2 41 1 2 98 751Greece 12,397 2,361 510 1,101 31 5,667 18,064Grenada 4 1 0 0 2 0 4Guatemala 1 0 0 0 1 0 1Guinea 2 0 0 0 2 0 2Guyana 6 0 0 7 1 18 24Honduras 1 0 0 0 1 0 1Hungary 173 3 38 0 3 0 173Iceland 232 2 9 8 6 0 232India 10,995 521 77 203 23 51,150 62,145Indonesia 2,605 657 187 10 6 444 3,049Iran 551 13 25 14 1 3,588 4,139Iraq 12,816 9,376 689 1,164 15 41,091 53,907Ireland, Republic of 2,939 53 3 15 658 156 3,095

Albania 47 0 0 0 2 0 47Algeria 2,041 122 34 71 13 0 2,041Antigua 2 0 0 0 1 0 2Argentina 15 0 0 3 2 0 15Australia 11,454 14 875 7 877 1,037 12,491Austria 583 16 3 58 2 0 583Azerbaijan 0 0 0 0 0 47 47Azores 51 1 1 1 3 0 51Bahamas 51 0 0 3 1 9 60Bahrain 0 0 0 105 2 0 0Bangladesh 1,415 27 46 5 3 0 1,415Barbados 23 0 2 0 9 0 23Belgium 102,501 48,582 3,924 60 613 102,349 204,850Belize 10 0 0 11 1 40 50Bermuda 140 0 0 2 12 0 140Botswana 0 0 0 0 0 162 162Brazil 25 0 0 1 5 0 25British Indian Ocean Territory 9 0 0 0 1 0 9Bulgaria 240 3 1 12 2 0 240Cameroon 47 0 0 4 3 0 47Canada 14,299 11 302 1 2,814 4,127 18,426Canary Islands 1 0 0 0 1 0 1Cape Verde 9 0 0 0 1 0 9Chad 4 0 0 0 1 0 4Chile 5 0 0 0 5 0 5China, (including Hong Kong) 1,833 621 82 1,963 22 4,578 6,411Congo 29 0 0 0 1 0 29Congo (Dem. Rep.) 22 0 0 0 6 8 30Costa Rica 1 0 0 0 1 0 1Cote d' Ivoire 0 6 0 0 1 0 0Croatia 2 0 0 0 2 0 2

War Graves and Memorials in the Commission’s Care

Country or Territory Commonwealth Other Non Burial Common- TotalIdentified Unidentified Nation- War Grounds wealth Common-

alities Graves War Dead wealthCommem- War Deadorated on Commem-Memorials orated by

name(Cols 2 & 7)

War Graves and Memorials in the Commission’s Care

Country or Territory Commonwealth Other Non Burial Common- TotalIdentified Unidentified Nation- War Grounds wealth Common-

alities Graves War Dead wealthCommem- War Deadorated on Commem-Memorials orated by

name(Cols 2 & 7)

Ass

isi W

ar C

emet

ery,

Ital

y

Kum

asi P

ublic

Cem

eter

y, G

hana

48

Netherlands Antilles 11 0 0 0 3 0 11New Caledonia 242 4 0 0 1 449 691New Zealand 2,909 1 2 0 435 569 3,478Nigeria 983 29 38 77 32 3,669 4,652Norfolk Island 4 0 0 0 1 0 4Norway 955 193 2 7 74 0 955Oman 2 0 0 48 4 0 2Pakistan 999 0 0 0 2 569 1,568Panama 15 0 0 0 1 0 15Papua New Guinea 6,145 1,645 3 4 7 2,284 8,429Peru 6 0 0 0 1 0 6Philippines 2 0 0 0 2 0 2Poland 1,131 54 34 25 3 44 1,175Portugal 51 0 0 8 5 0 51Puerto Rico 1 0 0 0 1 0 1Romania 170 8 0 1 3 0 170Russian Federation 365 4 7 7 5 243 608Samoa 12 0 0 0 1 0 12San Marino 2 0 0 0 1 0 2Saudi Arabia 1 0 0 0 1 0 1Senegal 23 0 0 0 2 0 23Serbia 494 16 18 11 3 0 494Seychelles 76 0 0 0 1 289 365Sierra Leone 444 9 22 135 4 1,391 1,835Singapore 4,458 858 25 1,442 4 24,675 29,133Society Islands 4 0 0 0 1 0 4Solomon Islands 5 0 0 0 1 0 5Somalia (including Somaliland) 280 22 3 20 2 317 597South Africa 8,311 20 135 22 591 130 8,441Spain 108 6 2 9 19 0 108Sri Lanka 1,653 11 61 76 11 344 1,997

Israel and Palestine (including Gaza) 11,991 2,581 1,586 748 29 3,400 15,391Italy 44,783 1,911 70 156 123 4,471 49,254Jamaica 153 0 23 1 8 79 232Japan 1,718 93 80 173 2 20 1,738Jordan 0 0 0 32 1 0 0Kenya 4,183 77 32 316 32 4,024 8,207Latvia 32 4 0 0 1 0 32Lebanese Republic 1,705 12 75 9 5 0 1,705Lesotho 0 0 0 0 0 1,001 1,001Liberia 12 0 0 0 2 0 12Libya 7,056 1,460 266 556 6 0 7,056Lithuania 2 0 0 0 1 0 2Luxembourg 26 0 3 0 8 0 26Macedonia, Republic of 118 6 0 0 1 0 118Madagascar 311 3 1 0 1 0 311Madeira 6 0 0 1 1 0 6Malawi 209 2 10 12 6 125 334Malaysia 2,320 2,655 1 2,153 34 2,294 4,614Maldives 0 0 0 0 0 70 70Mali 3 0 0 0 2 0 3Malta 3,376 9 219 3,689 13 2,350 5,726Martinique 1 0 0 0 1 0 1Mauritania 5 0 0 0 1 0 5Mauritius 37 0 0 74 4 57 94Monaco 2 0 0 0 1 0 2Morocco 61 2 2 7 5 0 61Mozambique 185 7 1 1 6 93 278Myanmar (Burma) 10,945 1,107 622 12 5 26,902 37,847Namibia 427 0 217 0 40 0 427Nepal 1 0 0 0 1 0 1Netherlands 18,265 1,262 281 11 476 1,035 19,300

War Graves and Memorials in the Commission’s Care

Country or Territory Commonwealth Other Non Burial Common- TotalIdentified Unidentified Nation- War Grounds wealth Common-

alities Graves War Dead wealthCommem- War Deadorated on Commem-Memorials orated by

name(Cols 2 & 7)

War Graves and Memorials in the Commission’s Care

Country or Territory Commonwealth Other Non Burial Common- TotalIdentified Unidentified Nation- War Grounds wealth Common-

alities Graves War Dead wealthCommem- War Deadorated on Commem-Memorials orated by

name(Cols 2 & 7)

Cap

e To

wn

(Plu

mst

ead

) Cem

eter

y, S

outh

Afri

ca

50

Piet

erm

aritz

burg

(Mou

ntai

n Ri

se) C

emet

ery,

Sou

th A

frica

United Kingdom & Colonies 477,449 408,993 244,627 139,093 722,076 548,086 1,270,162Undivided India 8,054 66,135 18,222 68,809 26,276 134,944 161,220Canada 45,504 19,469 37,335 8,030 82,839 27,499 110,338Australia 38,584 23,360 28,365 12,094 66,949 35,454 102,403New Zealand 11,761 6,290 9,040 2,888 20,801 9,178 29,979South Africa 6,651 2,827 10,020 1,883 16,671 4,710 21,381

Totals 588,003 527,074 347,609 232,797 935,612 759,871 1,695,483

There are 212,001 unidentified Commonwealth war burials, (187,865 from the First World War and 24,136 from theSecond World War), this brings the total Commonwealth war burials to 1,147,613.

Of the many civilians of the Commonwealth whose deaths were due to enemy action in the 1939-1945 War, the names of some 67,073 are commemorated in the Civilian War Dead Roll of Honour, located near St. George's Chapel inWestminster Abbey, London.

AcknowledgementsThe Commonwealth War Graves Commission is grateful to the following for permission to publish photographs: Kate Brady/Oxford Archaeology (page 3 top right, page 11, page 13 bottom centre and top right); Tim Loveless/Oxford Archaeology (pages 10, page 12 all images, page 13 bottom left, top centre and bottom right, page 16 top left, page 17 top and bottom right); Brian Harris (page 15 top, page 19 right, page 21 right, page 33 bottomright); David Alexander/University of Portsmouth (page 16 top right, page 19 top); Stonyhurst St Mary Hall (page 17bottom left); Ruby Compton-Davies (page 19 bottom left); Manchester Evening News (page 21 left); the Olive Tree (page 23 right); Tim Butcher/Daily Telegraph (page 30 right); Blackanthem.com (page 31 centre); Wing Commander David Houghton (page 31 left); Keith Herschell/Canadian High Commission (page 33 top right); Paul O’Driscoll (page 54).

Our thanks also to Commission staff all over the world for their photographic contributions.

St. Christopher and Nevis 2 0 0 1 1 0 2St. Helena and Ascension Island 21 2 0 0 2 0 21St. Lucia 44 0 0 4 1 0 44St. Vincent 18 0 0 3 5 0 18Sudan 395 0 19 428 1 1,346 1,741Swaziland 0 0 0 5 1 77 77Sweden 149 47 0 0 11 0 149Switzerland 136 0 0 0 1 0 136Syria 1,274 132 20 0 2 10 1,284Tanzania 3,271 87 167 10 12 51,655 54,926Thailand 6,323 188 2,209 1 2 11 6,334Togo 1 0 0 0 1 0 1Tonga 3 0 0 0 2 0 3Trinidad and Tobago 105 0 1 3 1 40 145Tunisia 7,750 810 5 12 11 1,954 9,704Turkey 9,487 13,461 29 148 37 27,161 36,648Uganda 373 2 2 6 10 127 500Ukraine 1 0 0 0 1 0 1United Arab Emirates 0 0 0 12 1 0 0United Kingdom, Channel Islands and Isle of Man 171,027 1,401 10,828 3,050 12,359 134,119 305,146United States of America 992 4 22 8 471 0 992Uruguay 8 1 0 0 1 0 8Vanuatu 2 0 0 0 1 0 2Venezuela 1 0 0 0 1 0 1Yemen 296 3 11 516 1 76 372Zambia 70 0 1 0 1 661 731Zimbabwe 542 8 13 54 21 132 674

Totals 935,612 212,001 41,217 29,564 23,319 759,871 1,695,483

War Graves and Memorials in the Commission’s Care

Country or Territory Commonwealth Other Non Burial Common- TotalIdentified Unidentified Nation- War Grounds wealth Common-

alities Graves War Dead wealthCommem- War Deadorated on Commem-Memorials orated by

name(Cols 2 & 7)

India, Pakistan and Bangladesh have identical Memorials tothe Missing in the Bombay and Chittagong 1939-1945

Memorials, each commemorating the same 6,470 casualties,and the Delhi and Karachi 1939-1945 Memorials, each

commemorating the same 25,866 casualties. The statistics arequoted only within the commemoration figures for INDIA.

Tanzania and Kenya have identical Memorials to the Missingin the Dar es Salaam, the Mombasa and the Nairobi AfricanMemorials, each commemorating the same 49,572 casualties.

The statistics are quoted only within the commemorationfigures for TANZANIA.

Breakdown of Numbers of War Dead by Forces

Forces 1914-1918 War 1939-1945 War Both Wars

Identified Commemorated Identified Commemorated Identified Commemorated TotalBurials on Memorials Burials on Memorials Burials on Memorials Commem-

orated

Tyne Cot Cemetery, Belgium

Coxyde Military Cemetery, Belgium

52

TRUSTEES OF THE IMPERIAL WAR GRAVES ENDOWMENT FUND

as at 31 July 2009

ChairmanANDREW BARKER

JULIAN CAZALET

Admiral Sir IAN GARNETT KCB

SecretaryPHILIP HAYSOM ACMA

TRUSTEES OF THE COMMONWEALTH WAR GRAVES COMMISSION

SUPERANNUATION SCHEMEas at 31 July 2009

ChairmanRICHARD KELLAWAY CBE

PHILIP NOAKES

IAN HENDERSON CBE FRICS

MIKE JOHNSON OBE

SecretaryBARRY MURPHY

SolicitorGRAHAM REDDIE

PRINCIPAL OFFICERS AT HEAD OFFICEas at 31 July 2009

Director-General (Secretary of the Commission)RICHARD KELLAWAY CBE

Deputy Director-General (Assistant Secretary of the Commission)

TIM REEVES

Legal Adviser and SolicitorGRAHAM REDDIE

Director of Technical Services and Director of Works

BRIAN DAVIDSON MBE

Director of FinancePHILIP HAYSOM ACMA

Director of Information TechnologyANDREW BISHOP

Director of Human ResourcesBERNARD McGEE

Director of Information ServicesDAVID STACEY

Director of Horticulture and Deputy Director of Technical Services

DEREK PARKER Dip Hort (Kew) FI Hort

Left: With the help of lights and shelters, engravers work late into thewinter afternoon at La Targette British Cemetery, France.

Head OfficeDirector-GeneralRichard Kellaway CBECommonwealth War Graves Commission2 Marlow RoadMaidenheadBerkshire SL6 7DXUnited KingdomTel: +44 (0) 1628 634221Fax: +44 (0) 1628 771208For Casualty & Cemetery Enquiries: E-mail:casualty.enq@cwgc.orgTel: +44 (0) 1628 507200Web Site: www.cwgc.org

United Kingdom AreaDirectorValerie SargesonUnited Kingdom AreaCommonwealth War Graves CommissionJenton Road, SydenhamLeamington SpaWarwickshire CV31 1XSUnited KingdomTel: +44 (0) 1926 330137Fax: +44 (0) 1926 456595E-mail: ukaoffice@cwgc.orgChannel Islands, Faroe Islands, Iceland,Ireland, Isle of Man, United Kingdom

Northern Europe AreaDirector Ian HusseinNorthern Europe AreaCommonwealth War Graves CommissionElverdingsestraat 82B-8900 IeperBelgiumTel: +32 (0) 57 22 36 36Fax: +32 (0) 57 21 80 14E-mail: neaoffice@cwgc.orgAustria, Belgium, Czech Republic, Denmark, FederalRepublic of Germany, Hungary, Luxembourg,Netherlands, Norway, Poland, Sweden

Principal Offices and Agencies of the Commonwealth War Graves CommissionFrance Area DirectorDavid Symons France AreaCommonwealth War GravesCommission5 -7 Rue Angèle RichardBP 10962217 BeaurainsFranceTel: +33 (0) 3 21 21 77 00Fax: +33 (0) 3 21 21 77 10E-mail: france.area@cwgc.orgFrance (including Corsica), Monaco,Switzerland

Western Mediterranean Area DirectorAlan JarvisWestern Mediterranean AreaCommonwealth War GravesCommissionViale F.T. Marinetti No 22100143 RomeItalyTel: +39 0 6 5099911Fax: +39 0 6 50524593E-mail: wmaoffice@cwgc.orgAlgeria, Azores, Canary Islands, Croatia,Gibraltar, Italy, Madeira, Malta,Mauritania, Morocco, Portugal, SanMarino, Spain (including SpanishMorocco), Tunisia

Outer AreaDirector Philip NoakesOuter AreaCommonwealth War GravesCommission2 Marlow RoadMaidenheadBerkshire SL6 7DXUnited KingdomTel: +44 (0) 1628 634221Fax: +44 (0) 1628 771643E-mail: outer.area@cwgc.orgAll other countries and territories not listedelsewhere

AustraliaDirectorMajor General Paul Stevens AO(Retired)Office of Australian War Graves PO Box 21Woden ACT 2606AustraliaTel: +61 (0) 2 6289 6477Fax: +61 (0) 2 6289 4861E-mail: wargraves@dva.gov.auAustralia, Norfolk Island, Papua NewGuinea, Solomon Islands

CanadaSecretary-GeneralBradley N Hall CDCanadian AgencyCommonwealth War GravesCommission66 Slater Street, Suite 1707Ottawa, Ontario K1A 0P4CanadaTel: +1 613 992 3224Fax: +1 613 995 0431E-mail:cwgc-canada@vac-acc.gc.caWeb Site: www.cwgc-canadianagency.caCanada, United States of America

IndiaHonorary Liaison OfficerLt General Stanley L Menezes, PVSM SC(Retired)c/o The United Services Institute ofIndiaPostbag No 8Vasant Vihar Post OfficeNew Delhi 110057India

New Zealand The ManagerBrodie StubbsHeritage OperationsMinistry for Culture and HeritagePO Box 5364, WellingtonNew ZealandTel: +64 (0) 4 499 4229Fax: +64 (0) 4 499 4490E-mail: info@mch.govt.nzNew Zealand, New Caledonia, Samoa,Society Islands, Tonga, Vanuatu

South AfricaSecretaryCharles RossSouth African AgencyCommonwealth War GravesCommissionPO Box 9849Centurion 0046South AfricaTel: +27 (0) 12 663 7285Fax: +27 (0) 12 663 7258E-mail: cwgc@mweb.co.zaSouth Africa, Namibia

KenyaOffice of the PresidentDepartment of DefenceNairobi, Kenya

MalawiOffice of the PresidentLilongwe, Malawi

Sri LankaOffice of the Ministerresponsible for DefenceColombo, Sri Lanka

TanzaniaOffice of the Prime MinisterDodoma, Tanzania

UgandaOffice of the Minister responsible for DefenceKampala, Uganda

ZambiaOffice of the Minister responsible for DefenceLusaka, Zambia

ZimbabweOffice of the Minister responsible for DefenceHarare, Zimbabwe

AGENCIES

Bedford House Cemetery, one of the most beautiful in Belgium, has its moat dredged. The moatis one of the last surviving remnants of the chateau that stood here before the First World War