article: The 71-year-old will join John Lally and her beloved old pony Super Sam in a picturesque woodland spot in Cornwall, south west England. Also already buried in the family plot are Blot the cat, Muppet the Alsatian dog, and Brian the canary. Elsewhere in the six acres (2.4 hectares) of woods and fields, some 40 other people are also laid to rest with their pets. The land is owned by Ms Lally's business, Penwith Pet Crematorium, which is one of 50 or so pet crematoriums and cemeteries across the UK. And businesses is booming, as an ever-growing number of pet owners wish to give their animals a more formal send-off. At Penwith they now individually cremate an average of 200 animals per week, double the number a decade ago. Prices range from £42 for a hamster or guinea pig, up to £187 for a large dog. Meanwhile, it costs £900 to bury a horse (they are too big to be cremated at Penwith), or £1,500 for a human being. Ms Lally says: "It was my silly idea to set up the business back in 1988." She adds that she came up with the idea when she realised that there were many people like her and her husband who would like give their pets a formal cremation or burial. And that others would, like them, also consider being ultimately buried beside their pets, or where their beloved animals' ashes were scattered or interred. "My husband and I were running a farm, and we were lucky enough to have the land to set up the business," says Ms Lally. "So we set aside six acres. The business then gradually grew from there thanks to positive word of mouth and repeat business. "Everyone who comes here goes away and happily recommends us to other people, and we get people who come back with their second and third pets." Far from being just a British phenomenon, the industry of pet cremation and burial, or "pet loss" as it is known, is now a very big business globally. According to US-based trade body Pet Loss Professionals Alliance (PLPA), the average annual turnover of its members around the world in 2013 was $860,464 (£556,000). And that year its members in the US alone cremated 1.46 million pets. Coleen Ellis, co-chair of the PLPA, opened the first stand-alone pet funeral home in the US. Today, she owns and runs an organisation called Two Hearts Pet Loss, which educates veterinary professionals and pet loss businesses about how best to meet the needs of people whose pets nearing the end of their lives. Based in Indianapolis, Indiana, Ms Ellis, who is also the author of a book on the subject, says it is important to remember that there are two types people who have pets - "pet owners" and "pet parents". She adds: "My services are geared towards the pet parent, the person who saw their little furry animal as a member of the family. "I wanted to give people 'permission' to do what they wanted to do to honour their
summary: When Penny Lally passes away she is is going to be buried between her late husband... and her favourite horse.