At the end of 1919 , the Commission had spent £ 7 @,@ 500 , and this figure rose to £ 250 @,@ 000 in 1920 as construction of cemeteries and memorials increased . By 1921 , the Commission had established 1 @,@ 000 cemeteries which were ready for headstone erections , and burials . Between 1920 and 1923 , the Commission was shipping 4 @,@ 000 headstones a week to France . In many cases small cemeteries were closed and the graves concentrated in larger ones . By 1927 , when the majority of construction had been completed , over 500 cemeteries had been built , with 400 @,@ 000 headstones , a thousand Crosses of Sacrifice , and 400 Stones of Remembrance .