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REGISTERED NUMBER: 07341424 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NEIL MIDDLEHURST FUNERAL DIRECTORS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2021







DIRECTORS: N S Middlehurst
L J Middlehurst





REGISTERED OFFICE: 87-89 Shaw Street
St Helens
Merseyside
WA10 1EN





REGISTERED NUMBER: 07341424 (England and Wales)





ACCOUNTANTS: C A Hunter Limited
Britannia Chambers
26 George Street
St Helens
Merseyside
WA10 1BZ

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

BALANCE SHEET
31 DECEMBER 2021

31.12.21 31.12.20
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 115,712 109,879

CURRENT ASSETS
Stocks 6,451 7,431
Debtors 5 9,483 8,784
Cash at bank and in hand 109,732 104,907
125,666 121,122
CREDITORS
Amounts falling due within one year 6 67,033 58,402
NET CURRENT ASSETS 58,633 62,720
TOTAL ASSETS LESS CURRENT
LIABILITIES

174,345

172,599

CREDITORS
Amounts falling due after more than one year 7 (12,403 ) -

PROVISIONS FOR LIABILITIES (21,985 ) (20,654 )
NET ASSETS 139,957 151,945

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 139,857 151,845
SHAREHOLDERS' FUNDS 139,957 151,945

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

BALANCE SHEET - continued
31 DECEMBER 2021


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2022 and were signed on its behalf by:




N S Middlehurst - Director



L J Middlehurst - Director


NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

1. STATUTORY INFORMATION

Neil Middlehurst Funeral Directors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - at variable rates on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2020 - 8 ) .

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2021 223,006
Additions 28,355
At 31 December 2021 251,361
DEPRECIATION
At 1 January 2021 113,127
Charge for year 22,522
At 31 December 2021 135,649
NET BOOK VALUE
At 31 December 2021 115,712
At 31 December 2020 109,879

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 31.12.20
£    £   
Trade debtors 9,352 7,545
Other debtors 131 1,239
9,483 8,784

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 31.12.20
£    £   
Hire purchase contracts 7,833 1,167
Trade creditors 12,481 16,651
Taxation and social security 19,219 27,182
Other creditors 27,500 13,402
67,033 58,402

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.21 31.12.20
£    £   
Hire purchase contracts 12,403 -

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2021 and 31 December 2020:

31.12.21 31.12.20
£    £   
N S Middlehurst and L J Middlehurst
Balance outstanding at start of year 1,078 7,816
Amounts advanced - 1,262
Amounts repaid (12,564 ) (8,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (11,486 ) 1,078

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N S and L J Middlehurst by virtue of their ownership of 100% of the issued share
capital in the company.

10. COVID-19

On 11 March 2020 the World Health Organisation declared an international public health emergency as a result of the outbreak of coronavirus (COVID-19). Following this declaration the UK government announced a series of support measures for businesses owing to the economic disruption caused by the pandemic. The company has made use of such measures where appropriate to its circumstances.