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Registered Number: 06007386


 

 

 

HOUGHTONS FUNERAL DIRECTORS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2022

End date: 31 December 2022
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2022 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
CAS
31 December 2022



....................................................
CAS
14 Pyecroft Close
Great Sankey
Warrington
WA5 3PN
29 September 2023
1
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 4 260,002    190,500 
260,002    190,500 
Current assets      
Debtors 2,978    1,684 
Cash at bank and in hand 289,532    390,993 
292,510    392,677 
Creditors: amount falling due within one year (36,358)   (83,152)
Net current assets 256,152    309,525 
 
Total assets less current liabilities 516,154    500,025 
Creditors: amount falling due after more than one year (87,842)   (133,162)
Provisions for liabilities (16,200)   (16,200)
Net assets 412,112    350,663 
 

Capital and reserves
     
Called up share capital 5 2    2 
Profit and loss account 412,110    350,661 
Shareholder's funds 412,112    350,663 
 


For the year ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 September 2023 and were signed on its behalf by:


-------------------------------
David Robert Houghton
Director
2
General Information
Houghtons Funeral Directors Limited is a private company, limited by shares, registered in , registration number 06007386, registration address Elizabeth House, Station Road, Gt Sankey, Warrington, Cheshire, WA5 1RQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0% Reducing Balance
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 16 (2021 : 14).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2022 50,000    50,000 
Additions  
Disposals  
At 31 December 2022 50,000    50,000 
Amortisation
At 01 January 2022 50,000    50,000 
Charge for year  
On disposals  
At 31 December 2022 50,000    50,000 
Net book values
At 31 December 2022  
At 31 December 2021  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Total
  £   £   £   £
At 01 January 2022 35,299    11,008    650,018    696,325 
Additions     160,560    160,560 
Disposals      
At 31 December 2022 35,299    11,008    810,578    856,885 
Depreciation
At 01 January 2022 26,262    9,568    469,995    505,825 
Charge for year   216    90,842    91,058 
On disposals      
At 31 December 2022 26,262    9,784    560,837    596,883 
Net book values
Closing balance as at 31 December 2022 9,037    1,224    249,741    260,002 
Opening balance as at 01 January 2022 9,037    1,440    180,023    190,500 


5.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
2 Class A shares of £1.00 each  
 

3