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REGISTERED NUMBER: 06725693 (England and Wales)


























Unaudited Financial Statements

for the Year Ended 31 March 2023

for

G.D. Hall funeral Directors Limited

G.D. Hall funeral Directors Limited (Registered number: 06725693)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


G.D. Hall funeral Directors Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: G Hall
Mrs D Hall





REGISTERED OFFICE: Funeral Home
Newark Road
Tuxford
Newark
Nottinghamshire
NG22 0NA





REGISTERED NUMBER: 06725693 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
G.D. Hall funeral Directors Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G.D. Hall funeral Directors Limited for the year ended 31 March 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of G.D. Hall funeral Directors Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of G.D. Hall funeral Directors Limited and state those matters that we have agreed to state to the Board of Directors of G.D. Hall funeral Directors Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G.D. Hall funeral Directors Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that G.D. Hall funeral Directors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of G.D. Hall funeral Directors Limited. You consider that G.D. Hall funeral Directors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of G.D. Hall funeral Directors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES


6 October 2023

G.D. Hall funeral Directors Limited (Registered number: 06725693)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 106,814 34,517

CURRENT ASSETS
Debtors 5 13,371 11,219
Cash at bank and in hand 102,768 288,842
116,139 300,061
CREDITORS
Amounts falling due within one year 6 36,923 34,241
NET CURRENT ASSETS 79,216 265,820
TOTAL ASSETS LESS CURRENT
LIABILITIES

186,030

300,337

PROVISIONS FOR LIABILITIES 2,434 3,421
NET ASSETS 183,596 296,916

CAPITAL AND RESERVES
Called up share capital 7 50 100
Capital redemption reserve 50 -
Retained earnings 183,496 296,816
SHAREHOLDERS' FUNDS 183,596 296,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2023 and were signed on its behalf by:





G Hall - Director


G.D. Hall funeral Directors Limited (Registered number: 06725693)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

G.D. Hall funeral Directors Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue represents the fair value of the consideration received or receivable for funeral director services, net of discounts and sales taxes. Revenue is recognised when it is probable that the economic benefits associated with a transaction will flow to the company and the amount of revenue and associated costs can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and Buildings - 2% on cost
Short leasehold - 10% on cost
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 33% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 taxation
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 9 ) .

G.D. Hall funeral Directors Limited (Registered number: 06725693)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Land and Short Plant and
Buildings leasehold machinery
£    £    £   
COST
At 1 April 2022 - 7,933 30,526
Additions 80,036 - -
At 31 March 2023 80,036 7,933 30,526
DEPRECIATION
At 1 April 2022 - 7,933 21,485
Charge for year 662 - 904
At 31 March 2023 662 7,933 22,389
NET BOOK VALUE
At 31 March 2023 79,374 - 8,137
At 31 March 2022 - - 9,041

Fixtures
and Motor Office
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 14,922 48,208 9,708 111,297
Additions - - - 80,036
At 31 March 2023 14,922 48,208 9,708 191,333
DEPRECIATION
At 1 April 2022 12,834 29,800 4,728 76,780
Charge for year 313 4,602 1,258 7,739
At 31 March 2023 13,147 34,402 5,986 84,519
NET BOOK VALUE
At 31 March 2023 1,775 13,806 3,722 106,814
At 31 March 2022 2,088 18,408 4,980 34,517

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,089 9,986
Other debtors 1,282 1,233
13,371 11,219

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 26,698 15,335
Other creditors 10,225 18,906
36,923 34,241

G.D. Hall funeral Directors Limited (Registered number: 06725693)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50 Ordinary 1 50 100

During the year the company repurchased 50 Ordinary shares. These shares were subsequently cancelled following the repurchase.