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REGISTERED NUMBER: 08353914 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2023

for

MERIDIAN FUNERAL HOME LIMITED

MERIDIAN FUNERAL HOME LIMITED (REGISTERED NUMBER: 08353914)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MERIDIAN FUNERAL HOME LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2023







Directors: Mr C Kenyon
Mr B Kenyon
Mr A D Leaver





Registered office: 155 Eaves Lane
Chorley
Lancashire
PR6 0TB





Registered number: 08353914 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

MERIDIAN FUNERAL HOME LIMITED (REGISTERED NUMBER: 08353914)

Balance Sheet
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 391,029 364,246

CURRENT ASSETS
Debtors 5 75,055 83,027
Cash at bank and in hand 467,131 316,627
542,186 399,654
CREDITORS
Amounts falling due within one year 6 156,565 96,068
NET CURRENT ASSETS 385,621 303,586
TOTAL ASSETS LESS CURRENT
LIABILITIES

776,650

667,832

PROVISIONS FOR LIABILITIES 7 32,939 41,666
NET ASSETS 743,711 626,166

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 743,611 626,066
SHAREHOLDERS' FUNDS 743,711 626,166

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2023 and were signed on its behalf by:





Mr C Kenyon - Director


MERIDIAN FUNERAL HOME LIMITED (REGISTERED NUMBER: 08353914)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Meridian Funeral Home 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.

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.
Long leasehold - Straight line over the life of the lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 11 ) .

MERIDIAN FUNERAL HOME LIMITED (REGISTERED NUMBER: 08353914)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2022 129,954 203,000 43,897 62,728 439,579
Additions - - - 115,809 115,809
Disposals - - - (62,728 ) (62,728 )
At 31 March 2023 129,954 203,000 43,897 115,809 492,660
DEPRECIATION
At 1 April 2022 - 8,458 28,362 38,513 75,333
Charge for year - 48,636 3,107 13,068 64,811
Eliminated on disposal - - - (38,513 ) (38,513 )
At 31 March 2023 - 57,094 31,469 13,068 101,631
NET BOOK VALUE
At 31 March 2023 129,954 145,906 12,428 102,741 391,029
At 31 March 2022 129,954 194,542 15,535 24,215 364,246

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 64,555 72,527
Other debtors 10,500 10,500
75,055 83,027

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 43,214 32,823
Taxation and social security 57,736 28,872
Other creditors 55,615 34,373
156,565 96,068

7. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 32,939 41,666

Deferred
tax
£   
Balance at 1 April 2022 41,666
Provided during year (8,727 )
Balance at 31 March 2023 32,939

MERIDIAN FUNERAL HOME LIMITED (REGISTERED NUMBER: 08353914)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100