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Registered Number: 09137110
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 July 2023

for

JOHN BROWN FUNERAL SERVICES LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 109,120    163,680 
Tangible fixed assets 4 18,126    24,107 
127,246    187,787 
Current assets      
Stocks 5 1,500    2,000 
Debtors 6 13,792    9,458 
Cash at bank and in hand 346,754    262,762 
362,046    274,220 
Creditors: amount falling due within one year 7 (95,705)   (75,596)
Net current assets 266,341    198,624 
 
Total assets less current liabilities 393,587    386,411 
Creditors: amount falling due after more than one year 8   (8,546)
Provisions for liabilities 9 (4,531)   (5,012)
Net assets 389,056    372,853 
 

Capital and reserves
     
Called up share capital 140    140 
Profit and loss account 388,916    372,713 
Shareholder's funds 389,056    372,853 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 27 September 2023 and were signed by:


-------------------------------
Patricia Belsey
Director
1
General Information
John Brown Funeral Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09137110, registration address 13 The Close, Norwich, Norfolk, NR1 4DS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
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.
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 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:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 3 (2022 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 August 2022 545,600    545,600 
Additions  
Disposals  
At 31 July 2023 545,600    545,600 
Amortisation
At 01 August 2022 381,920    381,920 
Charge for year 54,560    54,560 
On disposals  
At 31 July 2023 436,480    436,480 
Net book values
At 31 July 2023 109,120    109,120 
At 31 July 2022 163,680    163,680 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 August 2022 9,672    109,403    119,075 
Additions    
Disposals    
At 31 July 2023 9,672    109,403    119,075 
Depreciation
At 01 August 2022 7,312    87,656    94,968 
Charge for year 544    5,437    5,981 
On disposals    
At 31 July 2023 7,856    93,093    100,949 
Net book values
Closing balance as at 31 July 2023 1,816    16,310    18,126 
Opening balance as at 01 August 2022 2,360    21,747    24,107 


5.

Stocks

2023
£
  2022
£
Stocks 1,500    2,000 
1,500    2,000 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 13,792    9,458 
13,792    9,458 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 29,578    19,014 
PAYE & Social Security 392   
Accrued Expenses 2,560   
Obligations under HP/Financial Leases   2,625 
Directors' Current Accounts 63,175    53,957 
95,705    75,596 

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Obligations Under HP/Financial Leases   8,546 
  8,546 

9.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 5,012    1,586 
Charged to Profit & Loss (481)   3,426 
4,531    5,012 

2