AEONIAN MEMORIALS LIMITED 10437135 false 2020-11-01 2021-10-31 2021-10-31 The principal activity of the company is provision of memorials to the bereaved. Digita Accounts Production Advanced 6.30.9574.0 true true 10437135 2020-11-01 2021-10-31 10437135 2021-10-31 10437135 bus:OrdinaryShareClass1 2021-10-31 10437135 core:CurrentFinancialInstruments core:WithinOneYear 2021-10-31 10437135 core:Non-currentFinancialInstruments 2021-10-31 10437135 core:Non-currentFinancialInstruments core:AfterOneYear 2021-10-31 10437135 bus:SmallEntities 2020-11-01 2021-10-31 10437135 bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 10437135 bus:FullAccounts 2020-11-01 2021-10-31 10437135 bus:SmallCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10437135 bus:RegisteredOffice 2020-11-01 2021-10-31 10437135 bus:Director1 2020-11-01 2021-10-31 10437135 bus:OrdinaryShareClass1 2020-11-01 2021-10-31 10437135 bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 10437135 bus:Agent1 2020-11-01 2021-10-31 10437135 countries:AllCountries 2020-11-01 2021-10-31 10437135 2019-11-01 2020-10-31 10437135 2020-10-31 10437135 bus:OrdinaryShareClass1 2020-10-31 10437135 core:CurrentFinancialInstruments core:WithinOneYear 2020-10-31 10437135 core:Non-currentFinancialInstruments 2020-10-31 10437135 core:Non-currentFinancialInstruments core:AfterOneYear 2020-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 10437135

AEONIAN MEMORIALS LIMITED

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2021

 

AEONIAN MEMORIALS LIMITED

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

AEONIAN MEMORIALS LIMITED

Company Information

Director

MR STUART POULTON

Registered office

64 CHELMSFORD ROAD
HOLLAND ON SEA
ESSEX
CO15 5DJ

Bankers

NATWEST
279 High Street
Epping
Essex
CM16 4BT

Accountants

Jacques and Associates Ltd ICPA
Accountant
64 CHELMSFORD ROAD
HOLLAND ON SEA
ESSEX
CO15 5DJ

 

AEONIAN MEMORIALS LIMITED

(Registration number: 10437135)
Balance Sheet as at 31 October 2021

Note

2021
£

2020
£

Current assets

 

Cash at bank and in hand

 

1,442

5,090

Creditors: Amounts falling due within one year

5

(801)

(3,388)

Total assets less current liabilities

 

641

1,702

Creditors: Amounts falling due after more than one year

5

(2,802)

-

Net (liabilities)/assets

 

(2,161)

1,702

Capital and reserves

 

Called up share capital

6

3

3

Retained earnings

(2,164)

1,699

Shareholders' (deficit)/funds

 

(2,161)

1,702

For the financial year ending 31 October 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 October 2023
 

.........................................
MR STUART POULTON
Director

 

AEONIAN MEMORIALS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2021

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
64 CHELMSFORD ROAD
HOLLAND ON SEA
ESSEX
CO15 5DJ

The principal place of business is:
50 HIGH ROAD
NORTH WELD
EPPING
ESSEX
CM16 6BU

These financial statements were authorised for issue by the director on 23 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

AEONIAN MEMORIALS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2021

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2020 - 1).

 

AEONIAN MEMORIALS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2021

4

Debtors

Current

2021
£

2020
£

5

Creditors

Creditors: amounts falling due within one year

2021
£

2020
£

Due within one year

Taxation and social security

458

309

Accruals and deferred income

253

240

Other creditors

90

2,839

801

3,388

Creditors: amounts falling due after more than one year

Note

2021
£

2020
£

Due after one year

 

Loans and borrowings

7

2,802

-

6

Share capital

Allotted, called up and fully paid shares

 

2021

2020

 

No.

£

No.

£

Ordinary of £1 each

3

3

3

3

         

7

Loans and borrowings

2021
£

2020
£

Non-current loans and borrowings

Bank borrowings

2,802

-

 

AEONIAN MEMORIALS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2021

8

Dividends

   

2021

 

2020

   

£

 

£

Final dividend of £Nil (2020 - £Nil) per ordinary share

 

-

 

-

Interim dividend of £1,500.00 (2020 - £Nil) per ordinary share

 

4,500

 

-

   

4,500

 

-