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REGISTERED NUMBER: 03816211 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Auden Funeral Supplies Ltd

Auden Funeral Supplies Ltd (Registered number: 03816211)






Contents of the Financial Statements
for the year ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Accountants' Report 5

Auden Funeral Supplies Ltd

Company Information
for the year ended 31 July 2023







DIRECTORS: K Comerford
W E Holt
Mrs F Comerford
Mrs L Holt





SECRETARY: K Comerford





REGISTERED OFFICE: Unit 7, Victoria Spring Business Park
Wormald Street
Liversedge
West Yorkshire
WF15 6RA





REGISTERED NUMBER: 03816211 (England and Wales)





ACCOUNTANTS: Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ

Auden Funeral Supplies Ltd (Registered number: 03816211)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 140,735 125,341

CURRENT ASSETS
Stocks 178,423 163,500
Debtors 5 257,794 265,937
Cash at bank 391,898 283,537
828,115 712,974
CREDITORS
Amounts falling due within one year 6 302,575 201,045
NET CURRENT ASSETS 525,540 511,929
TOTAL ASSETS LESS CURRENT
LIABILITIES

666,275

637,270

CREDITORS
Amounts falling due after more than one
year

7

(26,722

)

(18,352

)

PROVISIONS FOR LIABILITIES (35,359 ) (27,216 )
NET ASSETS 604,194 591,702

CAPITAL AND RESERVES
Called up share capital 200 200
Share premium 4,980 4,980
Retained earnings 599,014 586,522
SHAREHOLDERS' FUNDS 604,194 591,702

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 21 February 2024 and were signed on its behalf by:




K Comerford - Director


Auden Funeral Supplies Ltd (Registered number: 03816211)

Notes to the Financial Statements
for the year ended 31 July 2023

1. STATUTORY INFORMATION

Auden Funeral Supplies Ltd 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.

Changes in accounting policies
The company revised the estimated residual values of motor vehicles with effect from 1 August 2021.

The revisions were accounted for prospectively as a change in accounting estimates and as a result, the depreciation charges of the company for the current financial year end have been decreased by £5,655.

Turnover
Turnover is measured at the fair value of the consideration received or receivable in respect of the manufacture of funeral equipment, excluding discounts, rebates and value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on reducing balance
Plant and machinery - 25% on reducing balance
Motor vehicles - 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 13 (2022 - 12 ) .

Auden Funeral Supplies Ltd (Registered number: 03816211)

Notes to the Financial Statements - continued
for the year ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 August 2022 26,976 88,483 98,188 213,647
Additions - 20,469 36,715 57,184
At 31 July 2023 26,976 108,952 134,903 270,831
DEPRECIATION
At 1 August 2022 10,502 56,324 21,480 88,306
Charge for year 2,472 10,354 28,964 41,790
At 31 July 2023 12,974 66,678 50,444 130,096
NET BOOK VALUE
At 31 July 2023 14,002 42,274 84,459 140,735
At 31 July 2022 16,474 32,159 76,708 125,341

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 240,500 227,346
Other debtors 17,294 38,591
257,794 265,937

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts 12,984 6,882
Trade creditors 167,629 99,530
Taxation and social security 99,028 77,045
Other creditors 22,934 17,588
302,575 201,045

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts 26,722 18,352

8. OTHER FINANCIAL COMMITMENTS

The total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £12,213 (2022 - £30,933).

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Auden Funeral Supplies Ltd

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 Auden Funeral Supplies Ltd for the year ended 31 July 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 Auden Funeral Supplies Ltd, 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 Auden Funeral Supplies Ltd and state those matters that we have agreed to state to the Board of Directors of Auden Funeral Supplies Ltd, 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 Auden Funeral Supplies Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Auden Funeral Supplies Ltd 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 Auden Funeral Supplies Ltd. You consider that Auden Funeral Supplies Ltd 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 Auden Funeral Supplies Ltd. 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.






Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ


21 February 2024