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REGISTERED NUMBER: 12990922 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Lewis Northen Funeral Directors Ltd

Lewis Northen Funeral Directors Ltd (Registered number: 12990922)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lewis Northen Funeral Directors Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mrs K L Northen
L J Northen





REGISTERED OFFICE: 1 Lincoln Way
Beverley
East Yorkshire
HU17 8RH





REGISTERED NUMBER: 12990922 (England and Wales)





ACCOUNTANTS: C. Hart & Company (Hull) Limited
74 Kenilworth Avenue
Hull
HU5 4BH

Lewis Northen Funeral Directors Ltd (Registered number: 12990922)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 102,684 76,891

CURRENT ASSETS
Stocks 17,500 14,000
Debtors 5 8,926 18,304
Cash at bank and in hand 23,405 13,863
49,831 46,167
CREDITORS
Amounts falling due within one year 6 73,330 48,693
NET CURRENT LIABILITIES (23,499 ) (2,526 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

79,185

74,365

CREDITORS
Amounts falling due after more than
one year

7

(65,356

)

(59,656

)

PROVISIONS FOR LIABILITIES (13,729 ) (14,609 )
NET ASSETS 100 100

CAPITAL AND RESERVES
Called up share capital 100 100
SHAREHOLDERS' FUNDS 100 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Lewis Northen Funeral Directors Ltd (Registered number: 12990922)

Balance Sheet - continued
30 November 2023


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 8 March 2024 and were signed on its behalf by:





L J Northen - Director


Lewis Northen Funeral Directors Ltd (Registered number: 12990922)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Lewis Northen Funeral Directors 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

Lewis Northen Funeral Directors Ltd (Registered number: 12990922)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 101,214
Additions 61,995
Disposals (8,900 )
At 30 November 2023 154,309
DEPRECIATION
At 1 December 2022 24,323
Charge for year 30,862
Eliminated on disposal (3,560 )
At 30 November 2023 51,625
NET BOOK VALUE
At 30 November 2023 102,684
At 30 November 2022 76,891

Lewis Northen Funeral Directors Ltd (Registered number: 12990922)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 December 2022 99,310
Additions 40,995
Disposals (8,900 )
At 30 November 2023 131,405
DEPRECIATION
At 1 December 2022 23,942
Charge for year 26,281
Eliminated on disposal (3,560 )
At 30 November 2023 46,663
NET BOOK VALUE
At 30 November 2023 84,742
At 30 November 2022 75,368

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 8,926 18,304

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 28,321 23,421
Trade creditors - 7,251
Taxation and social security 26,977 18
Other creditors 18,032 18,003
73,330 48,693

Lewis Northen Funeral Directors Ltd (Registered number: 12990922)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 61,552 50,852
Other creditors 3,804 8,804
65,356 59,656

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
L J Northen
Balance outstanding at start of year 18,304 -
Amounts advanced 38,275 66,256
Amounts repaid (53,019 ) (47,952 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,560 18,304

Mrs K L Northen
Balance outstanding at start of year - -
Amounts advanced 33,385 -
Amounts repaid (28,019 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,366 -