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dpl-frs:CostSales dpl-frs:Item12 2021-06-30 04020075 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 04020075 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 04020075 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 04020075 1 2021-07-01 2022-06-30 04020075 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 04020075
N & K Harvey Funerals Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Fairmans Accountants
61 Stanifield Lane
Farington
Leyland
PR25 4UD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04020075
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 439,137 444,332
439,137 444,332
CURRENT ASSETS
Stocks 6 7,500 6,000
Debtors 7 64,351 58,045
Cash at bank and in hand 282,114 169,675
353,965 233,720
Creditors: Amounts Falling Due Within One Year 8 (102,353 ) (72,325 )
NET CURRENT ASSETS (LIABILITIES) 251,612 161,395
TOTAL ASSETS LESS CURRENT LIABILITIES 690,749 605,727
Creditors: Amounts Falling Due After More Than One Year 9 (69,454 ) (92,207 )
NET ASSETS 621,295 513,520
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 621,293 513,518
SHAREHOLDERS' FUNDS 621,295 513,520
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Laura Harvey
Director
11/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
N & K Harvey Funerals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04020075 . The registered office is 61 Stanifield Lane, Farington, Leyland, PR25 4WF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Plant & Machinery 15% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 15% straight line
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Page 4
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 17)
12 17
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 70,000
As at 30 June 2023 70,000
Amortisation
As at 1 July 2022 70,000
As at 30 June 2023 70,000
...CONTINUED
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Page 5
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2022 274,375 69,737 300,128 26,448 670,688
Additions 8,621 2,635 54,800 - 66,056
Disposals - - (7,010 ) - (7,010 )
As at 30 June 2023 282,996 72,372 347,918 26,448 729,734
Depreciation
As at 1 July 2022 29,554 64,136 107,200 25,466 226,356
Provided during the period 5,650 2,896 62,436 268 71,250
Disposals - - (7,009 ) - (7,009 )
As at 30 June 2023 35,204 67,032 162,627 25,734 290,597
Net Book Value
As at 30 June 2023 247,792 5,340 185,291 714 439,137
As at 1 July 2022 244,821 5,601 192,928 982 444,332
6. Stocks
2023 2022
£ £
Finished goods 7,500 6,000
7,500 6,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 62,751 56,445
Prepayments and accrued income 1,600 1,600
64,351 58,045
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 17,980 35,299
Trade creditors 35,545 27,132
Bank loans and overdrafts 1,545 -
Corporation tax 36,471 -
Other creditors 1,776 1,570
Accruals and deferred income 8,063 7,371
Directors' loan accounts 973 953
102,353 72,325
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 23,552 38,311
Bank loans 45,902 53,896
69,454 92,207
10. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 17,980 35,299
Later than one year and not later than five years 23,552 38,311
41,532 73,610
41,532 73,610
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mrs Kath Harvey 32,000 30,000
Mr Neil Harvey 32,000 30,000
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