IRIS Accounts Production v24.1.9.2 05543993 Board of Directors 31.12.22 30.12.23 30.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055439932022-12-30055439932023-12-30055439932022-12-312023-12-30055439932021-12-30055439932021-12-312022-12-30055439932022-12-3005543993ns15:EnglandWales2022-12-312023-12-3005543993ns14:PoundSterling2022-12-312023-12-3005543993ns10:Director12022-12-312023-12-3005543993ns10:PrivateLimitedCompanyLtd2022-12-312023-12-3005543993ns10:SmallEntities2022-12-312023-12-3005543993ns10:AuditExempt-NoAccountantsReport2022-12-312023-12-3005543993ns10:SmallCompaniesRegimeForDirectorsReport2022-12-312023-12-3005543993ns10:SmallCompaniesRegimeForAccounts2022-12-312023-12-3005543993ns10:FullAccounts2022-12-312023-12-3005543993ns10:Director22022-12-312023-12-3005543993ns10:Director32022-12-312023-12-3005543993ns10:Director42022-12-312023-12-3005543993ns10:RegisteredOffice2022-12-312023-12-3005543993ns5:CurrentFinancialInstruments2023-12-3005543993ns5:CurrentFinancialInstruments2022-12-3005543993ns5:Non-currentFinancialInstruments2023-12-3005543993ns5:Non-currentFinancialInstruments2022-12-3005543993ns5:ShareCapital2023-12-3005543993ns5:ShareCapital2022-12-3005543993ns5:RetainedEarningsAccumulatedLosses2023-12-3005543993ns5:RetainedEarningsAccumulatedLosses2022-12-3005543993ns5:PlantMachinery2022-12-312023-12-3005543993ns5:LandBuildings2022-12-3005543993ns5:LeaseholdImprovements2022-12-3005543993ns5:PlantMachinery2022-12-3005543993ns5:MotorVehicles2022-12-3005543993ns5:LandBuildings2022-12-312023-12-3005543993ns5:LeaseholdImprovements2022-12-312023-12-3005543993ns5:MotorVehicles2022-12-312023-12-3005543993ns5:LandBuildings2023-12-3005543993ns5:LeaseholdImprovements2023-12-3005543993ns5:PlantMachinery2023-12-3005543993ns5:MotorVehicles2023-12-3005543993ns5:LandBuildings2022-12-3005543993ns5:LeaseholdImprovements2022-12-3005543993ns5:PlantMachinery2022-12-3005543993ns5:MotorVehicles2022-12-3005543993ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3005543993ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3005543993ns5:CurrentFinancialInstruments2022-12-312023-12-30
REGISTERED NUMBER: 05543993 (England and Wales)









AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2023






AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 DECEMBER 2023







DIRECTORS: A R Kirkham
A E Kirkham
S Kirkham-Grierson
L Garvey





REGISTERED OFFICE: The Elms Domgay Road
Four Crosses
Llanymynech
Powys
SY22 6SL





REGISTERED NUMBER: 05543993 (England and Wales)





ACCOUNTANTS: Morgans
Clive House
Severn Road
Welshpool
Powys
SY21 7AL

AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

STATEMENT OF FINANCIAL POSITION
30 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 182,260 192,158

CURRENT ASSETS
Stocks 24,250 31,000
Debtors 5 37,988 64,974
Cash at bank 46,353 18
108,591 95,992
CREDITORS
Amounts falling due within one year 6 126,635 111,809
NET CURRENT LIABILITIES (18,044 ) (15,817 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

164,216

176,341

CREDITORS
Amounts falling due after more than one
year

7

(52,480

)

(64,230

)

PROVISIONS FOR LIABILITIES (7,093 ) (11,445 )
NET ASSETS 104,643 100,666

CAPITAL AND RESERVES
Called up share capital 100,000 100,000
Retained earnings 4,643 666
104,643 100,666

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

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

AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

STATEMENT OF FINANCIAL POSITION - continued
30 DECEMBER 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 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 1 August 2024 and were signed on its behalf by:





A R Kirkham - Director


AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023


1. STATUTORY INFORMATION

Aubrey Kirkham Funeral Directors Limited 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.
Plant and machinery etc - 20% on cost and 10% Straight Line

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 DECEMBER 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 14 (2022 - 12 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and Motor
property property machinery vehicles Totals
£    £    £    £    £   
COST
At 31 December 2022 13,573 20,618 60,264 407,419 501,874
Additions - 3,006 1,354 50,530 54,890
Disposals - - - (44,813 ) (44,813 )
At 30 December 2023 13,573 23,624 61,618 413,136 511,951
DEPRECIATION
At 31 December 2022 - - 49,032 260,684 309,716
Charge for year - - 6,500 31,399 37,899
Eliminated on disposal - - - (17,924 ) (17,924 )
At 30 December 2023 - - 55,532 274,159 329,691
NET BOOK VALUE
At 30 December 2023 13,573 23,624 6,086 138,977 182,260
At 30 December 2022 13,573 20,618 11,232 146,735 192,158

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 11,289 21,197
Other debtors 26,699 43,777
37,988 64,974

AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 DECEMBER 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 18,468
Hire purchase contracts 24,700 28,165
Trade creditors 79,895 44,359
Taxation and social security 21,004 20,729
Other creditors 1,036 88
126,635 111,809

.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Hire purchase contracts 52,480 64,230