Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 11016694 Mr Anthony Johnson Mrs Susan Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11016694 2022-11-30 11016694 2023-11-30 11016694 2022-12-01 2023-11-30 11016694 frs-core:FurnitureFittings 2022-12-01 2023-11-30 11016694 frs-core:ShareCapital 2023-11-30 11016694 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11016694 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 11016694 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 11016694 frs-bus:SmallEntities 2022-12-01 2023-11-30 11016694 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11016694 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11016694 frs-bus:Director1 2022-12-01 2023-11-30 11016694 frs-bus:Director2 2022-12-01 2023-11-30 11016694 frs-countries:EnglandWales 2022-12-01 2023-11-30 11016694 2021-11-30 11016694 2022-11-30 11016694 2021-12-01 2022-11-30 11016694 frs-core:ShareCapital 2022-11-30 11016694 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 11016694
Anthony Johnson Funeral Services Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
David H Evans Ltd
Unaudited Financial Statements
Contents
Page
Abridged Statement of Financial Position 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Statement of Financial Position
Registered number: 11016694
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 867 1,211
867 1,211
CURRENT ASSETS
Debtors 16,975 28,848
Cash at bank and in hand 37,271 52,949
54,246 81,797
Creditors: Amounts Falling Due Within One Year (22,520 ) (34,522 )
NET CURRENT ASSETS (LIABILITIES) 31,726 47,275
TOTAL ASSETS LESS CURRENT LIABILITIES 32,593 48,486
PROVISIONS FOR LIABILITIES
Deferred Taxation (165 ) (230 )
NET ASSETS 32,428 48,256
CAPITAL AND RESERVES
Called up share capital 5 100 100
Income Statement 32,328 48,156
SHAREHOLDERS' FUNDS 32,428 48,256
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For the year ending 30 November 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Anthony Johnson
Director
23/08/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Anthony Johnson Funeral Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11016694 . The registered office is Unit 27B, Mitton Road Business Park, Mitton Road, Whalley, Lancashire, BB7 9YE.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Fixtures & Fittings 20% straight line basis
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred 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: 2 (2022: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 2,595
As at 30 November 2023 2,595
Depreciation
As at 1 December 2022 1,384
Provided during the period 344
As at 30 November 2023 1,728
Net Book Value
As at 30 November 2023 867
As at 1 December 2022 1,211
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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