Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01falseFuneral directors33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12312313 2022-12-01 2023-11-30 12312313 2021-12-01 2022-11-30 12312313 2023-11-30 12312313 2022-11-30 12312313 c:Director1 2022-12-01 2023-11-30 12312313 d:FurnitureFittings 2022-12-01 2023-11-30 12312313 d:FurnitureFittings 2023-11-30 12312313 d:FurnitureFittings 2022-11-30 12312313 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 12312313 d:OfficeEquipment 2022-12-01 2023-11-30 12312313 d:OfficeEquipment 2023-11-30 12312313 d:OfficeEquipment 2022-11-30 12312313 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 12312313 d:ComputerEquipment 2022-12-01 2023-11-30 12312313 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 12312313 d:CurrentFinancialInstruments 2023-11-30 12312313 d:CurrentFinancialInstruments 2022-11-30 12312313 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 12312313 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 12312313 d:ShareCapital 2023-11-30 12312313 d:ShareCapital 2022-11-30 12312313 d:RetainedEarningsAccumulatedLosses 2023-11-30 12312313 d:RetainedEarningsAccumulatedLosses 2022-11-30 12312313 c:FRS102 2022-12-01 2023-11-30 12312313 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 12312313 c:FullAccounts 2022-12-01 2023-11-30 12312313 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12312313 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 12312313









WALSH & MCGRATH FUNERAL DIRECTORS LTD








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
WALSH & MCGRATH FUNERAL DIRECTORS LTD
REGISTERED NUMBER: 12312313

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
10,796
15,755

Current assets
  

Debtors: amounts falling due within one year
 5 
5,303
14,515

Cash at bank and in hand
  
495
9,065

  
5,798
23,580

Creditors: amounts falling due within one year
 6 
(64,989)
(72,689)

Net current liabilities
  
 
 
(59,191)
 
 
(49,109)

  

Net liabilities
  
(48,395)
(33,354)


Capital and reserves
  

Called up share capital 
  
5
5

Profit and loss account
  
(48,400)
(33,359)

Shareholders' funds
  
(48,395)
(33,354)


Page 1

 
WALSH & MCGRATH FUNERAL DIRECTORS LTD
REGISTERED NUMBER: 12312313
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 August 2024.




P J McGrath
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WALSH & MCGRATH FUNERAL DIRECTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Walsh & McGrath Funeral Directors Ltd is a private company, limited by shares, registered in England and Wales, registration number 12312313. The registered office is 123 Penrose Avenue, Watford, WD19 5AA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using straight-line and reducing balance.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
straight-line
Computer equipment
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 3

 
WALSH & MCGRATH FUNERAL DIRECTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
25,752
592
26,344


Additions
-
315
315



At 30 November 2023

25,752
907
26,659



Depreciation


At 1 December 2022
10,300
289
10,589


Charge for the year on owned assets
5,150
124
5,274



At 30 November 2023

15,450
413
15,863



Net book value



At 30 November 2023
10,302
494
10,796



At 30 November 2022
15,452
303
15,755


5.


Debtors

2023
2022
£
£


Trade debtors
425
9,613

Accrued income and prepayments
4,878
4,902

5,303
14,515


Page 4

 
WALSH & MCGRATH FUNERAL DIRECTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
984
9,287

Taxes and social security
1,135
845

Other creditors
87
86

Loans from directors
62,400
61,895

Accruals
383
576

64,989
72,689


 
Page 5