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REGISTERED NUMBER: 04317817 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Dignity Pet Crematorium Limited

Dignity Pet Crematorium Limited (Registered number: 04317817)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dignity Pet Crematorium Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: K Spurgeon





REGISTERED OFFICE:
Odiham Road
Winchfield
Hampshire
RG27 8BU





REGISTERED NUMBER: 04317817 (England and Wales)






Dignity Pet Crematorium Limited (Registered number: 04317817)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 16,081 16,329
Tangible assets 5 1,748,064 1,312,522
1,764,145 1,328,851

CURRENT ASSETS
Stocks 46,211 40,292
Debtors 6 99,085 93,114
Prepayments and accrued income 340,546 306,033
Cash at bank and in hand 77,848 158,505
563,690 597,944
CREDITORS
Amounts falling due within one year 7 524,240 398,313
NET CURRENT ASSETS 39,450 199,631
TOTAL ASSETS LESS CURRENT LIABILITIES 1,803,595 1,528,482

CREDITORS
Amounts falling due after more than one
year

8

804,504

769,777
NET ASSETS 999,091 758,705

Dignity Pet Crematorium Limited (Registered number: 04317817)

Balance Sheet - continued
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 340,705 340,705
Retained earnings 658,286 417,900
999,091 758,705

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 24 September 2024 and were signed by:





K Spurgeon - Director


Dignity Pet Crematorium Limited (Registered number: 04317817)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Dignity Pet Crematorium 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 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.


Dignity Pet Crematorium Limited (Registered number: 04317817)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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.

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 45 (2022 - 43 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 16,678
AMORTISATION
At 1 January 2023 349
Charge for year 248
At 31 December 2023 597
NET BOOK VALUE
At 31 December 2023 16,081
At 31 December 2022 16,329

Dignity Pet Crematorium Limited (Registered number: 04317817)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 1,057,455 579,481 1,636,936
Additions 374,290 137,347 511,637
At 31 December 2023 1,431,745 716,828 2,148,573
DEPRECIATION
At 1 January 2023 - 324,414 324,414
Charge for year - 76,095 76,095
At 31 December 2023 - 400,509 400,509
NET BOOK VALUE
At 31 December 2023 1,431,745 316,319 1,748,064
At 31 December 2022 1,057,455 255,067 1,312,522

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 66,847 59,563
Amounts owed by associates 8,288 23,142
Other debtors 23,950 10,409
99,085 93,114

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 83,214 106,645
Trade creditors 127,960 109,297
Taxation and social security 256,255 136,174
Other creditors 56,811 46,197
524,240 398,313

Dignity Pet Crematorium Limited (Registered number: 04317817)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 804,504 769,777

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 429,607 -