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REGISTERED NUMBER: 07163678 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

CADMAN FUNERAL SERVICES LIMITED

CADMAN FUNERAL SERVICES LIMITED (REGISTERED NUMBER: 07163678)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CADMAN FUNERAL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: A Cadman
S Holgate
P Cadman





REGISTERED OFFICE: 30 Hatfield Road
Thorne
Doncaster
South Yorkshire
DN8 5RA





REGISTERED NUMBER: 07163678 (England and Wales)





ACCOUNTANTS: Marriott Gibbs Rees Wallis Limited
Chartered Certified Accountants
First Floor
Unit 4, Broadfield Court
Sheffield
South Yorkshire
S8 0XF

CADMAN FUNERAL SERVICES LIMITED (REGISTERED NUMBER: 07163678)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 189,300 214,987
Tangible assets 5 198,397 219,573
387,697 434,560

CURRENT ASSETS
Stocks 43,773 40,291
Debtors 6 161,567 126,748
Cash at bank and in hand 465,574 533,033
670,914 700,072
CREDITORS
Amounts falling due within one year 7 81,945 138,743
NET CURRENT ASSETS 588,969 561,329
TOTAL ASSETS LESS CURRENT
LIABILITIES

976,666

995,889

PROVISIONS FOR LIABILITIES 15,787 22,533
NET ASSETS 960,879 973,356

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 960,877 973,354
SHAREHOLDERS' FUNDS 960,879 973,356

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

CADMAN FUNERAL SERVICES LIMITED (REGISTERED NUMBER: 07163678)

BALANCE SHEET - continued
31 MAY 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2024 and were signed on its behalf by:




A Cadman - Director



S Holgate - Director


CADMAN FUNERAL SERVICES LIMITED (REGISTERED NUMBER: 07163678)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Cadman Funeral Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of funeral services performed and ancilliary goods supplied.

Goodwill
Goodwill is being amortised evenly over its estimated useful life of twenty years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Improvements to property - 10% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

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 Profit and Loss Account, 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.


CADMAN FUNERAL SERVICES LIMITED (REGISTERED NUMBER: 07163678)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

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 18 (2023 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 513,733
AMORTISATION
At 1 June 2023 298,746
Charge for year 25,687
At 31 May 2024 324,433
NET BOOK VALUE
At 31 May 2024 189,300
At 31 May 2023 214,987

CADMAN FUNERAL SERVICES LIMITED (REGISTERED NUMBER: 07163678)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold to and
property property fittings
£    £    £   
COST
At 1 June 2023 100,000 33,286 26,420
Additions - - -
Disposals - - (1,914 )
At 31 May 2024 100,000 33,286 24,506
DEPRECIATION
At 1 June 2023 167 32,487 13,648
Charge for year 2,000 799 1,872
Eliminated on disposal - - (1,641 )
At 31 May 2024 2,167 33,286 13,879
NET BOOK VALUE
At 31 May 2024 97,833 - 10,627
At 31 May 2023 99,833 799 12,772

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 June 2023 611,078 3,147 773,931
Additions 10,995 - 10,995
Disposals - - (1,914 )
At 31 May 2024 622,073 3,147 783,012
DEPRECIATION
At 1 June 2023 505,082 2,974 554,358
Charge for year 27,186 41 31,898
Eliminated on disposal - - (1,641 )
At 31 May 2024 532,268 3,015 584,615
NET BOOK VALUE
At 31 May 2024 89,805 132 198,397
At 31 May 2023 105,996 173 219,573

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 151,588 122,270
Other debtors 9,979 4,478
161,567 126,748

CADMAN FUNERAL SERVICES LIMITED (REGISTERED NUMBER: 07163678)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 27,376 24,381
Taxation and social security 48,893 14,144
Other creditors 5,676 100,218
81,945 138,743

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 14,711 -
Between one and five years 19,614 -
34,325 -