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Registered number: 5532685
CHINGFORD MOUNT FUNERAL DIRECTORS LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2024
MKM ACCOUNTANCY SERVICES
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 5532685
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,576 3,158
Tangible Assets 5 64,791 58,560
66,367 61,718
CURRENT ASSETS
Debtors 6 57,643 11,644
Cash at bank and in hand 101,806 159,186
159,449 170,830
Creditors: Amounts Falling Due Within One Year 7 (12,968 ) (22,806 )
NET CURRENT ASSETS (LIABILITIES) 146,481 148,024
TOTAL ASSETS LESS CURRENT LIABILITIES 212,848 209,742
NET ASSETS 212,848 209,742
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 212,846 209,740
SHAREHOLDERS' FUNDS 212,848 209,742
Page 1
Page 2
For the year ending 31 August 2024 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 Profit and Loss Account.
On behalf of the board
Mr JOHN NEAL
Director
28/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CHINGFORD MOUNT FUNERAL DIRECTORS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 5532685 . The registered office is 349A CHIGWELL ROAD, WOODFORD GREEN, ESSEX, IG8 8PE.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery 18%
Motor Vehicles 18%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 31,634
As at 31 August 2024 31,634
Amortisation
As at 1 September 2023 28,476
Provided during the period 1,582
As at 31 August 2024 30,058
Net Book Value
As at 31 August 2024 1,576
As at 1 September 2023 3,158
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2023 21,650 100,738 122,388
Additions - 28,999 28,999
Disposals - (13,027 ) (13,027 )
As at 31 August 2024 21,650 116,710 138,360
Depreciation
As at 1 September 2023 20,259 43,569 63,828
Provided during the period 250 9,491 9,741
As at 31 August 2024 20,509 53,060 73,569
Net Book Value
As at 31 August 2024 1,141 63,650 64,791
As at 1 September 2023 1,391 57,169 58,560
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 57,643 11,644
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,997 2,397
Corporation tax 1,628 4,679
Other taxes and social security 718 697
Other creditors 3,625 4,614
Directors' loan accounts - 10,419
12,968 22,806
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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