2023-06-012024-05-312024-05-31false07192015JOHN SANDELANDS (FUNERAL DIRECTORS) LIMITED2024-11-27iso4217:GBPxbrli:pure071920152023-06-01071920152024-05-31071920152023-06-012024-05-31071920152022-06-01071920152023-05-31071920152022-06-012023-05-3107192015bus:SmallEntities2023-06-012024-05-3107192015bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3107192015bus:FullAccounts2023-06-012024-05-3107192015bus:PrivateLimitedCompanyLtd2023-06-012024-05-3107192015core:WithinOneYear2024-05-3107192015core:AfterOneYear2024-05-3107192015core:WithinOneYear2023-05-3107192015core:AfterOneYear2023-05-3107192015core:ShareCapital2024-05-3107192015core:SharePremium2024-05-3107192015core:RevaluationReserve2024-05-3107192015core:OtherReservesSubtotal2024-05-3107192015core:RetainedEarningsAccumulatedLosses2024-05-3107192015core:ShareCapital2023-05-3107192015core:SharePremium2023-05-3107192015core:RevaluationReserve2023-05-3107192015core:OtherReservesSubtotal2023-05-3107192015core:RetainedEarningsAccumulatedLosses2023-05-3107192015core:LandBuildings2024-05-3107192015core:PlantMachinery2024-05-3107192015core:Vehicles2024-05-3107192015core:FurnitureFittings2024-05-3107192015core:OfficeEquipment2024-05-3107192015core:NetGoodwill2024-05-3107192015core:IntangibleAssetsOtherThanGoodwill2024-05-3107192015core:ListedExchangeTraded2024-05-3107192015core:UnlistedNon-exchangeTraded2024-05-3107192015core:LandBuildings2023-05-3107192015core:PlantMachinery2023-05-3107192015core:Vehicles2023-05-3107192015core:FurnitureFittings2023-05-3107192015core:OfficeEquipment2023-05-3107192015core:NetGoodwill2023-05-3107192015core:IntangibleAssetsOtherThanGoodwill2023-05-3107192015core:ListedExchangeTraded2023-05-3107192015core:UnlistedNon-exchangeTraded2023-05-3107192015core:LandBuildings2023-06-012024-05-3107192015core:PlantMachinery2023-06-012024-05-3107192015core:Vehicles2023-06-012024-05-3107192015core:FurnitureFittings2023-06-012024-05-3107192015core:OfficeEquipment2023-06-012024-05-3107192015core:NetGoodwill2023-06-012024-05-3107192015core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3107192015core:ListedExchangeTraded2023-06-012024-05-3107192015core:UnlistedNon-exchangeTraded2023-06-012024-05-3107192015core:MoreThanFiveYears2023-06-012024-05-3107192015core:Non-currentFinancialInstruments2024-05-3107192015core:Non-currentFinancialInstruments2023-05-3107192015dpl:CostSales2023-06-012024-05-3107192015dpl:DistributionCosts2023-06-012024-05-3107192015core:LandBuildings2023-06-012024-05-3107192015core:PlantMachinery2023-06-012024-05-3107192015core:Vehicles2023-06-012024-05-3107192015core:FurnitureFittings2023-06-012024-05-3107192015core:OfficeEquipment2023-06-012024-05-3107192015dpl:AdministrativeExpenses2023-06-012024-05-3107192015core:NetGoodwill2023-06-012024-05-3107192015core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3107192015dpl:GroupUndertakings2023-06-012024-05-3107192015dpl:ParticipatingInterests2023-06-012024-05-3107192015dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3107192015core:ListedExchangeTraded2023-06-012024-05-3107192015dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3107192015core:UnlistedNon-exchangeTraded2023-06-012024-05-3107192015dpl:CostSales2022-06-012023-05-3107192015dpl:DistributionCosts2022-06-012023-05-3107192015core:LandBuildings2022-06-012023-05-3107192015core:PlantMachinery2022-06-012023-05-3107192015core:Vehicles2022-06-012023-05-3107192015core:FurnitureFittings2022-06-012023-05-3107192015core:OfficeEquipment2022-06-012023-05-3107192015dpl:AdministrativeExpenses2022-06-012023-05-3107192015core:NetGoodwill2022-06-012023-05-3107192015core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3107192015dpl:GroupUndertakings2022-06-012023-05-3107192015dpl:ParticipatingInterests2022-06-012023-05-3107192015dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3107192015core:ListedExchangeTraded2022-06-012023-05-3107192015dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3107192015core:UnlistedNon-exchangeTraded2022-06-012023-05-3107192015core:NetGoodwill2024-05-3107192015core:IntangibleAssetsOtherThanGoodwill2024-05-3107192015core:LandBuildings2024-05-3107192015core:PlantMachinery2024-05-3107192015core:Vehicles2024-05-3107192015core:FurnitureFittings2024-05-3107192015core:OfficeEquipment2024-05-3107192015core:AfterOneYear2024-05-3107192015core:WithinOneYear2024-05-3107192015core:ListedExchangeTraded2024-05-3107192015core:UnlistedNon-exchangeTraded2024-05-3107192015core:ShareCapital2024-05-3107192015core:SharePremium2024-05-3107192015core:RevaluationReserve2024-05-3107192015core:OtherReservesSubtotal2024-05-3107192015core:RetainedEarningsAccumulatedLosses2024-05-3107192015core:NetGoodwill2023-05-3107192015core:IntangibleAssetsOtherThanGoodwill2023-05-3107192015core:LandBuildings2023-05-3107192015core:PlantMachinery2023-05-3107192015core:Vehicles2023-05-3107192015core:FurnitureFittings2023-05-3107192015core:OfficeEquipment2023-05-3107192015core:AfterOneYear2023-05-3107192015core:WithinOneYear2023-05-3107192015core:ListedExch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JOHN SANDELANDS (FUNERAL DIRECTORS) LIMITED

Registered Number
07192015
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

JOHN SANDELANDS (FUNERAL DIRECTORS) LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

SANDELANDS, Allison Patricia
SANDELANDS, Andrew Henry

Registered Address

56a Main Road
Seaton
Workington
CA14 1HU

Registered Number

07192015 (England and Wales)
JOHN SANDELANDS (FUNERAL DIRECTORS) LIMITED
Statement of Financial Position
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets327,67332,286
Tangible assets480,45654,804
108,12987,090
Current assets
Stocks521,25242,630
Debtors636,22735,822
Cash at bank and on hand545,404570,891
602,883649,343
Creditors amounts falling due within one year7(63,722)(74,101)
Net current assets (liabilities)539,161575,242
Total assets less current liabilities647,290662,332
Provisions for liabilities8(2,010)(3,366)
Net assets645,280658,966
Capital and reserves
Called up share capital200,055200,055
Share premium67,90367,903
Profit and loss account377,322391,008
Shareholders' funds645,280658,966
The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2024, and are signed on its behalf by:
SANDELANDS, Andrew Henry
Director
Registered Company No. 07192015
JOHN SANDELANDS (FUNERAL DIRECTORS) LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be twenty years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-2
Plant and machinery10-
Vehicles20-
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year44
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 June 2392,25092,250
At 31 May 2492,25092,250
Amortisation and impairment
At 01 June 2359,96459,964
Charge for year4,6134,613
At 31 May 2464,57764,577
Net book value
At 31 May 2427,67327,673
At 31 May 2332,28632,286
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 June 2330,97935,14348,138114,260
Additions-2,11339,49941,612
Disposals--(16,298)(16,298)
At 31 May 2430,97937,25671,339139,574
Depreciation and impairment
At 01 June 235,57614,55339,32759,456
Charge for year6192,2658,80911,693
On disposals--(12,031)(12,031)
At 31 May 246,19516,81836,10559,118
Net book value
At 31 May 2424,78420,43835,23480,456
At 31 May 2325,40320,5908,81154,804
5.Stocks

2024

2023

££
Raw materials and consumables13,12813,865
Work in progress8,12428,765
Total21,25242,630
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables34,28834,317
Prepayments and accrued income1,9391,505
Total36,22735,822
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,1302,692
Taxation and social security11,25121,764
Other creditors23,2095,036
Accrued liabilities and deferred income24,13244,609
Total63,72274,101
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,0103,366
Total2,0103,366