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REGISTERED NUMBER: 06257759 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Rose House Funeral Supplies Ltd

Rose House Funeral Supplies Ltd (Registered number: 06257759)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rose House Funeral Supplies Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: M G Wilson
J Wilson
J L Wilson
J G Wilson





REGISTERED OFFICE: Rose House
1 Boardman Road
Swadlincote
Derbyshire
DE11 9DL





REGISTERED NUMBER: 06257759 (England and Wales)





ACCOUNTANTS: Bourne & Co
Chartered Accountants
6 Lichfield Street
Burton-on-Trent
Staffordshire
DE14 3RD

Rose House Funeral Supplies Ltd (Registered number: 06257759)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 103,023 99,989

CURRENT ASSETS
Stocks 77,990 146,392
Debtors 5 109,590 48,541
Cash at bank and in hand 452,127 488,534
639,707 683,467
CREDITORS
Amounts falling due within one year 6 259,621 272,683
NET CURRENT ASSETS 380,086 410,784
TOTAL ASSETS LESS CURRENT
LIABILITIES

483,109

510,773

CREDITORS
Amounts falling due after more than
one year

7

-

(51,223

)

PROVISIONS FOR LIABILITIES (15,338 ) (10,575 )
NET ASSETS 467,771 448,975

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 467,769 448,973
SHAREHOLDERS' FUNDS 467,771 448,975

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Rose House Funeral Supplies Ltd (Registered number: 06257759)

Balance Sheet - continued
30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2024 and were signed on its behalf by:





J Wilson - Director


Rose House Funeral Supplies Ltd (Registered number: 06257759)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Rose House Funeral Supplies Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are included at cost less depreciation and impairment. Depreciation is provided
at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on a reducing balance basis
Fixtures and fittings - 25% on a reducing balance basis
Motor vehicles - 25% 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 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.


Rose House Funeral Supplies Ltd (Registered number: 06257759)

Notes to the Financial Statements - continued
for the Year Ended 30 April 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Debtors
Short term debtors are measured at transaction price less any impairment. Any losses arising from impairment are recognised in profit or loss.

Creditors
Short term creditors are measured at transaction price less any impairment. Any losses arising from impairment are recognised in profit or loss.

The company recognises a provision for annual leave by employees as a result of services rendered which the employees are entitled to carry forward and use. The provision is measured at the salary cost payable for the period of annual leave.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 5 ) .

Rose House Funeral Supplies Ltd (Registered number: 06257759)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 15,510 27,939 151,296 194,745
Additions 13,854 5,634 32,811 52,299
At 30 April 2024 29,364 33,573 184,107 247,044
DEPRECIATION
At 1 May 2023 6,103 8,326 80,327 94,756
Charge for year 1,656 5,167 42,442 49,265
At 30 April 2024 7,759 13,493 122,769 144,021
NET BOOK VALUE
At 30 April 2024 21,605 20,080 61,338 103,023
At 30 April 2023 9,407 19,613 70,969 99,989

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 104,864
Transfer to ownership (69,995 )
At 30 April 2024 34,869
DEPRECIATION
At 1 May 2023 45,850
Charge for year 8,717
Transfer to ownership (23,331 )
At 30 April 2024 31,236
NET BOOK VALUE
At 30 April 2024 3,633
At 30 April 2023 59,014

Rose House Funeral Supplies Ltd (Registered number: 06257759)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 97,556 40,192
Other debtors 179 1,034
Prepayments 11,855 7,315
109,590 48,541

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts (see note 8) 17,731 8,908
Trade creditors 112,465 86,734
Corporation tax 49,373 14,964
Social security and other taxes 31,761 2,568
Other creditors 41,599 138,253
Directors' current accounts 270 16,295
Accrued expenses 6,422 4,961
259,621 272,683

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts (see note 8) - 51,223

Rose House Funeral Supplies Ltd (Registered number: 06257759)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.4.24 30.4.23
£    £   
Gross obligations repayable:
Within one year 17,825 11,729
Between one and five years - 51,838
17,825 63,567

Finance charges repayable:
Within one year 94 2,821
Between one and five years - 615
94 3,436

Net obligations repayable:
Within one year 17,731 8,908
Between one and five years - 51,223
17,731 60,131

Non-cancellable operating leases
30.4.24 30.4.23
£    £   
Within one year 18,200 21,840
Between one and five years - 18,200
18,200 40,040

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Hire purchase contracts 17,731 60,131

The debt is secured on the asset to which it relates.

Rose House Funeral Supplies Ltd (Registered number: 06257759)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary £1 2 2

11. ULTIMATE CONTROLLING PARTY

At the balance sheet date, the company was under the control of two of its directors who, together, own 100% of the issued share capital.