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REGISTERED NUMBER: 08178718 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

ANDERSON INDEPENDENT FUNERAL DIRECTORS
LTD

ANDERSON INDEPENDENT FUNERAL DIRECTORS
LTD (REGISTERED NUMBER: 08178718)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 7

ANDERSON INDEPENDENT FUNERAL DIRECTORS
LTD

Company Information
for the Year Ended 30 April 2024







DIRECTORS: D J Anderson
Ms S E Anderson
R Edwards





REGISTERED OFFICE: 11 Chester Road
Whitby
Ellesmere Port
Cheshire
CH65 9BD





REGISTERED NUMBER: 08178718 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

ANDERSON INDEPENDENT FUNERAL DIRECTORS
LTD (REGISTERED NUMBER: 08178718)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 294,796 364,431

CURRENT ASSETS
Stocks 12,520 17,278
Debtors 5 567,709 504,516
Cash at bank and in hand 156,501 235,920
736,730 757,714
CREDITORS
Amounts falling due within one year 6 177,730 262,682
NET CURRENT ASSETS 559,000 495,032
TOTAL ASSETS LESS CURRENT
LIABILITIES

853,796

859,463

CREDITORS
Amounts falling due after more than one
year

7

(142,921

)

(200,779

)

PROVISIONS FOR LIABILITIES (27,638 ) (36,773 )
NET ASSETS 683,237 621,911

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 683,137 621,811
SHAREHOLDERS' FUNDS 683,237 621,911

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2025 and were signed on its behalf by:



D J Anderson - Director


ANDERSON INDEPENDENT FUNERAL DIRECTORS
LTD (REGISTERED NUMBER: 08178718)

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

1. STATUTORY INFORMATION

Anderson Independent Funeral Directors 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.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 10% on reducing balance pro rata
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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 Statement of Income and Retained Earnings, 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.

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.

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.

ANDERSON INDEPENDENT FUNERAL DIRECTORS
LTD (REGISTERED NUMBER: 08178718)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 37,992 32,080 64,007
Additions - 8,683 5,746
At 30 April 2024 37,992 40,763 69,753
DEPRECIATION
At 1 May 2023 11,762 12,038 48,082
Charge for year 2,623 4,787 5,418
At 30 April 2024 14,385 16,825 53,500
NET BOOK VALUE
At 30 April 2024 23,607 23,938 16,253
At 30 April 2023 26,230 20,042 15,925

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 645,221 41,973 821,273
Additions - 9,971 24,400
At 30 April 2024 645,221 51,944 845,673
DEPRECIATION
At 1 May 2023 347,624 37,336 456,842
Charge for year 74,399 6,808 94,035
At 30 April 2024 422,023 44,144 550,877
NET BOOK VALUE
At 30 April 2024 223,198 7,800 294,796
At 30 April 2023 297,597 4,637 364,431

ANDERSON INDEPENDENT FUNERAL DIRECTORS
LTD (REGISTERED NUMBER: 08178718)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023
and 30 April 2024 563,709
DEPRECIATION
At 1 May 2023 286,428
Charge for year 69,320
At 30 April 2024 355,748
NET BOOK VALUE
At 30 April 2024 207,961
At 30 April 2023 277,281

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 194,853 256,302
Other debtors 372,856 248,214
567,709 504,516

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 54,569 54,569
Trade creditors 47,532 54,656
Taxation and social security 67,639 55,569
Other creditors 7,990 97,888
177,730 262,682

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 142,921 200,779

8. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Hire Purchase 197,490 255,348

The hire purchase creditor is secured on the individual asset concerned.

ANDERSON INDEPENDENT FUNERAL DIRECTORS
LTD (REGISTERED NUMBER: 08178718)

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

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
90 Ordinary £1 90 90
5 Ordinary A £1 5 5
5 Ordinary B £1 5 5
100 100

10. RESERVES
Retained
earnings
£   

At 1 May 2023 621,811
Profit for the year 145,326
Dividends (84,000 )
At 30 April 2024 683,137

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
D J Anderson
Balance outstanding at start of year - (3,500 )
Amounts advanced - 3,500
Amounts repaid (312 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (312 ) -

Ms S E Anderson
Balance outstanding at start of year (36 ) (36 )
Amounts advanced 36 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (36 )

R Edwards
Balance outstanding at start of year (36 ) (36 )
Amounts advanced 36 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (36 )

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Anderson Independent Funeral Directors
Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anderson Independent Funeral Directors Ltd for the year ended 30 April 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Anderson Independent Funeral Directors Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Anderson Independent Funeral Directors Ltd and state those matters that we have agreed to state to the Board of Directors of Anderson Independent Funeral Directors Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Anderson Independent Funeral Directors Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Anderson Independent Funeral Directors Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Anderson Independent Funeral Directors Ltd. You consider that Anderson Independent Funeral Directors Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Anderson Independent Funeral Directors Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


Date: .............................................