Company registration number 03150066 (England and Wales)
Joseph C Roberts Funeral Services Ltd
UNAUDITED FINANCIAL STATEMENTS
for the year ended 29 April 2024
PAGES FOR FILING WITH REGISTRAR
Joseph C Roberts Funeral Services Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Joseph C Roberts Funeral Services Ltd
Statement of financial position
as at 29 April 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
329,066
316,971
Current assets
Debtors
4,648
1,092
Cash at bank and in hand
4,256
3,779
8,904
4,871
Creditors: amounts falling due within one year
(131,468)
(137,684)
Net current liabilities
(122,564)
(132,813)
Total assets less current liabilities
206,502
184,158
Creditors: amounts falling due after more than one year
(154,891)
(145,995)
Net assets
51,611
38,163
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
51,411
37,963
Total equity
51,611
38,163
Joseph C Roberts Funeral Services Ltd
Statement of financial position (continued)
as at 29 April 2024
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 29 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 28 January 2025 and are signed on its behalf by:
J Robinson
Director
Company Registration No. 03150066
Joseph C Roberts Funeral Services Ltd
Notes to the financial statements
for the year ended 29 April 2024
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10 years straight line
Plant and equipment
10% reducing balance
Fixtures and fittings
10% reducing balance
Computers
25% reducing balance
Motor vehicles
15% reducing balance
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
Joseph C Roberts Funeral Services Ltd
Notes to the financial statements (continued)
for the year ended 29 April 2024
- 4 -
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 30 April 2023
31,074
74,129
8,674
1,986
275,669
391,532
Additions
-
0
-
0
-
0
348
80,000
80,348
Disposals
(15,537)
(3,709)
-
0
-
0
(12,750)
(31,996)
At 29 April 2024
15,537
70,420
8,674
2,334
342,919
439,884
Depreciation and impairment
At 30 April 2023
3,317
31,425
2,863
487
36,469
74,561
Depreciation charged in the year
6,939
8,541
581
429
31,731
48,221
Eliminated in respect of disposals
(5,128)
(742)
-
0
-
0
(6,094)
(11,964)
At 29 April 2024
5,128
39,224
3,444
916
62,106
110,818
Carrying amount
At 29 April 2024
10,409
31,196
5,230
1,418
280,813
329,066
At 29 April 2023
27,757
42,704
5,811
1,499
239,200
316,971

Included within the net book value of £329,066 is £280,814 (2023 - £232,545) relating to assets held under hire purchase agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £31,731 (2023 - £30,374).

4
Company information

Joseph C Roberts Funeral Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Metic House, Ripley Drive, Normanton, West Yorkshire, WF6 1QT.

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