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Registered number: 07914356
Adlington Memorial Park Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Bennett Verby Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07914356
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,947 378
2,947 378
CURRENT ASSETS
Debtors 5 487,030 423,340
Cash at bank and in hand 47,212 74,555
534,242 497,895
Creditors: Amounts Falling Due Within One Year 6 (271,015 ) (236,053 )
NET CURRENT ASSETS (LIABILITIES) 263,227 261,842
TOTAL ASSETS LESS CURRENT LIABILITIES 266,174 262,220
NET ASSETS 266,174 262,220
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 266,074 262,120
SHAREHOLDERS' FUNDS 266,174 262,220
Page 1
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Mark Simpkin
Director
10 January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Adlington Memorial Park Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07914356 . The registered office is The Lakeside Suite Shrigley Hall, Pott Shrigley, Macclesfield, Cheshire, SK10 5SB.
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. 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 25% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
Page 3
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2023 1,000
Additions 2,879
As at 31 August 2024 3,879
Depreciation
As at 1 September 2023 622
Provided during the period 310
As at 31 August 2024 932
Net Book Value
As at 31 August 2024 2,947
As at 1 September 2023 378
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,396 36,115
Amounts owed by group undertakings - 2,550
Amounts owed by participating interests - 500
Other debtors 463,634 384,175
487,030 423,340
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 27,939 27,007
Amounts owed to group undertakings 178,605 150,415
Other creditors 3,522 2,900
Taxation and social security 60,949 55,731
271,015 236,053
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Mark Simpkin 383,820 344,677 319,869 - 408,628
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
At the year end Simply Travel Brokers Limited is considered a related party and owed the company £Nil (2023: £2,550). 
At the year end Simply Property Development LLP is considered a related party and owed the company £Nil (2023: £500).
At the year end Mark Simpkin Limited is considered a related party and was owed £178,605 (2023: £150,415) from the company.
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