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Registered Number: 09137110
England and Wales

 

 

 


Unaudited Financial Statements

for the period ended 31 October 2024

for

JOHN BROWN FUNERAL SERVICES LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 54,560    109,120 
Tangible fixed assets 4 48,450    18,126 
103,010    127,246 
Current assets      
Stocks 5 1,500    1,500 
Debtors 6 212,299    13,792 
Cash at bank and in hand 19,617    346,754 
233,416    362,046 
Creditors: amount falling due within one year 7 (18,654)   (95,705)
Net current assets 214,762    266,341 
 
Total assets less current liabilities 317,772    393,587 
Provisions for liabilities 8 (4,531)   (4,531)
Net assets 313,241    389,056 
 

Capital and reserves
     
Called up share capital 140    140 
Profit and loss account 313,101    388,916 
Shareholders' funds 313,241    389,056 
 


For the period ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 26 February 2025 and were signed by:


-------------------------------
Patricia Belsey
Director
1
General Information
John Brown Funeral Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09137110, registration address 13 The Close, Norwich, Norfolk, NR1 4DS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 3 (2023 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 August 2023 545,600    545,600 
Additions  
Disposals  
At 31 October 2024 545,600    545,600 
Amortisation
At 01 August 2023 436,480    436,480 
Charge for period 54,560    54,560 
On disposals  
At 31 October 2024 491,040    491,040 
Net book values
At 31 October 2024 54,560    54,560 
At 31 July 2023 109,120    109,120 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 August 2023 9,672    109,403    119,075 
Additions   46,593    46,593 
Disposals    
At 31 October 2024 9,672    155,996    165,668 
Depreciation
At 01 August 2023 7,856    93,093    100,949 
Charge for period 544    15,725    16,269 
On disposals    
At 31 October 2024 8,400    108,818    117,218 
Net book values
Closing balance as at 31 October 2024 1,272    47,178    48,450 
Opening balance as at 01 August 2023 1,816    16,310    18,126 


5.

Stocks

2024
£
  2023
£
Stocks 1,500    1,500 
1,500    1,500 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors (3)   13,792 
Directors' Current Accounts 211,972   
211,969    13,792 

6.

Debtors: amounts falling due after one year

2024
£
  2023
£
Prepayments 330   
330   

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 18,482    29,578 
PAYE & Social Security   392 
Accrued Expenses   2,560 
Other Creditors 172   
Directors' Current Accounts   63,175 
18,654    95,705 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 5,012    5,012 
Charged to Profit & Loss (481)   (481)
4,531    4,531 

2