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Registered number: 04020075
N & K Harvey Funerals Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Fairmans Accountants
61 Stanifield Lane
Farington
Leyland
PR25 4UD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04020075
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 378,467 439,137
378,467 439,137
CURRENT ASSETS
Stocks 6 12,000 7,500
Debtors 7 72,702 64,351
Cash at bank and in hand 325,853 282,114
410,555 353,965
Creditors: Amounts Falling Due Within One Year 8 (81,031 ) (84,373 )
NET CURRENT ASSETS (LIABILITIES) 329,524 269,592
TOTAL ASSETS LESS CURRENT LIABILITIES 707,991 708,729
Creditors: Amounts Falling Due After More Than One Year 9 (67,241 ) (87,434 )
NET ASSETS 640,750 621,295
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 640,748 621,293
SHAREHOLDERS' FUNDS 640,750 621,295
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Neil Harvey
Director
13/03/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
N & K Harvey Funerals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04020075 . The registered office is 61 Stanifield Lane, Farington, Leyland, PR25 4WF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 2% straight line
Plant & Machinery 15% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 15% straight line
Page 3
Page 4
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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: 15 (2023: 12)
15 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 70,000
As at 30 June 2024 70,000
Amortisation
As at 1 July 2023 70,000
As at 30 June 2024 70,000
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2023 282,996 72,372 347,918 26,448 729,734
Additions - 8,105 - 2,900 11,005
As at 30 June 2024 282,996 80,477 347,918 29,348 740,739
Depreciation
As at 1 July 2023 35,204 67,032 162,627 25,734 290,597
Provided during the period 5,660 2,876 62,436 703 71,675
As at 30 June 2024 40,864 69,908 225,063 26,437 362,272
Net Book Value
As at 30 June 2024 242,132 10,569 122,855 2,911 378,467
As at 1 July 2023 247,792 5,340 185,291 714 439,137
6. Stocks
2024 2023
£ £
Finished goods 12,000 7,500
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 70,862 62,751
Prepayments and accrued income 1,840 1,600
72,702 64,351
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Page 6
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 22,776 35,545
Bank loans and overdrafts 771 1,545
Corporation tax 46,862 36,471
Other creditors 2,031 1,776
Accruals and deferred income 8,438 8,063
Directors' loan accounts 153 973
81,031 84,373
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 23,551 41,532
Bank loans 43,690 45,902
67,241 87,434
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - -
Later than one year and not later than five years 23,551 41,532
23,551 41,532
23,551 41,532
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mrs Kath Harvey 32,000 32,000
Mr Neil Harvey 32,000 32,000
Page 6