2 2 House Cemetery Maintenance Ltd 9619545 false 2023-07-01 2024-06-30 2024-06-30 The principal activity of the company is burial and cemetery maintenance. Digita Accounts Production Advanced 6.30.9574.0 true 9619545 2023-07-01 2024-06-30 9619545 2024-06-30 9619545 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-06-30 9619545 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2024-06-30 9619545 core:CurrentFinancialInstruments 2024-06-30 9619545 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 9619545 core:FurnitureFittingsToolsEquipment 2024-06-30 9619545 core:LandBuildings 2024-06-30 9619545 core:OtherPropertyPlantEquipment 2024-06-30 9619545 bus:SmallEntities 2023-07-01 2024-06-30 9619545 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 9619545 bus:FilletedAccounts 2023-07-01 2024-06-30 9619545 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 9619545 bus:RegisteredOffice 2023-07-01 2024-06-30 9619545 bus:Director1 2023-07-01 2024-06-30 9619545 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-07-01 2024-06-30 9619545 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2023-07-01 2024-06-30 9619545 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 9619545 core:ComputerEquipment 2023-07-01 2024-06-30 9619545 core:FurnitureFittingsToolsEquipment 2023-07-01 2024-06-30 9619545 core:LandBuildings 2023-07-01 2024-06-30 9619545 core:OtherPropertyPlantEquipment 2023-07-01 2024-06-30 9619545 core:PlantMachinery 2023-07-01 2024-06-30 9619545 countries:EnglandWales 2023-07-01 2024-06-30 9619545 2023-06-30 9619545 core:FurnitureFittingsToolsEquipment 2023-06-30 9619545 core:LandBuildings 2023-06-30 9619545 core:OtherPropertyPlantEquipment 2023-06-30 9619545 2022-07-01 2023-06-30 9619545 2023-06-30 9619545 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-06-30 9619545 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2023-06-30 9619545 core:CurrentFinancialInstruments 2023-06-30 9619545 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 9619545 core:FurnitureFittingsToolsEquipment 2023-06-30 9619545 core:LandBuildings 2023-06-30 9619545 core:OtherPropertyPlantEquipment 2023-06-30 9619545 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2022-07-01 2023-06-30 9619545 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2022-07-01 2023-06-30 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 9619545

House Cemetery Maintenance Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2024

 

House Cemetery Maintenance Ltd

(Registration number: 9619545)
Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

8,297

9,654

Current assets

 

Debtors

5

3,701

25,963

Cash at bank and in hand

 

79,212

31,594

 

82,913

57,557

Creditors: Amounts falling due within one year

6

(66,094)

(40,201)

Net current assets

 

16,819

17,356

Net assets

 

25,116

27,010

Capital and reserves

 

Called up share capital

7

2

2

Retained earnings

25,114

27,008

Shareholders' funds

 

25,116

27,010

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 March 2025 and signed on its behalf by:
 

Mrs Amy House

Director

 

House Cemetery Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Oast Business Centre
North Frith Farm
Ashes Lane
Tonbridge
Kent
TN11 9QU

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

House Cemetery Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

Straight line over 4 years

Office furniture and fittings

20% reducing balance

Plant and equipment

20% reducing balance

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

House Cemetery Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

4

Tangible assets

Land and buildings
£

Office equipment
 £

Plant and equipment
 £

Total
£

Cost or valuation

At 1 July 2023

9,357

2,181

1,300

12,838

At 30 June 2024

9,357

2,181

1,300

12,838

Depreciation

At 1 July 2023

936

1,780

468

3,184

Charge for the year

935

256

166

1,357

At 30 June 2024

1,871

2,036

634

4,541

Carrying amount

At 30 June 2024

7,486

145

666

8,297

At 30 June 2023

8,421

401

832

9,654

5

Debtors

Current

2024
£

2023
£

Trade debtors

3,585

25,840

Prepayments

115

115

Other debtors

1

8

 

3,701

25,963

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

1,739

3,991

Amounts due to related parties

8,500

17,817

Taxation and social security

13,093

8,568

Accruals and deferred income

30,928

4,406

Other creditors

11,834

5,419

66,094

40,201

 

House Cemetery Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

7

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary share of £1 each

1

1

1

1

B Ordinary share of £1 each

1

1

1

1

 

2

2

2

2

8

Dividends

Interim dividends paid

   

2024
£

 

2023
£

Interim dividend of £21,000.00 (2023 - £18,000.00) per each Ordinary share

 

21,000

 

18,000

Interim dividend of £30,000.00 (2023 - £27,000.00) per each B Ordinary share

 

30,000

 

27,000

   

51,000

 

45,000