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Registered number: NI653590
Eastwood Funeral Directors (Crumlin) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
M Squared Accountancy Ltd
2A Smithfield Square
Lisburn
BT28 1TH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI653590
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 74,255 92,190
74,255 92,190
CURRENT ASSETS
Stocks 5 15,935 5,935
Debtors 6 884 2,552
Cash at bank and in hand 197,235 99,147
214,054 107,634
Creditors: Amounts Falling Due Within One Year 7 (180,549 ) (128,366 )
NET CURRENT ASSETS (LIABILITIES) 33,505 (20,732 )
TOTAL ASSETS LESS CURRENT LIABILITIES 107,760 71,458
PROVISIONS FOR LIABILITIES
Deferred Taxation - (7,848 )
NET ASSETS 107,760 63,610
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 107,560 63,410
SHAREHOLDERS' FUNDS 107,760 63,610
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 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 Peter Eastwood
Director
21/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eastwood Funeral Directors (Crumlin) Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI653590 . The registered office is 17A Warren Park, Lisburn, BT28 1LW.
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 10% Reducing Balance
Motor Vehicles 10% Reducing Balance
Fixtures & Fittings 10% Reducing Balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 16,542 166,997 8,585 192,124
As at 30 June 2024 16,542 166,997 8,585 192,124
Depreciation
As at 1 July 2023 13,763 85,651 520 99,934
Provided during the period 768 16,270 897 17,935
As at 30 June 2024 14,531 101,921 1,417 117,869
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2024 2,011 65,076 7,168 74,255
As at 1 July 2023 2,779 81,346 8,065 92,190
5. Stocks
2024 2023
£ £
Finished goods 15,935 5,935
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 884 -
Other taxes and social security - 2,552
884 2,552
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 111,781 3,118
Bank loans and overdrafts 6,546 18,204
Other taxes and social security 23 -
Other creditors (1) - 35,576
Other creditors (2) - 59,610
Director's loan account 62,199 11,858
180,549 128,366
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
Page 4