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Registered number: 04472394
Unsworth's Funeral Services Limited
Financial Statements
For The Year Ended 30 June 2024
ADC Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04472394
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 248,074 267,498
248,074 267,498
CURRENT ASSETS
Stocks 5 2,820 2,820
Debtors 6 199,623 161,978
Cash at bank and in hand 1,356,672 1,210,946
1,559,115 1,375,744
Creditors: Amounts Falling Due Within One Year 7 (953,039 ) (918,305 )
NET CURRENT ASSETS (LIABILITIES) 606,076 457,439
TOTAL ASSETS LESS CURRENT LIABILITIES 854,150 724,937
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,858 ) (18,858 )
NET ASSETS 835,292 706,079
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 834,292 705,079
SHAREHOLDERS' FUNDS 835,292 706,079
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 her 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
Mrs Jacqueline Birt
Director
26/03/2025
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
Unsworth's Funeral Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04472394 . The registered office is 45 Leigh Road, Hindley Green, Wigan, WN2 4SZ.
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:
Freehold 0%
Leasehold 10%
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
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.
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2.5. 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 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred 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: 14 (2023: 13)
14 13
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 July 2023 185,439 61,521 32,710 324,438
As at 30 June 2024 185,439 61,521 32,710 324,438
Depreciation
As at 1 July 2023 - 46,380 19,760 280,129
Provided during the period - 500 5,592 11,071
As at 30 June 2024 - 46,880 25,352 291,200
Net Book Value
As at 30 June 2024 185,439 14,641 7,358 33,238
As at 1 July 2023 185,439 15,141 12,950 44,309
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Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 26,178 9,340 639,626
As at 30 June 2024 26,178 9,340 639,626
Depreciation
As at 1 July 2023 19,979 5,880 372,128
Provided during the period 1,399 862 19,424
As at 30 June 2024 21,378 6,742 391,552
Net Book Value
As at 30 June 2024 4,800 2,598 248,074
As at 1 July 2023 6,199 3,460 267,498
5. Stocks
2024 2023
£ £
Materials 2,820 2,820
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 138,458 142,743
Prepayments and accrued income 6,204 5,774
Other debtors 54,961 13,461
199,623 161,978
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 49,959 17,002
Corporation tax (18,040 ) 37,542
Other taxes and social security 23,801 14,769
Other creditors 892,026 843,772
Accruals and deferred income 5,200 5,200
Director's loan account 93 20
953,039 918,305
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 6