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Registered number: 12867203










EDEN WOODLAND BURIALS LIMITED

Unaudited
Financial statements
Information for filing with the registrar
For the year ended 30 September 2024

 
EDEN WOODLAND BURIALS LIMITED
 

Company Information


Directors
P W Gosney 
S M Gosney 
T Parker 




Registered number
12867203



Registered office
35-37 Wombwell Lane

Barnsley

S70 3NR




Trading Address
Bradfield View Woodland Burial Ground
Riggs High Road

Stannington

Sheffield

S6 6DA







 
EDEN WOODLAND BURIALS LIMITED
Registered number: 12867203

Balance sheet
As at 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
3,047
4,122

Tangible assets
 5 
12,340
12,340

  
15,387
16,462

Current assets
  

Debtors
  
4,158
3,740

Cash at bank and in hand
  
133,767
104,265

  
137,925
108,005

Creditors: amounts falling due within one year
 7 
(93,912)
(75,812)

Net current assets
  
 
 
44,013
 
 
32,193

Net assets
  
59,400
48,655


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
59,300
48,555

  
59,400
48,655


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 February 2025.




S M Gosney
T Parker
Director
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
EDEN WOODLAND BURIALS LIMITED
 

 
Notes to the financial statements
For the year ended 30 September 2024

1.


General information

Eden Woodland Burials Limited is a private company limited by shares incorporated in England within the United Kingdom.  The registered office address is given in the company information page to these financial statements.  
The financial statements are presented in sterling which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured based on the stage of completion of the contract.  Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.  Payments received from customers in excess of revenue recognised are carried forwards and included on the balance sheet as deferred income.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 2

 
EDEN WOODLAND BURIALS LIMITED
 

 
Notes to the financial statements
For the year ended 30 September 2024

2.Accounting policies (continued)

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property improvements
-
no depreciation charged

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
EDEN WOODLAND BURIALS LIMITED
 

 
Notes to the financial statements
For the year ended 30 September 2024

2.Accounting policies (continued)

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 -3).

Page 4

 
EDEN WOODLAND BURIALS LIMITED
 

 
Notes to the financial statements
For the year ended 30 September 2024

4.


Intangible assets




Website

£



Cost


At 1 October 2023
5,376



At 30 September 2024

5,376



Amortisation


At 1 October 2023
1,254


Charge for the year on owned assets
1,075



At 30 September 2024

2,329



Net book value



At 30 September 2024
3,047



At 30 September 2023
4,122




5.


Tangible fixed assets





Short-term leasehold property

£



Cost or valuation


At 1 October 2023
12,340



At 30 September 2024

12,340






Net book value



At 30 September 2024
12,340



At 30 September 2023
12,340

Page 5

 
EDEN WOODLAND BURIALS LIMITED
 

 
Notes to the financial statements
For the year ended 30 September 2024

6.


Debtors

2024
2023
£
£


Trade debtors
4,000
3,600

Prepayments and accrued income
158
140

4,158
3,740



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
9,750
3,350

Tax and social security
2,521
3,390

Deferred income
80,020
67,500

Accruals
1,621
1,572

93,912
75,812



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 -100) Ordinary shares of £1.00 each
100
100



Page 6