Registered number
07712941
Churchills Family Funeral Directors Limited
Filleted Accounts
30 September 2024
Churchills Family Funeral Directors Limited
Registered number: 07712941
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 240,000 240,000
Tangible assets 4 47,896 59,870
287,896 299,870
Current assets
Debtors 5 8,339 61,832
Cash at bank and in hand 80,223 260,840
88,562 322,672
Creditors: amounts falling due within one year 6 (68,615) (114,701)
Net current assets 19,947 207,971
Net assets 307,843 507,841
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 306,843 506,841
Shareholders' funds 307,843 507,841
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Emma Louise Sarjant S Frangiamore
Director Director
Approved by the board on 8 April 2025
Churchills Family Funeral Directors Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
`
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings & equipments 20% on reducing balance
Motor vehicles 20% on reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 6 5
3 Intangible fixed assets £
Goodwill:
Cost
At 1 October 2023 240,000
At 30 September 2024 240,000
Amortisation
At 30 September 2024 -
Net book value
At 30 September 2024 240,000
At 30 September 2023 240,000
4 Tangible fixed assets
Fixtures, fittings & equipments Motor vehicles Total
£ £ £
Cost
At 1 October 2023 62,838 188,895 251,733
At 30 September 2024 62,838 188,895 251,733
Depreciation
At 1 October 2023 52,705 139,158 191,863
Charge for the year 2,027 9,947 11,974
At 30 September 2024 54,732 149,105 203,837
Net book value
At 30 September 2024 8,106 39,790 47,896
At 30 September 2023 10,133 49,737 59,870
5 Debtors 2024 2023
£ £
Trade debtors 8,339 61,832
6 Creditors: amounts falling due within one year 2024 2023
£ £
Accruals 7,538 9,387
Trade creditors 32,810 37,022
Corporation tax 20,571 61,467
Other taxes and social security costs 7,696 6,825
68,615 114,701
7 Other information
Churchills Family Funeral Directors Limited is a private company limited by shares and incorporated in England. Its registered office is:
263 East Barnet Road
Barnet
Hertfordshire
EN4 8SX
Churchills Family Funeral Directors Limited 07712941 false 2023-10-01 2024-09-30 2024-09-30 VT Final Accounts April 2024 Emma Louise Sarjant S Frangiamore No description of principal activity 07712941 2022-10-01 2023-09-30 07712941 core:WithinOneYear 2023-09-30 07712941 core:ShareCapital 2023-09-30 07712941 core:RetainedEarningsAccumulatedLosses 2023-09-30 07712941 2023-10-01 2024-09-30 07712941 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07712941 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 07712941 bus:Director40 2023-10-01 2024-09-30 07712941 1 2023-10-01 2024-09-30 07712941 2 2023-10-01 2024-09-30 07712941 core:PlantMachinery 2023-10-01 2024-09-30 07712941 core:Vehicles 2023-10-01 2024-09-30 07712941 countries:England 2023-10-01 2024-09-30 07712941 bus:FRS102 2023-10-01 2024-09-30 07712941 bus:FilletedAccounts 2023-10-01 2024-09-30 07712941 2024-09-30 07712941 core:WithinOneYear 2024-09-30 07712941 core:ShareCapital 2024-09-30 07712941 core:RetainedEarningsAccumulatedLosses 2024-09-30 07712941 core:Goodwill 2024-09-30 07712941 core:PlantMachinery 2024-09-30 07712941 core:Vehicles 2024-09-30 07712941 2023-09-30 07712941 core:Goodwill 2023-09-30 07712941 core:PlantMachinery 2023-09-30 07712941 core:Vehicles 2023-09-30 iso4217:GBP xbrli:pure