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REGISTERED NUMBER: 05002003















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024

FOR

CEMETERY TRAINING SERVICES LIMITED

CEMETERY TRAINING SERVICES LIMITED (REGISTERED NUMBER: 05002003)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CEMETERY TRAINING SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: I C Kennedy
Mrs F Kennedy





REGISTERED OFFICE: 45 Bridge Street
Usk
Monmouthshire
NP15 1BQ





REGISTERED NUMBER: 05002003





ACCOUNTANTS: Paul Munson & Co
Limited Liability Partnership
45 Bridge Street
Usk
Monmouthshire
NP15 1BQ

CEMETERY TRAINING SERVICES LIMITED (REGISTERED NUMBER: 05002003)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 66,422 72,260

CURRENT ASSETS
Debtors 5 4,208 11,499
Cash at bank 48,163 36,153
52,371 47,652
CREDITORS
Amounts falling due within one year 6 25,767 39,348
NET CURRENT ASSETS 26,604 8,304
TOTAL ASSETS LESS CURRENT
LIABILITIES

93,026

80,564

CREDITORS
Amounts falling due after more than
one year

7

364

4,737
NET ASSETS 92,662 75,827

CEMETERY TRAINING SERVICES LIMITED (REGISTERED NUMBER: 05002003)

BALANCE SHEET - continued
30TH JUNE 2024

2024 2023
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 92,562 75,727
92,662 75,827

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd April 2025 and were signed on its behalf by:





Mrs F Kennedy - Director


CEMETERY TRAINING SERVICES LIMITED (REGISTERED NUMBER: 05002003)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024

1. STATUTORY INFORMATION

Cemetery Training Services Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


CEMETERY TRAINING SERVICES LIMITED (REGISTERED NUMBER: 05002003)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st July 2023 23,188 87,338 110,526
Additions - 1,790 1,790
At 30th June 2024 23,188 89,128 112,316
DEPRECIATION
At 1st July 2023 - 38,266 38,266
Charge for year - 7,628 7,628
At 30th June 2024 - 45,894 45,894
NET BOOK VALUE
At 30th June 2024 23,188 43,234 66,422
At 30th June 2023 23,188 49,072 72,260

CEMETERY TRAINING SERVICES LIMITED (REGISTERED NUMBER: 05002003)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 4,208 11,499

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 4,372 4,372
Trade creditors 1,600 1,480
Taxation and social security 18,175 21,904
Other creditors 1,620 11,592
25,767 39,348

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 364 4,737