Registered number
08203466
THE PERSONAL TOUCH FUNERAL PLANNING SERVICES LIMITED
Filleted Accounts
30 September 2024
THE PERSONAL TOUCH FUNERAL PLANNING SERVICES LIMITED
Registered number: 08203466
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 49,314 61,343
Current assets
Debtors 4 79,164 53,302
Cash at bank and in hand 2,338 6,445
81,502 59,747
Creditors: amounts falling due within one year 5 (189,035) (168,058)
Net current liabilities (107,533) (108,311)
Total assets less current liabilities (58,219) (46,968)
Creditors: amounts falling due after more than one year 6 (48,631) (78,365)
Net liabilities (106,850) (125,333)
Capital and reserves
Called up share capital 100 100
Profit and loss account (106,950) (125,433)
Shareholder's funds (106,850) (125,333)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
Pauline Miller
Director
Approved by the board on 7 May 2025
THE PERSONAL TOUCH FUNERAL PLANNING SERVICES 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).
Going Concern
The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The company has financial support from the shareholder. Based on this the director believes the company has adequate resources to continue in operational existence and to meet its financial obligations . Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.
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.
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:
Plant and machinery 20% Straight line
Fixtures, fittings, tools and equipment 20% Straight line
Funeral vehicles 20% 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 5
3 Tangible fixed assets
Leasehold improvements Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 October 2023 9,000 17,425 71,274 97,699
Additions - 909 4,000 4,909
Disposals - - (6,250) (6,250)
At 30 September 2024 9,000 18,334 69,024 96,358
Depreciation
At 1 October 2023 9,000 9,347 18,009 36,356
Charge for the year - 3,458 10,653 14,111
On disposals - - (3,423) (3,423)
At 30 September 2024 9,000 12,805 25,239 47,044
Net book value
At 30 September 2024 - 5,529 43,785 49,314
At 30 September 2023 - 8,078 53,265 61,343
4 Debtors 2024 2023
£ £
Trade debtors 68,504 63,638
Personal Touch Celebrations Ltd 4,588 (12,765)
VAT 6,072 2,429
79,164 53,302
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 59,356 71,801
Obligations under finance lease and hire purchase contracts 6,308 6,308
Trade creditors 56,472 44,734
The Personal Touch Catering Ltd 2,623 -
Amounts owed to director 15,607 752
Corporation tax 326 6,607
Pension 301 292
Taxation and social security costs 47,908 37,081
Accruals 134 483
189,035 168,058
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 18,874 43,078
Obligations under finance lease and hire purchase contracts 29,757 35,287
48,631 78,365
The loans are unsecured loans
7 Related party transactions

At the end of the financial year, the company was owed £5,821 by Personal Touch Celebrations Ltd, a company under the same control and this declared in debtors.

At the end of the financial year, the company owed £15,239 to The Personal Touch Catering Ltd, a company under the same control and this declared in creditors.
8 Other information
THE PERSONAL TOUCH FUNERAL PLANNING SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Allan Inez House
196 Acre Lane
LONDON
SW2 5UL
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