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Company Registration No. 8020385 (England and Wales)
THE ELMS FUNERAL DIRECTORS LIMITED Unaudited accounts for the year ended 30 April 2025
THE ELMS FUNERAL DIRECTORS LIMITED Unaudited accounts Contents
Page
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THE ELMS FUNERAL DIRECTORS LIMITED Company Information for the year ended 30 April 2025
Directors
Brian Cecil Cook Luke Dyfan Reynolds Alison Cook
Secretary
Luke Dyfan Reynolds
Company Number
8020385 (England and Wales)
Registered Office
108A Lammas Street Carmarthen Carmarthenshire SA31 3AP United Kingdom
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THE ELMS FUNERAL DIRECTORS LIMITED Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
379,834 
339,642 
Current assets
Inventories
36,879 
35,000 
Debtors
226,416 
137,204 
Cash at bank and in hand
619,527 
700,859 
882,822 
873,063 
Creditors: amounts falling due within one year
(106,767)
(118,360)
Net current assets
776,055 
754,703 
Net assets
1,155,889 
1,094,345 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
1,154,889 
1,093,345 
Shareholders' funds
1,155,889 
1,094,345 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2025 and were signed on its behalf by
Brian Cecil Cook Director Company Registration No. 8020385
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THE ELMS FUNERAL DIRECTORS LIMITED Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
THE ELMS FUNERAL DIRECTORS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 8020385. The registered office is 108A Lammas Street, Carmarthen, Carmarthenshire, SA31 3AP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Presentation currency
The accounts are presented in pound sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on a straight line basis
Motor vehicles
20% on a reducing balance basis
Fixtures & fittings
20% on a straight line basis
Computer equipment
20% on a straight line basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2024
53,346 
660,156 
4,414 
8,858 
726,774 
Additions
103,772 
- 
10,606 
2,330 
116,708 
At 30 April 2025
157,118 
660,156 
15,020 
11,188 
843,482 
Depreciation
At 1 May 2024
52,256 
326,022 
1,313 
7,541 
387,132 
Charge for the year
7,463 
66,827 
1,702 
524 
76,516 
At 30 April 2025
59,719 
392,849 
3,015 
8,065 
463,648 
Net book value
At 30 April 2025
97,399 
267,307 
12,005 
3,123 
379,834 
At 30 April 2024
1,090 
334,134 
3,101 
1,317 
339,642 
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THE ELMS FUNERAL DIRECTORS LIMITED Notes to the Accounts for the year ended 30 April 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
226,416 
137,204 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
77,370 
61,743 
Taxes and social security
15,481 
40,858 
Loans from directors
13,916 
15,759 
106,767 
118,360 
7
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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