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REGISTERED NUMBER: 07028740 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

A.J. Brooke Funeral Directors Ltd

A.J. Brooke Funeral Directors Ltd (Registered number: 07028740)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A.J. Brooke Funeral Directors Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTOR: G Pacitto





REGISTERED OFFICE: 204 Fernbank Road
Ascot
Berkshire
SL5 8JX





REGISTERED NUMBER: 07028740 (England and Wales)





ACCOUNTANTS: PD Accountancy Services Ltd
1 Post Office House
184 Bridge Road
Sarisbury Green
Southampton
Hampshire
SO31 7ED

A.J. Brooke Funeral Directors Ltd (Registered number: 07028740)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 56,728 71,922

CURRENT ASSETS
Stocks 5 6,500 5,000
Debtors 6 85,906 101,636
Cash at bank 71,653 15,705
164,059 122,341
CREDITORS
Amounts falling due within one year 7 90,620 72,064
NET CURRENT ASSETS 73,439 50,277
TOTAL ASSETS LESS CURRENT
LIABILITIES

130,167

122,199

CREDITORS
Amounts falling due after more than one
year

8

(840

)

(3,293

)

PROVISIONS FOR LIABILITIES (9,106 ) (13,283 )
NET ASSETS 120,221 105,623

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 24,984 24,984
Retained earnings 95,137 80,539
SHAREHOLDERS' FUNDS 120,221 105,623

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

A.J. Brooke Funeral Directors Ltd (Registered number: 07028740)

Balance Sheet - continued
31 December 2024


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 director and authorised for issue on 8 May 2025 and were signed by:





G Pacitto - Director


A.J. Brooke Funeral Directors Ltd (Registered number: 07028740)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

A.J. Brooke Funeral Directors Ltd is a private company, limited by shares , registered in England and Wales. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - in accordance with the property
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

A.J. Brooke Funeral Directors Ltd (Registered number: 07028740)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2024 26,978 61,814 16,461 67,440 172,693
Additions - 6,158 1,936 - 8,094
At 31 December 2024 26,978 67,972 18,397 67,440 180,787
DEPRECIATION
At 1 January 2024 11,475 25,867 9,035 54,394 100,771
Charge for year 5,028 9,925 2,180 6,155 23,288
At 31 December 2024 16,503 35,792 11,215 60,549 124,059
NET BOOK VALUE
At 31 December 2024 10,475 32,180 7,182 6,891 56,728
At 31 December 2023 15,503 35,947 7,426 13,046 71,922

A.J. Brooke Funeral Directors Ltd (Registered number: 07028740)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2024
and 31 December 2024 44,000
DEPRECIATION
At 1 January 2024 42,534
Charge for year 1,466
At 31 December 2024 44,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 1,466

5. STOCKS
31.12.24 31.12.23
£    £   
Stocks 6,500 5,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 7,908 16,002
Other debtors 13,751 13,751
Directors' current accounts 47,536 55,518
Tax 15,931 15,931
Prepayments 780 434
85,906 101,636

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 3,768 5,006
Trade creditors 1,579 6,001
Tax 60,904 44,823
Social security and other taxes 12,975 3,092
Other creditors 5,669 7,192
Accrued expenses 5,725 5,950
90,620 72,064

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 840 3,293

A.J. Brooke Funeral Directors Ltd (Registered number: 07028740)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£    £   
G Pacitto
Balance outstanding at start of year 55,518 36,171
Amounts advanced 15,798 26,627
Amounts repaid (23,780 ) (7,280 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 47,536 55,518

Interest is charge at the HMRC recommended rate of interest on the above overdrawn account.

10. ULTIMATE CONTROLLING PARTY

G Pacitto held a controlling interest in the company during the year by virtue of her 84% holding in the issued share capital of the company and her role as chairperson.