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Filleted

Registration number: 15390220

Cemetery Blonde Ltd

Annual Report and Unaudited Financial Statements

for the Period from 5 January 2024 to 31 January 2025

 

Cemetery Blonde Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 6

 

Cemetery Blonde Ltd

Company Information

Directors

Mrs K Pearson

Mr G Pearson

Registered office

Pantglas
Cwmsychbant
Llanybydder
SA40 9XJ

 

Cemetery Blonde Ltd

(Registration number: 15390220)
Balance Sheet as at 31 January 2025

Note

2025
£

Fixed assets

 

Tangible assets

5

8,301

Current assets

 

Stocks

6

90

Debtors

7

600

Cash at bank and in hand

 

16,060

 

16,750

Creditors: Amounts falling due within one year

8

(24,450)

Net current liabilities

 

(7,700)

Net assets

 

601

Capital and reserves

 

Called up share capital

2

Profit and loss account

599

Total equity

 

601

For the financial period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 30 April 2025 and signed on its behalf by:
 

.........................................
Mr G Pearson
Director

   
     
 

Cemetery Blonde Ltd

Notes to the Financial Statements for the Period from 5 January 2024 to 31 January 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Pantglas
Cwmsychbant
Llanybydder
SA40 9XJ

These financial statements were authorised for issue by the Board on 30 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Cemetery Blonde Ltd

Notes to the Financial Statements for the Period from 5 January 2024 to 31 January 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & machinery

5% - 20% Reducing balance

Office equipment

5% - 15% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Cemetery Blonde Ltd

Notes to the Financial Statements for the Period from 5 January 2024 to 31 January 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4

Profit before tax

Arrived at after charging/(crediting)

2025
£

Depreciation expense

2,075

5

Tangible assets

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

Additions

2,494

7,883

10,377

At 31 January 2025

2,494

7,883

10,377

Depreciation

Charge for the period

499

1,577

2,076

At 31 January 2025

499

1,577

2,076

Carrying amount

At 31 January 2025

1,995

6,306

8,301

6

Stocks

2025
£

Other inventories

90

 

Cemetery Blonde Ltd

Notes to the Financial Statements for the Period from 5 January 2024 to 31 January 2025

7

Debtors

2025
£

Trade debtors

600

600

8

Creditors

Creditors: amounts falling due within one year

Note

2025
£

Due within one year

 

Trade creditors

 

499

Taxation and social security

 

3,596

Directors' loan accounts

10

18,350

Corporation tax liability

 

2,005

 

24,450

9

Share capital

Allotted, called up and fully paid shares

 

2025

 

No.

£

A Ordinary share of £1 each

1

1

Ordinary share of £1 each

1

1

 

2

2

10

Related party transactions

Transactions with directors

2025

At 5 January 2024
£

Advances to director
£

Repayments by director
£

At 31 January 2025
£

Mr G Pearson

Interest free loan repayable on demand

-

23,720

(32,895)

(9,175)

         
       

Mrs K Pearson

Interest free loan repayable on demand

-

23,720

(32,895)

(9,175)