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REGISTERED NUMBER: 08393942 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

D J HALL JOINERY & FUNERAL DIRECTORS LTD

D J HALL JOINERY & FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 08393942)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D J HALL JOINERY & FUNERAL DIRECTORS LTD

COMPANY INFORMATION
for the Year Ended 31 October 2024







DIRECTORS: S Hall
Mrs J Hall-Palmer





SECRETARY: Mrs J Hall-Palmer





REGISTERED OFFICE: Verne House
62 King Street
Southwell
Nottinghamshire
NG25 0EN





REGISTERED NUMBER: 08393942 (England and Wales)





ACCOUNTANTS: Beeley Hawley & Co. Ltd
Chartered Accountants
42-44 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BL

D J HALL JOINERY & FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 08393942)

BALANCE SHEET
31 October 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 7,917 15,833
Tangible assets 5 567,528 578,109
575,445 593,942

CURRENT ASSETS
Stocks 7,430 6,890
Debtors 6 48,476 16,572
Cash at bank and in hand 742,260 715,961
798,166 739,423
CREDITORS
Amounts falling due within one year 7 32,268 26,096
NET CURRENT ASSETS 765,898 713,327
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,341,343

1,307,269

PROVISIONS FOR LIABILITIES 67,778 64,695
NET ASSETS 1,273,565 1,242,574

CAPITAL AND RESERVES
Called up share capital 576,470 576,470
Share premium 35,128 35,128
Retained earnings 661,967 630,976
SHAREHOLDERS' FUNDS 1,273,565 1,242,574

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

D J HALL JOINERY & FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 08393942)

BALANCE SHEET - continued
31 October 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 Board of Directors and authorised for issue on 13 May 2025 and were signed on its behalf by:





S Hall - Director


D J HALL JOINERY & FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 08393942)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

D J Hall Joinery & 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 as modified by the revaluation of certain assets.

Changes in accounting policies
The company changed its accounting policy relating to depreciation for the majority of the motor vehicles it holds. The new policy is 20% straightline to an appropriate residual value.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twelve years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 50 years on freehold buildings element
Plant and machinery etc - 33% on cost, 20% on cost less residual balance, 15% on cost and 10% on reducing balance

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.


D J HALL JOINERY & FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 08393942)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 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.

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 12 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 95,000
AMORTISATION
At 1 November 2023 79,167
Charge for year 7,916
At 31 October 2024 87,083
NET BOOK VALUE
At 31 October 2024 7,917
At 31 October 2023 15,833

D J HALL JOINERY & FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 08393942)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023 286,678 408,814 695,492
Additions 19,450 18,824 38,274
At 31 October 2024 306,128 427,638 733,766
DEPRECIATION
At 1 November 2023 55,234 62,149 117,383
Charge for year 6,122 42,733 48,855
At 31 October 2024 61,356 104,882 166,238
NET BOOK VALUE
At 31 October 2024 244,772 322,756 567,528
At 31 October 2023 231,444 346,665 578,109

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 46,244 14,021
Other debtors 2,232 2,551
48,476 16,572

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 156 14,561
Tax 18,643 -
Social security and other taxes 2,246 1,851
Other creditors 7,034 5,963
Directors' loan accounts 1 1
Accrued expenses 4,188 3,720
32,268 26,096