IRIS Accounts Production v25.1.4.42 07148452 director 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh071484522023-09-30071484522024-09-30071484522023-10-012024-09-30071484522022-09-30071484522022-10-012023-09-30071484522023-09-3007148452ns15:EnglandWales2023-10-012024-09-3007148452ns14:PoundSterling2023-10-012024-09-3007148452ns10:Director12023-10-012024-09-3007148452ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3007148452ns10:SmallEntities2023-10-012024-09-3007148452ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3007148452ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3007148452ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3007148452ns10:FullAccounts2023-10-012024-09-3007148452ns10:RegisteredOffice2023-10-012024-09-3007148452ns5:CurrentFinancialInstruments2024-09-3007148452ns5:CurrentFinancialInstruments2023-09-3007148452ns5:ShareCapital2024-09-3007148452ns5:ShareCapital2023-09-3007148452ns5:RetainedEarningsAccumulatedLosses2024-09-3007148452ns5:RetainedEarningsAccumulatedLosses2023-09-3007148452ns5:PlantMachinery2023-10-012024-09-3007148452ns5:MotorVehicles2023-10-012024-09-3007148452ns5:ComputerEquipment2023-10-012024-09-3007148452ns5:PlantMachinery2023-09-3007148452ns5:MotorVehicles2023-09-3007148452ns5:ComputerEquipment2023-09-3007148452ns5:PlantMachinery2024-09-3007148452ns5:MotorVehicles2024-09-3007148452ns5:ComputerEquipment2024-09-3007148452ns5:PlantMachinery2023-09-3007148452ns5:MotorVehicles2023-09-3007148452ns5:ComputerEquipment2023-09-3007148452ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3007148452ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 07148452 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th September 2024

for

Hortons Funeral Directors Limited

Hortons Funeral Directors Limited (Registered number: 07148452)

Contents of the Financial Statements
for the Year Ended 30th September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Hortons Funeral Directors Limited

Company Information
for the Year Ended 30th September 2024







DIRECTOR: M D Horton





REGISTERED OFFICE: Office F1, Beverley Enterprise Centre
Beck View Road
Beverley
HU17 0JT





REGISTERED NUMBER: 07148452 (England and Wales)





ACCOUNTANTS: Dymond Accountants
Office F1,
Beverley Enterprise Centre
Beck View Road
Beverley
East Yorkshire
HU17 0JT

Hortons Funeral Directors Limited (Registered number: 07148452)

Balance Sheet
30th September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 56,203 74,650

CURRENT ASSETS
Stocks 9,524 10,048
Debtors 5 13,549 12,718
Cash at bank and in hand 660,668 696,144
683,741 718,910
CREDITORS
Amounts falling due within one year 6 375,236 421,249
NET CURRENT ASSETS 308,505 297,661
TOTAL ASSETS LESS CURRENT LIABILITIES 364,708 372,311

PROVISIONS FOR LIABILITIES 2,685 2,685
NET ASSETS 362,023 369,626

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 362,020 369,623
362,023 369,626

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 2nd June 2025 and were signed by:



M D Horton - Director


Hortons Funeral Directors Limited (Registered number: 07148452)

Notes to the Financial Statements
for the Year Ended 30th September 2024


1. STATUTORY INFORMATION

Hortons Funeral Directors Limited 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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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.

Hire purchase and leasing commitments
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 7 (2023 - 7 ) .

Hortons Funeral Directors Limited (Registered number: 07148452)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st October 2023
and 30th September 2024 105,586 135,232 2,815 243,633
DEPRECIATION
At 1st October 2023 101,666 65,900 1,417 168,983
Charge for year 656 17,326 465 18,447
At 30th September 2024 102,322 83,226 1,882 187,430
NET BOOK VALUE
At 30th September 2024 3,264 52,006 933 56,203
At 30th September 2023 3,920 69,332 1,398 74,650

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 13,549 12,718

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 26,219 19,572
Taxation and social security 1,189 36,852
Other creditors 347,828 364,825
375,236 421,249