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REGISTERED NUMBER: 05543993 (England and Wales)









AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024






AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 DECEMBER 2024







DIRECTORS: A R Kirkham
A E Kirkham
S Grierson
L I Garvey





REGISTERED OFFICE: The Elms
Domgay Road
Four Crosses
Llanymynech
Powys
SY22 6SL





REGISTERED NUMBER: 05543993 (England and Wales)





ACCOUNTANTS: Morgans
Clive House
Severn Road
Welshpool
Powys
SY21 7AL

AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

STATEMENT OF FINANCIAL POSITION
30 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 206,777 182,260

CURRENT ASSETS
Stocks 25,005 24,250
Debtors 5 71,982 37,988
Cash at bank 17,461 46,353
114,448 108,591
CREDITORS
Amounts falling due within one year 6 111,207 126,635
NET CURRENT ASSETS/(LIABILITIES) 3,241 (18,044 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

210,018

164,216

CREDITORS
Amounts falling due after more than one
year

7

(50,043

)

(52,480

)

PROVISIONS FOR LIABILITIES (10,474 ) (7,093 )
NET ASSETS 149,501 104,643

CAPITAL AND RESERVES
Called up share capital 100,000 100,000
Retained earnings 49,501 4,643
149,501 104,643

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 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.

AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

STATEMENT OF FINANCIAL POSITION - continued
30 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 July 2025 and were signed on its behalf by:





A R Kirkham - Director


AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024


1. STATUTORY INFORMATION

Aubrey Kirkham 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 etc - 20% on cost and 10% Straight Line

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

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 14 (2023 - 14 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and Motor
property property machinery vehicles Totals
£    £    £    £    £   
COST
At 31 December 2023 13,573 23,624 61,618 413,136 511,951
Additions - 12,254 36,885 35,839 84,978
Disposals - - - (29,280 ) (29,280 )
At 30 December 2024 13,573 35,878 98,503 419,695 567,649
DEPRECIATION
At 31 December 2023 - - 55,532 274,159 329,691
Charge for year - - 335 33,530 33,865
Eliminated on disposal - - - (2,684 ) (2,684 )
At 30 December 2024 - - 55,867 305,005 360,872
NET BOOK VALUE
At 30 December 2024 13,573 35,878 42,636 114,690 206,777
At 30 December 2023 13,573 23,624 6,086 138,977 182,260

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 42,549 11,289
Other debtors 29,433 26,699
71,982 37,988

AUBREY KIRKHAM FUNERAL DIRECTORS LIMITED (REGISTERED NUMBER: 05543993)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 DECEMBER 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 29,883 24,700
Trade creditors 57,306 79,895
Taxation and social security 23,968 21,004
Other creditors 50 1,036
111,207 126,635

.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Hire purchase contracts 50,043 52,480