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REGISTERED NUMBER: NI632405 (Northern Ireland)














Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Charles Rourke & Sons Funeral Directors
Ltd

Charles Rourke & Sons Funeral Directors
Ltd (Registered number: NI632405)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Charles Rourke & Sons Funeral Directors
Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mr M Rourke
Mrs C Rourke
Mr B Rourke



REGISTERED OFFICE: 51 Church Street
Downpatrick
Co. Down
BT30 6EH



REGISTERED NUMBER: NI632405 (Northern Ireland)



ACCOUNTANTS: M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS



BANKERS: Ulster Bank
2-8 Market Street
Downpatrick
Down
BT30 6BU

Charles Rourke & Sons Funeral Directors
Ltd (Registered number: NI632405)

Balance Sheet
31 July 2024

31/7/24 31/7/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 40,800 81,600
Tangible assets 5 167,739 170,852
208,539 252,452

CURRENT ASSETS
Stocks 6 22,505 28,298
Debtors 7 47,415 112,097
Cash at bank 130,168 124,261
200,088 264,656
CREDITORS
Amounts falling due within one year 8 94,541 80,909
NET CURRENT ASSETS 105,547 183,747
TOTAL ASSETS LESS CURRENT
LIABILITIES

314,086

436,199

CREDITORS
Amounts falling due after more than one
year

9

6,000

-
NET ASSETS 308,086 436,199

CAPITAL AND RESERVES
Called up share capital 11 199 199
Retained earnings 307,887 436,000
SHAREHOLDERS' FUNDS 308,086 436,199

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

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

Charles Rourke & Sons Funeral Directors
Ltd (Registered number: NI632405)

Balance Sheet - continued
31 July 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 23 June 2025 and were signed on its behalf by:




Mrs C Rourke - Director Mr M Rourke - Director




Mr B Rourke - Director


Charles Rourke & Sons Funeral Directors
Ltd (Registered number: NI632405)

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


1. STATUTORY INFORMATION

Charles Rourke & Sons Funeral Directors Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten 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 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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% 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.

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.

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 - 5 ) .

Charles Rourke & Sons Funeral Directors
Ltd (Registered number: NI632405)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 408,000
AMORTISATION
At 1 August 2023 326,400
Amortisation for year 40,800
At 31 July 2024 367,200
NET BOOK VALUE
At 31 July 2024 40,800
At 31 July 2023 81,600

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 August 2023 26,072 5,448 234,105 265,625
Additions - - 30,746 30,746
At 31 July 2024 26,072 5,448 264,851 296,371
DEPRECIATION
At 1 August 2023 11,068 3,963 79,742 94,773
Charge for year 2,251 223 31,385 33,859
At 31 July 2024 13,319 4,186 111,127 128,632
NET BOOK VALUE
At 31 July 2024 12,753 1,262 153,724 167,739
At 31 July 2023 15,004 1,485 154,363 170,852

Charles Rourke & Sons Funeral Directors
Ltd (Registered number: NI632405)

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


5. 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 August 2023 55,420
Reclassification/transfer (55,420 )
At 31 July 2024 -
DEPRECIATION
At 1 August 2023 25,865
Reclassification/transfer (25,865 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 29,555

6. STOCKS
31/7/24 31/7/23
£    £   
Stocks 22,505 28,298

7. DEBTORS
31/7/24 31/7/23
£    £   
Amounts falling due within one year:
Trade debtors 44,295 63,408
Bad debt provision (10,441 ) (10,441 )
Other debtors 2,527 54,350
Prepayments and accrued income 11,034 4,011
47,415 111,328

Amounts falling due after more than one year:
Golden Charter - 769

Aggregate amounts 47,415 112,097

Charles Rourke & Sons Funeral Directors
Ltd (Registered number: NI632405)

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


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Loan - < 1 year - 10,887
Hire purchase contracts - 885
Trade creditors 22,851 11,265
Tax 34,979 14,667
Pensions payable 268 -
VAT 7,335 4,372
Other creditors 6,087 4,236
Directors' current accounts 20,061 31,777
Accruals and deferred income 2,960 2,820
94,541 80,909

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/7/24 31/7/23
£    £   
Other creditors 6,000 -

10. SECURED DEBTS

Ulster Bank Limited hold a fixed and floating charge covering all property and undertaking of the company as security for facilities held.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/7/24 31/7/23
value: £    £   
100 Ordinary £1.00 100 100
99 Ordinary B £1.00 99 99
199 199

12. RELATED PARTY DISCLOSURES

The company was under the control of Mr M Rourke, Mr B Rourke and Mrs C Rourke due to their shareholding within the company.

No further transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.