| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 July 2024 |
| for |
| Charles Rourke & Sons Funeral Directors |
| Ltd |
| REGISTERED NUMBER: |
| 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: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Rathmore House |
| 52 St Patricks Avenue |
| Downpatrick |
| Co. Down |
| BT30 6DS |
| BANKERS: |
| 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 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| 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 |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| 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 |
| 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 |
| AMORTISATION |
| At 1 August 2023 |
| Amortisation for year |
| At 31 July 2024 |
| NET BOOK VALUE |
| At 31 July 2024 |
| At 31 July 2023 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 August 2023 |
| Additions |
| At 31 July 2024 |
| DEPRECIATION |
| At 1 August 2023 |
| Charge for year |
| At 31 July 2024 |
| NET BOOK VALUE |
| At 31 July 2024 |
| At 31 July 2023 |
| 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 |
| Reclassification/transfer | ( |
) |
| At 31 July 2024 |
| DEPRECIATION |
| At 1 August 2023 |
| Reclassification/transfer | ( |
) |
| At 31 July 2024 |
| NET BOOK VALUE |
| At 31 July 2024 |
| At 31 July 2023 |
| 6. | STOCKS |
| 31/7/24 | 31/7/23 |
| £ | £ |
| Stocks |
| 7. | DEBTORS |
| 31/7/24 | 31/7/23 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Bad debt provision | (10,441 | ) | (10,441 | ) |
| Other debtors |
| Prepayments and accrued income |
| Amounts falling due after more than one year: |
| Golden Charter |
| Aggregate amounts |
| 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 |
| Hire purchase contracts |
| Trade creditors |
| Tax |
| Pensions payable | 268 | - |
| VAT | 7,335 | 4,372 |
| Other creditors |
| Directors' current accounts | 20,061 | 31,777 |
| Accruals and deferred income |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31/7/24 | 31/7/23 |
| £ | £ |
| Other creditors |
| 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: | £ | £ |
| Ordinary | £1.00 | 100 | 100 |
| 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. |