European School Of Embalming Skills Limited 08409461 false 2024-03-01 2025-02-28 2025-02-28 The principal activity of the company is embalming skill school. Digita Accounts Production Advanced 6.30.9574.0 true 08409461 2024-03-01 2025-02-28 08409461 2025-02-28 08409461 core:CurrentFinancialInstruments 2025-02-28 08409461 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 08409461 core:PlantMachinery 2025-02-28 08409461 bus:SmallEntities 2024-03-01 2025-02-28 08409461 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 08409461 bus:FilletedAccounts 2024-03-01 2025-02-28 08409461 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 08409461 bus:RegisteredOffice 2024-03-01 2025-02-28 08409461 bus:Director1 2024-03-01 2025-02-28 08409461 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 08409461 core:PlantMachinery 2024-03-01 2025-02-28 08409461 countries:EnglandWales 2024-03-01 2025-02-28 08409461 2024-02-29 08409461 core:PlantMachinery 2024-02-29 08409461 2023-03-01 2024-02-29 08409461 2024-02-29 08409461 core:CurrentFinancialInstruments 2024-02-29 08409461 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 iso4217:GBP xbrli:pure

Registration number: 08409461

European School Of Embalming Skills Limited

Unaudited Filleted Financial Statements

for the Year Ended 28 February 2025

 

European School Of Embalming Skills Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

European School Of Embalming Skills Limited

(Registration number: 08409461)
Balance Sheet as at 28 February 2025

Note

2025
£

2024
£

Current assets

 

Debtors

5

277

-

Cash at bank and in hand

 

26,129

23,481

 

26,406

23,481

Creditors: Amounts falling due within one year

6

(3,196)

(9,915)

Net assets

 

23,210

13,566

Capital and reserves

 

Called up share capital

100

100

Retained earnings

23,110

13,466

Shareholders' funds

 

23,210

13,566

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 July 2025 and signed on its behalf by:
 

.........................................
P Dubresson
Director

 

European School Of Embalming Skills Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of embalming services. Turnover is shown net of sales returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

European School Of Embalming Skills Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Asset class

Depreciation method and rate

Plant and machinery

25% on cost

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

 

European School Of Embalming Skills Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4

Tangible assets

Plant and machinery
£

Total
£

Cost or valuation

At 1 March 2024

3,024

3,024

At 28 February 2025

3,024

3,024

Depreciation

At 1 March 2024

3,024

3,024

At 28 February 2025

3,024

3,024

Carrying amount

At 28 February 2025

-

-

5

Debtors

2025
£

2024
£

Trade debtors

277

-

277

-

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Taxation and social security

2,262

254

Other creditors

934

9,661

3,196

9,915