Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-30falsefalse2024-05-01No description of principal activity55trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03749290 2024-05-01 2025-04-30 03749290 2023-05-01 2024-04-30 03749290 2025-04-30 03749290 2024-04-30 03749290 c:Director1 2024-05-01 2025-04-30 03749290 d:Buildings 2024-05-01 2025-04-30 03749290 d:Buildings 2025-04-30 03749290 d:Buildings 2024-04-30 03749290 d:Buildings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03749290 d:PlantMachinery 2024-05-01 2025-04-30 03749290 d:PlantMachinery 2025-04-30 03749290 d:PlantMachinery 2024-04-30 03749290 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03749290 d:MotorVehicles 2024-05-01 2025-04-30 03749290 d:MotorVehicles 2025-04-30 03749290 d:MotorVehicles 2024-04-30 03749290 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03749290 d:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 03749290 d:OtherPropertyPlantEquipment 2025-04-30 03749290 d:OtherPropertyPlantEquipment 2024-04-30 03749290 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03749290 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03749290 d:Goodwill 2025-04-30 03749290 d:Goodwill 2024-04-30 03749290 d:CurrentFinancialInstruments 2025-04-30 03749290 d:CurrentFinancialInstruments 2024-04-30 03749290 d:Non-currentFinancialInstruments 2025-04-30 03749290 d:Non-currentFinancialInstruments 2024-04-30 03749290 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 03749290 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03749290 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 03749290 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 03749290 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-04-30 03749290 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 03749290 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 03749290 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 03749290 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-04-30 03749290 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-04-30 03749290 d:ShareCapital 2025-04-30 03749290 d:ShareCapital 2024-04-30 03749290 d:RetainedEarningsAccumulatedLosses 2025-04-30 03749290 d:RetainedEarningsAccumulatedLosses 2024-04-30 03749290 c:FRS102 2024-05-01 2025-04-30 03749290 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03749290 c:FullAccounts 2024-05-01 2025-04-30 03749290 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03749290 d:HirePurchaseContracts d:WithinOneYear 2025-04-30 03749290 d:HirePurchaseContracts d:WithinOneYear 2024-04-30 03749290 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-04-30 03749290 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-04-30 03749290 d:HirePurchaseContracts d:MoreThanFiveYears 2025-04-30 03749290 d:HirePurchaseContracts d:MoreThanFiveYears 2024-04-30 03749290 2 2024-05-01 2025-04-30 03749290 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-04-30 03749290 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-30 03749290 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 03749290










CLARKES FUNERAL SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
CLARKES FUNERAL SERVICES LIMITED
REGISTERED NUMBER: 03749290

BALANCE SHEET
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 6 
281,458
308,746

  
281,458
308,746

Current assets
  

Stock
  
14,126
10,858

Debtors: amounts falling due within one year
 7 
61,681
63,833

Cash at bank and in hand
  
243,830
286,473

  
319,637
361,164

Creditors: amounts falling due within one year
 8 
(33,379)
(69,937)

Net current assets
  
 
 
286,258
 
 
291,227

Total assets less current liabilities
  
567,716
599,973

Creditors: amounts falling due after more than one year
 9 
(73,501)
(85,619)

Provisions for liabilities
  

Deferred tax
  
(4,756)
(6,341)

  
 
 
(4,756)
 
 
(6,341)

Net assets
  
489,459
508,013


Capital and reserves
  

Called up share capital 
  
217,798
217,798

Profit and loss account
  
271,661
290,215

  
489,459
508,013


Page 1

 
CLARKES FUNERAL SERVICES LIMITED
REGISTERED NUMBER: 03749290
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Simon William George Kingsbury
Director

Date: 5 August 2025

The notes on pages 3 to 13 form part of these financial statements.

Page 2

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

Clarkes Funeral Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 03749290 and the registered office address is 31 High Street, Snodland, Kent, ME6 5AG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The financial statements are presented in GBP which is the functional currency of the company and rounded to the nearest £1.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis. Although the company incurred a loss during the period, it has sufficient reserves to cover the loss and continues to maintain a net asset position. On this basis, no material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director.

Page 3

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.
 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 5

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
2%
on cost
Plant and machinery
-
10%
on cost
Motor vehicles
-
20%
on cost
Land
-
Not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.13

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.14

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 6

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.16

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 7

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.17

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates are underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revision to the accounting estimates are recognised in the period win which the estimate is revised if the revisions affect only that period, or in the period of revision and future periods if the revision affects both current and future periods.


4.


Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).


5.


Intangible assets




Goodwill

£



Cost


At 1 May 2024
200,000



At 30 April 2025

200,000



Amortisation


At 1 May 2024
200,000



At 30 April 2025

200,000



Net book value



At 30 April 2025
-



At 30 April 2024
-



Page 8

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

6.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Land
Total

£
£
£
£
£



Cost or valuation


At 1 May 2024
220,819
40,328
212,303
22,135
495,585


Disposals
-
-
(35,000)
-
(35,000)



At 30 April 2025

220,819
40,328
177,303
22,135
460,585



Depreciation


At 1 May 2024
20,944
24,075
141,820
-
186,839


Charge for the year on owned assets
4,417
2,411
20,460
-
27,288


Disposals
-
-
(35,000)
-
(35,000)



At 30 April 2025

25,361
26,486
127,280
-
179,127



Net book value



At 30 April 2025
195,458
13,842
50,023
22,135
281,458



At 30 April 2024
199,875
16,253
70,483
22,135
308,746

Page 9

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

           6.Tangible fixed assets (continued)




The net book value of land and buildings may be further analysed as follows:


2025
2024
£
£

Freehold

195,458
199,875


The net book value in the accounts is also the fair value of the property.

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Motor vehicles

42,232
54,902

Page 10

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

7.


Debtors

2025
2024
£
£


Trade debtors
56,122
51,696

Other debtors
-
9,258

Prepayments and accrued income
5,559
2,879

61,681
63,833



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
4,898
4,698

Trade creditors
12,042
24,738

Corporation tax
-
6,334

Other taxation and social security
3,379
18,992

Obligations under finance lease and hire purchase contracts
5,436
5,436

Other creditors
912
3,985

Accruals and deferred income
6,712
5,754

33,379
69,937


Page 11

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
37,296
43,978

Net obligations under finance leases and hire purchase contracts
36,205
41,641

73,501
85,619


The following liabilities were secured:

2025
2024
£
£



Bank loan
42,194
48,676

42,194
48,676

Details of security provided:

The bank loan obtained by the company to finance the acquisition of the freehold property is secured by a charge over the property.


10.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
4,898
4,698

Amounts falling due 1-2 years

Bank loans
4,898
4,698

Amounts falling due 2-5 years

Bank loans
14,695
14,095

Amounts falling due after more than 5 years

Bank loans
17,703
25,185

42,194
48,676


Page 12

 
CLARKES FUNERAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
5,436
5,436

Between 1-2 years
5,436
10,872

Betweem 2-5 years
30,769
30,769

41,641
47,077


12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £10,980 (2024 - £10,025). Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date.


13.


Related party transactions

At the balance sheet date, the company owed the director £148 (2024 -  £148). 

Page 13