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REGISTERED NUMBER: 13050979 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Simpson & Wilde Independent
Funeral Directors Limited

Simpson & Wilde Independent
Funeral Directors Limited (Registered number: 13050979)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Simpson & Wilde Independent
Funeral Directors Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: B J Simpson
D J Wilde





REGISTERED OFFICE: 47 Machin Crescent
Bradwell
Newcastle under Lyme
Staffordshire
ST5 8NL





REGISTERED NUMBER: 13050979 (England and Wales)





ACCOUNTANTS: Gilligans Limited
Unit 4 Lymedale Business Centre
Hooters Hall Road
Lymedale Business Park
Newcastle under Lyme
Staffordshire
ST5 9QF

Simpson & Wilde Independent
Funeral Directors Limited (Registered number: 13050979)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 69,744 62,137

CURRENT ASSETS
Stocks 745 820
Debtors 5 16,926 13,576
Cash at bank 39,826 30,247
57,497 44,643
CREDITORS
Amounts falling due within one year 6 58,912 55,145
NET CURRENT LIABILITIES (1,415 ) (10,502 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,329

51,635

CREDITORS
Amounts falling due after more than one year 7 7,382 13,197
NET ASSETS 60,947 38,438

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 60,945 38,436
60,947 38,438

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

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

Simpson & Wilde Independent
Funeral Directors Limited (Registered number: 13050979)

Balance Sheet - continued
30 November 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 14 August 2025 and were signed on its behalf by:





B J Simpson - Director


Simpson & Wilde Independent
Funeral Directors Limited (Registered number: 13050979)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Simpson & Wilde Independent 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 33% on cost

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 Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Simpson & Wilde Independent
Funeral Directors Limited (Registered number: 13050979)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023 84,106
Additions 21,372
At 30 November 2024 105,478
DEPRECIATION
At 1 December 2023 21,969
Charge for year 13,765
At 30 November 2024 35,734
NET BOOK VALUE
At 30 November 2024 69,744
At 30 November 2023 62,137

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 December 2023 49,490
Additions 18,000
At 30 November 2024 67,490
DEPRECIATION
At 1 December 2023 7,423
Charge for year 9,010
At 30 November 2024 16,433
NET BOOK VALUE
At 30 November 2024 51,057
At 30 November 2023 42,067

Simpson & Wilde Independent
Funeral Directors Limited (Registered number: 13050979)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 12,120 11,826
Other debtors 4,806 1,750
16,926 13,576

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Hire purchase contracts 17,860 13,197
Trade creditors 3,846 3,574
Other creditors 37,206 38,374
58,912 55,145

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Hire purchase contracts 7,382 13,197