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REGISTERED NUMBER: 07341424 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NEIL MIDDLEHURST FUNERAL DIRECTORS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: N S Middlehurst
L J Middlehurst





REGISTERED OFFICE: 87-89 Shaw Street
St Helens
Merseyside
WA10 1EN





REGISTERED NUMBER: 07341424 (England and Wales)





ACCOUNTANTS: C A Hunter Limited
Britannia Chambers
26 George Street
St Helens
Merseyside
WA10 1BZ

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 144,815 161,433

CURRENT ASSETS
Stocks 9,777 9,459
Debtors 5 23,614 33,694
Cash at bank and in hand 82,780 99,770
116,171 142,923
CREDITORS
Amounts falling due within one year 6 73,846 69,035
NET CURRENT ASSETS 42,325 73,888
TOTAL ASSETS LESS CURRENT
LIABILITIES

187,140

235,321

CREDITORS
Amounts falling due after more than one
year

7

(19,375

)

(50,292

)

PROVISIONS FOR LIABILITIES (31,916 ) (34,772 )
NET ASSETS 135,849 150,257

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 135,749 150,157
SHAREHOLDERS' FUNDS 135,849 150,257

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

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

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

BALANCE SHEET - continued
31 DECEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by:




N S Middlehurst - Director



L J Middlehurst - Director


NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Neil Middlehurst Funeral Directors Ltd 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.
Improvements to property - 10% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - at variable rates 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 Profit and Loss Account, 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.

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 7 (2023 - 8 ) .

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 January 2024 16,290 18,853 15,251
Additions - - -
At 31 December 2024 16,290 18,853 15,251
DEPRECIATION
At 1 January 2024 14,571 18,853 15,251
Charge for year 198 - -
At 31 December 2024 14,769 18,853 15,251
NET BOOK VALUE
At 31 December 2024 1,521 - -
At 31 December 2023 1,719 - -

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2024 187,593 5,383 243,370
Additions - 2,749 2,749
At 31 December 2024 187,593 8,132 246,119
DEPRECIATION
At 1 January 2024 27,879 5,383 81,937
Charge for year 18,260 909 19,367
At 31 December 2024 46,139 6,292 101,304
NET BOOK VALUE
At 31 December 2024 141,454 1,840 144,815
At 31 December 2023 159,714 - 161,433

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 12,617 29,600
Other debtors 10,997 4,094
23,614 33,694

NEIL MIDDLEHURST FUNERAL DIRECTORS LTD (REGISTERED NUMBER: 07341424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 30,917 30,917
Trade creditors 8,711 17,394
Taxation and social security 17,679 1,816
Other creditors 16,539 18,908
73,846 69,035

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 19,375 50,292

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have a loan account with the company which at the 31st December 2024 date had a balance owing to the company of £9,847 ( 2023 £3,912). No interest is charged on the loan account which has been repaid after the year end date.