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R W BARRETT AND SON FUNERAL SERVICES LIMITED

Registered Number
05575656
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

R W BARRETT AND SON FUNERAL SERVICES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

BARRETT, Steven Ronald Dunn

Registered Address

379 West Road
Newcastle Upon Tyne
NE15 7NL

Registered Number

05575656 (England and Wales)
R W BARRETT AND SON FUNERAL SERVICES LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3696,646690,194
696,646690,194
Current assets
Stocks46,1677,999
Debtors527,16823,209
Cash at bank and on hand24,11232,806
57,44764,014
Creditors amounts falling due within one year6(120,689)(121,711)
Net current assets (liabilities)(63,242)(57,697)
Total assets less current liabilities633,404632,497
Creditors amounts falling due after one year7(230,200)(238,620)
Provisions for liabilities9(26,700)(23,400)
Net assets376,504370,477
Capital and reserves
Called up share capital100100
Profit and loss account376,404370,377
Shareholders' funds376,504370,477
The financial statements were approved and authorised for issue by the Director on 1 September 2025, and are signed on its behalf by:
BARRETT, Steven Ronald Dunn
Director
Registered Company No. 05575656
R W BARRETT AND SON FUNERAL SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Employee benefits
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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Land and buildings is inclusive of both both long leasehold and freehold property. Freehold land and buildings are not depreciated, as in the opinion of the directors, the residual value would be sufficiently high to make any deprecation charge immaterial. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings25-
Vehicles15-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20252024
Average number of employees during the year109
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 April 24548,61093,966213,71362,435918,724
Additions-1,95941,280-43,239
At 31 March 25548,61095,925254,99362,435961,963
Depreciation and impairment
At 01 April 2412,39948,723128,13739,271228,530
Charge for year57611,39219,0285,79136,787
At 31 March 2512,97560,115147,16545,062265,317
Net book value
At 31 March 25535,63535,810107,82817,373696,646
At 31 March 24536,21145,24385,57623,164690,194
4.Stocks
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.

2025

2024

££
Raw materials and consumables6,1677,999
Total6,1677,999
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables17,66714,209
Other debtors4,8374,273
Prepayments and accrued income4,6644,727
Total27,16823,209
6.Creditors: amounts due within one year

2025

2024

££
Bank borrowings and overdrafts40,84219,352
Taxation and social security25,52129,492
Finance lease and HP contracts9,6658,154
Other creditors31,87640,492
Accrued liabilities and deferred income12,78524,221
Total120,689121,711
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts218,118238,620
Other creditors12,082-
Total230,200238,620
Finance lease and HP contracts equal to £12,082 (2024 - Nil) are included within other creditors and are secured against the assets to which they relate.
8.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts21,7478,154
Finance lease and HP contracts equal to £21,747 (2024 - £8,154) are included within other creditors and are secured against the assets to which they relate.
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)26,70023,400
Total26,70023,400
10.Related party transactions
On 1 April 2024 the Director owed the Company £4,273. During the period the directors repaid the company £6,000 and extracted £6,564. At 31 March 2025 the Directors’ owed the company £4,837. No interest was charged on this loan as the loan is repayable on demand.