REGISTERED NUMBER: 07163678 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

CADMAN FUNERAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Cadman

S Holgate

P Cadman

REGISTERED OFFICE:

30 Hatfield Road

Thorne

Doncaster

South Yorkshire

DN8 5RA

REGISTERED NUMBER:

07163678 (England and Wales)

ACCOUNTANTS:

Marriott Gibbs Rees Wallis Limited

Chartered Certified Accountants

First Floor

Unit 4, Broadfield Court

Sheffield

South Yorkshire

S8 0XF

FIXED ASSETS

Intangible assets

4

163,613

189,300

Tangible assets

5

172,311

198,397

335,924

387,697

CURRENT ASSETS

Stocks

44,431

43,773

Debtors

6

80,723

161,567

Cash at bank and in hand

414,099

465,574

539,253

670,914

CREDITORS

Amounts falling due within one year

7

42,931

81,945

NET CURRENT ASSETS

496,322

588,969

TOTAL ASSETS LESS CURRENT LIABILITIES

832,246

976,666

PROVISIONS FOR LIABILITIES

9,682

15,787

NET ASSETS

822,564

960,879

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

822,562

960,877

SHAREHOLDERS' FUNDS

822,564

960,879

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

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 26 August 2025 and were signed on its behalf by:

A Cadman - Director

S Holgate - Director

1.	STATUTORY INFORMATION

Cadman Funeral Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of funeral services performed and ancilliary goods supplied.

Goodwill

Goodwill is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Improvements to property

-

10% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 20 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

513,733

AMORTISATION

At 1 June 2024

324,433

Charge for year

25,687

At 31 May 2025

350,120

NET BOOK VALUE

At 31 May 2025

163,613

At 31 May 2024

189,300

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

property

property

fittings

£

£

£

COST

At 1 June 2024

and 31 May 2025

100,000

33,286

24,506

DEPRECIATION

At 1 June 2024

2,167

33,286

13,879

Charge for year

2,000

-

1,593

At 31 May 2025

4,167

33,286

15,472

NET BOOK VALUE

At 31 May 2025

95,833

-

9,034

At 31 May 2024

97,833

-

10,627

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

622,073

3,147

783,012

DEPRECIATION

At 1 June 2024

532,268

3,015

584,615

Charge for year

22,452

41

26,086

At 31 May 2025

554,720

3,056

610,701

NET BOOK VALUE

At 31 May 2025

67,353

91

172,311

At 31 May 2024

89,805

132

198,397

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

70,614

151,588

Other debtors

10,109

9,979

80,723

161,567

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

13,544

27,376

Taxation and social security

25,421

48,893

Other creditors

3,966

5,676

42,931

81,945

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

14,711

14,711

Between one and five years

4,904

19,614

19,615

34,325