REGISTERED NUMBER: 07352566 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Kings Hill Cremations Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

O Shepherd

M V Shepherd (Deceased)

Mrs N A Shepherd

REGISTERED OFFICE:

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

REGISTERED NUMBER:

07352566 (England and Wales)

ACCOUNTANTS:

Gopsall Services Limited

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

FIXED ASSETS

Intangible assets

4

1,718

2,524

Tangible assets

5

139,509

186,976

Investments

6

110

110

141,337

189,610

CURRENT ASSETS

Stocks

10,000

8,022

Debtors

7

95,431

108,221

Cash at bank

561,205

369,078

666,636

485,321

CREDITORS

Amounts falling due within one year

8

338,197

180,239

NET CURRENT ASSETS

328,439

305,082

TOTAL ASSETS LESS CURRENT LIABILITIES

469,776

494,692

CREDITORS

Amounts falling due after more than one year

9

(3,353

)

(25,336

)

PROVISIONS FOR LIABILITIES

(20,958

)

(32,065

)

NET ASSETS

445,465

437,291

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

445,365

437,191

445,465

437,291

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.

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 18 September 2025 and were signed on its behalf by:

O Shepherd - Director

1.	STATUTORY INFORMATION

Kings Hill Cremations 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.

Going Concern

The directors assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of the approval of the financial statements.The directors have concluded that there are no material uncertainties about the company's ability to continue as a going concern and they are satisfied that the company has adequate resources to continue to meet its liabilities as they fall due and, therefore, that it remains appropriate to continue to adopt going concern basis of accounting in the preparation of the financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty five 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.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

15% on reducing balance

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

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 6 (2023 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

20,160

AMORTISATION

At 1 January 2024

17,636

Amortisation for year

806

At 31 December 2024

18,442

NET BOOK VALUE

At 31 December 2024

1,718

At 31 December 2023

2,524

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

16,925

187,238

193,118

51,072

448,353

Additions

1,322

-

-

3,356

4,678

At 31 December 2024

18,247

187,238

193,118

54,428

453,031

DEPRECIATION

At 1 January 2024

2,539

118,177

119,997

20,664

261,377

Charge for year

2,356

10,359

34,365

5,065

52,145

At 31 December 2024

4,895

128,536

154,362

25,729

313,522

NET BOOK VALUE

At 31 December 2024

13,352

58,702

38,756

28,699

139,509

At 31 December 2023

14,386

69,061

73,121

30,408

186,976

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 January 2024

and 31 December 2024

110

NET BOOK VALUE

At 31 December 2024

110

At 31 December 2023

110

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

6,002

1,716

Amounts owed by group undertakings

79,284

91,022

Other debtors

10,145

15,483

95,431

108,221

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

7,980

8,040

Hire purchase contracts

14,043

14,758

Trade creditors

18,799

20,630

Amounts owed to group undertakings

148,145

51,600

Taxation and social security

137,872

76,827

Other creditors

11,358

8,384

338,197

180,239

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

3,353

11,293

Hire purchase contracts

-

14,043

3,353

25,336

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Hire purchase contracts

14,043

28,801

Hire purchase liabilities are secured against the assets to which they relate.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is O Shepherd.