REGISTERED NUMBER: 06406097 (England and Wales)

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

South Downs Natural Burial Site Ltd

Page

Company Information

1

Report of the Directors

2

Report of the Accountants

3

Income Statement

4

Balance Sheet

5

Statement of Changes in Equity

6

Notes to the Financial Statements

7

DIRECTORS:

Mr Alan Blake

Mr Jeffrey Davies Lane

Ms Christine Mary Seaward

REGISTERED OFFICE:

The Sustainability Centre

Droxford Road East Meon

Petersfield

Hampshire

GU32 1HR

REGISTERED NUMBER:

06406097 (England and Wales)

ACCOUNTANTS:

Bennewith 2018 Limited

t/a A J Bennewith & Co

Upper Ground Floor

18 Farnham Road

Guildford

Surrey

GU1 4XA

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Funeral and related activities

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

Mr Alan Blake

Mr Jeffrey Davies Lane

Ms Christine Mary Seaward

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr Jeffrey Davies Lane - Director

25 September 2025

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 set out on pages four to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Bennewith 2018 Limited

t/a A J Bennewith & Co

Upper Ground Floor

18 Farnham Road

Guildford

Surrey

GU1 4XA

Date: .............................................

TURNOVER

457,966

508,644

Cost of sales

46,336

45,475

GROSS PROFIT

411,630

463,169

Administrative expenses

411,630

463,169

OPERATING PROFIT and

PROFIT BEFORE TAXATION

-

-

Tax on profit

-

-

PROFIT FOR THE FINANCIAL YEAR

-

-

CURRENT ASSETS

Debtors

5

449,794

446,451

Cash at bank

112,618

83,391

562,412

529,842

CREDITORS

Amounts falling due within one year

6

(4,010

)

(2,723

)

NET CURRENT ASSETS

558,402

527,119

TOTAL ASSETS LESS CURRENT LIABILITIES

558,402

527,119

CREDITORS

Amounts falling due after more than one year

7

(563,145

)

(531,862

)

NET LIABILITIES

(4,743

)

(4,743

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

(4,745

)

(4,745

)

SHAREHOLDERS' FUNDS

(4,743

)

(4,743

)

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr Jeffrey Davies Lane - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2023

2

(4,745

)

(4,743

)

Balance at 31 December 2023

2

(4,745

)

(4,743

)

Balance at 31 December 2024

2

(4,745

)

(4,743

)

1.	STATUTORY INFORMATION

South Downs Natural Burial Site 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 represents net sales for the year (excluding Value Added Tax) adjusted for accrued and deferred income where applicable.

Tangible fixed assets

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

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Motor vehicles

33% Straight Line

Computer equipment

20% Straight Line

Other accounting policies

The directors own 100% of the share capital on behalf of Earthworks Trust Limited who is deemed to be the beneficial owner of the company, the profits of South Downs Natural Burial Site Limited are covenanted to Earthworks Trust Limited. Consequently, no liability to UK corporation tax arose on ordinary activities for the year ended 31st December 2024 nor for the period ended 31st December 2023.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

2,090

376

2,466

DEPRECIATION

At 1 January 2024

and 31 December 2024

2,090

376

2,466

NET BOOK VALUE

At 31 December 2024

-

-

-

At 31 December 2023

-

-

-

5.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Trade debtors

35,437

30,960

Other debtors

2

2

35,439

30,962

Amounts falling due after more than one year:

Amounts owed by associates

414,355

415,489

Aggregate amounts

449,794

446,451

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

153

117

Social security and other taxes

1,135

-

Pension

322

206

Accrued expenses

2,400

2,400

4,010

2,723

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed to associates

563,145

531,862

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

2

Ordinary Shares

£1

2

2

9.	ULTIMATE CONTROLLING PARTY

The company's ultimate controlling party is Earthworks Trust Limited by virtue of its ownership of 100% of the issued share capital in the company.