H.L.Hawes & Son Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00357568 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

H.L.HAWES & SON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Gillanders

E J West

SECRETARY:

W Gillanders

REGISTERED OFFICE:

620 Rainham Road South

Dagenham

Essex

RM10 8YP

REGISTERED NUMBER:

00357568 (England and Wales)

ACCOUNTANTS:

Clemence Hoar Cummings

Chartered Accountants

Riverside House

1-5 Como Street

Romford

Essex

RM7 7DN

CURRENT ASSETS

Debtors

5

48,495

18,474

Cash at bank

6

10,678

161,549

59,173

180,023

CREDITORS

Amounts falling due within one year

7

568

122,516

NET CURRENT ASSETS

58,605

57,507

TOTAL ASSETS LESS CURRENT
LIABILITIES

58,605

57,507

CAPITAL AND RESERVES

Called up share capital

1,561

Capital redemption reserve

8

1,039

Other reserves

8

176

Retained earnings

8

55,829

54,731

SHAREHOLDERS' FUNDS

58,605

57,507

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 30th September 2025 and were signed on its behalf by:

E J West - Director

1.	STATUTORY INFORMATION

H.L.Hawes & Son 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.

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.

H L Hawes & Son Limited is a wholly owned subsidiary of the parent company West & Coe Limited. The members of H L Hawes & Son Limited have agreed to the exemption from audit in respect of the year ended 31 December 2021 in accordance with section 479C of the Companies Act 2006.

Turnover

Turnover represents the value of funerals and associated services provided during the year, excluding value added tax.

Turnover is recognised when the services are delivered to the customer. Un-invoiced services at the year end are included in accrued income. Invoiced services which remain unpaid at the year end are included in debtors. Where customers pay in advance for services, the amount is recorded as deferred income until the service has been delivered.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

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.

Debtors

Short term debtors are measured at the transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2024

and 31st December 2024

52,000

AMORTISATION

At 1st January 2024

and 31st December 2024

52,000

NET BOOK VALUE

At 31st December 2024

-

At 31st December 2023

-

On 15 May 2009, the company acquired the goodwill of Peter Musgrave Funeral Directors for £52,000. The business acquired operates from premises at 883 High Road, Leytonstone, London, E11 1HR.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6.	CASH AT BANK

2024

2023

as

restated

£

Bank account no. 2

10,678

161,549

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

8.

RESERVES

Capital

Retained

redemption

Other

earnings

reserve

reserves

Totals

£

At 1st January 2024

54,731

1,039

176

55,946

Profit for the year

1,098

At 31st December 2024

55,829

1,039

176

57,044

9.	ULTIMATE CONTROLLING PARTY

The controlling party is West & Coe Limited.

The ultimate controlling party is E J West.

10.	AUDIT EXEMPTION

For the year ended 31/12/2024 the company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.