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Registration number: 12411118

Surrey Green Burials Funeral Directors Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2025

Surrey Green Burials Funeral Directors Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 11

Surrey Green Burials Funeral Directors Ltd

Company Information

Directors | Mrs Maria Howard Mr Ian James Parsons

Registered office | 234 High Street High Street Dorking RH4 1QR

Accountants | Re:Accounts Limited Chartered AccountantsSuite 1C Meadway Court Rutherford Close Stevenage Hertfordshire SG1 2EF

Surrey Green Burials Funeral Directors Ltd

(Registration number: 12411118)
Balance Sheet as at 31 January 2025

| Note | 31 January 2025 £ | 31 January 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 32,939 | 40,895
Current assets |  |  |
Debtors | 6 | 8,466 | 1,417
Cash at bank and in hand |  | 16,889 | 14,250
|  | 25,355 | 15,667
Creditors: Amounts falling due within one year | 7 | (204,553) | (201,563)
Net current liabilities |  | (179,198) | (185,896)
Total assets less current liabilities |  | (146,259) | (145,001)
Creditors: Amounts falling due after more than one year | 7 | (42,286) | (42,492)
Net liabilities |  | (188,545) | (187,493)
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | (188,645) | (187,593)
Shareholders' deficit |  | (188,545) | (187,493)

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 October 2025 and signed on its behalf by:

Surrey Green Burials Funeral Directors Ltd

(Registration number: 12411118)
Balance Sheet as at 31 January 2025 (continued)

......................................... Mrs Maria Howard Director
......................................... Mr Ian James Parsons Director

Surrey Green Burials Funeral Directors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
234 High Street
High Street
Dorking
RH4 1QR
England

These financial statements were authorised for issue by the Board on 27 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis despite the continued losses. This is because the directors believe that othe company will become profitatble. The directors confirm that they will continue to support the company until such time as the support is no longer required. They also confirm that they will not withdraw their loans until the company can survive without them.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of funeral services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Surrey Green Burials Funeral Directors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 5 year straight line
Office equipment | 5 year straight line
Short leasehold | Term of the lease

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Website | 3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Surrey Green Burials Funeral Directors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

2 | Accounting policies (continued)

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Surrey Green Burials Funeral Directors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 February 2024 | 11,596 | 11,596
At 31 January 2025 | 11,596 | 11,596
Amortisation
At 1 February 2024 | 11,596 | 11,596
At 31 January 2025 | 11,596 | 11,596
Carrying amount
At 31 January 2025 | - | -

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 February 2024 | 36,946 | 12,998 | 19,191 | 69,135
Additions | - | 282 | - | 282
At 31 January 2025 | 36,946 | 13,280 | 19,191 | 69,417
Depreciation
At 1 February 2024 | 14,780 | 1,945 | 11,515 | 28,240
Charge for the year | 3,695 | 705 | 3,838 | 8,238
At 31 January 2025 | 18,475 | 2,650 | 15,353 | 36,478
Carrying amount
At 31 January 2025 | 18,471 | 10,630 | 3,838 | 32,939
At 31 January 2024 | 22,166 | 11,053 | 7,676 | 40,895

Included within the net book value of land and buildings above is £18,471 (2024 - £22,166) in respect of short leasehold land and buildings.

Surrey Green Burials Funeral Directors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

6 | Debtors

Current | 31 January 2025 £ | 31 January 2024 £
Trade debtors | 8,197 | 1,417
Other debtors | 269 | -
| 8,466 | 1,417

Surrey Green Burials Funeral Directors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| 31 January 2025 £ | 31 January 2024 £
Due within one year |  |
Trade creditors | 9,068 | -
Taxation and social security | 221 | 4,029
Accruals and deferred income | 1,850 | 1,800
Other creditors | 193,414 | 195,734
| 204,553 | 201,563

Creditors: amounts falling due after more than one year

| Note | 31 January 2025 £ | 31 January 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 42,286 | 42,492

8 | Share capital

Allotted, called up and fully paid shares

| 31 January 2025 | 31 January 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

9 | Loans and borrowings

Non-current loans and borrowings

| 31 January 2025 £ | 31 January 2024 £
Bank borrowings | 42,286 | 42,492

Bank borrowings

Surrey Green Burials Funeral Directors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

9 | Loans and borrowings (continued)

Bounce Back Loan is denominated in £ with a nominal interest rate of 2.5%, and the final instalment is due on 30 June 2030. The carrying amount at year end is £42,286 (2024 - £42,492).

10 | Related party transactions

Included within liabilities is £192,904 (2024: £193,560) owed to the directors. The loan is interest free with no fixed date for repayment. The directors confirm that they will not remove the loan, unless the company has sufficient funds to survive without them

Surrey Green Burials Funeral Directors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

10 | Related party transactions (continued)

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 13,200 | -