Registration number: 06035907

RJH Memorials Limited

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 8

RJH Memorials Limited

(Registration number: 06035907)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	201,495	222,674
Current assets
Stocks	6	5,500	25,000
Debtors	7	98,374	98,110
Cash at bank and in hand		43,938	51,620
		147,812	174,730
Creditors: Amounts falling due within one year	8	(337,044)	(334,606)
Net current liabilities		(189,232)	(159,876)
Total assets less current liabilities		12,263	62,798
Creditors: Amounts falling due after more than one year	8	(6,325)	(10,893)
Provisions for liabilities		(5,069)	(7,910)
Net assets		869	43,995
Capital and reserves
Called up share capital		100	100
Retained earnings		769	43,895
Shareholders' funds		869	43,995

RJH Memorials Limited

(Registration number: 06035907)
Balance Sheet as at 31 January 2025

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:
 

......................................... Mrs G Benns Director

RJH Memorials Limited

Notes to the 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:
245D Barlow Moor Road
Manchester
Lancashire
M21 7QL
United Kingdom

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, 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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

RJH Memorials Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Land and building	2% on cost
Motor vehicles	25% on cost
Furniture, fittings and equipments	40% on cost and 15% on cost
Plant and machinery	25% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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
Goodwill	10% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

RJH Memorials Limited

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

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Financial instruments

Classification
The company has elected to apply the provisions of FRS 102 section 11 "Basic Financial Instruments" to all of its financial instruments.

The following assets and liabilities are classified as financial instruments; bank accounts, trade debtors, directors' loan accounts, trade creditors, bank loans, hire purchase agreements and accruals.

 Recognition and measurement
Financial instruments that are payable or receivable within one year, typically bank accounts, trade debtors, directors' loan accounts, trade creditors, bank loans, hire purchase agreements and accruals.are measured initially and subsequently at the undiscounted amount of the cash that is expected to be paid or received.

Financial instruments that are payable or receivable in more than one year, typically bank loans and hire purchase agreements are measured initially at the present value of the future payments and subsequently at amortised cost using the effective interest method unless the effect of discounting would be immaterial.

 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2024 - 14).

RJH Memorials Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2024	84,300	84,300
At 31 January 2025	84,300	84,300
Amortisation
At 1 February 2024	84,300	84,300
At 31 January 2025	84,300	84,300
Carrying amount
At 31 January 2025	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 February 2024	247,213	25,986	48,361	58,654	380,214
At 31 January 2025	247,213	25,986	48,361	58,654	380,214
Depreciation
At 1 February 2024	61,052	24,062	25,937	46,489	157,540
Charge for the year	4,944	481	11,699	4,055	21,179
At 31 January 2025	65,996	24,543	37,636	50,544	178,719
Carrying amount
At 31 January 2025	181,217	1,443	10,725	8,110	201,495
At 31 January 2024	186,161	1,924	22,424	12,165	222,674

Included within the net book value of land and buildings above is £181,216 (2024 - £186,160) in respect of freehold land and buildings.
 

RJH Memorials Limited

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

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	5,500	25,000

7

Debtors

Current	2025 £	2024 £
Trade debtors	-	4,593
Prepayments	2,898	3,160
Other debtors	95,476	90,357
	98,374	98,110

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		6,792	14,583
Trade creditors		29,719	34,488
Taxation and social security		56,507	52,616
Accruals and deferred income		233,726	231,675
Other creditors		10,300	1,244
		337,044	334,606

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £6,792 (2024 - £14,583).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		6,325	10,893

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £6,792 (2024 - £10,893).

RJH Memorials Limited

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

9	Related party transactions

Transactions with directors

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
Mrs G Benns
	39,961	93,221	(85,443)	47,739
Mr S Benns
	39,961	80,532	(72,754)	47,739

The amounts due from the directors at 31 January 2025 are unsecured and have no fixed repayment terms. Interest has been charged on the amounts advanced at the official rate.