| REGISTERED NUMBER: |
| Funeralsonline Limited |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| REGISTERED NUMBER: |
| Funeralsonline Limited |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| Funeralsonline Limited (Registered number: NI624997) |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| Page |
| Company information | 1 |
| Statement of financial position | 2 | to | 3 |
| Notes to the financial statements | 4 | to | 7 |
| Funeralsonline Limited |
| Company Information |
| for the Year Ended 31 March 2025 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| Chartered Accountants |
| Armagh Business Centre |
| 2 Loughgall Road |
| Armagh |
| BT61 7NH |
| Funeralsonline Limited (Registered number: NI624997) |
| Statement of Financial Position |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Fixed assets |
| Website | 4 |
| Property, plant and equipment | 5 |
| Current assets |
| Receivables | 6 |
| Cash at bank |
| Payables |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| Net current assets |
| Total assets less current liabilities |
| Provisions for liabilities | 8 | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 9 |
| Capital redemption reserve |
| Retained earnings |
| Shareholders' funds |
| 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. |
| Funeralsonline Limited (Registered number: NI624997) |
| Statement of Financial Position - continued |
| 31 March 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Funeralsonline Limited (Registered number: NI624997) |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 1. | Statutory information |
| Funeralsonline Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Revenue |
| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| 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 |
| Plant and machinery | - |
| Computer equipment | - |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| 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. |
| Receivables |
| Short term receivables are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. |
| Funeralsonline Limited (Registered number: NI624997) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 2. | Accounting policies - continued |
| 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. |
| Critical accounting judgements and key sources of estimation uncertainty |
| In the directors' opinion there are no accounting policies which require estimations or uncertainties included within the financial statements. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Website |
| Computer |
| software |
| £ |
| Cost |
| At 1 April 2024 |
| Disposals | ( |
) |
| At 31 March 2025 |
| Amortisation |
| At 1 April 2024 |
| Eliminated on disposal | ( |
) |
| At 31 March 2025 |
| Net book value |
| At 31 March 2025 |
| At 31 March 2024 |
| 5. | Property, plant and equipment |
| Plant and | Computer |
| machinery | equipment | Totals |
| £ | £ | £ |
| Cost |
| At 1 April 2024 |
| Additions |
| At 31 March 2025 |
| Depreciation |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| Net book value |
| At 31 March 2025 |
| At 31 March 2024 |
| Funeralsonline Limited (Registered number: NI624997) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 6. | Receivables less than one year |
| 2025 | 2024 |
| £ | £ |
| Trade receivables |
| Other receivables |
| Included within other receivables is an amount of £59,000 (2024: £59,000) due from In House Publications Partnership. This is considered to be a connected party as the partners, Mr G Brown and Mrs L M Brown, are directors and shareholders of Funeralsonline Limited. |
| 7. | Payables less than one year |
| 2025 | 2024 |
| £ | £ |
| Trade payables |
| Tax |
| VAT | 3,011 | 4,759 |
| Other payables |
| Connected Party | 12,568 | 12,069 |
| Directors' current accounts | 4,737 | 4,737 |
| Accruals and deferred income |
| 8. | Provisions for liabilities |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 6,842 | 14,764 |
| Deferred tax |
| £ |
| Balance at 1 April 2024 |
| Credit to Income statement during year | ( |
) |
| Balance at 31 March 2025 |
| 9. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A Shares | 1 | 950 | 950 |
| Ordinary B shares | 1 | 8,050 | 8,050 |
| 9,000 | 9,000 |
| Funeralsonline Limited (Registered number: NI624997) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 10. | Directors' advances, credits and guarantees |
| The following advances and credits to directors subsisted during the year ended 31 March 2025 and the period ended 31 March 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |