Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12731405 Mr Russell Hind Mrs Jill Glencross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12731405 2024-07-31 12731405 2025-07-31 12731405 2024-08-01 2025-07-31 12731405 frs-core:Non-currentFinancialInstruments 2025-07-31 12731405 frs-core:ComputerEquipment 2024-08-01 2025-07-31 12731405 frs-core:FurnitureFittings 2024-08-01 2025-07-31 12731405 frs-core:NetGoodwill 2024-08-01 2025-07-31 12731405 frs-core:MotorVehicles 2024-08-01 2025-07-31 12731405 frs-core:PlantMachinery 2024-08-01 2025-07-31 12731405 frs-core:ShareCapital 2025-07-31 12731405 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12731405 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12731405 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 12731405 frs-bus:SmallEntities 2024-08-01 2025-07-31 12731405 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12731405 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12731405 frs-bus:Director1 2024-08-01 2025-07-31 12731405 frs-bus:Director2 2024-08-01 2025-07-31 12731405 frs-countries:EnglandWales 2024-08-01 2025-07-31 12731405 2023-07-31 12731405 2024-07-31 12731405 2023-08-01 2024-07-31 12731405 frs-core:Non-currentFinancialInstruments 2024-07-31 12731405 frs-core:ShareCapital 2024-07-31 12731405 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12731405
Jill Glencross Independent Funeral Directors Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
SeavorChartered
Chartered Accountants & Tax Advisers
Clifford Court
Cooper Way
Carlisle
Cumbria
CA3 0JG
Jill Glencross Independent Funeral Directors Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Jill Glencross Independent Funeral Directors Ltd
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: 12731405

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,000 |  | 7,200
Tangible Assets | 5 |  | 115,623 |  | 167,524
|  |  | 121,623 |  | 174,724
CURRENT ASSETS
Stocks |  | 195 |  | 190 |
Debtors |  | 54,244 |  | 62,750 |
Cash at bank and in hand |  | 39,441 |  | 39,278 |
|  | 93,880 |  | 102,218 |
Creditors: Amounts Falling Due Within One Year |  | (145,564 ) |  | (148,307 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (51,684 ) |  | (46,089 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 69,939 |  | 128,635
Creditors: Amounts Falling Due After More Than One Year |  |  | (47,971 ) |  | (97,807 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (17,815 ) |  | (30,083 )
NET ASSETS |  |  | 4,153 |  | 745
CAPITAL AND RESERVES
Called up share capital | 8 |  | 102 |  | 102
Profit and Loss Account |  |  | 4,051 |  | 643
SHAREHOLDERS' FUNDS |  |  | 4,153 |  | 745

Page 1
Page 2
Jill Glencross Independent Funeral Directors Ltd
Abridged Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Jill Glencross Director
24 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Jill Glencross Independent Funeral Directors Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
Jill Glencross Independent Funeral Directors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12731405 . The registered office is Unit 7 Clifford Court, Cooper Way, Carlisle, Cumbria, CA3 0JG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 33% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
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Jill Glencross Independent Funeral Directors Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
2.8. Taxation
The tax charge represents the sum of the tax currently payable and deferred tax.
Corporation tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities aregenerally recognised for all taxable timing differences. Deferred tax liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows: 21 (2024: 21)
21 21
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 August 2024 | 12,000
As at 31 July 2025 | 12,000
Amortisation
As at 1 August 2024 | 4,800
Provided during the period | 1,200
As at 31 July 2025 | 6,000
Net Book Value
As at 31 July 2025 | 6,000
As at 1 August 2024 | 7,200

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 August 2024 | 357,272
Additions | 4,243
Disposals | (28,282 )
As at 31 July 2025 | 333,233
Depreciation
As at 1 August 2024 | 189,748
Provided during the period | 36,392
Disposals | (8,530 )
As at 31 July 2025 | 217,610
Net Book Value
As at 31 July 2025 | 115,623
As at 1 August 2024 | 167,524

Page 4
Page 5
Jill Glencross Independent Funeral Directors Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
6. Secured Creditors
Hire purchase creditors are secured on the assets to which the liabilities relate.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 82,779 |  | 115,567

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 17,815 |  | 30,083

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

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