Brian Worthington Embalming Service Ltd

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

Registered number: 10036947

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,563		16,233

			13,563		16,233
CURRENT ASSETS
Debtors	5	5,763		11,939
Cash at bank and in hand		25,120		30,587

		30,883		42,526
Creditors: Amounts Falling Due Within One Year	6	(9,490 )		(8,602 )

NET CURRENT ASSETS (LIABILITIES)			21,393		33,924

TOTAL ASSETS LESS CURRENT LIABILITIES			34,956		50,157

Creditors: Amounts Falling Due After More Than One Year	7		(1,177 )		(7,506 )

NET ASSETS			33,779		42,651

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			33,778		42,650

SHAREHOLDERS' FUNDS			33,779		42,651

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Brian Worthington Embalming Service Ltd

Balance Sheet (continued)

As At 31 March 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

On behalf of the board

Mr Brian Worthington

Director

15/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Brian Worthington Embalming Service Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10036947 . The registered office is 61 Stanifield Lane, Farington, Leyland, Lancashire, PR25 4UD.

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. 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	20% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under 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 the profit and loss account as incurred.

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Brian Worthington Embalming Service Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	10,620	12,861	23,481
Additions	723	-	723

As at 31 March 2025	11,343	12,861	24,204

Depreciation
As at 1 April 2024	4,676	2,572	7,248
Provided during the period	1,335	2,058	3,393

As at 31 March 2025	6,011	4,630	10,641

Net Book Value
As at 31 March 2025	5,332	8,231	13,563

As at 1 April 2024	5,944	10,289	16,233

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,635	10,515
Other taxes and social security	1,128	1,424

	5,763	11,939

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Brian Worthington Embalming Service Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,427	2,424
Trade creditors	599	53
Bank loans and overdrafts	3,900	3,900
Corporation tax	1,411	1,001
Other creditors	96	101
Accruals and deferred income	840	756
Director's loan account	217	367

	9,490	8,602

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	202	2,631
Bank loans	975	4,875

	1,177	7,506

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,427	2,424
Later than one year and not later than five years	202	2,631

	2,629	5,055

	2,629	5,055

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Brian Worthington	-	6,075

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