REGISTERED NUMBER: 10603649 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

BRIGHTWATER MEMORIAL PARK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W C Heasman

REGISTERED OFFICE:

Old Hill

Orpington

Kent

BR6 6BN

REGISTERED NUMBER:

10603649 (England and Wales)

ACCOUNTANTS:

Maths Partnership

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

FIXED ASSETS

Tangible assets

4

820,943

826,075

CURRENT ASSETS

Debtors

5

61,948

76,458

Cash at bank and in hand

26,979

8,104

88,927

84,562

CREDITORS

Amounts falling due within one year

6

30,230

523,327

NET CURRENT ASSETS/(LIABILITIES)

58,697

(438,765

)

TOTAL ASSETS LESS CURRENT LIABILITIES

879,640

387,310

CREDITORS

Amounts falling due after more than one year

7

1,345,227

763,790

NET LIABILITIES

(465,587

)

(376,480

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(465,687

)

(376,580

)

(465,587

)

(376,480

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit And Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 December 2025 and were signed by:

W C Heasman - Director

1.	STATUTORY INFORMATION

Brightwater Memorial Park Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income has been recognized over the period of term of the crypts and niches sold by the company.

Income received in advance for sale of crypts and niches has not been discounted.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit And Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 April 2024

789,419

17,628

11,459

Additions

-

456

3,617

At 31 March 2025

789,419

18,084

15,076

DEPRECIATION

At 1 April 2024

-

9,327

6,215

Charge for year

-

2,189

2,216

At 31 March 2025

-

11,516

8,431

NET BOOK VALUE

At 31 March 2025

789,419

6,568

6,645

At 31 March 2024

789,419

8,301

5,244

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

38,188

8,249

864,943

Additions

-

-

4,073

At 31 March 2025

38,188

8,249

869,016

DEPRECIATION

At 1 April 2024

18,636

4,690

38,868

Charge for year

3,910

890

9,205

At 31 March 2025

22,546

5,580

48,073

NET BOOK VALUE

At 31 March 2025

15,642

2,669

820,943

At 31 March 2024

19,552

3,559

826,075

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

60,750

76,458

Other debtors

1,198

-

61,948

76,458

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,648

10,648

Other creditors

19,582

512,679

30,230

523,327

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,588

11,790

Other creditors

1,343,639

752,000

1,345,227

763,790