REGISTERED NUMBER: 09735519

Unaudited Financial Statements

For The Year Ended 31 March 2025

for

KRISS MORRISON COOPER INDEPENDENT

FUNERAL DIRECTOR LIMITED

TRADING AS

KMC IFD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Morrison Cooper

REGISTERED OFFICE:

106 Derby Road

Loughborough

Leicestershire

LE11 5AG

REGISTERED NUMBER:

09735519

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

49,625

33,426

CURRENT ASSETS

Stocks

3,740

3,740

Debtors

5

22,781

88,462

Cash at bank and in hand

212,835

174,054

239,356

266,256

CREDITORS

Amounts falling due within one year

6

59,248

60,732

NET CURRENT ASSETS

180,108

205,524

TOTAL ASSETS LESS CURRENT LIABILITIES

229,733

238,950

PROVISIONS FOR LIABILITIES

9,539

4,370

NET ASSETS

220,194

234,580

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

220,193

234,579

SHAREHOLDERS' FUNDS

220,194

234,580

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

K Morrison Cooper - Director

1.	STATUTORY INFORMATION

Kriss Morrison Cooper Independent Funeral Director Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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.

Improvements to property

-

25% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

110,863

42,745

17,534

Additions

-

4,219

-

Disposals

-

-

-

At 31 March 2025

110,863

46,964

17,534

DEPRECIATION

At 1 April 2024

81,658

41,763

17,302

Charge for year

12,399

1,640

181

Eliminated on disposal

-

-

-

At 31 March 2025

94,057

43,403

17,483

NET BOOK VALUE

At 31 March 2025

16,806

3,561

51

At 31 March 2024

29,205

982

232

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

27,198

1,341

199,681

Additions

35,000

1,589

40,808

Disposals

(9,900

)

-

(9,900

)

At 31 March 2025

52,298

2,930

230,589

DEPRECIATION

At 1 April 2024

24,498

1,034

166,255

Charge for year

9,700

689

24,609

Eliminated on disposal

(9,900

)

-

(9,900

)

At 31 March 2025

24,298

1,723

180,964

NET BOOK VALUE

At 31 March 2025

28,000

1,207

49,625

At 31 March 2024

2,700

307

33,426

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,216

85,594

Other debtors

2,565

2,868

22,781

88,462

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,836

36

Taxation and social security

44,664

58,025

Other creditors

7,748

2,671

59,248

60,732

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary Shares

1

1

1