REGISTERED NUMBER: 00740264 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

E. C. MILLS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Mills

S J Mills

SECRETARY:

S J Mills

REGISTERED OFFICE:

142 Church Road

Willesden

London

NW10 9NH

REGISTERED NUMBER:

00740264 (England and Wales)

ACCOUNTANTS:

Churchmill Partnership Limited

Brook House

Mint Street

Godalming

Surrey

GU7 1HE

FIXED ASSETS

Tangible assets

4

493,886

512,072

CURRENT ASSETS

Stocks

18,298

15,995

Debtors

5

32,412

31,156

Cash at bank and in hand

1,241,246

1,087,241

1,291,956

1,134,392

CREDITORS

Amounts falling due within one year

6

69,425

42,176

NET CURRENT ASSETS

1,222,531

1,092,216

TOTAL ASSETS LESS CURRENT LIABILITIES

1,716,417

1,604,288

CAPITAL AND RESERVES

Called up share capital

8,000

8,000

Retained earnings

1,708,417

1,596,288

SHAREHOLDERS' FUNDS

1,716,417

1,604,288

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 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.

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 Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

R Mills - Director

1.	STATUTORY INFORMATION

E. C. Mills Limited 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.

Turnover

Turnover represents net invoiced sales of funeral services and other related costs, excluding value added tax, and is recognised in the month in which it is incurred.

Tangible fixed assets

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

Freehold property

-

on a straight line basis over 30 years

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

Stock, representing coffins for resale, is valued at the lower of cost and net realisable value.

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.

Pensions

Contributions payable to the directors pension scheme for the year are charged in the profit and loss account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

812,978

35,048

78,651

Additions

-

-

-

Disposals

-

-

-

At 31 March 2025

812,978

35,048

78,651

DEPRECIATION

At 1 April 2024

478,123

34,073

73,891

Charge for year

-

277

952

Eliminated on disposal

-

-

-

At 31 March 2025

478,123

34,350

74,843

NET BOOK VALUE

At 31 March 2025

334,855

698

3,808

At 31 March 2024

334,855

975

4,760

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

487,089

31,157

1,444,923

Additions

83,394

817

84,211

Disposals

(145,725

)

-

(145,725

)

At 31 March 2025

424,758

31,974

1,383,409

DEPRECIATION

At 1 April 2024

317,214

29,550

932,851

Charge for year

77,605

732

79,566

Eliminated on disposal

(122,894

)

-

(122,894

)

At 31 March 2025

271,925

30,282

889,523

NET BOOK VALUE

At 31 March 2025

152,833

1,692

493,886

At 31 March 2024

169,875

1,607

512,072

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

15,398

16,225

Other debtors

17,014

14,931

32,412

31,156

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

10,711

9,353

Taxation and social security

50,210

14,562

Other creditors

8,504

18,261

69,425

42,176