1 April 2024 false No description of principal activity Taxfiler 2024.6 04707811business:PrivateLimitedCompanyLtd2024-04-012025-03-31 047078112024-03-31 047078112024-04-012025-03-31 04707811business:AuditExemptWithAccountantsReport2024-04-012025-03-31 04707811business:FilletedAccounts2024-04-012025-03-31 047078112025-03-31 04707811business:Director12024-04-012025-03-31 04707811business:RegisteredOffice2024-04-012025-03-31 047078112024-03-31 04707811core:WithinOneYear2025-03-31 04707811core:WithinOneYear2024-03-31 04707811core:AfterOneYear2025-03-31 04707811core:AfterOneYear2024-03-31 04707811core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 04707811core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 04707811core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 04707811core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 04707811core:PreviouslyStatedAmount2025-03-31 04707811core:PreviouslyStatedAmount2024-03-31 04707811business:SmallEntities2024-04-012025-03-31 04707811countries:EnglandWales2024-04-012025-03-31 04707811core:PlantMachinery2024-04-012025-03-31 04707811core:MotorVehicles2024-04-012025-03-31 04707811core:Goodwill2024-03-31 04707811core:Goodwill2025-03-31 04707811core:LandBuildings2024-03-31 04707811core:PlantMachinery2024-03-31 04707811core:MotorVehicles2024-03-31 04707811core:LandBuildings2024-04-012025-03-31 04707811core:LandBuildings2025-03-31 04707811core:PlantMachinery2025-03-31 04707811core:MotorVehicles2025-03-31 047078112023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 04707811 (England and Wales)
Lancaster Memorials Limited Unaudited accounts for the year ended 31 March 2025
Lancaster Memorials Limited Unaudited accounts Contents
Page
- 2 -
Lancaster Memorials Limited Company Information for the year ended 31 March 2025
Director
D.R.L Hiorns
Company Number
04707811 (England and Wales)
Registered Office
PONTEFRACT ROAD ACKWORTH PONTEFRACT WF7 7ED ENGLAND
Accountants
Clear Accountancy Services (Yorkshire) Ltd 66 Wakefield Road Ossett West Yorkshire WF5 9JS
- 3 -
Lancaster Memorials Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,454 
27,406 
Current assets
Inventories
26,546 
34,871 
Debtors
28,378 
16,311 
Cash at bank and in hand
422,545 
395,237 
477,469 
446,419 
Creditors: amounts falling due within one year
(27,654)
(22,826)
Net current assets
449,815 
423,593 
Total assets less current liabilities
474,269 
450,999 
Creditors: amounts falling due after more than one year
(358,879)
(313,247)
Net assets
115,390 
137,752 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
115,290 
137,652 
Shareholders' funds
115,390 
137,752 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 December 2025 and were signed on its behalf by
D.R.L Hiorns Director Company Registration No. 04707811
- 4 -
Lancaster Memorials Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Lancaster Memorials Limited is a private company, limited by shares, registered in England and Wales, registration number 04707811. The registered office is PONTEFRACT ROAD, ACKWORTH, PONTEFRACT, WF7 7ED, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
12,000 
At 31 March 2025
12,000 
Amortisation
At 1 April 2024
12,000 
At 31 March 2025
12,000 
Net book value
At 31 March 2025
- 
- 5 -
Lancaster Memorials Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
12,900 
29,870 
19,979 
62,749 
Additions
- 
234 
- 
234 
At 31 March 2025
12,900 
30,104 
19,979 
62,983 
Depreciation
At 1 April 2024
- 
20,106 
15,237 
35,343 
Charge for the year
- 
2,000 
1,186 
3,186 
At 31 March 2025
- 
22,106 
16,423 
38,529 
Net book value
At 31 March 2025
12,900 
7,998 
3,556 
24,454 
At 31 March 2024
12,900 
9,764 
4,742 
27,406 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
26,296 
14,229 
Accrued income and prepayments
2,082 
2,082 
28,378 
16,311 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
11,131 
10,152 
Trade creditors
3,351 
1,522 
Taxes and social security
13,172 
11,152 
27,654 
22,826 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
358,879 
313,247 
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
- 6 -