REGISTERED NUMBER: 03748048 (England and Wales)

Financial Statements

for the Year Ended 30 April 2025

for

W & M J Rossiter & Sons Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M.J. Rossiter

R.M. Rossiter

S.J. Rossiter

J.N. Rossiter

T.J. Rossiter

J.E. Rossiter

J.C. Rossiter

SECRETARY:

M.J. Rossiter

REGISTERED OFFICE:

The Old Rectory

The Norton

TENBY

Pembrokeshire

SA70 8AB

REGISTERED NUMBER:

03748048 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

104,635

111,363

104,635

111,363

CURRENT ASSETS

Stocks

23,129

54,076

Debtors

67,994

58,245

Cash at bank and in hand

26,043

76,321

117,166

188,642

CREDITORS

Amounts falling due within one year

113,341

127,420

NET CURRENT ASSETS

3,825

61,222

TOTAL ASSETS LESS CURRENT LIABILITIES

108,460

172,585

CREDITORS

Amounts falling due after more than one year

6,255

16,499

NET ASSETS

102,205

156,086

CAPITAL AND RESERVES

Called up share capital

206

206

Retained earnings

101,999

155,880

SHAREHOLDERS' FUNDS

102,205

156,086

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

M.J. Rossiter - Director

1.	STATUTORY INFORMATION

W & M J Rossiter & Sons 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.

The company's turnover represents the amount derived from funeral service. The company recognises revenue when the sales invoice has been issued to the customer.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1999, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

and 30 April 2025

200,000

AMORTISATION

At 1 May 2024

and 30 April 2025

200,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

262,170

Additions

27,349

Disposals

(12,875

)

At 30 April 2025

276,644

DEPRECIATION

At 1 May 2024

150,807

Charge for year

33,949

Eliminated on disposal

(12,747

)

At 30 April 2025

172,009

NET BOOK VALUE

At 30 April 2025

104,635

At 30 April 2024

111,363

6.

LOANS

An analysis of the maturity of loans is given below:

30.4.25

30.4.24

£

£

Amounts falling due within one year or on demand:

Bank loans

10,168

10,168

Amounts falling due between two and five years:

Bank loans - 2-5 years

6,255

16,499