REGISTERED NUMBER: 10126267 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

PAST AWAY FRIENDS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

B Crawshaw

REGISTERED OFFICE:

3 Exley Gate

Denby Dale

Huddersfield

HD8 8YN

REGISTERED NUMBER:

10126267 (England and Wales)

ACCOUNTANTS:

Highdale Accounting Ltd

Highdale Cottage

217 Barnsley Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8TS

FIXED ASSETS

Property, plant and equipment

4

42,310

52,694

CURRENT ASSETS

Debtors

5

1,356

2,553

Cash in hand

9,505

2,244

10,861

4,797

CREDITORS

Amounts falling due within one year

6

8,175

6,189

NET CURRENT ASSETS/(LIABILITIES)

2,686

(1,392

)

TOTAL ASSETS LESS CURRENT LIABILITIES

44,996

51,302

CREDITORS

Amounts falling due after more than one year

7

18,294

24,388

NET ASSETS

26,702

26,914

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

26,592

26,804

26,702

26,914

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 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 7 January 2026 and were signed by:

B Crawshaw - Director

1.	STATUTORY INFORMATION

Past Away Friends 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue

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

Property, plant and equipment

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

Plant and machinery etc

-

33% on cost and 20% on reducing balance

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 May 2024

91,724

Additions

309

Disposals

(686

)

At 30 April 2025

91,347

DEPRECIATION

At 1 May 2024

39,030

Charge for year

10,554

Eliminated on disposal

(547

)

At 30 April 2025

49,037

NET BOOK VALUE

At 30 April 2025

42,310

At 30 April 2024

52,694

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

750

1,950

Other debtors

606

603

1,356

2,553

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,094

5,395

Taxation and social security

1,312

(19

)

Other creditors

769

813

8,175

6,189

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

18,294

24,388