Company registration number 12218231 (England and Wales)
CLIFFORD'S FAMILY FUNERAL DIRECTORS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
CLIFFORD'S FAMILY FUNERAL DIRECTORS LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
CLIFFORD'S FAMILY FUNERAL DIRECTORS LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr M Jessep
Mrs A Jessep
Mr Z Jessep
Mr S Jessep
Miss F Jessep
Company number
12218231
Registered office
450 Crownhill Road
Plymouth
Devon
England
PL 5 2QT
Accountants
TC Group
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
CLIFFORD'S FAMILY FUNERAL DIRECTORS LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
304,143
308,201
Current assets
Debtors
5
3,590
-
0
Cash at bank and in hand
-
0
1,695
3,590
1,695
Creditors: amounts falling due within one year
6
(84,746)
(68,676)
Net current liabilities
(81,156)
(66,981)
Total assets less current liabilities
222,987
241,220
Creditors: amounts falling due after more than one year
7
(96,000)
(136,000)
Provisions for liabilities
(1,932)
(2,810)
Net assets
125,055
102,410
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
124,955
102,310
Total equity
125,055
102,410
CLIFFORD'S FAMILY FUNERAL DIRECTORS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 3 -

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 December 2025 and are signed on its behalf by:
Mr M Jessep
Director
Company registration number 12218231 (England and Wales)
CLIFFORD'S FAMILY FUNERAL DIRECTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
1
Accounting policies
Company information

Clifford's Family Funeral Directors Limited is a private company limited by shares incorporated in England and Wales. The registered office is 450 Crownhill Road, Plymouth, Devon, England, PL 5 2QT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
N/a
Leasehold improvements
N/a
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance
CLIFFORD'S FAMILY FUNERAL DIRECTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 5 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

CLIFFORD'S FAMILY FUNERAL DIRECTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
5
4
Tangible fixed assets
Freehold land and buildings
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
£
Cost
At 1 February 2024
167,078
120,771
30,324
6,795
8,196
333,164
Additions
-
0
-
0
-
0
445
718
1,163
At 31 January 2025
167,078
120,771
30,324
7,240
8,914
334,327
Depreciation and impairment
At 1 February 2024
-
0
-
0
17,870
4,483
2,610
24,963
Depreciation charged in the year
-
0
-
0
3,114
623
1,484
5,221
At 31 January 2025
-
0
-
0
20,984
5,106
4,094
30,184
Carrying amount
At 31 January 2025
167,078
120,771
9,340
2,134
4,820
304,143
At 31 January 2024
167,078
120,771
12,454
2,312
5,586
308,201
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,590
-
0
CLIFFORD'S FAMILY FUNERAL DIRECTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
18,585
-
0
Trade creditors
379
469
Taxation and social security
32,381
37,900
Other creditors
33,401
30,307
84,746
68,676
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
96,000
136,000
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