IRIS Accounts Production v25.2.0.378 08989417 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08989417 2024-03-31 08989417 2025-03-31 08989417 2024-04-01 2025-03-31 08989417 2023-03-31 08989417 2023-04-01 2024-03-31 08989417 2024-03-31 08989417 ns14:PoundSterling 2024-04-01 2025-03-31 08989417 ns10:Director1 2024-04-01 2025-03-31 08989417 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08989417 ns10:SmallEntities 2024-04-01 2025-03-31 08989417 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08989417 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 08989417 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08989417 ns10:FullAccounts 2024-04-01 2025-03-31 08989417 1 2024-04-01 2025-03-31 08989417 ns10:Director2 2024-04-01 2025-03-31 08989417 ns10:Director3 2024-04-01 2025-03-31 08989417 ns10:RegisteredOffice 2024-04-01 2025-03-31 08989417 ns5:CurrentFinancialInstruments 2025-03-31 08989417 ns5:CurrentFinancialInstruments 2024-03-31 08989417 ns5:Non-currentFinancialInstruments 2025-03-31 08989417 ns5:Non-currentFinancialInstruments 2024-03-31 08989417 ns5:ShareCapital 2025-03-31 08989417 ns5:ShareCapital 2024-03-31 08989417 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08989417 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 08989417 ns5:NetGoodwill 2024-03-31 08989417 ns5:NetGoodwill 2024-04-01 2025-03-31 08989417 ns5:NetGoodwill 2025-03-31 08989417 ns5:NetGoodwill 2024-03-31 08989417 ns5:LandBuildings 2024-03-31 08989417 ns5:LeaseholdImprovements 2024-03-31 08989417 ns5:PlantMachinery 2024-03-31 08989417 ns5:LandBuildings 2024-04-01 2025-03-31 08989417 ns5:LeaseholdImprovements 2024-04-01 2025-03-31 08989417 ns5:PlantMachinery 2024-04-01 2025-03-31 08989417 ns5:LandBuildings 2025-03-31 08989417 ns5:LeaseholdImprovements 2025-03-31 08989417 ns5:PlantMachinery 2025-03-31 08989417 ns5:LandBuildings 2024-03-31 08989417 ns5:LeaseholdImprovements 2024-03-31 08989417 ns5:PlantMachinery 2024-03-31 08989417 ns5:FurnitureFittings 2024-03-31 08989417 ns5:MotorVehicles 2024-03-31 08989417 ns5:ComputerEquipment 2024-03-31 08989417 ns5:FurnitureFittings 2024-04-01 2025-03-31 08989417 ns5:MotorVehicles 2024-04-01 2025-03-31 08989417 ns5:ComputerEquipment 2024-04-01 2025-03-31 08989417 ns5:FurnitureFittings 2025-03-31 08989417 ns5:MotorVehicles 2025-03-31 08989417 ns5:ComputerEquipment 2025-03-31 08989417 ns5:FurnitureFittings 2024-03-31 08989417 ns5:MotorVehicles 2024-03-31 08989417 ns5:ComputerEquipment 2024-03-31 08989417 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 08989417 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 08989417 ns5:Secured 2025-03-31 08989417 ns5:Secured 2024-03-31 08989417 ns10:Director3 3 2024-03-31 08989417 ns10:Director3 3 2023-03-31 08989417 ns10:Director3 3 2024-04-01 2025-03-31 08989417 ns10:Director3 3 2023-04-01 2024-03-31 08989417 ns10:Director3 3 2025-03-31 08989417 ns10:Director3 3 2024-03-31

REGISTERED NUMBER: 08989417

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

KINTON & DAUGHTER FUNERAL SERVICES

LIMITED

| KINTON & DAUGHTER FUNERAL SERVICES |

| LIMITED (REGISTERED NUMBER: 08989417) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| KINTON & DAUGHTER FUNERAL SERVICES |

| LIMITED |

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTORS: | Mr N Kinton

| Mrs D Kinton

| Mrs I Capps

| REGISTERED OFFICE: | 397 Tamworth Road Sawley

| Long Eaton

| Nottinghamshire

| NG10 3JP

| REGISTERED NUMBER: | 08989417

| ACCOUNTANTS: | Magma Audit LLP

| Unit 2 Charnwood Edge Business Park

| Syston Road, Leicester

| LE7 4UZ

| Magma Audit LLP is part

| Of the Dains Group

| KINTON & DAUGHTER FUNERAL SERVICES |

| LIMITED (REGISTERED NUMBER: 08989417) |

BALANCE SHEET

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 311,060 |  | 297,564 |  |

311,060 |  | 297,564 |  |

CURRENT ASSETS

Debtors | 6 | 170,105 |  | 136,840 |  |

Cash at bank and in hand | 37,030 |  | 18,622 |  |

207,135 |  | 155,462 |  |

CREDITORS

Amounts falling due within one year | 7 | (243,234 | ) | (241,459 | ) |

NET CURRENT LIABILITIES | (36,099 | ) | (85,997 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 274,961 |  | 211,567 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (27,779 | ) | (56,669 | ) |

PROVISIONS FOR LIABILITIES | (23,900 | ) | (24,450 | ) |

NET ASSETS | 223,282 |  | 130,448 |  |

| KINTON & DAUGHTER FUNERAL SERVICES |

| LIMITED (REGISTERED NUMBER: 08989417) |

BALANCE SHEET - continued

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Retained earnings | 222,982 |  | 130,148 |  |

223,282 |  | 130,448 |  |

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 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 11 March 2026 and were signed on its behalf by:

Mrs D Kinton - Director

| KINTON & DAUGHTER FUNERAL SERVICES |

| LIMITED (REGISTERED NUMBER: 08989417) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Kinton & Daughter Funeral Services Limited is a limited company, limited by shares, registered in England and Wales. Its registered office address is 397 Tamworth Road Sawley, Long Eaton, Nottinghamshire, England, NG10 3JP and the registered number is 08989417.

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 presentation currency of the financial statements is pound sterling (£) and figures are rounded to the nearest £1.

| Turnover

| Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of goods

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

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

| Freehold land and buildings |  | - |  | 2% straight line |  |

| Improvements to property |  | - |  | 25% reducing balance |  |

| Plant and machinery |  | - |  | 15% reducing balance |  |

| Fixtures and fittings |  | - |  | 15% reducing balance |  |

| Motor vehicles |  | - |  | 25% reducing balance |  |

| Computer equipment |  | - |  | 15% reducing balance |  |

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate.

| KINTON & DAUGHTER FUNERAL SERVICES |

| LIMITED (REGISTERED NUMBER: 08989417) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Operating leases

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 11 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024 | 271,997 |  |

| Disposals | (271,997 | ) |

| At 31 March 2025 | - |  |

| AMORTISATION

| At 1 April 2024 | 271,997 |  |

| Eliminated on disposal | (271,997 | ) |

| At 31 March 2025 | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

| KINTON & DAUGHTER FUNERAL SERVICES |

| LIMITED (REGISTERED NUMBER: 08989417) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Improvements |

| land & |  | to |  | Plant and

| buildings |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 April 2024 | 135,000 |  | 76,342 |  | 19,017 |  |

| Additions | - |  | - |  | 5,559 |  |

| At 31 March 2025 | 135,000 |  | 76,342 |  | 24,576 |  |

| DEPRECIATION

| At 1 April 2024 | 13,500 |  | 53,518 |  | 12,101 |  |

| Charge for year | 2,700 |  | 5,704 |  | 1,622 |  |

| At 31 March 2025 | 16,200 |  | 59,222 |  | 13,723 |  |

| NET BOOK VALUE

| At 31 March 2025 | 118,800 |  | 17,120 |  | 10,853 |  |

| At 31 March 2024 | 121,500 |  | 22,824 |  | 6,916 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 67,643 |  | 305,398 |  | 4,970 |  | 608,370 |  |

| Additions | - |  | 65,149 |  | 458 |  | 71,166 |  |

| At 31 March 2025 | 67,643 |  | 370,547 |  | 5,428 |  | 679,536 |  |

| DEPRECIATION

| At 1 April 2024 | 42,131 |  | 186,426 |  | 3,130 |  | 310,806 |  |

| Charge for year | 3,827 |  | 43,536 |  | 281 |  | 57,670 |  |

| At 31 March 2025 | 45,958 |  | 229,962 |  | 3,411 |  | 368,476 |  |

| NET BOOK VALUE

| At 31 March 2025 | 21,685 |  | 140,585 |  | 2,017 |  | 311,060 |  |

| At 31 March 2024 | 25,512 |  | 118,972 |  | 1,840 |  | 297,564 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 141,130 |  | 115,162 |  |

| Other debtors | 28,975 |  | 21,678 |  |

170,105 |  | 136,840 |  |

| KINTON & DAUGHTER FUNERAL SERVICES |

| LIMITED (REGISTERED NUMBER: 08989417) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts (see note 9) | 18,480 |  | 18,480 |  |

| Trade creditors | 81,720 |  | 88,426 |  |

| Taxation and social security | 53,438 |  | 72,533 |  |

| Other creditors | 79,596 |  | 52,020 |  |

243,234 |  | 241,459 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 4,166 |  | 14,166 |  |

| Hire purchase contracts (see note 9) | 23,613 |  | 42,503 |  |

27,779 |  | 56,669 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Non-cancellable |  |

| operating leases |  |

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Within one year |  |  | 43,940 |  |  | 43,940 |  |

| Between one and five years |  |  | 21,110 |  |  | 39,730 |  |

|  | 65,050 |  |  | 83,670 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 14,166 |  | 24,166 |  |

| Hire purchase contracts | 42,093 |  | 60,983 |  |

56,259 |  | 85,149 |  |

| The hire purchase contracts are secured against assets included within motor vehicles.

| KINTON & DAUGHTER FUNERAL SERVICES |

| LIMITED (REGISTERED NUMBER: 08989417) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| Mrs I Capps

| Balance outstanding at start of year | 9,968 |  | - |  |

| Amounts advanced | 10,568 |  | 24,795 |  |

| Amounts repaid | (14,847 | ) | (14,827 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 5,689 |  | 9,968 |  |