House Cemetery Maintenance Ltd 9619545 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is burial and cemetery maintenance. Digita Accounts Production Advanced 6.30.9574.0 true 9619545 2024-07-01 2025-06-30 9619545 2025-06-30 9619545 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-06-30 9619545 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2025-06-30 9619545 core:CurrentFinancialInstruments 2025-06-30 9619545 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 9619545 core:FurnitureFittingsToolsEquipment 2025-06-30 9619545 core:LandBuildings 2025-06-30 9619545 core:OtherPropertyPlantEquipment 2025-06-30 9619545 bus:SmallEntities 2024-07-01 2025-06-30 9619545 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 9619545 bus:FullAccounts 2024-07-01 2025-06-30 9619545 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 9619545 bus:RegisteredOffice 2024-07-01 2025-06-30 9619545 bus:Director1 2024-07-01 2025-06-30 9619545 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-07-01 2025-06-30 9619545 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2024-07-01 2025-06-30 9619545 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 9619545 core:ComputerEquipment 2024-07-01 2025-06-30 9619545 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 9619545 core:LandBuildings 2024-07-01 2025-06-30 9619545 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 9619545 core:PlantMachinery 2024-07-01 2025-06-30 9619545 countries:EnglandWales 2024-07-01 2025-06-30 9619545 2024-06-30 9619545 core:FurnitureFittingsToolsEquipment 2024-06-30 9619545 core:LandBuildings 2024-06-30 9619545 core:OtherPropertyPlantEquipment 2024-06-30 9619545 2023-07-01 2024-06-30 9619545 2024-06-30 9619545 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-06-30 9619545 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2024-06-30 9619545 core:CurrentFinancialInstruments 2024-06-30 9619545 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 9619545 core:FurnitureFittingsToolsEquipment 2024-06-30 9619545 core:LandBuildings 2024-06-30 9619545 core:OtherPropertyPlantEquipment 2024-06-30 9619545 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-07-01 2024-06-30 9619545 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 9619545

House Cemetery Maintenance Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

House Cemetery Maintenance Ltd

(Registration number: 9619545)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 8,064 | 8,297
Current assets |  |  |
Debtors | 6 | 18,526 | 3,701
Cash at bank and in hand |  | 73,950 | 79,212
|  | 92,476 | 82,913
Creditors: Amounts falling due within one year | 7 | (78,775) | (66,094)
Net current assets |  | 13,701 | 16,819
Net assets |  | 21,765 | 25,116
Capital and reserves |  |  |
Called up share capital | 8 | 2 | 2
Retained earnings |  | 21,763 | 25,114
Shareholders' funds |  | 21,765 | 25,116

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 7 March 2026 and signed on its behalf by:

Mrs Amy House

Director

House Cemetery Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Oast Business Centre
North Frith Farm
Ashes Lane
Tonbridge
Kent
TN11 9QU

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

House Cemetery Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | Straight line over 4 years
Office furniture and fittings | 20% reducing balance
Plant and equipment | 20% reducing balance

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 1,442 | 1,357

House Cemetery Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Tangible assets

| Land and buildings £ | Office equipment £ | Plant and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 9,357 | 2,181 | 1,300 | 12,838
Additions | - | 1,209 | - | 1,209
Disposals | - | (998) | - | (998)
At 30 June 2025 | 9,357 | 2,392 | 1,300 | 13,049
Depreciation
At 1 July 2024 | 1,871 | 2,036 | 634 | 4,541
Charge for the year | 936 | 372 | 134 | 1,442
Eliminated on disposal | - | (998) | - | (998)
At 30 June 2025 | 2,807 | 1,410 | 768 | 4,985
Carrying amount
At 30 June 2025 | 6,550 | 982 | 532 | 8,064
At 30 June 2024 | 7,486 | 145 | 666 | 8,297

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 18,080 | 3,585
Prepayments | 445 | 115
Other debtors | 1 | 1
| 18,526 | 3,701

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 4,449 | 1,739
Amounts due to related parties | 11,051 | 8,500
Taxation and social security | 16,083 | 13,093
Accruals and deferred income | 29,308 | 30,928
Other creditors | 17,884 | 11,834
| 78,775 | 66,094

House Cemetery Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1
B Ordinary share of £1 each | 1 | 1 | 1 | 1
| 2 | 2 | 2 | 2

9 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £26,250.00 (2024 - £21,000.00) per each Ordinary share |  | 26,250 |  | 21,000
Interim dividend of £35,625.00 (2024 - £30,000.00) per each B Ordinary share |  | 35,625 |  | 30,000
|  | 61,875 |  | 51,000