Hillier Funeral Service Limited

Hillier Funeral Service Limited
Directors' Report
For the year ended 30 September 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 30 September 2025

Directors

The directors who served the company throughout the year were as follows:

M A Hillier

Mrs R J Finnegan

Mrs R J Finnegan (Appointed on 18/12/2024)

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
M A Hillier
Director

Date approved: 20 April 2026

Hillier Funeral Service Limited Accountants' Report For the year ended 30 September 2025
Report to the directors on the preparation of the unaudited statutory accounts of Hillier Funeral Service Limited for the year ended 30 September 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hillier Funeral Service Limited for the year ended 30 September 2025 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of Hillier Funeral Service Limited, as a body, in accordance with the terms of our engagement letter dated 20 April 2026 Our work has been undertaken solely to prepare for your approval the accounts of Hillier Funeral Service Limited and state those matters that we have agreed to state to the Board of Directors of Hillier Funeral Service Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hillier Funeral Service Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Hillier Funeral Service Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Hillier Funeral Service Limited. You consider that Hillier Funeral Service Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Hillier Funeral Service Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 September 2025 .................................................... Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB 20 April 2026 3

Hillier Funeral Service Limited
Accountants' Report
For the year ended 30 September 2025

Report to the directors on the preparation of the unaudited statutory accounts of Hillier Funeral Service Limited for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hillier Funeral Service Limited for the year ended 30 September 2025 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Hillier Funeral Service Limited, as a body, in accordance with the terms of our engagement letter dated 20 April 2026 Our work has been undertaken solely to prepare for your approval the accounts of Hillier Funeral Service Limited and state those matters that we have agreed to state to the Board of Directors of Hillier Funeral Service Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hillier Funeral Service Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Hillier Funeral Service Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Hillier Funeral Service Limited. You consider that Hillier Funeral Service Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Hillier Funeral Service Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 September 2025

....................................................
Kirkpatrick and Hopes Limited
Merlin House
Brunel Road
Theale, Reading
Berkshire
RG7 4AB
20 April 2026

Hillier Funeral Service Limited
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	49,229	49,229
Tangible fixed assets	4	4,486,273	2,684,261
		4,535,502	2,733,490
Current assets
Stocks	5	34,636	29,315
Debtors	6	200,081	832,275
Cash at bank and in hand		768,198	937,892
		1,002,915	1,799,482
Creditors: amount falling due within one year	7	(827,310)	(307,310)
Net current assets		175,605	1,492,172

Total assets less current liabilities		4,711,107	4,225,662
Net assets		4,711,107	4,225,662

Capital and reserves
Called up share capital		2,550	2,550
Capital Redemption Reserve	8	2,450	2,450
Profit and loss account		4,706,107	4,220,662
Shareholders' funds		4,711,107	4,225,662

For the year ended 30 September 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 20 April 2026 and were signed on its behalf by:

-------------------------------
M A Hillier
Director

Hillier Funeral Service Limited
Statement of Changes in Equity
For the year ended 30 September 2025

	Equity share capital	Capital redemption reserve	Retained Earnings	Total
	£	£	£	£
At 01 October 2023	2,550	2,450	3,926,838	3,931,838
Profit for the year			405,022	405,022
Total comprehensive income for the year	-	-	405,022	405,022
Dividends			(111,198)	(111,198)
Total investments by and distributions to owners	-	-	(111,198)	(111,198)
At 30 September 2024	2,550	2,450	4,220,662	4,225,662
At 01 October 2024	2,550	2,450	4,220,662	4,225,662
Profit for the year			682,771	682,771
Total comprehensive income for the year	-	-	682,771	682,771
Dividends			(197,326)	(197,326)
Total investments by and distributions to owners	-	-	(197,326)	(197,326)
At 30 September 2025	2,550	2,450	4,706,107	4,711,107

Hillier Funeral Service Limited
Notes to the Financial Statements
For the year ended 30 September 2025

General Information

Hillier Funeral Service Limited is a private company, limited by shares, registered in England and Wales, registration number 00486334, registration address Kinghill House, Kent Road, Swindon, Wiltshire, SN1 4NH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern

The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
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.

Operating lease agreements

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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.

Pension costs

The company operations 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Improvements to property - 15% on cost
Plant & Machinery - 15% on reducing balance
Fixtures & Fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer Equipment - 15% on reducing balance

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

Debtors

Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.

2.	Average number of employees Average number of employees during the year was 30 (2024 : 29).

Intangible fixed assets

Cost	Other intangible assets	Total
	£	£
At 01 October 2024	49,229	49,229
Additions	-	-
Disposals	-	-
At 30 September 2025	49,229	49,229
Amortisation
At 01 October 2024	-	-
Charge for year	-	-
On disposals	-	-
At 30 September 2025	-	-
Net book values
At 30 September 2025	49,229	49,229
At 30 September 2024	49,229	49,229

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery etc	Total
	£	£	£
At 01 October 2024	2,195,883	2,010,930	4,206,813
Additions	1,295,249	754,649	2,049,898
Disposals	-	-	-
At 30 September 2025	3,491,132	2,765,579	6,256,711
Depreciation
At 01 October 2024	-	1,522,552	1,522,552
Charge for year	-	247,886	247,886
On disposals	-	-	-
At 30 September 2025	-	1,770,438	1,770,438
Net book values
Closing balance as at 30 September 2025	3,491,132	995,141	4,486,273
Opening balance as at 01 October 2024	2,195,883	488,378	2,684,261

Stocks

	2025 £		2024 £
Stocks	34,636		29,315
	34,636		29,315

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	91,141	105,079
Other Debtors	108,940	727,196
	200,081	832,275

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	70,582	76,987
Taxation and Social Security	149,103	163,348
Other Creditors	607,625	66,975
	827,310	307,310

Capital Redemption Reserve

	2025 £		2024 £
Capital Redemption Reserve b/fwd	2,450		2,450
	2,450		2,450

9.	Director’s loan

Director's Advances, Credits And Guarantees

At the balance sheet, there were credit balances on the following directors' loan accounts:

M A Hillier - £495,000 (2024: £Nil)

The above loan is interest free with no fixed date of repayment.

Registered Number: 00486334
England and Wales
HILLIER FUNERAL SERVICE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 October 2024 End date: 30 September 2025