Colin Ward Funeral Services Limited

Registered number

08605585

Filleted Accounts

31 July 2025

Colin Ward Funeral Services Limited
Registered number:		08605585
Balance Sheet
as at 31 July 2025
Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		385,301			404,214

Current assets
Stocks		7,296			12,328
Debtors	4	49,762			21,741
Cash at bank and in hand		538,420			487,478
		595,478			521,547

Creditors: amounts falling due within one year	5	(134,768)			(93,210)

Net current assets			460,710			428,337

Total assets less current liabilities			846,011			832,551


Provisions for liabilities			(26,500)			(28,895)


Net assets			819,511			803,656

Capital and reserves
Called up share capital			100			100
Profit and loss account			819,411			803,556

Shareholders' funds			819,511			803,656

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



…………………………………………………………….
C Ward Director



…………………………………………………………….
I Ward Director



…………………………………………………………….
L Ward Director

Approved by the board on 27 April 2026

Colin Ward Funeral Services Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold Property			2% straight line
	Equipment			15% reducing balance
	Funeral and support vehicles			15% reducing balance


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		10


3	Tangible fixed assets
		Freehold Property		Fixtures & Equipment		Funeral & Support vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	286,164		91,680		149,510		527,354
	Additions	-		3,927		-		3,927
	At 31 July 2025	286,164		95,607		149,510		531,281

	Depreciation
	At 1 August 2024	39,031		26,417		57,692		123,140
	Charge for the year	5,723		3,344		13,773		22,840
	At 31 July 2025	44,754		29,761		71,465		145,980

	Net book value
	At 31 July 2025	241,410		65,846		78,045		385,301
	At 31 July 2024	247,133		65,263		91,818		404,214


4	Debtors					2025		2024
£							£

	Trade debtors					49,762		21,741


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					28,415		36,936
	Other taxes and social security costs					30,323		17,220
	Other creditors					76,030		39,054
						134,768		93,210


6	Other information

	Colin Ward Funeral Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	14 Boston Road
	Sleaford
	Lincs
	NG34 7ET