REGISTERED NUMBER: 11454542 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

JAMES HARPER INDEPENDENT FUNERAL

DIRECTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Mears

REGISTERED OFFICE:

409-411 Croydon Road

Beckenham

BR3 3PP

REGISTERED NUMBER:

11454542 (England and Wales)

ACCOUNTANTS:

Edwards Chartered Accountants

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Tangible assets

4

96,094

4,760

CURRENT ASSETS

Stocks

17,595

-

Debtors

5

157,111

161,545

Cash at bank and in hand

27,945

15,433

202,651

176,978

CREDITORS

Amounts falling due within one year

6

116,506

64,848

NET CURRENT ASSETS

86,145

112,130

TOTAL ASSETS LESS CURRENT LIABILITIES

182,239

116,890

CREDITORS

Amounts falling due after more than one year

7

(154,891

)

(91,108

)

PROVISIONS FOR LIABILITIES

(1,202

)

(904

)

NET ASSETS

26,146

24,878

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

26,143

24,875

26,146

24,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 March 2026 and were signed by:

S J Mears - Director

1.	STATUTORY INFORMATION

James Harper Independent Funeral Directors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2024

14,058

-

14,058

Additions

-

105,000

105,000

At 30 April 2025

14,058

105,000

119,058

DEPRECIATION

At 1 May 2024

9,298

-

9,298

Charge for year

3,166

10,500

13,666

At 30 April 2025

12,464

10,500

22,964

NET BOOK VALUE

At 30 April 2025

1,594

94,500

96,094

At 30 April 2024

4,760

-

4,760

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

105,000

At 30 April 2025

105,000

DEPRECIATION

Charge for year

10,500

At 30 April 2025

10,500

NET BOOK VALUE

At 30 April 2025

94,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

160,512

Other debtors

157,111

1,033

157,111

161,545

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

44,452

37,459

Hire purchase contracts

21,000

-

Trade creditors

32,780

9,396

Taxation and social security

17,003

16,966

Other creditors

1,271

1,027

116,506

64,848

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

86,641

91,108

Hire purchase contracts

68,250

-

154,891

91,108

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Mears.