Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 2026-05-14 2024-11-01 provision of funeral services false false 5 5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03401569 2024-11-01 2025-10-31 03401569 2023-11-01 2024-10-31 03401569 2025-10-31 03401569 2024-10-31 03401569 c:Director1 2024-11-01 2025-10-31 03401569 d:MotorVehicles 2024-11-01 2025-10-31 03401569 d:MotorVehicles 2025-10-31 03401569 d:MotorVehicles 2024-10-31 03401569 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 03401569 d:FurnitureFittings 2024-11-01 2025-10-31 03401569 d:FurnitureFittings 2025-10-31 03401569 d:FurnitureFittings 2024-10-31 03401569 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 03401569 d:ComputerEquipment 2024-11-01 2025-10-31 03401569 d:ComputerEquipment 2025-10-31 03401569 d:ComputerEquipment 2024-10-31 03401569 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 03401569 d:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 03401569 d:OtherPropertyPlantEquipment 2025-10-31 03401569 d:OtherPropertyPlantEquipment 2024-10-31 03401569 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 03401569 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 03401569 d:CurrentFinancialInstruments 2025-10-31 03401569 d:CurrentFinancialInstruments 2024-10-31 03401569 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 03401569 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 03401569 d:ShareCapital 2025-10-31 03401569 d:ShareCapital 2024-10-31 03401569 d:InvestmentPropertiesRevaluationReserve 2025-10-31 03401569 d:InvestmentPropertiesRevaluationReserve 2024-10-31 03401569 d:RetainedEarningsAccumulatedLosses 2025-10-31 03401569 d:RetainedEarningsAccumulatedLosses 2024-10-31 03401569 c:FRS102 2024-11-01 2025-10-31 03401569 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 03401569 c:FullAccounts 2024-11-01 2025-10-31 03401569 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03401569 6 2024-11-01 2025-10-31 03401569 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 03401569 NEWMANS FUNERAL DIRECTORS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
NEWMANS FUNERAL DIRECTORS LIMITED REGISTERED NUMBER: 03401569 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 69,376 |  | 66,052
Investments | 5 |  | 303,809 |  | -
|  |  | 373,185 |  | 66,052
Current assets |  |  |  |  |
Stocks | 6 | 2,000 |  | 2,000 |
Debtors: amounts falling due within one year | 7 | 24,643 |  | 22,361 |
Cash at bank and in hand | 8 | 430,599 |  | 698,831 |
|  | 457,242 |  | 723,192 |
Creditors: amounts falling due within one year | 9 | (85,322) |  | (82,269) |
Net current assets |  |  | 371,920 |  | 640,923
Total assets less current liabilities |  |  | 745,105 |  | 706,975
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (952) |  | - |
|  |  | (952) |  | -
Net assets |  |  | 744,153 |  | 706,975
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 155,100 |  | 155,100
Investment property reserve |  |  | 2,857 |  | -
Profit and loss account |  |  | 586,196 |  | 551,875
|  |  | 744,153 |  | 706,975
Page 1
NEWMANS FUNERAL DIRECTORS LIMITED REGISTERED NUMBER: 03401569 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 May 2026.
T A Newman
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
NEWMANS FUNERAL DIRECTORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Newmans Funeral Directors Limited is a private company, limited by shares, incorporated in England and Wales, registration number 03401569. The address of the registered office is 1173 High Road, Chadwell Heath, Essex, RM6 4AL. The principal activity of the company continued to be that of the provision of funeral services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 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.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
NEWMANS FUNERAL DIRECTORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Current and deferred 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. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. 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. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
NEWMANS FUNERAL DIRECTORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% Reducing balance
|  |  |  | Fixtures and fittings | - | 25% Reducing balance
|  |  |  | Computer and other equipment | - | 25% Reducing balance
|  |  |  | Improvements to premises | - | 2% Straight line
| 2.7 | Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks, Costs include all direct costs.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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.
| 2.11 | 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 measured subsequently at amortised cost using the effective interest method. Page 5
NEWMANS FUNERAL DIRECTORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.13 | Financial instruments
Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial Page 6
NEWMANS FUNERAL DIRECTORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.13 | Financial instruments (continued)
measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 7
NEWMANS FUNERAL DIRECTORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Computer equipment | Improvements to premises | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 November 2024 | 145,332 | 35,530 | 4,523 | 28,526 | 213,911
| Additions | - | 18,695 | - | - | 18,695
| At 31 October 2025 | 145,332 | 54,225 | 4,523 | 28,526 | 232,606
| Depreciation |  |  |  |  |
| At 1 November 2024 | 101,970 | 33,895 | 4,340 | 7,654 | 147,859
| Charge for the year on owned assets | 10,841 | 3,914 | 46 | 570 | 15,371
| At 31 October 2025 | 112,811 | 37,809 | 4,386 | 8,224 | 163,230
| Net book value |  |  |  |  |
| At 31 October 2025 | 32,521 | 16,416 | 137 | 20,302 | 69,376
| At 31 October 2024 | 43,362 | 1,635 | 183 | 20,872 | 66,052
5. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| Additions | 300,000
| Revaluations | 3,809
| At 31 October 2025 | 303,809
Page 8
NEWMANS FUNERAL DIRECTORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 2,000 | 2,000
|  | 2,000 | 2,000
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 18,167 | 17,275
| Prepayments and accrued income | 6,476 | 5,086
|  | 24,643 | 22,361
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 430,599 | 698,831
|  | 430,599 | 698,831
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,735 | 353
| Corporation tax | 7,039 | 4,673
| Other creditors | 67,438 | 64,890
| Accruals and deferred income | 7,110 | 12,353
|  | 85,322 | 82,269
Page 9
NEWMANS FUNERAL DIRECTORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £13,947 (2024 - £38,926). Contributions totalling £388 (2024 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.
11. | Related party transactions
| At year end the following amounts were due to related parties:
|  | 2025 | 2024
|  | £ | £
| Key management personnel | 61,754 | 56,980
|  | 61,754 | 56,980
12. | Controlling party
There ultimate controlling party is the Newman family.
Page 10