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Company Registration No. 8020385 (England and Wales)
THE ELMS FUNERAL DIRECTORS LIMITED Unaudited accounts for the year ended 30 April 2026
THE ELMS FUNERAL DIRECTORS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
THE ELMS FUNERAL DIRECTORS LIMITED Company Information for the year ended 30 April 2026
Directors
Brian Cecil Cook Luke Dyfan Reynolds Alison Cook
Secretary
Luke Dyfan Reynolds
Company Number
8020385 (England and Wales)
Registered Office
The Elms Funeral Directors Ltd 50 Baker Street Weston-Super-Mare North Somerset BS23 3AQ England
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THE ELMS FUNERAL DIRECTORS LIMITED Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
372,341
379,834
Current assets
Inventories
33,430
36,879
Debtors
5
258,562
226,416
Cash at bank and in hand
548,244
619,527
840,236
882,822
Creditors: amounts falling due within one year
6
(116,482)
(106,767)
Net current assets
723,754
776,055
Net assets
1,096,095
1,155,889
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
1,095,095
1,154,889
Shareholders' funds
1,096,095
1,155,889
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by
Luke Dyfan Reynolds Director Company Registration No. 8020385
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THE ELMS FUNERAL DIRECTORS LIMITED Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
THE ELMS FUNERAL DIRECTORS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 8020385. The registered office is The Elms Funeral Directors Ltd, 50 Baker Street, Weston-Super-Mare, North Somerset, BS23 3AQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Presentation currency
The accounts are presented in pound sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on a straight line basis
Motor vehicles
20% on a reducing balance basis
Fixtures & fittings
20% on a straight line basis
Computer equipment
20% on a straight line basis
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 May 2025
157,118
660,156
15,020
11,188
843,482
Additions
-
80,560
6,869
2,061
89,490
Disposals
-
(30,300)
-
-
(30,300)
At 30 April 2026
157,118
710,416
21,889
13,249
902,672
Depreciation
At 1 May 2025
59,719
392,849
3,015
8,065
463,648
Charge for the year
15,577
67,985
4,270
1,208
89,040
On disposals
-
(22,357)
-
-
(22,357)
At 30 April 2026
75,296
438,477
7,285
9,273
530,331
Net book value
At 30 April 2026
81,822
271,939
14,604
3,976
372,341
At 30 April 2025
97,399
267,307
12,005
3,123
379,834
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THE ELMS FUNERAL DIRECTORS LIMITED Notes to the Accounts for the year ended 30 April 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
221,062
226,416
Other debtors
37,500
-
258,562
226,416
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
16,792
77,370
Taxes and social security
32,863
15,481
Other creditors
2,911
-
Loans from directors
63,916
13,916
116,482
106,767
7
Average number of employees
During the year the average number of employees was 10 (2025: 9).
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