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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
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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
372,341 
379,834 
Current assets
Inventories
33,430 
36,879 
Debtors
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
(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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