Willow Independent Funeral Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03736155

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		371,536		393,182

			371,536		393,182
CURRENT ASSETS
Stocks	5	1,950		1,950
Debtors	6	92,554		88,425
Cash at bank and in hand		278		734

		94,782		91,109
Creditors: Amounts Falling Due Within One Year	7	(452,682 )		(409,104 )

NET CURRENT ASSETS (LIABILITIES)			(357,900 )		(317,995 )

TOTAL ASSETS LESS CURRENT LIABILITIES			13,636		75,187

NET ASSETS			13,636		75,187

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			13,634		75,185

SHAREHOLDERS' FUNDS			13,636		75,187

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Willow Independent Funeral Services Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

P Hopper

Director

29/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Willow Independent Funeral Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03736155 . The registered office is 67-69 Sun Lane, Gravesend, Kent, DA12 5HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	1% straight line basis
Plant & Machinery	20% reducing balance
Motor Vehicles	15% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Willow Independent Funeral Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 6)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 September 2024	279,827	48,800	279,259	13,284
Additions	-	-	-	1,410

As at 31 August 2025	279,827	48,800	279,259	14,694

Depreciation
As at 1 September 2024	15,600	29,162	172,090	11,155
Provided during the period	2,600	3,927	16,076	449

As at 31 August 2025	18,200	33,089	188,166	11,604

Net Book Value
As at 31 August 2025	261,627	15,711	91,093	3,090

As at 1 September 2024	264,227	19,638	107,169	2,129


	Computer Equipment	Total
	£	£
Cost
As at 1 September 2024	2,929	624,099
Additions	-	1,410

As at 31 August 2025	2,929	625,509

Depreciation
As at 1 September 2024	2,910	230,917
Provided during the period	4	23,056

As at 31 August 2025	2,914	253,973

Net Book Value
As at 31 August 2025	15	371,536

As at 1 September 2024	19	393,182

5. Stocks

	2025	2024
	£	£
Stock	1,950	1,950

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Willow Independent Funeral Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,332	24,550
Amounts owed by group undertakings	71,872	61,527
Other debtors	350	2,348

	92,554	88,425

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	198,809	152,808
Bank loans and overdrafts	19,663	14,689
Amounts owed to group undertakings	150,975	146,091
Other creditors	81,947	94,010
Taxation and social security	1,288	1,506

	452,682	409,104

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