The Tender Touch Independent Funeral Service Ltd

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

Registered number: 06566358

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		82,498		84,301

			82,498		84,301
CURRENT ASSETS
Stocks	5	1,950		1,950
Debtors	6	367,718		344,332
Cash at bank and in hand		254		10,402

		369,922		356,684
Creditors: Amounts Falling Due Within One Year	7	(436,398 )		(419,503 )

NET CURRENT ASSETS (LIABILITIES)			(66,476 )		(62,819 )

TOTAL ASSETS LESS CURRENT LIABILITIES			16,022		21,482

NET ASSETS			16,022		21,482

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			16,020		21,480

SHAREHOLDERS' FUNDS			16,022		21,482

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The Tender Touch Independent Funeral Service Ltd

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

The Tender Touch Independent Funeral Service Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06566358 . The registered office is 67 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:

Leasehold	Over the period of the lease
Plant & Machinery	20% reducing balance
Motor Vehicles	15% reducing balance
Fixtures & Fittings	10% straight line
Computer Equipment	20% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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.

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 6)

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The Tender Touch Independent Funeral Service Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 September 2024	55,500	20,264	52,267	5,100
Additions	-	-	-	8,095

As at 31 August 2025	55,500	20,264	52,267	13,195

Depreciation
As at 1 September 2024	6,660	7,494	32,575	3,207
Provided during the period	1,110	2,554	4,923	990

As at 31 August 2025	7,770	10,048	37,498	4,197

Net Book Value
As at 31 August 2025	47,730	10,216	14,769	8,998

As at 1 September 2024	48,840	12,770	19,692	1,893


	Computer Equipment	Total
	£	£
Cost
As at 1 September 2024	3,040	136,171
Additions	-	8,095

As at 31 August 2025	3,040	144,266

Depreciation
As at 1 September 2024	1,934	51,870
Provided during the period	321	9,898

As at 31 August 2025	2,255	61,768

Net Book Value
As at 31 August 2025	785	82,498

As at 1 September 2024	1,106	84,301

5. Stocks

	2025	2024
	£	£
Stock	1,950	1,950

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The Tender Touch Independent Funeral Service Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,989	20,629
Amounts owed by group undertakings	327,404	299,539
Other debtors	26,325	24,164

	367,718	344,332

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	2,973
Trade creditors	144,156	126,153
Bank loans and overdrafts	11,624	-
Other creditors	280,618	290,377

	436,398	419,503

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	2,973

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