WEST BERKSHIRE FUNERAL DIRECTORS LIMITED

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED
Contents Page
For the year ended 30 November 2025

Company Information	1
Director's Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED
Company Information
For the year ended 30 November 2025

Director	Peter Andrew COX
Registered Number	07070048
Registered Office	CLARENDON HOUSE 44 LONDON ROAD NEWBURY Berkshire RG14 1LA
Accountants	SME ACCOUNTING SERVICES LIMITED JASMINE COTTAGE SMALLRIDGE NEWBURY Newbury RG20 0LH

1

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED
Director's Report
For the year ended 30 November 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 30 November 2025.

Director

The director who served the company throughout the year was as follows:

Peter Andrew COX

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Peter Andrew COX
Director

Date approved: 29 May 2026

2

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED Accountants' Report For the year ended 30 November 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED for the year ended 30 November 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED , as a body, in accordance with the terms of our engagement letter dated 29 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED and state those matters that we have agreed to state to the Board of Directors of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WEST BERKSHIRE FUNERAL DIRECTORS LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that WEST BERKSHIRE FUNERAL DIRECTORS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED . You consider that WEST BERKSHIRE FUNERAL DIRECTORS LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 November 2025. SME ACCOUNTING SERVICES LIMITED JASMINE COTTAGE SMALLRIDGE NEWBURY Newbury RG20 0LH 29 May 2026 3

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED
Accountants' Report
For the year ended 30 November 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED for the year ended 30 November 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED , as a body, in accordance with the terms of our engagement letter dated 29 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED and state those matters that we have agreed to state to the Board of Directors of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WEST BERKSHIRE FUNERAL DIRECTORS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that WEST BERKSHIRE FUNERAL DIRECTORS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED . You consider that WEST BERKSHIRE FUNERAL DIRECTORS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of WEST BERKSHIRE FUNERAL DIRECTORS LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

30 November 2025.

SME ACCOUNTING SERVICES LIMITED
JASMINE COTTAGE
SMALLRIDGE NEWBURY
Newbury
RG20 0LH
29 May 2026

3

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED
Income Statement
For the year ended 30 November 2025

	2025 £	2024 £
Turnover	827,406	783,693
Cost of sales	(427,637)	(413,877)
Gross profit	399,769	369,816
Selling and distribution costs	(4,010)	(5,090)
Administrative expenses	(372,747)	(356,969)
Operating profit	23,012	7,757
Profit/(Loss) on ordinary activities before taxation	23,012	7,757
Tax on profit on ordinary activities	(828)	0
Profit/(Loss) for the financial year	22,184	7,757

4

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	12,498	17,499
		12,498	17,499
Current assets
Debtors	4	32,805	26,602
Cash at bank and in hand		58,848	44,699
		91,653	71,301
Creditors: amount falling due within one year	5	(23,094)	(25,612)
Net current assets		68,559	45,689

Total assets less current liabilities		81,057	63,188
Provisions for liabilities	6	0	(4,314)
Net assets		81,057	58,874

Capital and reserves
Called up share capital		2	2
Profit and loss account		81,055	58,872
Shareholders' funds		81,057	58,874

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 29 May 2026 and were signed by:

-------------------------------
Peter Andrew COX
Director

5

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED
Statement of Changes in Equity
For the year ended 30 November 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 December 2023	2	51,115	51,117
Profit/(Loss) for the year		7,757	7,757
Total comprehensive income for the year	-	7,757	7,757
Total investments by and distributions to owners	-	-	-
At 30 November 2024	2	58,872	58,874
At 01 December 2024	2	58,871	58,873
Profit/(Loss) for the year		22,184	22,184
Total comprehensive income for the year	-	22,184	22,184
Total investments by and distributions to owners	-	-	-
At 30 November 2025	2	81,055	81,057

6

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED
Notes to the Financial Statements
For the year ended 30 November 2025

General Information

WEST BERKSHIRE FUNERAL DIRECTORS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07070048, registration address CLARENDON HOUSE 44, LONDON ROAD , NEWBURY, Berkshire, RG14 1LA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

5 years Straight Line

2.	Average number of employees Average number of employees during the year was 14 (2024 : 20).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 December 2024	119,083	11,411	4,626	135,120
Additions	-	-	-	-
Disposals	-	-	-	-
At 30 November 2025	119,083	11,411	4,626	135,120
Depreciation
At 01 December 2024	101,584	11,411	4,626	117,621
Charge for year	5,001	-	-	5,001
On disposals	-	-	-	-
At 30 November 2025	106,585	11,411	4,626	122,622
Net book values
Closing balance as at 30 November 2025	12,498	-	-	12,498
Opening balance as at 01 December 2024	17,499	-	-	17,499

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	27,808	21,363
Other Debtors	4,997	4,997
Corporation Tax	0	242
	32,805	26,602

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	11,095	22,032
Corporation Tax	586	0
PAYE & Social Security	8,117	7,526
Accrued Expenses	1,860	1,860
Other Creditors	1	1
Wages & Salaries Control Account	0	(6,930)
Directors' Current Accounts	1,435	1,123
	23,094	25,612

6.

Provisions for liabilities

	2025 £		2024 £
Pension Provisions	0		4,314
	0		4,314

7.	Controlling Parties The company is controlled by the director who owns 100% of the called up share capital.

7

Registered Number: 07070048
England and Wales
WEST BERKSHIRE FUNERAL DIRECTORS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 December 2024 End date: 30 November 2025