ROUSE & CO FUNERAL DIRECTORS LTD

Registered number

12133749

Filleted Accounts

31 August 2025

ROUSE & CO FUNERAL DIRECTORS LTD
Registered number:		12133749
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		36,245			31,872
			36,245			31,872

Current assets
Stocks		5,138			2,534
Debtors	4	-			8,488
Cash at bank and in hand		52,858			74,912
		57,996			85,934

Creditors: amounts falling due within one year	5	(12,214)			(20,821)

Net current assets/Liability			45,782			65,113

Total assets less current liabilities			82,027			96,985

Net assets			82,027			96,985

Capital and reserves
Called up share capital			100			100
Profit and loss account			81,927			96,885

Shareholders' funds			82,027			96,985

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Mark Rouse
Director
Approved by the board on 30 May 2026

ROUSE & CO FUNERAL DIRECTORS LTD
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			25% Straight-line Method
	Motor vehicles			25% on cost
	Leasehold land and buildings			10 Years lease term

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.




2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		3




3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	-		14,239		56,222		70,461
	Additions	21,976		-		-		21,976
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 August 2025	21,976		14,239		56,222		92,437

	Depreciation
	At 1 September 2024	-		376		38,213		38,589
	Charge for the year	1,331		3,560		12,712		17,603
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 August 2025	1,331		3,936		50,925		56,192

	Net book value
	At 31 August 2025	20,645		10,303		5,297		36,245
	At 31 August 2024	-		13,863		18,009		31,872



4	Debtors					2025		2024
	Other debtors					-		8,488
						-		8,488


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					12		4,045
	Taxation and social security costs					12,007		14,664
	Other creditors					195		2,112
						12,214		20,821

6	Other information

	ROUSE & CO FUNERAL DIRECTORS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	10 The Forestdale Centre
	Featherbed Lane
	Croydon
	Surrey
	CR0 9AS