As Time Goes By Memorials Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14300422

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,079		14,159

			7,079		14,159
CURRENT ASSETS
Debtors	5	(3,074 )		2,044
Cash at bank and in hand		88,681		69,136

		85,607		71,180
Creditors: Amounts Falling Due Within One Year	6	(41,471 )		(43,033 )

NET CURRENT ASSETS (LIABILITIES)			44,136		28,147

TOTAL ASSETS LESS CURRENT LIABILITIES			51,215		42,306

NET ASSETS			51,215		42,306

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			51,115		42,206

SHAREHOLDERS' FUNDS			51,215		42,306

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As Time Goes By Memorials Ltd

Balance Sheet (continued)

As At 30 August 2025

For the year ending 30 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

Mr KEVIN PORTER

Director

15/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

As Time Goes By Memorials Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14300422 . The registered office is 2 Highfield Road, Redditch, B97 5EH.

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 and value added taxes. 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:

Plant & Machinery	25% straight line
Motor Vehicles	25% straight line

2.4. Taxation

Corporation tax expense represents the sum of the tax currently payable.

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 it relates 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.

3. Average Number of Employees

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

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As Time Goes By Memorials Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 August 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 31 August 2024	400	27,917	28,317

As at 30 August 2025	400	27,917	28,317

Depreciation
As at 31 August 2024	200	13,958	14,158
Provided during the period	100	6,980	7,080

As at 30 August 2025	300	20,938	21,238

Net Book Value
As at 30 August 2025	100	6,979	7,079

As at 31 August 2024	200	13,959	14,159

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	(3,074 )	2,044

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	963	5,237
Other creditors	16,457	15,554
Taxation and social security	24,051	22,242

	41,471	43,033

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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