REGISTERED NUMBER: 16035097 (England and Wales)

Unaudited Financial Statements

for the Period 22 October 2024 to 31 March 2026

for

T D Johnson Funerals Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T D Johnson

REGISTERED OFFICE:

Beechcroft 69 High Street East

Uppingham

Oakham

LE15 9PY

REGISTERED NUMBER:

16035097 (England and Wales)

ACCOUNTANTS:

Hills Accountants Limited

Greenhill House

First Floor East Wing

Thorpe Road

Peterborough

Cambridgeshire

PE3 6RU

FIXED ASSETS

Intangible assets

4

358,545

Tangible assets

5

57,583

416,128

CURRENT ASSETS

Stocks

12,980

Debtors

6

84,540

Cash at bank and in hand

243,002

340,522

CREDITORS

Amounts falling due within one year

7

181,237

NET CURRENT ASSETS

159,285

TOTAL ASSETS LESS CURRENT LIABILITIES

575,413

CREDITORS

Amounts falling due after more than one year

8

(457,909

)

PROVISIONS FOR LIABILITIES

(14,396

)

NET ASSETS

103,108

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

103,107

103,108

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 2 June 2026 and were signed by:

T D Johnson - Director

1.	STATUTORY INFORMATION

T D Johnson Funerals Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, and is recognised based on the date that the funeral service or ancillary service is conducted, including any disbursements paid on behalf of the client.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

at varying rates on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 12 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

402,106

At 31 March 2026

402,106

AMORTISATION

Charge for period

43,561

At 31 March 2026

43,561

NET BOOK VALUE

At 31 March 2026

358,545

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

66,431

At 31 March 2026

66,431

DEPRECIATION

Charge for period

8,848

At 31 March 2026

8,848

NET BOOK VALUE

At 31 March 2026

57,583

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

67,303

Other debtors

17,237

84,540

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Hire purchase contracts

3,931

Trade creditors

16,700

Taxation and social security

46,273

Other creditors

114,333

181,237

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts

7,909

Other creditors

450,000

457,909

9.	ULTIMATE CONTROLLING PARTY

The controlling party is T D Johnson.