REGISTERED NUMBER: 03587813 (England and Wales)

CARMEL FUNERAL SERVICES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mrs Z Gluck

Mr H Gluck

SECRETARY:

Mrs Z Gluck

REGISTERED OFFICE:

First Floor

94 Stamford Hill

London

N16 6XS

REGISTERED NUMBER:

03587813 (England and Wales)

ACCOUNTANTS:

Sugarwhite Meyer Accountants Ltd

First Floor

94 Stamford Hill

London

N16 6XS

FIXED ASSETS

Tangible assets

5

90,387

109,912

CURRENT ASSETS

Stocks

6

16,500

15,500

Debtors

7

83,753

33,593

Cash at bank

86,997

159,495

187,250

208,588

CREDITORS

Amounts falling due within one year

8

150,093

181,278

NET CURRENT ASSETS

37,157

27,310

TOTAL ASSETS LESS CURRENT LIABILITIES

127,544

137,222

PROVISIONS FOR LIABILITIES

9

10,641

13,180

NET ASSETS

116,903

124,042

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

116,803

123,942

116,903

124,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr H Gluck - Director

1.	STATUTORY INFORMATION

Carmel Funeral Services 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

4% on cost

Fixtures and fittings

-

15% on reducing balance

Hearses

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Hearses

Totals

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

248,526

70,091

127,535

446,152

DEPRECIATION

At 1 July 2024

202,502

65,713

68,025

336,240

Charge for year

9,941

657

8,927

19,525

At 30 June 2025

212,443

66,370

76,952

355,765

NET BOOK VALUE

At 30 June 2025

36,083

3,721

50,583

90,387

At 30 June 2024

46,024

4,378

59,510

109,912

6.

STOCKS

2025

2024

£

£

Stocks

16,500

15,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,445

18,285

Other debtors

74,308

15,308

83,753

33,593

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

1,237

Trade creditors

1,748

55,638

Taxation and social security

19,928

563

Other creditors

128,417

123,840

150,093

181,278

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

10,641

13,180

Deferred

tax

£

Balance at 1 July 2024

13,180

Credit to Profit and Loss Account during year

(2,539

)

Balance at 30 June 2025

10,641

The provision for deferred tax is in respect of accelerated capital allowances.