REGISTERED NUMBER: 06969843 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

The Arthur W Bryant Funeral Service

Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K J Bryant

W K Bryant

REGISTERED OFFICE:

Chapel of Rest

Morwenna Court

Princes Street

Bude

Cornwall

EX23 8AT

REGISTERED NUMBER:

06969843 (England and Wales)

ACCOUNTANTS:

Streets Metherell Gard Limited

Burn View

Bude

Cornwall

EX23 8BX

FIXED ASSETS

Tangible assets

4

649,652

574,920

Investment property

5

230,738

226,693

880,390

801,613

CURRENT ASSETS

Stocks

40,483

25,981

Debtors

73,704

63,153

Cash at bank and in hand

64,370

36,938

178,557

126,072

CREDITORS

Amounts falling due within one year

166,829

151,881

NET CURRENT ASSETS/(LIABILITIES)

11,728

(25,809

)

TOTAL ASSETS LESS CURRENT LIABILITIES

892,118

775,804

CREDITORS

Amounts falling due after more than one year

6

(277,044

)

(262,581

)

PROVISIONS FOR LIABILITIES

(42,800

)

(31,000

)

NET ASSETS

572,274

482,223

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Investment revaluation reserve

7,741

10,101

Retained earnings

563,533

471,122

SHAREHOLDERS' FUNDS

572,274

482,223

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

K J Bryant - Director

W K Bryant - Director

1.	STATUTORY INFORMATION

The Arthur W Bryant Funeral Service 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Sale of goods

Revenue is recognised for the sale of goods when the vendor has transferred the significant risks and rewards of ownership, it is probable that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured.

Rendering of services

Revenue for provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured using a percentage of completion method.

Rental income

Rental income arising from operating leases on investment property is accounted for on a straight line basis over the lease term.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Freehold property - Nil

Leasehold property - Over the life of the lease

Plant and machinery etc - 25% on cost and 10 - 20% on reducing balance

The policy of the directors is to maintain the freehold buildings to a good standard of repair and so in their opinion, no depreciation is required, as the expected residual value of the buildings at the end of their useful life is above the carrying value in the accounts.

Investment property

Investment property is included at fair value. Any aggregate gains or losses arising from changes in fair value is recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the year 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 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.

Leasing commitments

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

the lease.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Financial instruments

All financial instruments are recognised initially at transaction price excluding transaction costs and subsequently at amortised cost. These include cash at bank, trade and other debtors and trade and other creditors.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

795,683

Additions

150,493

Disposals

(143,378

)

At 31 December 2025

802,798

DEPRECIATION

At 1 January 2025

220,763

Charge for year

48,933

Eliminated on disposal

(116,550

)

At 31 December 2025

153,146

NET BOOK VALUE

At 31 December 2025

649,652

At 31 December 2024

574,920

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 January 2025

43,250

Additions

104,990

At 31 December 2025

148,240

DEPRECIATION

At 1 January 2025

12,835

Charge for year

11,375

At 31 December 2025

24,210

NET BOOK VALUE

At 31 December 2025

124,030

At 31 December 2024

30,415

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

226,693

Additions

7,105

Revaluations

(3,060

)

At 31 December 2025

230,738

NET BOOK VALUE

At 31 December 2025

230,738

At 31 December 2024

226,693

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

230,738

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

220,597

213,491

The investment property was valued on an open market basis on 31st December 2025 by the directors. The directors have given consideration to market values of similar properties where possible. The valuation is based on the assumption that the property would be available with vacant possession.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

147,283

154,751

Hire purchase

6,320

-

153,603

154,751

7.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

11,534

8,449

Between one and five years

19,242

3,631

In more than five years

6,320

-

37,096

12,080

Non-cancellable

operating leases

2025

2024

£

£

Within one year

10,833

13,000

Between one and five years

-

10,833

10,833

23,833

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

277,532

285,000

The bank loan is secured on the property owned by the company.