Acacia Funeral Homes Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15803623

Acacia Funeral Homes Limited

Filleted Unaudited Financial Statements

31 December 2025

Acacia Funeral Homes Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		1,440,287		1,440,287

Current assets

Debtors	6	5,615	–
Cash at bank and in hand		159,793	122,892
		---------	---------
		165,408	122,892

Creditors: amounts falling due within one year	7	517,483		503,493
		---------		---------
Net current liabilities			352,075		380,601
			------------		------------
Total assets less current liabilities			1,088,212		1,059,686

Creditors: amounts falling due after more than one year	8	1,043,162	1,079,849
		------------	------------
Net assets/(liabilities)		45,050	( 20,163)
		------------	------------

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		44,950	( 20,263)
		--------	--------
Shareholders funds/(deficit)		45,050	( 20,163)
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Acacia Funeral Homes Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 10 June 2026 , and are signed on behalf of the board by:

Mr P J King

Director

Company registration number: 15803623

Acacia Funeral Homes Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Causeway House, 37-39 The Causeway, Maldon, Essex, CM9 4LJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents rent receivable, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2024: 2 ) of which is the directors.

5. Tangible assets

	Freehold property
	£
Cost
At 1 January 2025 and 31 December 2025	1,440,287
	------------
Depreciation
At 1 January 2025 and 31 December 2025	–
	------------
Carrying amount
At 31 December 2025	1,440,287
	------------
At 31 December 2024	1,440,287
	------------

The freehold investment properties have been valued by the director at open market value at 31 December 2025. The historical cost of the investment property is £1,440,287.

6. Debtors

	2025	2024
	£	£
Prepayments and accrued income	5,615	–
	-------	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	33,114	29,872
Amounts owed to group undertakings	93,772	69,125
Accruals and deferred income	2,835	2,700
Corporation tax	17,187	–
Director loan accounts	370,575	401,796
	---------	---------
	517,483	503,493
	---------	---------

The loans are secured by a fixed and floating charge on all the property of the company. There is also a cross guarantee with a related party. A director has a personal guarantee on the loan.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,043,162	1,079,849
	------------	------------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	50	50	50	50
Ordinary B shares of £ 1 each	50	50	50	50
	----	----	----	----
	100	100	100	100
	----	----	----	----

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Other related parties	160,800	26,800	( 93,772)	( 69,125)
Director's loan account	–	–	( 370,575)	( 401,796)
	---------	--------	---------	---------