PJK Funeral Directors Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08848547

PJK Funeral Directors Ltd

Filleted Unaudited Financial Statements

31 December 2025

PJK Funeral Directors Ltd

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		263,083		287,735

Current assets

Stocks		3,500	3,500
Debtors	8	478,159	451,046
Cash at bank and in hand		333,667	200,802
		---------	---------
		815,326	655,348

Creditors: amounts falling due within one year	9	199,406		184,705
		---------		---------
Net current assets			615,920		470,643
			---------		---------
Total assets less current liabilities			879,003		758,378

Creditors: amounts falling due after more than one year	10	7,028	33,549
		---------	---------
Net assets		871,975	724,829
		---------	---------

Capital and reserves

Called up share capital	11	100	100
Profit and loss account		871,875	724,729
		---------	---------
Shareholders funds		871,975	724,829
		---------	---------

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 income and retained earnings 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 .

PJK Funeral Directors Ltd

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:

Mrs M R Bone	Mr P J King
Director	Director

Company registration number: 08848547

PJK Funeral Directors Ltd

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, England.

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.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

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.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	10% straight line
Plant & machinery	-	20% straight line
Motor Vehicles	-	20% straight line
Office equipment/fixtures & fittings	-	20 % straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured 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 the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 year amounted to 20 (2024: 18 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 January 2025	178,000
Additions	–
Disposals of previously acquired businesses	( 178,000)
	---------
At 31 December 2025	–
	---------
Amortisation
At 1 January 2025	178,000
Charge for the year	–
Disposals of previously acquired businesses	( 178,000)
	---------
At 31 December 2025	–
	---------
Carrying amount
At 31 December 2025	–
	---------
At 31 December 2024	–
	---------

6. Tangible assets

	Land and buildings	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2025	226,481	75,988	761,459	26,390	1,090,318
Additions	–	2,040	20,990	1,589	24,619
Disposals	( 23,368)	–	–	–	( 23,368)
	---------	--------	---------	--------	------------
At 31 December 2025	203,113	78,028	782,449	27,979	1,091,569
	---------	--------	---------	--------	------------
Depreciation
At 1 January 2025	22,216	64,452	692,367	23,548	802,583
Charge for the year	2,416	5,891	28,788	1,271	38,366
Disposals	( 12,463)	–	–	–	( 12,463)
	---------	--------	---------	--------	------------
At 31 December 2025	12,169	70,343	721,155	24,819	828,486
	---------	--------	---------	--------	------------
Carrying amount
At 31 December 2025	190,944	7,685	61,294	3,160	263,083
	---------	--------	---------	--------	------------
At 31 December 2024	204,265	11,536	69,092	2,842	287,735
	---------	--------	---------	--------	------------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 December 2025	19,576
	--------
At 31 December 2024	24,573
	--------

7. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025	175,000
Disposals	( 175,000)
	---------
At 31 December 2025	–
	---------
Impairment
At 1 January 2025	175,000
Disposals	( 175,000)
	---------
At 31 December 2025	–
	---------

Carrying amount
At 31 December 2025	–
	---------
At 31 December 2024	–
	---------

8. Debtors

	2025	2024
	£	£
Trade debtors	68,430	79,634
Amounts owed by group undertakings	384,141	352,275
Prepayments and accrued income	25,588	2,607
Other debtors	–	16,530
	---------	---------
	478,159	451,046
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	58,135	60,540
Accruals and deferred income	51,383	32,932
Corporation tax	48,219	46,992
Social security and other taxes	11,309	9,936
Obligations under finance leases and hire purchase contracts	26,521	26,521
Director loan accounts	–	673
Other creditors	3,839	7,111
	---------	---------
	199,406	184,705
	---------	---------

The obligations under hire purchase contracts are secured on the assets to which they relate.

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

	2025	2024
	£	£
Obligations under finance leases and hire purchase contracts	7,028	33,549
	-------	--------

The obligations under hire purchase contracts are secured on the assets to which they relate.

11. Called up share capital

Issued, called up and fully paid

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

12. Charges on assets

There is a fixed and floating charge in place on the property of the company for security of loans held in a related company.

13. 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)	384,141	352,275
Director's loan account	–	–	–	( 673)
	---------	--------	---------	---------

The company is parent company and has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with wholly owned group companies or other companies within the group.