A & M Hadfield (Funeral Dir) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 01579794 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

A. & M. HADFIELD (FUNERAL DIRECTORS)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A M Hadfield

Miss B L L Hadfield

SECRETARY:

Miss B L L Hadfield

REGISTERED OFFICE:

247 Burton Road

Monk Bretton

Barnsley

South Yorkshire

S71 2QE

REGISTERED NUMBER:

01579794 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Barclays Bank Plc

10 - 18 Queen Street

Barnsley

South Yorkshire

S70 2AJ

FIXED ASSETS

Tangible assets

4

427,504

456,023

CURRENT ASSETS

Stocks

5

14,750

14,048

Debtors

6

300,067

318,106

Cash at bank and in hand

1,263,824

1,338,082

1,578,641

1,670,236

CREDITORS

Amounts falling due within one year

7

53,187

105,425

NET CURRENT ASSETS

1,525,454

1,564,811

TOTAL ASSETS LESS CURRENT LIABILITIES

1,952,958

2,020,834

PROVISIONS FOR LIABILITIES

9,842

10,579

NET ASSETS

1,943,116

2,010,255

CAPITAL AND RESERVES

Called up share capital

8

150

Retained earnings

1,942,966

2,010,105

SHAREHOLDERS' FUNDS

1,943,116

2,010,255

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Miss B L L Hadfield - Director

1.	STATUTORY INFORMATION

A. & M. Hadfield (Funeral Directors) 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from funeral directing is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

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:

Land and buildings

- 2% reducing balance

Motor vehicles

- 25%, 15% & 10% reducing balance

Plant and equipment

- 20% reducing balance & 33% on cost

Stocks

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

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 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.

Pension costs

The company makes employer contributions into employee private pension schemes. The annual contributions payable are charged to the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

COST

At 1 October 2024

503,968

134,380

504,509

1,142,857

Additions

-

1,617

-

1,617

Disposals

-

(23,495

)

(23,495

)

At 30 September 2025

503,968

135,997

481,014

1,120,979

DEPRECIATION

At 1 October 2024

157,415

104,851

424,568

686,834

Charge for year

6,931

7,406

11,386

25,723

Eliminated on disposal

-

(19,082

)

(19,082

)

At 30 September 2025

164,346

112,257

416,872

693,475

NET BOOK VALUE

At 30 September 2025

339,622

23,740

64,142

427,504

At 30 September 2024

346,553

29,529

79,941

456,023

5.

STOCKS

30.9.25

30.9.24

£

Stocks

14,750

14,048

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

116,155

235,582

Other debtors

85,481

79,356

Directors' current accounts

88,182

-

Prepayments and accrued income

10,249

3,168

300,067

318,106

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

4,344

18,188

Corporation tax

12,017

37,384

PAYE and NIC

82

81

Other creditors

1,552

1,491

Directors' current accounts

4,856

15,441

Accruals and deferred income

30,336

32,840

53,187

105,425

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

50

A Ordinary

£1

50

B Ordinary

£1

50

C Ordinary

£1

50

150

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

Miss B L L Hadfield

Balance outstanding at start of year

-

Amounts advanced

126,356

-

Amounts repaid

(38,174

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

88,182

-