Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13512409 Mrs L A Simmons Mr S T Love Mr C S Simmons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13512409 2024-12-31 13512409 2025-12-31 13512409 2025-01-01 2025-12-31 13512409 frs-core:CurrentFinancialInstruments 2025-12-31 13512409 frs-core:ComputerEquipment 2025-12-31 13512409 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13512409 frs-core:ComputerEquipment 2024-12-31 13512409 frs-core:FurnitureFittings 2025-12-31 13512409 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13512409 frs-core:FurnitureFittings 2024-12-31 13512409 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 13512409 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 13512409 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 13512409 frs-core:MotorVehicles 2025-12-31 13512409 frs-core:MotorVehicles 2025-01-01 2025-12-31 13512409 frs-core:MotorVehicles 2024-12-31 13512409 frs-core:PlantMachinery 2025-12-31 13512409 frs-core:PlantMachinery 2025-01-01 2025-12-31 13512409 frs-core:PlantMachinery 2024-12-31 13512409 frs-core:ShareCapital 2025-12-31 13512409 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13512409 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13512409 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13512409 frs-bus:SmallEntities 2025-01-01 2025-12-31 13512409 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13512409 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13512409 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 13512409 frs-bus:OrdinaryShareClass1 2025-12-31 13512409 frs-bus:Director1 2025-01-01 2025-12-31 13512409 frs-bus:Director2 2025-01-01 2025-12-31 13512409 frs-bus:Director3 2025-01-01 2025-12-31 13512409 frs-countries:EnglandWales 2025-01-01 2025-12-31 13512409 2023-12-31 13512409 2024-12-31 13512409 2024-01-01 2024-12-31 13512409 frs-core:CurrentFinancialInstruments 2024-12-31 13512409 frs-core:ShareCapital 2024-12-31 13512409 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13512409 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 13512409
Love's Independent Funeral Directors Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Love's Independent Funeral Directors Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Love's Independent Funeral Directors Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13512409

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 206,954 |  | 228,799
|  |  | 206,954 |  | 228,799
CURRENT ASSETS
Debtors | 5 | 46,521 |  | 8,160 |
Cash at bank and in hand |  | 141,379 |  | 102,951 |
|  | 187,900 |  | 111,111 |
Creditors: Amounts Falling Due Within One Year | 6 | (370,285 ) |  | (363,530 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (182,385 ) |  | (252,419 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,569 |  | (23,620 )
NET ASSETS/(LIABILITIES) |  |  | 24,569 |  | (23,620 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 24,469 |  | (23,720 )
SHAREHOLDERS' FUNDS |  |  | 24,569 |  | (23,620)

Page 1
Page 2
Love's Independent Funeral Directors Limited
Balance Sheet (continued)
As At 31 December 2025
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs L A Simmons Director | Mr S T Love Director | Mr C S Simmons Director
29 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Love's Independent Funeral Directors Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Love's Independent Funeral Directors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13512409 . The registered office is Primrose Cottage, 10 Mill Street, Stafford, Staffordshire, ST16 2AJ.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from services provided during the planning of funeral arrangements are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the funeral takes place.
Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
Interest receivable
Interest income is recognised using the effective interest method and is recognised as the company's right to receive payment is established.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributeable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Leasehold | Over the period of the lease
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 10% & 20% on reducing balance
Fixtures & Fittings | 20% on cost
Computer Equipment | Straight line over 3 years

2.4. Leasing and Hire Purchase Contracts
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. 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.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit or loss in the period to which they relate to.
Page 3
Page 4
Love's Independent Funeral Directors Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 13)
13 13
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 109,978 | 47,323 | 180,459 | 2,698
Additions | - | 6,124 | - | -
As at 31 December 2025 | 109,978 | 53,447 | 180,459 | 2,698
Depreciation
As at 1 January 2025 | 27,495 | 22,399 | 61,550 | 1,531
Provided during the period | 9,164 | 6,210 | 12,047 | 540
As at 31 December 2025 | 36,659 | 28,609 | 73,597 | 2,071
Net Book Value
As at 31 December 2025 | 73,319 | 24,838 | 106,862 | 627
As at 1 January 2025 | 82,483 | 24,924 | 118,909 | 1,167

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 5,717 | 346,175
Additions | 1,646 | 7,770
As at 31 December 2025 | 7,363 | 353,945
Depreciation
As at 1 January 2025 | 4,401 | 117,376
Provided during the period | 1,654 | 29,615
As at 31 December 2025 | 6,055 | 146,991
Net Book Value
As at 31 December 2025 | 1,308 | 206,954
As at 1 January 2025 | 1,316 | 228,799

Page 4
Page 5
Love's Independent Funeral Directors Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 42,314 |  | 4,028
Prepayments and accrued income | 4,207 |  | 4,132
| 46,521 |  | 8,160

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,450 |  | 2,480
Other taxes and social security | 2,420 |  | 1,424
Other creditors | 355 |  | 233
Accruals and deferred income | 2,947 |  | 2,780
Directors' loan accounts | 350,113 |  | 356,613
| 370,285 |  | 363,530

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

8. Capital Commitments
Total financial commitments, guarentees and contingencies which are not included in the balance sheet amount to £27,500 (2024: £42,500).
Page 5