REGISTERED NUMBER: 05491442 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

NATIONWIDE MEMORIALS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Mears

T M Rutt

REGISTERED OFFICE:

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

REGISTERED NUMBER:

05491442 (England and Wales)

ACCOUNTANTS:

Edwards Chartered Accountants

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Tangible assets

4

84,396

73,801

CURRENT ASSETS

Stocks

95,253

140,652

Debtors

5

596,999

447,316

Cash at bank and in hand

22,583

38,727

714,835

626,695

CREDITORS

Amounts falling due within one year

6

608,345

539,023

NET CURRENT ASSETS

106,490

87,672

TOTAL ASSETS LESS CURRENT LIABILITIES

190,886

161,473

CREDITORS

Amounts falling due after more than one year

7

(245,905

)

(108,564

)

PROVISIONS FOR LIABILITIES

(768

)

(14,022

)

NET (LIABILITIES)/ASSETS

(55,787

)

38,887

CAPITAL AND RESERVES

Called up share capital

125

125

Retained earnings

(55,912

)

38,762

SHAREHOLDERS' FUNDS

(55,787

)

38,887

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

S J Mears - Director

1.	STATUTORY INFORMATION

Nationwide Memorials 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

95,210

3,102

34,317

132,629

Additions

-

-

46,195

46,195

Disposals

-

-

(34,317

)

(34,317

)

At 30 April 2025

95,210

3,102

46,195

144,507

DEPRECIATION

At 1 May 2024

40,264

1,606

16,958

58,828

Charge for year

8,242

375

9,986

18,603

Eliminated on disposal

-

-

(17,320

)

(17,320

)

At 30 April 2025

48,506

1,981

9,624

60,111

NET BOOK VALUE

At 30 April 2025

46,704

1,121

36,571

84,396

At 30 April 2024

54,946

1,496

17,359

73,801

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2024

65,220

-

65,220

Additions

-

46,195

46,195

At 30 April 2025

65,220

46,195

111,415

DEPRECIATION

At 1 May 2024

22,915

-

22,915

Charge for year

6,345

9,624

15,969

At 30 April 2025

29,260

9,624

38,884

NET BOOK VALUE

At 30 April 2025

35,960

36,571

72,531

At 30 April 2024

42,305

-

42,305

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

173,443

207,303

Other debtors

423,556

240,013

596,999

447,316

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

48,750

17,768

Hire purchase contracts

20,792

11,740

Trade creditors

462,309

444,660

Taxation and social security

71,536

62,257

Other creditors

4,958

2,598

608,345

539,023

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

224,583

86,063

Hire purchase contracts

21,322

22,501

245,905

108,564

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £7,396 were paid to the directors .

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors, jointly.