REGISTERED NUMBER: 00798479 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Barrells The Funeral Directors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R S Wilde

S Thetford

SECRETARY:

Miss T V Rose

REGISTERED OFFICE:

245 Fratton Road

Portsmouth

Hampshire

PO1 5PA

REGISTERED NUMBER:

00798479 (England and Wales)

ACCOUNTANTS:

Hughes Spencer

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

FIXED ASSETS

Tangible assets

4

818,716

880,171

CURRENT ASSETS

Stocks

37,362

29,760

Debtors

5

743,035

1,071,290

Investments

6

1,402,331

1,389,933

Cash at bank and in hand

2,927,180

2,500,931

5,109,908

4,991,914

CREDITORS

Amounts falling due within one year

7

687,707

802,859

NET CURRENT ASSETS

4,422,201

4,189,055

TOTAL ASSETS LESS CURRENT LIABILITIES

5,240,917

5,069,226

PROVISIONS FOR LIABILITIES

16,174

32,982

NET ASSETS

5,224,743

5,036,244

CAPITAL AND RESERVES

Called up share capital

617

617

Non distributable retained

earnings

9

270,613

212,222

Capital redemption reserve

414

414

Retained earnings

4,953,099

4,822,991

SHAREHOLDERS' FUNDS

5,224,743

5,036,244

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 27 July 2026 and were signed on its behalf by:

R S Wilde - Director

1.	STATUTORY INFORMATION

Barrells The 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.

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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Straight line over 50 years

Fixtures and fittings

-

15% on reducing balance

Motor Vehicles

-

25% on reducing balance

Computer equipment

-

20% 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

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 25 (2025 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

Vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

928,499

149,149

983,954

23,648

2,085,250

Additions

-

1,800

33,115

-

34,915

Disposals

-

(500

)

(17,276

)

-

(17,776

)

At 30 April 2026

928,499

150,449

999,793

23,648

2,102,389

DEPRECIATION

At 1 May 2025

357,339

108,435

722,288

17,017

1,205,079

Charge for year

14,870

6,167

72,838

1,326

95,201

Eliminated on disposal

-

-

(16,607

)

-

(16,607

)

At 30 April 2026

372,209

114,602

778,519

18,343

1,283,673

NET BOOK VALUE

At 30 April 2026

556,290

35,847

221,274

5,305

818,716

At 30 April 2025

571,160

40,714

261,666

6,631

880,171

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

64,330

53,505

Other debtors

369,889

352,658

434,219

406,163

Amounts falling due after more than one year:

Other debtors

308,816

665,127

Aggregate amounts

743,035

1,071,290

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

1,270,613

1,212,223

Unlisted investments

131,718

177,710

1,402,331

1,389,933

The historical cost of the listed investments amounts to £1,000,000 (2025 £1,000,000).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

34,704

15,438

Taxation and social security

186,993

317,526

Other creditors

466,010

469,895

687,707

802,859

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

15,071

10,481

Between one and five years

25,342

-

40,413

10,481

9.

RESERVES

Non

distributable

retained

earnings

£

At 1 May 2025

212,222

Revaluation of listed

investments

58,391

At 30 April 2026

270,613

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R S Wilde.