REGISTERED NUMBER: 08393942 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

D J HALL JOINERY & FUNERAL DIRECTORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Hall

Mrs J Hall-Palmer

SECRETARY:

Mrs J Hall-Palmer

REGISTERED OFFICE:

Verne House

62 King Street

Southwell

Nottinghamshire

NG25 0EN

REGISTERED NUMBER:

08393942 (England and Wales)

ACCOUNTANTS:

Beeley Hawley & Co. Ltd

Chartered Accountants

42-44 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BL

FIXED ASSETS

Intangible assets

4

-

7,917

Tangible assets

5

519,824

567,528

519,824

575,445

CURRENT ASSETS

Stocks

7,480

7,430

Debtors

6

65,360

48,476

Cash at bank and in hand

794,285

742,260

867,125

798,166

CREDITORS

Amounts falling due within one year

7

38,715

32,268

NET CURRENT ASSETS

828,410

765,898

TOTAL ASSETS LESS CURRENT LIABILITIES

1,348,234

1,341,343

PROVISIONS FOR LIABILITIES

59,047

67,778

NET ASSETS

1,289,187

1,273,565

CAPITAL AND RESERVES

Called up share capital

576,470

576,470

Share premium

35,128

35,128

Retained earnings

677,589

661,967

SHAREHOLDERS' FUNDS

1,289,187

1,273,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 29th July 2026 and were signed on its behalf by:

S Hall - Director

1.	STATUTORY INFORMATION

D J Hall Joinery & Funeral Directors Ltd 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 as modified by the revaluation of certain assets.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twelve years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible assets

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

Land and buildings

-

50 years on freehold buildings element

Plant and machinery etc

-

33% on cost, 20% on cost less residual balance, 15% on cost and 10% 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.

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 10 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

95,000

AMORTISATION

At 1st November 2024

87,083

Charge for year

7,917

At 31st October 2025

95,000

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

7,917

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st November 2024

306,128

427,638

733,766

Additions

-

2,656

2,656

At 31st October 2025

306,128

430,294

736,422

DEPRECIATION

At 1st November 2024

61,356

104,882

166,238

Charge for year

6,123

44,237

50,360

At 31st October 2025

67,479

149,119

216,598

NET BOOK VALUE

At 31st October 2025

238,649

281,175

519,824

At 31st October 2024

244,772

322,756

567,528

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

32,711

46,244

Other debtors

32,649

2,232

65,360

48,476

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,304

156

Tax

17,436

18,643

Social security and other taxes

1,497

2,246

Other creditors

6,290

7,034

Directors' loan accounts

-

1

Accrued expenses

4,188

4,188

38,715

32,268

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st October 2025 and 31st October 2024:

2025

2024

£

£

Mrs J Hall-Palmer

Balance outstanding at start of year

-

-

Amounts advanced

30,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,000

-

S Hall

Balance outstanding at start of year

(1

)

(1

)

Amounts advanced

276

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

275

(1

)