Company Registration No. 11014061 (England and Wales)
Carl Hogg & Susan Fields Funeral Service Ltd
Unaudited accounts
for the year ended 31 October 2025
Carl Hogg & Susan Fields Funeral Service Ltd
Unaudited accounts
Contents
Carl Hogg & Susan Fields Funeral Service Ltd
Company Information
for the year ended 31 October 2025
Directors
Carl Hogg
Susan Fields
Company Number
11014061 (England and Wales)
Registered Office
49 Heath Street
Golborne
WA3 3BS
Accountants
FAO Accountancy Services Ltd
101 Melrose Drive
Wigan
WN3 6EG
Carl Hogg & Susan Fields Funeral Service Ltd
Statement of financial position
as at 31 October 2025
Tangible assets
156,060
157,663
Cash at bank and in hand
104
1,075
Creditors: amounts falling due within one year
(41,436)
(44,140)
Net current liabilities
(30,668)
(21,695)
Total assets less current liabilities
125,392
135,968
Creditors: amounts falling due after more than one year
(125,108)
(135,532)
Called up share capital
130
130
Capital redemption reserve
70
70
Profit and loss account
84
236
Shareholders' funds
284
436
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
Susan Fields
Director
Company Registration No. 11014061
Carl Hogg & Susan Fields Funeral Service Ltd
Notes to the Accounts
for the year ended 31 October 2025
Carl Hogg & Susan Fields Funeral Service Ltd is a private company, limited by shares, registered in England and Wales, registration number 11014061. The registered office is 49 Heath Street, Golborne, WA3 3BS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on Cost
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Carl Hogg & Susan Fields Funeral Service Ltd
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 November 2024
150,265
18,729
22,085
660
191,739
Additions
-
-
5,500
-
5,500
At 31 October 2025
150,265
18,729
27,585
660
197,239
At 1 November 2024
5,209
14,710
13,787
370
34,076
Charge for the year
2,605
1,005
3,449
44
7,103
At 31 October 2025
7,814
15,715
17,236
414
41,179
At 31 October 2025
142,451
3,014
10,349
246
156,060
At 31 October 2024
145,056
4,019
8,298
290
157,663
Amounts falling due within one year
Trade debtors
3,088
15,249
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
11,709
8,820
Obligations under finance leases and hire purchase contracts
2,363
3,150
Trade creditors
18,025
16,920
Taxes and social security
9,227
15,138
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
125,108
133,169
Obligations under finance leases and hire purchase contracts
-
2,363
8
Transactions with related parties
The company leased a premises from CHSF Services Ltd and CSH Funeral Service Ltd - companies under common control. Transactions during the year totalled £13,397
9
Average number of employees
During the year the average number of employees was 4 (2024: 3).