REGISTERED NUMBER: 08353914 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Meridian Funeral Home Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C P Kenyon

Mr B Kenyon

Mr A D Leaver

SECRETARY:

REGISTERED OFFICE:

155 Eaves Lane

Chorley

Lancashire

PR6 0TB

REGISTERED NUMBER:

08353914 (England and Wales)

ACCOUNTANTS:

Stephen Andrews & Co Limited

186 Eaves Lane

Chorley

Lancashire

PR6 0AU

FIXED ASSETS

Tangible assets

4

445,579

458,728

CURRENT ASSETS

Debtors

5

99,128

98,743

Cash at bank and in hand

555,045

557,962

654,173

656,705

CREDITORS

Amounts falling due within one year

6

134,845

108,244

NET CURRENT ASSETS

519,328

548,461

TOTAL ASSETS LESS CURRENT LIABILITIES

964,907

1,007,189

PROVISIONS FOR LIABILITIES

92,285

94,352

NET ASSETS

872,622

912,837

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

872,522

912,737

SHAREHOLDERS' FUNDS

872,622

912,837

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 17th July 2026 and were signed on its behalf by:

Mr C P Kenyon - Director

1.	STATUTORY INFORMATION

Meridian Funeral Home 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 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.

Land and buildings

-

10% on reducing balance

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

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 10 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

175,752

447,830

623,582

Additions

-

150,434

150,434

Disposals

-

(118,000

)

(118,000

)

At 31st March 2026

175,752

480,264

656,016

DEPRECIATION

At 1st April 2025

30,424

134,430

164,854

Charge for year

14,533

104,643

119,176

Eliminated on disposal

-

(73,593

)

(73,593

)

At 31st March 2026

44,957

165,480

210,437

NET BOOK VALUE

At 31st March 2026

130,795

314,784

445,579

At 31st March 2025

145,328

313,400

458,728

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

88,628

88,243

Other debtors

10,500

10,500

99,128

98,743

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

12,215

13,282

Taxation and social security

79,363

56,610

Other creditors

43,267

38,352

134,845

108,244

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100