REGISTERED NUMBER: 00359777 (England and Wales)

Unaudited Financial Statements for the Year Ended 5 April 2026

for

BUNGARD & SONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Whittle

A C Whittle

SECRETARY:

R J Whittle

REGISTERED OFFICE:

90 Sackville Road,

Hove

East Sussex

BN3 3HE

REGISTERED NUMBER:

00359777 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

73,597

68,799

CURRENT ASSETS

Stocks

6,331

7,157

Debtors

5

103,551

89,841

Cash at bank and in hand

69,871

62,499

179,753

159,497

CREDITORS

Amounts falling due within one year

6

(67,912

)

(78,542

)

NET CURRENT ASSETS

111,841

80,955

TOTAL ASSETS LESS CURRENT LIABILITIES

185,438

149,754

CREDITORS

Amounts falling due after more than one year

7

(7,490

)

(12,066

)

PROVISIONS FOR LIABILITIES

8

(18,399

)

(12,967

)

NET ASSETS

159,549

124,721

CAPITAL AND RESERVES

Called up share capital

9

2,000

2,000

Retained earnings

157,549

122,721

SHAREHOLDERS' FUNDS

159,549

124,721

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 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 22 July 2026 and were signed on its behalf by:

R J Whittle - Director

1.	STATUTORY INFORMATION

Bungard & Sons 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 company's principle place of business is the registered office.

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

Revenue from funeral operations comprises the amount recoverable from customers for the provision of funerals, income from memorials and other services, to the extent that these services have been performed or the goods supplied.

The company pays certain disbursements such as crematoria fees, burial plot costs, ministers' fees and doctors' fees on behalf of its clients which are recovered as part of the invoicing process.

Tangible fixed assets

Tangible fixed assets held for the Company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Plant & machinery

-

10% on cost

Fixtures & fittings

-

10% on cost

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on cost

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Stock comprises items which enable the company to provide funeral and memorial services.

Financial instruments

Financial liabilities, financial assets and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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 plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 6 April 2025

90,340

32,407

57,219

4,258

184,224

Additions

14,307

668

-

1,036

16,011

At 5 April 2026

104,647

33,075

57,219

5,294

200,235

DEPRECIATION

At 6 April 2025

29,460

30,549

53,215

2,201

115,425

Charge for year

8,639

528

1,001

1,045

11,213

At 5 April 2026

38,099

31,077

54,216

3,246

126,638

NET BOOK VALUE

At 5 April 2026

66,548

1,998

3,003

2,048

73,597

At 5 April 2025

60,880

1,858

4,004

2,057

68,799

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and

machinery

£

COST

At 6 April 2025

and 5 April 2026

21,167

DEPRECIATION

At 6 April 2025

4,233

Charge for year

2,117

At 5 April 2026

6,350

NET BOOK VALUE

At 5 April 2026

14,817

At 5 April 2025

16,934

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

52,263

27,321

Other debtors

51,288

62,520

103,551

89,841

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Finance leases

4,576

3,988

Trade creditors

12,208

16,177

Taxation and social security

40,977

31,489

Other creditors

10,151

26,888

67,912

78,542

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Finance leases

7,490

12,066

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

18,399

12,967

Deferred tax

£

Balance at 6 April 2025

12,967

Accelerated capital allowances

5,432

Balance at 5 April 2026

18,399

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2,000

Ordinary

£1

2,000

2,000