REGISTERED NUMBER: 03757061 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

BRISTOL MEMORIAL WOODLANDS LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

9

DIRECTORS:

C Wilcox

C H Baker

P H Baker

D J Sinclair Rae

REGISTERED OFFICE:

C/O Memorial Woodlands

Earthcott Green

Alveston

Bristol

BS35 3TA

REGISTERED NUMBER:

03757061 (England and Wales)

ACCOUNTANTS:

Poole Waterfield Limited

Ground Floor

Custom House

Waterfront East

Brierley Hill

West Midlands

DY5 1XH

FIXED ASSETS

Tangible assets

4

1,517,661

1,543,088

CURRENT ASSETS

Stocks

1,154,058

1,268,881

Debtors

5

135,079

146,259

Cash at bank and in hand

856,255

741,597

2,145,392

2,156,737

CREDITORS

Amounts falling due within one year

6

1,183,800

1,387,307

NET CURRENT ASSETS

961,592

769,430

TOTAL ASSETS LESS CURRENT LIABILITIES

2,479,253

2,312,518

CREDITORS

Amounts falling due after more than one year

7

(424,315

)

(482,555

)

PROVISIONS FOR LIABILITIES

10

(159,593

)

(154,154

)

NET ASSETS

1,895,345

1,675,809

CAPITAL AND RESERVES

Called up share capital

11

895

895

Share premium

208,052

208,052

Revaluation reserve

362,500

360,000

Capital redemption reserve

106

106

Retained earnings

1,323,792

1,106,756

SHAREHOLDERS' FUNDS

1,895,345

1,675,809

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 6 August 2026 and were signed on its behalf by:

C H Baker - Director

1.	STATUTORY INFORMATION

Bristol Memorial Woodlands 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Bristol Memorial Woodlands Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover in relation to funeral services is recognised on the date of the service. Turnover in relation to the sale of plots is recognised when a specific plot allocation is made.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Depreciation is provided on freehold buildings on a straight line basis at 2% or 25% per annum, or over 10 years.

Motor vehicles subject to extensive restoration are not depreciated until the restoration is complete.

Stocks

Stock represents the cost of unsold burial plots at the end of each accounting period.

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 34 (2025 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Fixtures

land and

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 May 2025

1,804,730

312,843

359,789

61,140

2,538,502

Additions

28,736

64,702

16,098

8,025

117,561

At 30 April 2026

1,833,466

377,545

375,887

69,165

2,656,063

DEPRECIATION

At 1 May 2025

499,912

230,166

215,490

49,846

995,414

Charge for year

84,469

36,845

9,423

12,251

142,988

At 30 April 2026

584,381

267,011

224,913

62,097

1,138,402

NET BOOK VALUE

At 30 April 2026

1,249,085

110,534

150,974

7,068

1,517,661

At 30 April 2025

1,304,818

82,677

144,299

11,294

1,543,088

Cost or valuation at 30 April 2026 is represented by:

Freehold

Fixtures

land and

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2015

500,000

-

-

-

500,000

Cost

1,333,466

377,545

375,887

69,165

2,156,063

1,833,466

377,545

375,887

69,165

2,656,063

If freehold land and property had not been revalued they would have been included at the following historical cost:

30.4.26

30.4.25

£

£

Cost

1,333,466

1,304,730

Aggregate depreciation

474,381

399,912

Freehold land and property were valued on an open market basis on 10 July 2015 by Christie & Co .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

94,376

92,587

Other debtors

40,703

53,672

135,079

146,259

Included in other debtors there is an amount of £26,000 (2025 - £34,685) outstanding from a member of the board of directors.The balance is unsecured and interest free.The movement in the loan balance during the year consists of advances of £0 and credits of £8,685.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts (see note 8)

55,945

58,346

Trade creditors

165,269

124,025

Taxation and social security

130,010

148,409

Other creditors

832,576

1,056,527

1,183,800

1,387,307

Creditors within one year includes redeemable "C" shares of £1,000 (2025 - £1,000).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans (see note 8)

424,315

482,555

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

220,715

234,293

8.

LOANS

An analysis of the maturity of loans is given below:

30.4.26

30.4.25

£

£

Amounts falling due within one year or on demand:

Bank loans

55,945

58,346

Amounts falling due between two and five years:

Bank loans - 2-5 years

203,600

248,262

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

220,715

234,293

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Bank loans

480,260

540,901

As at 30th April 2026 the bank borrowing facilities of the company were secured by:

a) fixed and floating charges on all property and assets.

b) specific legal charges and debentures over the company's land and buildings.

10.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax on plant &

machinery etc

62,093

54,154

Deferred tax on property

revaluation

97,500

100,000

159,593

154,154

Deferred

Other

tax

provisions

£

£

Balance at 1 May 2025

54,154

100,000

Provided during year

7,939

(2,500

)

Balance at 30 April 2026

62,093

97,500

The balance of £62,093 (2025 - £54,154) above relates to accelerated capital allowances.

The balance of £97,500 (2025 - £100,000) above relates to deferred tax arising on the property revaluation reserve.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

894

Ordinary

£1

894

894

1

B

£1

1

1

895

895

During the year ended 30th April 2024 the company issued a redeemable "C" share of £1 for a premium of £999. This share is included as a liability of £1,000 in note 9 (note 6 in the accounts filed at Companies House).

12.	FINANCIAL COMMITMENTS

The company is subject to an operating lease commitment of £16,000 per year expiring in 2028.

13.	RELATED PARTY DISCLOSURES

The amounts owed to related parties are as follows:

30.4.26

30.4.25

£

£

Bristol Memorial Woodlands Trust

4,605

109,460

A trustee of Bristol Memorial Woodlands Trust ("The Trust") is a director of Bristol Memorial Woodlands Limited ("BMWL")

During the year donations were paid to the Trust totalling £80,673 (2025 - £Nil).

Historically, certain ground maintenance costs relating to the Trust have been met by BMWL. With the agreement BMWL and the the Trust these costs, incurred in the current and recent past years, have now been recharged to the Trust and are reflected as income of £99,275 (2025- £nil) to BMWL in these financial statements.

14.	ULTIMATE CONTROLLING PARTY

The controlling party is C H Baker.