ARKA Original funerals Ltd - Filleted accounts

Registered number

04967273

ARKA Original funerals Ltd

Filleted Accounts

30 April 2026

ARKA Original funerals Ltd
Registered number:		04967273
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		158,954			170,097

Current assets
Stocks		3,550			3,375
Debtors	4	32,818			45,414
Cash at bank and in hand		205,766			169,507
		242,134			218,296

Creditors: amounts falling due within one year	5	(65,913)			(51,161)

Net current assets			176,221			167,135

Net assets			335,175			337,232

Capital and reserves
Called up share capital			100			100
Profit and loss account			335,075			337,132

Shareholders' funds			335,175			337,232

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms Cara Mair
Director
Approved by the board on 31 July 2026

ARKA Original funerals Ltd
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			2% Straight line basis
	Leasehold land and buildings			Over the lease term of 5 Years
	Plant and machinery			25% Straight line basis
	Fixtures, fittings, tools and equipment			25% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					6		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	168,607		39,071		57,560		265,238
	Additions	-		1,098		-		1,098
	Disposals	-		(2,415)		-		(2,415)
	At 30 April 2026	168,607		37,754		57,560		263,921

	Depreciation
	At 1 May 2025	29,083		18,745		47,313		95,141
	Charge for the year	2,371		7,308		2,562		12,241
	On disposals	-		(2,415)		-		(2,415)
	At 30 April 2026	31,454		23,638		49,875		104,967

	Net book value
	At 30 April 2026	137,153		14,116		7,685		158,954
	At 30 April 2025	139,524		20,326		10,247		170,097


4	Debtors					2026		2025
£							£

	Trade debtors					22,906		31,078
	Other debtors					9,912		14,336
						32,818		45,414


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					47,026		30,714
	Taxation and social security costs					14,561		19,996
	Other creditors					4,326		451
						65,913		51,161


6	Controlling party

	The Company is owned and controlled by it's sole Director.


7	Other information

	ARKA Original funerals Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	20 Ash Grove
	Haywards Heath
	West Sussex
	RH16 4PZ