REGISTERED NUMBER: 14615251 (England and Wales)

VARIETY FUNERALS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs S Howarth

REGISTERED OFFICE:

Plum Park Estate

Paulerspury

Towcester

Northamptonshire

NN12 6LQ

REGISTERED NUMBER:

14615251 (England and Wales)

AUDITORS:

Folkes Worton LLP

Chartered Accountants and Statutory Auditor

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

FIXED ASSETS

Intangible assets

4

20,200

8,960

Tangible assets

5

9,747

7,692

Investments

6

1,653,319

181,108

1,683,266

197,760

CURRENT ASSETS

Debtors

7

144,370

113,103

Cash at bank

764,118

206,044

908,488

319,147

CREDITORS

Amounts falling due within one year

8

609,133

322,390

NET CURRENT ASSETS/(LIABILITIES)

299,355

(3,243

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,982,621

194,517

CREDITORS

Amounts falling due after more than one year

9

(1,569,269

)

(184,047

)

PROVISIONS FOR LIABILITIES

(9,449

)

-

NET ASSETS

403,903

10,470

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

403,893

10,460

SHAREHOLDERS' FUNDS

403,903

10,470

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 director and authorised for issue on 14 September 2026 and were signed by:

Mrs S Howarth - Director

1.	STATUTORY INFORMATION

Variety Funerals 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.

Turnover

Turnover represents net sales of goods/services, excluding value added tax

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated losses.

Computer software is being amortised evenly over its estimated useful life of 5 years.

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

-

15% on reducing balance

Computer equipment

-

25% 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 5 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2025

11,200

Additions

16,850

At 30 June 2026

28,050

AMORTISATION

At 1 July 2025

2,240

Charge for year

5,610

At 30 June 2026

7,850

NET BOOK VALUE

At 30 June 2026

20,200

At 30 June 2025

8,960

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2025

3,580

6,508

10,088

Additions

2,259

1,848

4,107

At 30 June 2026

5,839

8,356

14,195

DEPRECIATION

At 1 July 2025

608

1,788

2,396

Charge for year

560

1,492

2,052

At 30 June 2026

1,168

3,280

4,448

NET BOOK VALUE

At 30 June 2026

4,671

5,076

9,747

At 30 June 2025

2,972

4,720

7,692

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 July 2025

181,108

Additions

1,348,989

Revaluations

123,222

At 30 June 2026

1,653,319

NET BOOK VALUE

At 30 June 2026

1,653,319

At 30 June 2025

181,108

Cost or valuation at 30 June 2026 is represented by:

Other

investments

£

Valuation in 2025

4,389

Valuation in 2026

123,222

Cost

1,525,708

1,653,319

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Trade debtors

83,897

78,943

Other debtors

60,473

34,160

144,370

113,103

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Trade creditors

82,055

86,263

Tax

104,715

-

Social security and other taxes

2,858

(89

)

Pension

1,006

221

VAT

37,304

-

Other creditors

5,714

46,261

Wages control account

13,080

-

Directors' loan accounts

-

37,826

Accruals

188,038

134,236

Deferred income

174,363

17,672

609,133

322,390

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

as restated

£

£

Directors' loan accounts

-

25,000

Deferred income

1,569,269

159,047

1,569,269

184,047

Other creditors represent subordinated loans.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nigel Meredith FCA (Senior Statutory Auditor)

for and on behalf of Folkes Worton LLP

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption available under Section 1A of FRS 102 and has therefore not disclosed transactions with the director in their capacity as shareholder and director where such transactions were entered into under normal market conditions.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S Howarth.