Howarth's Funeral Service Ltd

(Registration number: 11282982)
Abridged Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	1,172,605	1,251,408
Current assets
Stocks		40,334	40,548
Debtors		637,007	635,373
Cash at bank and in hand		741,362	527,111
		1,418,703	1,203,032
Creditors: Amounts falling due within one year		(317,914)	(367,123)
Net current assets		1,100,789	835,909
Total assets less current liabilities		2,273,394	2,087,317
Accruals and deferred income		(3,480)	(3,480)
Net assets		2,269,914	2,083,837
Capital and reserves
Called up share capital		100	100
Retained earnings		2,269,814	2,083,737
Shareholders' funds		2,269,914	2,083,837

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 June 2026, and confirmed on the Board's behalf by:
 

J F Howarth Director

Howarth's Funeral Service Ltd

Notes to the Unaudited Abridged Financial Accounts for the Year Ended 31 March 2026

1	General information

These financial statements were authorised for issue by the Board on 25 June 2026.

The company is a private company limited by share capital, incorporated in England and Wales. The company's registration number is 11282982. The business and registered office address is Peel House, 638 Blackburn Road, Astley Bridge, Bolton, BL1 7AL.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial accounts are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial accounts have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the invoiced value of goods and services.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Properties	30 year straight line method
Fixtures, fittings & equipment	10% Reducing balance method
Motor Vehicles	10% Reducing balance method

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion, and selling costs.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2025 - 13).

Howarth's Funeral Service Ltd

Notes to the Unaudited Abridged Financial Accounts for the Year Ended 31 March 2026

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	78,803	83,816

5	Tangible assets

	Total £
Cost or valuation
At 1 April 2025	1,674,109
At 31 March 2026	1,674,109
Depreciation
At 1 April 2025	422,701
Charge for the year	78,803
At 31 March 2026	501,504
Carrying amount
At 31 March 2026	1,172,605
At 31 March 2025	1,251,408

6	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £47,411 (2025 - £58,145).

Amounts disclosed in the balance sheet

Included in the balance sheet are employer pension contributions paid after date of £337 (2025 - £183).

7	Related party transactions

Hawley Homes Limited, which shares several directors and shareholders with Howarth's Funeral Service Ltd, has a loan account with the company. The value of the loan at the year end was £550,318 (2025 - £550,000). No interest has been charged on this loan and it is repayable on demand.