Andrew Johnson Funeral Services Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 07374826

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,658		49,302
Investments	5		94,900		94,900

			136,558		144,202
CURRENT ASSETS
Cash at bank and in hand		136,595		157,780

		136,595		157,780
Creditors: Amounts Falling Due Within One Year	6	(95,638 )		(109,820 )

NET CURRENT ASSETS (LIABILITIES)			40,957		47,960

TOTAL ASSETS LESS CURRENT LIABILITIES			177,515		192,162

Creditors: Amounts Falling Due After More Than One Year	7		(15,358 )		(21,964 )

NET ASSETS			162,157		170,198

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			162,057		170,098

SHAREHOLDERS' FUNDS			162,157		170,198

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Andrew Johnson Funeral Services Limited

Statement of Financial Position (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mrs Lisa Johnson

Director

21/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Andrew Johnson Funeral Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07374826 . The registered office is 156 Plumstead Common Road, London, London, SE18 2UL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision

of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax,

returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

It is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

2.3. Tangible Fixed Assets and Depreciation

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 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:

Motor Vehicles	25% on written-down value
Fixtures & Fittings	15% on written-down value
Computer Equipment	33.33% On Straight Line

2.4. Leasing and Hire Purchase Contracts

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.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and

rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the

present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the

shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in

the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease

obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

2.5. Taxation

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change

attributable to an item of income or expense recognised as other comprehensive income is also recognised

directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or

substantively enacted by the reporting date in the countries where the company operates and generates taxable

income.

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Andrew Johnson Funeral Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Pensions

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.

2.7. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid

investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of

change in value.

2.8. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing

borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of

transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account

over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable

and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement

of the liability for at least twelve months after the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	79,039	29,035	-	108,074
Additions	-	3,917	182	4,099

As at 30 September 2025	79,039	32,952	182	112,173

Depreciation
As at 1 October 2024	42,042	16,730	-	58,772
Provided during the period	9,249	2,433	61	11,743

As at 30 September 2025	51,291	19,163	61	70,515

Net Book Value
As at 30 September 2025	27,748	13,789	121	41,658

As at 1 October 2024	36,997	12,305	-	49,302

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Andrew Johnson Funeral Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Investments

	Listed	Unlisted	Total
	£	£	£
Cost or Valuation
As at 1 October 2024	44,900	50,000	94,900

As at 30 September 2025	44,900	50,000	94,900

Provision
As at 1 October 2024	-	-	-

As at 30 September 2025	-	-	-

Net Book Value
As at 30 September 2025	44,900	50,000	94,900

As at 1 October 2024	44,900	50,000	94,900

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	66,068	51,902
Other creditors	13,747	38,486
Taxation and social security	15,823	19,432

	95,638	109,820

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,546
Bank loans	1,746	3,003
Other loans	13,612	17,415

	15,358	21,964

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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Andrew Johnson Funeral Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	24,000	47,000

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

An interim dividend of £24,000 (2024 - £47,000) was declared during the financial year ending 30 September, 2025.

10. Related Party Transactions

The directors' remuneration for the year was £37,569.96.

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