Acorah Software Products - Accounts Production 19.4.300 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 06552227 Mr Michael Emery Mrs Gillian Emery Mr Phillip Emery Mr Phillip Emery iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06552227 2025-04-30 06552227 2026-04-30 06552227 2025-05-01 2026-04-30 06552227 frs-core:CurrentFinancialInstruments 2026-04-30 06552227 frs-core:Non-currentFinancialInstruments 2026-04-30 06552227 frs-core:ComputerEquipment 2026-04-30 06552227 frs-core:ComputerEquipment 2025-05-01 2026-04-30 06552227 frs-core:ComputerEquipment 2025-04-30 06552227 frs-core:FurnitureFittings 2026-04-30 06552227 frs-core:FurnitureFittings 2025-05-01 2026-04-30 06552227 frs-core:FurnitureFittings 2025-04-30 06552227 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 06552227 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 06552227 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 06552227 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 06552227 frs-core:MotorVehicles 2026-04-30 06552227 frs-core:MotorVehicles 2025-05-01 2026-04-30 06552227 frs-core:MotorVehicles 2025-04-30 06552227 frs-core:PlantMachinery 2026-04-30 06552227 frs-core:PlantMachinery 2025-05-01 2026-04-30 06552227 frs-core:PlantMachinery 2025-04-30 06552227 frs-core:ShareCapital 2026-04-30 06552227 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 06552227 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 06552227 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 06552227 frs-bus:SmallEntities 2025-05-01 2026-04-30 06552227 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 06552227 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 06552227 frs-bus:Director1 2025-05-01 2026-04-30 06552227 frs-bus:Director2 2025-05-01 2026-04-30 06552227 frs-bus:Director3 2025-05-01 2026-04-30 06552227 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 06552227 frs-countries:EnglandWales 2025-05-01 2026-04-30 06552227 2024-04-30 06552227 2025-04-30 06552227 2024-05-01 2025-04-30 06552227 frs-core:CurrentFinancialInstruments 2025-04-30 06552227 frs-core:Non-currentFinancialInstruments 2025-04-30 06552227 frs-core:ShareCapital 2025-04-30 06552227 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Phillip Emery Funeral Directors Limited
Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06552227
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 332,332 316,196
332,332 316,196
CURRENT ASSETS
Debtors 5 9,648 10,118
Cash at bank and in hand 73,379 58,839
83,027 68,957
Creditors: Amounts Falling Due Within One Year 6 (116,035 ) (110,107 )
NET CURRENT ASSETS (LIABILITIES) (33,008 ) (41,150 )
TOTAL ASSETS LESS CURRENT LIABILITIES 299,324 275,046
Creditors: Amounts Falling Due After More Than One Year 7 (72,052 ) (87,323 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,554 ) (446 )
NET ASSETS 225,718 187,277
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 225,518 187,077
SHAREHOLDERS' FUNDS 225,718 187,277
Page 1
Page 2
For the year ending 30 April 2026 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 Profit and Loss Account.
On behalf of the board
Mr Phillip Emery
Director
10 September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Phillip Emery Funeral Directors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06552227 . The registered office is Bedford House, 15 Bow Street, Rugeley, Staffordshire, WS15 2BT.
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 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0
Leasehold 0
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2025 307,474 22,386 58,808 44,660
Additions - - 13,125 11,992
As at 30 April 2026 307,474 22,386 71,933 56,652
Depreciation
As at 1 May 2025 - 22,182 58,808 37,735
Provided during the period - 87 3,282 4,828
As at 30 April 2026 - 22,269 62,090 42,563
Net Book Value
As at 30 April 2026 307,474 117 9,843 14,089
As at 1 May 2025 307,474 204 - 6,925
Computer Equipment Total
£ £
Cost
As at 1 May 2025 9,242 442,570
Additions - 25,117
As at 30 April 2026 9,242 467,687
Depreciation
As at 1 May 2025 7,649 126,374
Provided during the period 784 8,981
As at 30 April 2026 8,433 135,355
Net Book Value
As at 30 April 2026 809 332,332
As at 1 May 2025 1,593 316,196
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 9,135 9,629
Prepayments and accrued income 513 489
9,648 10,118
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 13,643 20,603
Bank loans and overdrafts 28,968 34,256
Corporation tax 32,809 43,499
Other taxes and social security 386 328
Accruals and deferred income 4,620 4,500
Directors' loan accounts 35,609 6,921
116,035 110,107
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 72,052 87,323
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
Page 5