Registrar
Registration number:
G Collins & Sons Funeral Directors Ltd
for the Year Ended 30 April 2026
G Collins & Sons Funeral Directors Ltd
Contents
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Company Information |
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Balance Sheet |
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Notes to the Financial Statements |
G Collins & Sons Funeral Directors Ltd
Company Information
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Directors |
J A Collins H K Collins |
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Registered office |
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Bankers |
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Accountants |
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G Collins & Sons Funeral Directors Ltd
(Registration number: 06465310)
Balance Sheet as at 30 April 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets/(liabilities) |
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( |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
50 |
50 |
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Capital redemption reserve |
50 |
50 |
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Retained earnings |
61,447 |
56,153 |
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Shareholders' funds |
61,547 |
56,253 |
For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
Director
G Collins & Sons Funeral Directors Ltd
Notes to the Financial Statements for the Year Ended 30 April 2026
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General information |
The company is a private company limited by share capital, incorporated in United Kingdom.
The address of its registered office is:
The principal place of business is: 30 Rayne Road, Braintree, Essex, CM7 2QH.
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These 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 financial statements have been prepared using the historical cost convention.
These financial statements are presented in Sterling (£), which is the company's functional currency.
Revenue recognition
Turnover comprises the consideration received or receivable for the provision of funeral services in the ordinary course of the company’s activities. Turnover is shown net of value added tax (where applicable), rebates and discounts.
Tax
Current Tax is recognised in the profit and loss account, 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.
Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Tangible assets
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.
Depreciation
Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Plant and Equipment |
25% Reducing Balance |
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Office Equipment |
15% Reducing Balance |
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Motor Vehicles |
15% Reducing Balance |
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Improvements to property |
20 year straight line |
G Collins & Sons Funeral Directors Ltd
Notes to the Financial Statements for the Year Ended 30 April 2026
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Leases
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.
Share capital
Ordinary shares are classified as equity.
Dividends
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.
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.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
G Collins & Sons Funeral Directors Ltd
Notes to the Financial Statements for the Year Ended 30 April 2026
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Tangible assets |
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Improvements to property |
Office equipment |
Motor vehicles |
Plant and equipment |
Total |
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Cost or valuation |
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At 1 May 2025 |
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Additions |
- |
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- |
- |
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Disposals |
- |
- |
( |
- |
( |
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At 30 April 2026 |
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Depreciation |
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At 1 May 2025 |
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Charge for the year |
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Eliminated on disposal |
- |
- |
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- |
( |
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At 30 April 2026 |
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Carrying amount |
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At 30 April 2026 |
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At 30 April 2025 |
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G Collins & Sons Funeral Directors Ltd
Notes to the Financial Statements for the Year Ended 30 April 2026
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Stocks |
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2026 |
2025 |
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Stock |
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7,250 |
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Debtors |
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2026 |
2025 |
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Trade debtors |
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Other debtors |
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- |
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Prepayments |
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Creditors |
Creditors: amounts falling due within one year
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Note |
2026 |
2025 |
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Due within one year |
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Loans and borrowings |
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Trade creditors |
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Taxation and social security |
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Other creditors |
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Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £5,413 (2025 - £5,524).
Creditors: amounts falling due after more than one year
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Note |
2026 |
2025 |
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Due after one year |
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Loans and borrowings |
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Creditors include net obligations under finance lease and hire purchase contracts which are secured of £35,105 (2025 - £51,561).
G Collins & Sons Funeral Directors Ltd
Notes to the Financial Statements for the Year Ended 30 April 2026
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Share capital |
Allotted, called up and fully paid shares
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2026 |
2025 |
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No. |
£ |
No. |
£ |
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100 |
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100 |
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Loans and borrowings |
Current loans and borrowings
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2026 |
2025 |
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Bank borrowings |
- |
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Hire purchase contracts |
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Non-current loans and borrowings
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2026 |
2025 |
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Hire purchase contracts |
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Other creditors |
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- |
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