Arnos Vale Cemetery Enterprises Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07314116

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,988		4,037

			2,988		4,037
CURRENT ASSETS
Stocks	5	19,451		10,660
Debtors	6	43,242		31,650
Cash at bank and in hand		56,038		49,139

		118,731		91,449
Creditors: Amounts Falling Due Within One Year	7	(97,229 )		(75,249 )

NET CURRENT ASSETS (LIABILITIES)			21,502		16,200

TOTAL ASSETS LESS CURRENT LIABILITIES			24,490		20,237

Creditors: Amounts Falling Due After More Than One Year	8		(19,175 )		(14,324 )

NET ASSETS			5,315		5,913

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			5,314		5,912

SHAREHOLDERS' FUNDS			5,315		5,913

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Arnos Vale Cemetery Enterprises Limited

Balance Sheet (continued)

As At 31 March 2026

For the 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.

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

Andrew Jenkins

Director

24/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Arnos Vale Cemetery Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07314116 . The registered office is West Lodge Arnos Vale Cemetery, Bath Road, Bristol, BS4 3EW.

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 represents net invoiced sales of goods, excluding Value Added Tax.

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:

Fixtures & Fittings

10% - 20% straight line basis

2.4. Stocks and Work in Progress

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.

3. Average Number of Employees

All staff are employed by the company's parent, Arnos Vale Cemetery Trust. Staff costs recognised in these accounts are amounts recharged by the parent. Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	43,294
Additions	1,740
Disposals	(3,000 )

As at 31 March 2026	42,034

...CONTINUED

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Arnos Vale Cemetery Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	39,257
Provided during the period	2,339
Disposals	(2,550 )

As at 31 March 2026	39,046

Net Book Value
As at 31 March 2026	2,988

As at 1 April 2025	4,037

5. Stocks

	2026	2025
	£	£
Finished goods	19,451	10,660

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	17,952	3,745
Other debtors	25,290	27,905

	43,242	31,650

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,949	5,332
Amounts owed to group undertakings	2,182	4,661
Other creditors	70,156	47,756
Taxation and social security	17,942	17,500

	97,229	75,249

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

	2026	2025
	£	£
Other creditors	19,175	14,324

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Arnos Vale Cemetery Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

The company's ultimate parent undertaking and controlling party is Arnos Vale Cemetery Trust (AVCT), a registered charity (number: 1120210) and company limited by guarantee (number: 6272084). Copies of the consolidated financial statements are available from the Charity Commission. The company gift aids available taxable profits to its parent undertaking. The balance owing to AVCT at 31 March 2026 was £2,182 (2025: £4,661). Transactions between the entities during the year have not been disclosed in accordance with section 33 of FRS 102.

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