REGISTERED NUMBER: 00478917 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ROWLAND'S FUNERAL SERVICES (PETERSFIELD)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M C Vincent

Ms M K Vincent

Miss M J Vincent

Mr M K Vincent

SECRETARY:

Ms M K Vincent

REGISTERED OFFICE:

19 The Square

Petersfield

Hampshire

GU32 3HR

REGISTERED NUMBER:

00478917 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Tangible assets

4

25,550

34,306

CURRENT ASSETS

Stocks

12,592

10,973

Debtors

5

123,545

102,833

Cash at bank

106,127

115,876

242,264

229,682

CREDITORS

Amounts falling due within one year

6

83,507

67,064

NET CURRENT ASSETS

158,757

162,618

TOTAL ASSETS LESS CURRENT LIABILITIES

184,307

196,924

PROVISIONS FOR LIABILITIES

8

1,118

2,850

NET ASSETS

183,189

194,074

CAPITAL AND RESERVES

Called up share capital

9

450

450

Capital redemption reserve

150

150

Retained earnings

182,589

193,474

SHAREHOLDERS' FUNDS

183,189

194,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

Mr M C Vincent - Director

1.	STATUTORY INFORMATION

Rowland's Funeral Services (Petersfield) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

over the period of the lease

Improvements to property

-

15% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is computed on a first in first out basis. Net realisable value is the estimated proceeds from the sale of stock less any further costs to be incurred.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

32,841

222,896

255,737

DEPRECIATION

At 1 February 2025

32,841

188,590

221,431

Charge for year

-

8,756

8,756

At 31 January 2026

32,841

197,346

230,187

NET BOOK VALUE

At 31 January 2026

-

25,550

25,550

At 31 January 2025

-

34,306

34,306

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

120,285

98,018

Other debtors

3,260

4,815

123,545

102,833

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

-

214

Trade creditors

42,727

28,410

Taxation and social security

25,837

26,059

Other creditors

14,943

12,381

83,507

67,064

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.1.26

31.1.25

£

£

Within one year

-

577

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

1,118

2,850

Deferred

tax

£

Balance at 1 February 2025

2,850

Provided during year

(1,732

)

Balance at 31 January 2026

1,118

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

450

Ordinary

£1

450

450

10.	PENSION COMMITMENTS

The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable by the company to the scheme and amounted to £2,264 (31.1.25: £2,972). Contributions totalling £483 were outstanding at 31 January 2026(31.1.25: £701).

11.	ULTIMATE CONTROLLING PARTY

The company has no ultimate controlling party.