Massam and Marshall Funeral Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12389694

		2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		59,640

			59,640
CURRENT ASSETS
Cash at bank and in hand		35,835

		35,835
Creditors: Amounts Falling Due Within One Year	5	(83,492 )

NET CURRENT ASSETS (LIABILITIES)			(47,657 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,983

Creditors: Amounts Falling Due After More Than One Year	6		(36,160 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(415 )

NET LIABILITIES			(24,592 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(24,692 )

SHAREHOLDERS' FUNDS			(24,592)

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Massam and Marshall Funeral Services Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 David Massam

Director

15/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Massam and Marshall Funeral Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12389694 . The registered office is 3 Station Road, Parbold, Lancashire, WN8 7NU.

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:

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	20% on reducing balance
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

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Massam and Marshall Funeral Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	63,990	44,270	3,712	111,972

As at 31 January 2026	63,990	44,270	3,712	111,972

Depreciation
As at 1 February 2025	22,703	25,195	4,434	52,332

As at 31 January 2026	22,703	25,195	4,434	52,332

Net Book Value
As at 31 January 2026	41,287	19,075	(722 )	59,640

As at 1 February 2025	41,287	19,075	(722 )	59,640

5. Creditors: Amounts Falling Due Within One Year

	2026
	£
Trade creditors	2,291
Bank loans and overdrafts	5,776
Other creditors	74,715
Taxation and social security	710

	83,492

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

	2026
	£
Net obligations under finance lease and hire purchase contracts	14,354
Other loans	21,806

	36,160

7. Obligations Under Finance Leases and Hire Purchase

	2026
	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	14,354

8. Share Capital

	2026
	£
Allotted, Called up and fully paid	100

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