REGISTERED NUMBER: 12954121 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 October 2025

for

H.J NEWINGTON FUNERAL DIRECTORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H J Newington

REGISTERED OFFICE:

96 Valley Road

Portslade

Brighton

East Sussex

BN41 2TL

REGISTERED NUMBER:

12954121 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

14,952

13,218

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

5

11,222

18,078

Cash at bank

38,305

26,247

59,527

54,325

CREDITORS

Amounts falling due within one year

6

(25,938

)

(10,641

)

NET CURRENT ASSETS

33,589

43,684

TOTAL ASSETS LESS CURRENT LIABILITIES

48,541

56,902

PROVISIONS FOR LIABILITIES

7

(2,841

)

(2,511

)

NET ASSETS

45,700

54,391

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

45,600

54,291

SHAREHOLDERS' FUNDS

45,700

54,391

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 by the director and authorised for issue on 20 October 2026 and were signed by:

H J Newington - Director

1.	STATUTORY INFORMATION

H.J Newington Funeral Directors Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue from funeral operations comprises the amount recoverable from customers for the provision of funerals, income from crematoria and other services, to the extent that these services have been performed or the goods supplied.

The company pays certain disbursements such as fess in relation to crematoria, burial plots, ministers and doctors' services on behalf of its clients which are recovered as part of the invoicing process.

Tangible fixed assets

Tangible fixed assets are stated at cost, or deemed cost, less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Plant and machinery

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

Computer equipment

-

33% on cost

Motor vehicles

-

25% 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.

Stocks comprises items which enable the company to provide funeral and memorial services.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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 plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has not further payment obligations.

The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability on the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31 October 2024

1,000

19,247

8,000

8,963

37,210

Additions

-

-

6,700

-

6,700

At 30 October 2025

1,000

19,247

14,700

8,963

43,910

DEPRECIATION

At 31 October 2024

438

11,268

3,500

8,786

23,992

Charge for year

140

1,995

2,658

173

4,966

At 30 October 2025

578

13,263

6,158

8,959

28,958

NET BOOK VALUE

At 30 October 2025

422

5,984

8,542

4

14,952

At 30 October 2024

562

7,979

4,500

177

13,218

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,444

6,772

Other debtors

5,778

11,306

11,222

18,078

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,260

2,727

Taxation and social security

6,691

2,793

Other creditors

12,987

5,121

25,938

10,641

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,841

2,511

Deferred tax

£

Balance at 31 October 2024

2,511

Accelerated capital allowances

330

Balance at 30 October 2025

2,841

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100