REGISTERED NUMBER: 09259043 (England and Wales)

NORTHERN CREMATIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

29 DECEMBER 2024 TO 27 DECEMBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A A Wright

REGISTERED OFFICE:

40 Highfield Road

Blackpool

Lancashire

FY4 2JA

REGISTERED NUMBER:

09259043 (England and Wales)

ACCOUNTANTS:

Rushtons

Chartered Accountants

Avroe House

Avroe Crescent

Blackpool Business Park

Blackpool

Lancashire

FY4 2DP

FIXED ASSETS

Tangible assets

4

208,461

87,749

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

336,740

266,538

Cash at bank

206,398

166,808

548,138

438,346

CREDITORS

Amounts falling due within one year

146,940

88,547

NET CURRENT ASSETS

401,198

349,799

TOTAL ASSETS LESS CURRENT LIABILITIES

609,659

437,548

CREDITORS

Amounts falling due after more than one year

5

(61,961

)

(6,382

)

PROVISIONS FOR LIABILITIES

(10,579

)

(8,652

)

NET ASSETS

537,119

422,514

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

537,019

422,414

SHAREHOLDERS' FUNDS

537,119

422,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 27 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 21 October 2026 and were signed by:

A A Wright - Director

1.	STATUTORY INFORMATION

Northern Cremations 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.

The financial statements are presented in Sterling (£), and all amounts are rounded to the nearest pound.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on cost

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.

Taxation

Taxation for the period 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 period 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 period was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 29 December 2024

157,528

Additions

160,522

Disposals

(23,100

)

At 27 December 2025

294,950

DEPRECIATION

At 29 December 2024

69,779

Charge for period

24,720

Eliminated on disposal

(8,010

)

At 27 December 2025

86,489

NET BOOK VALUE

At 27 December 2025

208,461

At 28 December 2024

87,749

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

34,163

-

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

62,906

-

Hire purchase contracts

6,382

10,029

69,288

10,029

Bank loans are secured by mortgage against the company's property, with fixed and floating charges over the company's other assets.

Hire purchase balances are secured against the asset to which the contract relates.

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 27 December 2025 and the year ended 28 December 2024:

2025

2024

£

£

A A Wright

Balance outstanding at start of period

34,803

4,925

Amounts advanced

40,366

81,581

Amounts repaid

(33,000

)

(51,703

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

42,169

34,803

The advance to the director is repayable on demand and interest is charged at the HMRC approved rate.