REGISTERED NUMBER: 05378900 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

G.A MEMORIAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G A Smith

S Smith

SECRETARY:

S Smith

REGISTERED OFFICE:

1&2 Mercia Business Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

REGISTERED NUMBER:

05378900 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

BANKERS:

Lloyds TSB

High Street

Coventry

CV5 3HB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

72,183

73,465

72,183

73,465

CURRENT ASSETS

Debtors

6

25,583

30,007

Cash at bank

68,751

83,812

94,334

113,819

CREDITORS

Amounts falling due within one year

7

30,392

24,677

NET CURRENT ASSETS

63,942

89,142

TOTAL ASSETS LESS CURRENT LIABILITIES

136,125

162,607

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

136,025

162,507

SHAREHOLDERS' FUNDS

136,125

162,607

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 by the Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by:

G A Smith - Director

1.	STATUTORY INFORMATION

G.a Memorial Services 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.

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

Turnover iss measured at the fair value of consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from masonry services is recognised by reference to the stage of completion at the balance sheet date. Stage of completed is measured by reference to the work completed on the headstone.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

10,000

AMORTISATION

At 1 July 2025

and 30 June 2026

10,000

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 July 2025

and 30 June 2026

68,933

3,000

4,573

DEPRECIATION

At 1 July 2025

-

2,924

4,479

Charge for year

-

76

94

At 30 June 2026

-

3,000

4,573

NET BOOK VALUE

At 30 June 2026

68,933

-

-

At 30 June 2025

68,933

76

94

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

14,245

2,569

93,320

DEPRECIATION

At 1 July 2025

10,155

2,297

19,855

Charge for year

1,022

90

1,282

At 30 June 2026

11,177

2,387

21,137

NET BOOK VALUE

At 30 June 2026

3,068

182

72,183

At 30 June 2025

4,090

272

73,465

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

25,583

30,007

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,660

-

Corporation tax

18,754

12,566

VAT

5,190

9,587

Directors' current accounts

447

299

Accrued expenses

2,341

2,225

30,392

24,677

8.

RESERVES

Retained

earnings

£

At 1 July 2025

162,507

Profit for the year

64,518

Dividends

(91,000

)

At 30 June 2026

136,025

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have signified that their director current accounts have always been kept in credit and they will not charge any interest on the monies held in their director current accounts.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr G A Smith (Director) and Mrs S Smith (Director) with each holding 50% of ordinary issued voting share capital.