Company Registration No. 03947809 (England and Wales)
Ian Mann & Son Funeral Directors Limited
Unaudited accounts
for the year ended 31 March 2025
Ian Mann & Son Funeral Directors Limited
Unaudited accounts
Contents
Ian Mann & Son Funeral Directors Limited
Company Information
for the year ended 31 March 2025
Directors
Mr I Mann
Mr R Mann
Company Number
03947809 (England and Wales)
Registered Office
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
Accountants
Taylor Consultancy, Chartered Certified Accountants
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
Ian Mann & Son Funeral Directors Limited
Statement of financial position
as at 31 March 2025
Tangible assets
64,721
72,030
Investment property
432,829
432,829
Cash at bank and in hand
63,792
69,399
Creditors: amounts falling due within one year
(118,921)
(99,274)
Net current (liabilities)/assets
(13,486)
11,328
Total assets less current liabilities
484,064
516,187
Creditors: amounts falling due after more than one year
(206,267)
(226,236)
Provisions for liabilities
Deferred tax
(1,460)
(2,032)
Net assets
276,337
287,919
Called up share capital
100
100
Profit and loss account
276,237
287,819
Shareholders' funds
276,337
287,919
For the year ending 31 March 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by
Mr R Mann
Director
Company Registration No. 03947809
Ian Mann & Son Funeral Directors Limited
Notes to the Accounts
for the year ended 31 March 2025
Ian Mann & Son Funeral Directors Limited is a private company, limited by shares, registered in England and Wales, registration number 03947809. The registered office is Primary House, Spring Gardens, Macclesfield, Cheshire, SK10 2DX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% per annum on a reducing balance basis
Motor vehicles
25% per annum on a reducing balance basis
Fixtures & fittings
10% to 15% per annum on a reducing balance basis
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Ian Mann & Son Funeral Directors Limited
Notes to the Accounts
for the year ended 31 March 2025
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
65,891
192,255
110,194
368,340
At 31 March 2025
65,891
192,255
111,518
369,664
At 1 April 2024
35,762
185,470
75,078
296,310
Charge for the year
1,506
1,696
5,431
8,633
At 31 March 2025
37,268
187,166
80,509
304,943
At 31 March 2025
28,623
5,089
31,009
64,721
At 31 March 2024
30,129
6,785
35,116
72,030
Fair value at 1 April 2024
432,829
The investment property relates to 4 Woodford Road, Bramhall, Cheshire SK7 1JJ
Amounts falling due within one year
Trade debtors
39,518
39,078
Accrued income and prepayments
2,125
2,125
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
53,967
20,041
Trade creditors
18,216
25,939
Taxes and social security
40,047
49,067
Other creditors
3,072
1,171
Loans from directors
505
62
Ian Mann & Son Funeral Directors Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
206,267
226,236
Aggregate of amounts that fall due for payment after five years
-
166,858
The Bank loan is secured by a mortgage over the property at 4 Woodford Road, Bramhall, Cheshire SK7 1JJ
Allotted, called up and fully paid:
40 Ordinary shares of £1 each
40
40
15 A Ordinary Shares of £1 each
15
15
15 B Ordinary Shares of £1 each
15
15
10 C Ordinary Shares of £1 each
10
10
15 D Ordinary Shares of £1 each
15
15
5 E Ordinary Shares of £1 each
5
5
10
Average number of employees
During the year the average number of employees was 9 (2024: 9).