REGISTERED NUMBER: 04471287 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

W & N Houghton Funerals Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N R Houghton

Mrs G M White

REGISTERED OFFICE:

BTC House

Chapel Hill

Longridge

Preston

Lancashire

PR3 3JY

REGISTERED NUMBER:

04471287 (England and Wales)

ACCOUNTANTS:

McDade Roberts Accountants Limited

BTC House

Chapel Hill

Longridge

Preston

Lancashire

PR3 3JY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

363,389

402,890

363,389

402,890

CURRENT ASSETS

Stocks

59,010

45,000

Debtors

6

113,625

123,208

Cash at bank and in hand

356,500

460,094

529,135

628,302

CREDITORS

Amounts falling due within one year

7

137,967

72,520

NET CURRENT ASSETS

391,168

555,782

TOTAL ASSETS LESS CURRENT LIABILITIES

754,557

958,672

PROVISIONS FOR LIABILITIES

24,974

30,612

NET ASSETS

729,583

928,060

CAPITAL AND RESERVES

Called up share capital

150

150

Capital redemption reserve

50

50

Retained earnings

729,383

927,860

SHAREHOLDERS' FUNDS

729,583

928,060

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 18 November 2025 and were signed on its behalf by:

Mr N R Houghton - Director

1.	STATUTORY INFORMATION

W & N Houghton Funerals 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents work undertaken in the period. This includes the fair value of consideration received or receivable including closing work in progress but excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five 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

-

2% on cost

Improvements to property

-

15% on reducing balance

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 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 year was 19 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

67,200

AMORTISATION

At 1 July 2024

and 30 June 2025

67,200

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 July 2024

178,484

106,588

99,142

Additions

-

-

22,972

At 30 June 2025

178,484

106,588

122,114

DEPRECIATION

At 1 July 2024

7,139

47,591

84,059

Charge for year

3,570

8,850

9,512

At 30 June 2025

10,709

56,441

93,571

NET BOOK VALUE

At 30 June 2025

167,775

50,147

28,543

At 30 June 2024

171,345

58,997

15,083

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

48,939

467,058

35,208

935,419

Additions

-

-

-

22,972

At 30 June 2025

48,939

467,058

35,208

958,391

DEPRECIATION

At 1 July 2024

32,105

331,740

29,895

532,529

Charge for year

2,853

33,829

3,859

62,473

At 30 June 2025

34,958

365,569

33,754

595,002

NET BOOK VALUE

At 30 June 2025

13,981

101,489

1,454

363,389

At 30 June 2024

16,834

135,318

5,313

402,890

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

107,676

114,455

Other debtors

5,949

8,753

113,625

123,208

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

2,761

1,911

Taxation and social security

130,699

56,979

Other creditors

4,507

13,630

137,967

72,520

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.25

30.6.24

£

£

Within one year

29,221

15,361

Between one and five years

24,770

19,833

53,991

35,194

9.	ULTIMATE CONTROLLING PARTY

The controlling party is WNH Holdings Ltd.