ESSINGTON CEMETERY LIMITED - Accounts

ESSINGTON CEMETERY LIMITED - Accounts

ESSINGTON CEMETERY LIMITED - Company Information

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Registered Number: 11085871
England and Wales

 

 

 

ESSINGTON CEMETERY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 October 2021

End date: 30 September 2022

ESSINGTON CEMETERY LIMITED
Contents Page
For the year ended 30 September 2022
 
 		 Notes
 		 2022
£		   2021
£
Fixed assets      
Tangible fixed assets 3 61,870,549    3,005,183 
61,870,549    3,005,183 
Current assets      
Debtors 2,786,168    1,210,730 
Cash at bank and in hand 595,460    1,437 
3,381,628    1,212,167 
Creditors: amount falling due within one year (979,492)   (69,587)
Net current assets 2,402,136    1,142,580 
 
Total assets less current liabilities 64,272,685    4,147,763 
Creditors: amount falling due after more than one year (4,207,742)   (4,075,602)
Net assets 60,064,943    72,161 
 

Capital and reserves 		     
Called up share capital 100    100 
Reserves 4 56,304,520    0 
Profit and loss account 3,760,323    72,061 
Shareholder's funds 60,064,943    72,161 
 


For the year ended 30 September 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 03 October 2023 and were signed by:


-------------------------------
Daniel Moretti
Director
1
General Information
ESSINGTON CEMETERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11085871, registration address Essington Cemetery, Bursnips Road, Essington, WV11 2AF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 2% Straight Line
Plant and Machinery 25% Reducing Balance
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 2 (2021 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Total
  £   £   £
At 01 October 2021 3,033,364    12,966    3,046,330 
Additions 2,859,237    -    2,859,237 
Disposals -    -    - 
Revaluations 56,304,520    -    56,304,520 
At 30 September 2022 62,197,121    12,966    62,210,087 
Depreciation
At 01 October 2021 34,988    6,159    41,147 
Charge for year 296,689    1,702    298,391 
On disposals -    -    - 
At 30 September 2022 331,677    7,861    339,538 
Net book values
Closing balance as at 30 September 2022 61,865,444    5,105    61,870,549 
Opening balance as at 01 October 2021 2,998,376    6,807    3,005,183 

The net book value of Land and Buildings includes £ 59,006,207 (2021 £2,998,376) in respect of assets leased under finance leases or hire purchase contracts.

2