Abbreviated Company Accounts - ROSEDALE FUNERAL HOME LTD.

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents the total invoice value of sales made during the year and derives from the
provision of services falling within the company's ordinary activities.

Tangible assets depreciation policy
All fixed assets are initially recorded at cost.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual
value, over the useful economic life of that asset as follows:

Leasehold properties 10% straight line
Plant and machinery 20% reducing balance/33% straight line
Fixtures, fittings and equipment 15% reducing balance
Motor vehicle 25% reducing balance

Valuation information and policy
Stock is valued at the lower of cost and net realisable value.

Other accounting policies
Provision is made, under the liability method, to take account of the timing differences between
the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax
deferred or accelerated is accounted for in respect of all material timing differences to the extent
that it is considered that a net liability may arise.
The pension costs charged in the financial statements represent the contributions payable by the
company during the year.