Churchyard Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 04636270 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 December 2017

for

Churchyard Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr T M Church

SECRETARY:

REGISTERED OFFICE:

6 Wellesley Road

London

W4 4BL

REGISTERED NUMBER:

04636270 (England and Wales)

ACCOUNTANTS:

Cochran, Harris & Clarke Ltd

7 Billing Road

Northampton

Northamptonshire

NN1 5AN

CURRENT ASSETS

Cash at bank

2,570

1,613

CREDITORS

Amounts falling due within one year

5

42,149

48,117

NET CURRENT LIABILITIES

(39,579

)

(46,504

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(39,579

)

(46,504

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(39,581

)

(46,506

)

SHAREHOLDERS' FUNDS

(39,579

)

(46,504

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 21 September 2018 and were signed by:

Mr T M Church - Director

1.	STATUTORY INFORMATION

Churchyard 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on a going concern basis. This is dependant upon the continued support of

the shareholders.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% 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.

Pension costs and other post-retirement benefits

The company makes contributions from time to time to a pension scheme for the director. Contributions are

charged to the profit and loss account in the period in which they are made.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2016 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2017

and 31 December 2017

4,978

DEPRECIATION

At 1 January 2017

and 31 December 2017

4,978

NET BOOK VALUE

At 31 December 2017

-

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Bank loans and overdrafts

251

241

Trade creditors

720

990

Taxation and social security

467

2,875

Other creditors

40,711

44,011

42,149

48,117

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director has advanced monies to the company. The amount due to the director at the

balance sheet date was £12,282 (2016: £15,902).. The loan is interest free and has no fixed repayment date.

7.	RELATED PARTY TRANSACTIONS