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REGISTERED NUMBER: SO301577 (Scotland)









Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Donald MacIntyre Funeral Directors LLP

Donald MacIntyre Funeral Directors LLP (Registered number: SO301577)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Donald MacIntyre Funeral Directors LLP

General Information
for the Year Ended 31 March 2023







DESIGNATED MEMBERS: A Macintyre
N G MacIntyre





REGISTERED OFFICE: 293-4 Kilphedar
Lochboisdale
Isle of South Uist
Western Isles
HS8 5TB





REGISTERED NUMBER: SO301577 (Scotland)





ACCOUNTANTS: James W A Cruickshank & Co
Chartered Accountants
Chartered Tax Advisers
Inglewood
Wreay
Carlisle
Cumbria
CA4 0RL

Donald MacIntyre Funeral Directors LLP (Registered number: SO301577)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,752 9,500

CURRENT ASSETS
Stocks 576 664
Debtors 5 4,360 3,440
Cash at bank 6,322 5,429
11,258 9,533
CREDITORS
Amounts falling due within one year 6 858 858
NET CURRENT ASSETS 10,400 8,675
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,152

18,175

CREDITORS
Amounts falling due after more than one
year

7

4,515

6,006
NET ASSETS ATTRIBUTABLE TO
MEMBERS

23,637

12,169

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

23,537

12,069

MEMBERS' OTHER INTERESTS
Capital accounts 100 100
23,637 12,169

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 23,537 12,069
Members' other interests 100 100
23,637 12,169

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Donald MacIntyre Funeral Directors LLP (Registered number: SO301577)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 May 2023 and were signed by:





A Macintyre - Designated member

Donald MacIntyre Funeral Directors LLP (Registered number: SO301577)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Donald MacIntyre Funeral Directors LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

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 - 25% on cost
Motor vehicles - 25% on cost

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

3. EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2022 - NIL ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 4,942 15,998 1,925 22,865
Additions - 21,393 - 21,393
Disposals - (12,498 ) - (12,498 )
At 31 March 2023 4,942 24,893 1,925 31,760
DEPRECIATION
At 1 April 2022 1,570 9,749 2,046 13,365
Charge for year 790 6,223 (121 ) 6,892
Eliminated on disposal - (6,249 ) - (6,249 )
At 31 March 2023 2,360 9,723 1,925 14,008
NET BOOK VALUE
At 31 March 2023 2,582 15,170 - 17,752
At 31 March 2022 3,372 6,249 (121 ) 9,500

Donald MacIntyre Funeral Directors LLP (Registered number: SO301577)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 4,360 3,440

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 1 1
Other creditors 857 857
858 858

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 4,515 6,006

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

All secured and unsecured creditors rank ahead of loans and other debts due to members.