Birrell Corrance Funeral Directors Limited SC471042 Funeral Directors false 1 March 2022 SC471042 2022-03-01 2023-02-28 SC471042 2022-02-28 SC471042 2023-02-28 SC471042 2021-03-01 2022-02-28 SC471042 2021-02-28 SC471042 2022-02-28 SC471042 frs102-bus:FRS102 2022-03-01 2023-02-28 SC471042 frs102-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 SC471042 frs102-bus:FullAccounts 2022-03-01 2023-02-28 SC471042 frs102-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 SC471042 frs102-core:CurrentFinancialInstruments 2023-02-28 SC471042 frs102-core:CurrentFinancialInstruments 2022-02-28 SC471042 frs102-core:Non-currentFinancialInstruments 2023-02-28 SC471042 frs102-core:Non-currentFinancialInstruments 2022-02-28 SC471042 frs102-core:ShareCapital 2023-02-28 SC471042 frs102-core:ShareCapital 2022-02-28 SC471042 frs102-core:RetainedEarningsAccumulatedLosses 2023-02-28 SC471042 frs102-core:RetainedEarningsAccumulatedLosses 2022-02-28 SC471042 frs102-bus:Director1 2022-03-01 2023-02-28 SC471042 frs102-core:ToolsEquipment 2022-03-01 2023-02-28 SC471042 frs102-core:FurnitureFittings 2022-03-01 2023-02-28 SC471042 frs102-core:Vehicles 2022-03-01 2023-02-28 SC471042 frs102-core:PlantMachinery 2022-03-01 2023-02-28 SC471042 frs102-core:Non-standardPPEClass3ComponentTotalPropertyPlantEquipment 2022-02-28 SC471042 frs102-core:FurnitureFittings 2022-02-28 SC471042 frs102-core:Vehicles 2022-02-28 SC471042 frs102-core:PlantMachinery 2022-02-28 SC471042 frs102-core:Non-standardPPEClass3ComponentTotalPropertyPlantEquipment 2022-03-01 2023-02-28 SC471042 frs102-core:Non-standardPPEClass3ComponentTotalPropertyPlantEquipment 2023-02-28 SC471042 frs102-core:FurnitureFittings 2023-02-28 SC471042 frs102-core:Vehicles 2023-02-28 SC471042 frs102-core:PlantMachinery 2023-02-28 SC471042 frs102-core:Non-standardPPEClass3ComponentTotalPropertyPlantEquipment 2022-02-28 SC471042 frs102-core:FurnitureFittings 2022-02-28 SC471042 frs102-core:Vehicles 2022-02-28 SC471042 frs102-core:PlantMachinery 2022-02-28 SC471042 frs102-core:DeferredTaxation 2023-02-28 SC471042 frs102-core:DeferredTaxation 2022-02-28 SC471042 frs102-bus:OrdinaryShareClass1 2023-02-28 SC471042 frs102-bus:OrdinaryShareClass1 2022-02-28 SC471042 frs102-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares
Registered number
SC471042
Birrell Corrance Funeral Directors Limited
Unaudited Accounts
for the year ended
28 February 2023
Birrell Corrance Funeral Directors Limited
Balance Sheet
as at 28 February 2023
Notes
2023
£
2022
£
Fixed assets
Tangible assets 3 393,780 358,858
393,780 358,858
Current assets
Debtors 4 278,471 290,504
Cash at bank and in hand 11,227 35,819
289,698 326,323
Creditors: amounts falling due within one year 5 (54,192) (73,036)
Net current assets / (liabilities) 235,506 253,287
Total assets less current liabilities 629,286 612,145
Creditors: amounts falling due after more than one year 6 (302,283) (324,371)
Provisions for liabilities 7 (6,143) (6,143)
Total net assets (liabilities) 320,860 281,631
Capital and reserves
Called up share capital 8 1 1
Profit and loss account 320,859 281,630
Shareholders' funds 320,860 281,631

Birrell Corrance Funeral Directors Limited
Balance Sheet
as at 28 February 2023



These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 28 February 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr R Birrell

Director


Approved by the board on 29 November 2023

Company Number: SC471042 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

115 Main Street
Baillieston
Glasgow
G69 6AA

Birrell Corrance Funeral Directors Limited
Notes to the Accounts
for the year ended 28 February 2023

1. Accounting policies

Basis of preparation of financial statements
These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.
Going concern basis
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
Tangible fixed assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Equipment 20% Reducing Balance
Fixtures & fittings 20% Reducing Balance
Vehicles 20% Reducing Balance
Plant & machinery 20% Reducing Balance
2. Employees
2023 2022
Average number of employees during the period 5 4

3. Tangible fixed assets
Equipment Fixtures & fittings Vehicles Plant & machinery Total
Cost or valuation £ £ £ £ £
At 1 March 2022 31,899 19,891 546,349 9,567 607,706
Additions 0 5,801 76,663 47,709 130,173
At 28 February 2023 31,899 25,692 623,012 57,276 737,879
Depreciation
At 1 March 2022 21,371 14,922 208,987 3,568 248,848
Charge for the period 2,106 2,154 80,250 10,741 95,251
At 28 February 2023 23,477 17,076 289,237 14,309 344,099
Net book value
At 28 February 2023 8,422 8,616 333,775 42,967 393,780
At 28 February 2022 10,528 4,969 337,362 5,999 358,858

4. Debtors
2023 2022
£ £
Trade debtors 278,471 227,930
Other debtors 0 62,574
278,471 290,504

5. Creditors: amounts falling due within one year
2023 2022
£ £
Bank Loans & Overdrafts 39,932 0
Trade creditors 3,160 0
Taxation & social security 6,513 12,985
Other creditors 4,587 60,051
54,192 73,036

6. Creditors: amounts falling due after one year
2023 2022
£ £
Other 302,283 324,371
302,283 324,371

7. Provisions
2023 2022
£ £
Deferred tax 6,143 6,143
6,143 6,143

8. Share capital
2023 2022
£ £
Allotted, called up and fully paid:
1 (2022: 1) Ordinary shares of £1.00 each 1 1
1 1

9. Related party disclosures

During the period of accounts a transaction occurred between this company and a related party, Mr R Birrell. The relationship between the parties is Director. At the balance sheet date the company owed the related party £144,610.


Controlling party
Mr. R Birrell is the ultimate controlling party.