1 May 2022 false No description of principal activity Taxfiler 2024.1 SC695903business:PrivateLimitedCompanyLtd2022-05-012023-04-30 SC6959032022-04-30 SC6959032022-05-012023-04-30 SC695903business:AuditExemptWithAccountantsReport2022-05-012023-04-30 SC695903business:FilletedAccounts2022-05-012023-04-30 SC6959032023-04-30 SC695903business:Director12022-05-012023-04-30 SC695903business:Director22022-05-012023-04-30 SC695903business:Director32022-05-012023-04-30 SC695903business:RegisteredOffice2022-05-012023-04-30 SC6959032022-04-30 SC695903core:WithinOneYear2023-04-30 SC695903core:WithinOneYear2022-04-30 SC695903core:AfterOneYear2023-04-30 SC695903core:AfterOneYear2022-04-30 SC695903core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC695903core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 SC695903core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC695903core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 SC695903core:PreviouslyStatedAmount2023-04-30 SC695903core:PreviouslyStatedAmount2022-04-30 SC695903business:SmallEntities2022-05-012023-04-30 SC695903countries:Scotland2022-05-012023-04-30 SC695903core:AdditionsToInvestments2023-04-30 SC6959032021-04-152022-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC695903 (Scotland)
BERRIEDALE FUNERAL SERVICES LTD Unaudited accounts for the year ended 30 April 2023
BERRIEDALE FUNERAL SERVICES LTD Unaudited accounts Contents
Page
- 2 -
BERRIEDALE FUNERAL SERVICES LTD Company Information for the year ended 30 April 2023
Directors
Chung Man Wong Stephen James Stewart Westall William Michael Paterson
Company Number
SC695903 (Scotland)
Registered Office
BERRIEDALE LAWSONDALE AVENUE WESTHILL AB32 6TR SCOTLAND
Accountants
A2Z Accounting Solutions Limited 26 Grandholm Grove Aberdeen AB22 8AX
- 3 -
BERRIEDALE FUNERAL SERVICES LTD Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
2,107,825 
2,087,207 
Current assets
Cash at bank and in hand
(4)
- 
Creditors: amounts falling due within one year
(1,204,218)
(1,124,671)
Net current liabilities
(1,204,222)
(1,124,671)
Total assets less current liabilities
903,603 
962,536 
Creditors: amounts falling due after more than one year
(898,541)
(980,103)
Net assets/(liabilities)
5,062 
(17,567)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
5,061 
(17,568)
Shareholders' funds
5,062 
(17,567)
For the year ending 30 April 2023 the company was entitled to exemption from audit 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.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 April 2024 and were signed on its behalf by
Chung Man Wong Director Company Registration No. SC695903
- 4 -
BERRIEDALE FUNERAL SERVICES LTD Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
BERRIEDALE FUNERAL SERVICES LTD is a private company, limited by shares, registered in Scotland, registration number SC695903. The registered office is BERRIEDALE, LAWSONDALE AVENUE, WESTHILL, AB32 6TR, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investments
Investments in shares are included at fair value.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 May 2022
2,087,207 
Additions
20,618 
Valuation at 30 April 2023
2,107,825 
- 5 -
BERRIEDALE FUNERAL SERVICES LTD Notes to the Accounts for the year ended 30 April 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Amounts owed to group undertakings and other participating interests
1,196,268 
1,124,671 
Other creditors
7,950 
- 
1,204,218 
1,124,671 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
146,333 
- 
Other creditors
751,128 
979,383 
Accruals
1,080 
720 
898,541 
980,103 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 6 -