CALEDONIA FUNERAL AID CIC

Company limited by guarantee

Company Registration Number:
SC566867 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2024

Period of accounts

Start date: 1 April 2023

End date: 31 March 2024

CALEDONIA FUNERAL AID CIC

Contents of the Financial Statements

for the Period Ended 31 March 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

CALEDONIA FUNERAL AID CIC

Directors' report period ended 31 March 2024

The directors present their report with the financial statements of the company for the period ended 31 March 2024

Principal activities of the company

Caledonia Cremation is the trading name of Caledonia Funeral Aid CIC. As Scotland’s only social enterprise funeral director we do not stop at providing dignified, caring funerals but go the extra mile to reduce funeral poverty across the country and im-prove awareness/understanding of the issues that face bereaved families when a loved one dies. Caledonia Funeral Aid CIC embarked on the first year of a new strategy combining charitable activities funded by grants from The Postcode Lottery, Scottish Government Community Wellbeing and Mental Health fund, and the National Lottery Community Fund to build a volunteering base, deliver telephone based impartial funeral costs advice, deliver community events and create a new self-help website, https://funerals.scot . The team includes our social enterprise funeral director service, Caledonia Cremation which supported many families to have a simple, dignified and affordable funeral with wrap around support. Our partnership working with Councils, charities, crematoria and funeral directors has gone from strength to strength including successfully training over 100 people from partner organisations in aspects of reducing funeral poverty.



Directors

The directors shown below have held office during the whole of the period from
1 April 2023 to 31 March 2024

John Halliday
Denise McGarva
John Birrell
Louise Reid
Sheila Thomson


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
17 December 2024

And signed on behalf of the board by:
Name: John Halliday
Status: Director

CALEDONIA FUNERAL AID CIC

Profit And Loss Account

for the Period Ended 31 March 2024

2024 2023


£

£
Turnover: 106,915 76,098
Cost of sales: ( 55,843 ) ( 40,955 )
Gross profit(or loss): 51,072 35,143
Administrative expenses: ( 66,912 ) ( 57,398 )
Other operating income: 36,505 25,442
Operating profit(or loss): 20,665 3,187
Interest payable and similar charges: ( 2,236 ) ( 2,692 )
Profit(or loss) before tax: 18,429 495
Tax: 0 0
Profit(or loss) for the financial year: 18,429 495

CALEDONIA FUNERAL AID CIC

Balance sheet

As at 31 March 2024

Notes 2024 2023


£

£
Current assets
Debtors: 3 8,880 9,318
Cash at bank and in hand: 39,389 15,146
Total current assets: 48,269 24,464
Creditors: amounts falling due within one year: 4 ( 158,229 ) ( 139,524 )
Net current assets (liabilities): (109,960) (115,060)
Total assets less current liabilities: (109,960) ( 115,060)
Creditors: amounts falling due after more than one year: 5 ( 14,805 ) ( 28,134 )
Total net assets (liabilities): (124,765) (143,194)
Members' funds
Profit and loss account: (124,765) ( 143,194)
Total members' funds: ( 124,765) (143,194)

The notes form part of these financial statements

CALEDONIA FUNERAL AID CIC

Balance sheet statements

For the year ending 31 March 2024 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 17 December 2024
and signed on behalf of the board by:

Name: John Halliday
Status: Director

The notes form part of these financial statements

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliable measured. Consideration is given to the point at which the Company is entitled to receive the income excluding discounts, rebates, VAT and other sales taxes. The following criteria must also be met before revenue is recognised: Revenue from the provision of services is recognised in the period in which the services are provided when all of the conditions can be satisfied: the amount of revenue can be measured reliably it is probable that the Company will receive the consideration due the costs incurred can be measured reliably.

    Tangible fixed assets depreciation policy

    Equipment 33% on Cost Motor Vehicles 33% on Cost

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 3 2

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

3. Debtors

2024 2023
£ £
Trade debtors 8,880 9,318
Total 8,880 9,318

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 5,765 2,842
Taxation and social security 539 385
Accruals and deferred income 30,375 13,309
Other creditors 121,550 122,988
Total 158,229 139,524

Other Creditors split 2024 Loan from funder £15,589 2024 Loan from parent company £105,961 2023 Loan from funder £17,027 2023 Loan from parent company £105,961

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

5. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Other creditors 14,805 28,134
Total 14,805 28,134

COMMUNITY INTEREST ANNUAL REPORT

CALEDONIA FUNERAL AID CIC

Company Number: SC566867 (Scotland)

Year Ending: 31 March 2024

Company activities and impact

Caledonia Cremation is the trading name of Caledonia Funeral Aid CIC. As Scotland’s only social enterprise funeral director we do not stop at providing dignified, caring funerals but go the extra mile to reduce funeral poverty across the country and im-prove awareness/understanding of the issues that face bereaved families when a loved one dies. Caledonia Funeral Aid CIC embarked on the first year of a new strategy combining charitable activities funded by grants from The Postcode Lottery, Scottish Government Community Wellbeing and Mental Health fund, and the National Lottery Community Fund to build a volunteering base, deliver telephone based impartial funeral costs advice, deliver community events and create a new self-help website, https://funerals.scot . The team includes our social enterprise funeral director service, Caledonia Cremation which supported many families to have a simple, dignified and affordable funeral with wrap around support. Our partnership working with Councils, charities, crematoria and funeral directors has gone from strength to strength including successfully training over 100 people from partner organisations in aspects of reducing funeral poverty.

Consultation with stakeholders

Caledonia Funeral Aid has worked in partnership with a number of stakeholders. Our service to our clients is always tailored to their needs and requires deep listening which helps us improve our own service and messaging. We have worked with Government and politicians to better address funeral poverty through our one to one meetings and our membership in the Cross Party Group on Bereavement. We have worked with our grant funders and loan funders to best understand their needs alongside them helping us to respond to the changing needs of clients, especially as we have started providing more emotional support.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
17 December 2024

And signed on behalf of the board by:
Name: John Halliday
Status: Director