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Unaudited Financial Statements for the Year Ended 31 December 2024

for

Roy & Mcintyre Funeral Home Ltd.

Roy & Mcintyre Funeral Home Ltd. (Registered number: SC521343)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roy & Mcintyre Funeral Home Ltd.

Company Information
for the Year Ended 31 December 2024







DIRECTOR: S D McIntyre





REGISTERED OFFICE: King O Muir Road
Glenochil
Tullibody
Clackmannanshire
FK10 3AE





REGISTERED NUMBER: SC521343 (Scotland)





ACCOUNTANTS: Ian Macfarlane Limited
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

Roy & Mcintyre Funeral Home Ltd. (Registered number: SC521343)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 302,419 284,114

CURRENT ASSETS
Stocks 12,000 14,000
Debtors 5 4,580 6,025
Cash at bank and in hand 104,432 60,526
121,012 80,551
CREDITORS
Amounts falling due within one year 6 122,174 71,968
NET CURRENT (LIABILITIES)/ASSETS (1,162 ) 8,583
TOTAL ASSETS LESS CURRENT
LIABILITIES

301,257

292,697

CREDITORS
Amounts falling due after more than one year 7 (114,902 ) (129,220 )

PROVISIONS FOR LIABILITIES (33,818 ) (28,744 )
NET ASSETS 152,537 134,733

CAPITAL AND RESERVES
Called up share capital 8 4 4
Retained earnings 152,533 134,729
SHAREHOLDERS' FUNDS 152,537 134,733

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

Roy & Mcintyre Funeral Home Ltd. (Registered number: SC521343)

Balance Sheet - continued
31 December 2024


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

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 and authorised for issue on 10 February 2025 and were signed by:





S D McIntyre - Director


Roy & Mcintyre Funeral Home Ltd. (Registered number: SC521343)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Roy & Mcintyre Funeral Home Ltd. is a private company, limited by shares , registered in Scotland. 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 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 Companies Act 2006. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - not provided
Plant and machinery etc - 33% on cost, 25% on reducing balance, 15% on reducing balance and 10% on reducing balance

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

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.

Roy & Mcintyre Funeral Home Ltd. (Registered number: SC521343)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 150,360 319,897 470,257
Additions - 42,000 42,000
At 31 December 2024 150,360 361,897 512,257
DEPRECIATION
At 1 January 2024 - 186,143 186,143
Charge for year - 23,695 23,695
At 31 December 2024 - 209,838 209,838
NET BOOK VALUE
At 31 December 2024 150,360 152,059 302,419
At 31 December 2023 150,360 133,754 284,114

Roy & Mcintyre Funeral Home Ltd. (Registered number: SC521343)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2024 82,385
Transfer to ownership (17,395 )
At 31 December 2024 64,990
DEPRECIATION
At 1 January 2024 26,304
Charge for year 12,185
Transfer to ownership (10,056 )
At 31 December 2024 28,433
NET BOOK VALUE
At 31 December 2024 36,557
At 31 December 2023 56,081

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 380 6,025
Other debtors 4,200 -
4,580 6,025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 5,496 4,931
Hire purchase contracts 9,855 12,465
Trade creditors 26,766 13,239
Taxation and social security 22,770 24,763
Other creditors 57,287 16,570
122,174 71,968

Roy & Mcintyre Funeral Home Ltd. (Registered number: SC521343)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 88,622 93,085
Hire purchase contracts 26,280 36,135
114,902 129,220

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
1 "B" ordinary £1 1 1
1 "C" ordinary £1 1 1
155 "A" Ordinary 1p 2 2
4 4