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IAN JOHNSTON FUNERAL DIRECTORS LIMITED

Registered Number
SC623787
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

IAN JOHNSTON FUNERAL DIRECTORS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Alistair Robert Caldicott
Christiane Katharine Henderson
Ian Johnston

Registered Address

142n St Clair Street
Kirkcaldy
KY1 2BZ

Registered Number

SC623787 (Scotland)
IAN JOHNSTON FUNERAL DIRECTORS LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets38,00010,000
Tangible assets415,68023,650
23,68033,650
Current assets
Stocks9111,000
Debtors528,40725,860
Cash at bank and on hand29,3382,576
58,65629,436
Creditors amounts falling due within one year6(52,951)(23,774)
Net current assets (liabilities)5,7055,662
Total assets less current liabilities29,38539,312
Net assets29,38539,312
Capital and reserves
Called up share capital100100
Revaluation reserve5,6777,227
Profit and loss account23,60831,985
Shareholders' funds29,38539,312
The financial statements were approved and authorised for issue by the Board of Directors on 30 April 2025, and are signed on its behalf by:
Alistair Robert Caldicott
Director
Christiane Katharine Henderson
Director

Registered Company No. SC623787
IAN JOHNSTON FUNERAL DIRECTORS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of the business in 2019, is being amortised evenly over its estimated useful life of ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery7
Vehicles7
Office Equipment3
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20252024
Average number of employees during the year54
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2420,00020,000
At 31 March 2520,00020,000
Amortisation and impairment
At 01 April 2410,00010,000
Charge for year2,0002,000
At 31 March 2512,00012,000
Net book value
At 31 March 258,0008,000
At 31 March 2410,00010,000
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2412,33035,1063,82251,258
Disposals--(239)(239)
At 31 March 2512,33035,1063,58351,019
Depreciation and impairment
At 01 April 244,60320,0682,93727,608
Charge for year1,8505,2667617,877
On disposals--(146)(146)
At 31 March 256,45325,3343,55235,339
Net book value
At 31 March 255,8779,7723115,680
At 31 March 247,72715,03888523,650
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables17,55519,794
Other debtors8,0481,500
Prepayments and accrued income2,8044,566
Total28,40725,860
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables19,9497,459
Taxation and social security5,5182,831
Other creditors-11,361
Accrued liabilities and deferred income27,4842,123
Total52,95123,774