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MARK MITCHELL INDEPENDENT FUNERAL DIRECTORS LIMITED

Registered Number
SC456913
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

MARK MITCHELL INDEPENDENT FUNERAL DIRECTORS LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Mark Lindsay Mitchell

Registered Address

11 Perth Road
Cowdenbeath
KY4 9BD

Registered Number

SC456913 (Scotland)
MARK MITCHELL INDEPENDENT FUNERAL DIRECTORS LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets347,02646,139
47,02646,139
Current assets
Debtors421,08032,513
Cash at bank and on hand94,55974,710
115,639107,223
Creditors amounts falling due within one year5(122,876)(95,819)
Net current assets (liabilities)(7,237)11,404
Total assets less current liabilities39,78957,543
Creditors amounts falling due after one year6-(992)
Net assets39,78956,551
Capital and reserves
Called up share capital1212
Profit and loss account39,77756,539
Shareholders' funds39,78956,551
The financial statements were approved and authorised for issue by the Director on 21 May 2025, and are signed on its behalf by:
Mark Lindsay Mitchell
Director
Registered Company No. SC456913
MARK MITCHELL INDEPENDENT FUNERAL DIRECTORS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

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.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.
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.
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 machinery5
Vehicles5
Office Equipment3
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the 20 years period of the lease. The lease amount still outstanding at the end of the year is £169,667 (2023 £180,167).
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 September 2316,63346,9954,19567,823
Additions-14,495-14,495
Disposals--(457)(457)
At 31 August 2416,63361,4903,73881,861
Depreciation and impairment
At 01 September 238,7609,6103,31421,684
Charge for year1,43711,69747413,608
On disposals--(457)(457)
At 31 August 2410,19721,3073,33134,835
Net book value
At 31 August 246,43640,18340747,026
At 31 August 237,87337,38588146,139
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables15,71928,751
Other debtors1,0011,001
Prepayments and accrued income1,0351,619
Deferred tax asset, debtors3,3251,142
Total21,08032,513
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,96720,800
Bank borrowings and overdrafts5195,367
Taxation and social security13,9436,560
Other creditors73,99348,694
Accrued liabilities and deferred income32,45414,398
Total122,87695,819
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-992
Total-992