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REGISTERED NUMBER: SC437342 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

MARK SHAW FUNERAL SERVICES LTD.

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MARK SHAW FUNERAL SERVICES LTD.

Company Information
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: M B Shaw





REGISTERED OFFICE: 26 Abbotswell Crescent
Aberdeen
AB12 5JW





REGISTERED NUMBER: SC437342 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Balance Sheet
30 NOVEMBER 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 599,155 557,169
599,155 557,169

CURRENT ASSETS
Stocks 6,000 6,000
Debtors 6 81,478 29,691
Cash at bank 1,163,220 1,180,447
1,250,698 1,216,138
CREDITORS
Amounts falling due within one year 7 162,292 166,383
NET CURRENT ASSETS 1,088,406 1,049,755
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,687,561

1,606,924

PROVISIONS FOR LIABILITIES 8 19,504 -
NET ASSETS 1,668,057 1,606,924

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,668,056 1,606,923
SHAREHOLDERS' FUNDS 1,668,057 1,606,924

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Balance Sheet - continued
30 NOVEMBER 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 7 August 2025 and were signed by:





M B Shaw - Director


MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Mark Shaw Funeral Services 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Improvements to property - 25% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

Hire purchase and leasing commitments
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 10 (2023 - 13 ) .

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 225,000
AMORTISATION
At 1 December 2023
and 30 November 2024 225,000
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
Freehold Website to Plant and
property Costs property machinery
£    £    £    £   
COST
At 1 December 2023 479,393 2,970 232,231 63,052
Additions - - - -
Disposals - - - -
At 30 November 2024 479,393 2,970 232,231 63,052
DEPRECIATION
At 1 December 2023 63,535 1,238 163,631 48,902
Charge for year 9,589 990 17,162 3,539
Eliminated on disposal - - - -
At 30 November 2024 73,124 2,228 180,793 52,441
NET BOOK VALUE
At 30 November 2024 406,269 742 51,438 10,611
At 30 November 2023 415,858 1,732 68,600 14,150

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023 11,198 387,261 9,578 1,185,683
Additions 353 102,389 2,776 105,518
Disposals - (63,995 ) - (63,995 )
At 30 November 2024 11,551 425,655 12,354 1,227,206
DEPRECIATION
At 1 December 2023 9,046 337,042 5,120 628,514
Charge for year 539 22,578 2,146 56,543
Eliminated on disposal - (57,006 ) - (57,006 )
At 30 November 2024 9,585 302,614 7,266 628,051
NET BOOK VALUE
At 30 November 2024 1,966 123,041 5,088 599,155
At 30 November 2023 2,152 50,219 4,458 557,169

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 12,084 -
Other debtors 52,541 -
Prepayments and accrued income 16,853 29,691
81,478 29,691

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 27,081 14,698
Tax 114,611 118,546
VAT 9,229 5,340
Other creditors 5,357 12,282
Directors' current accounts 3,811 3,914
Accruals and deferred income 2,203 11,603
162,292 166,383

8. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax 19,504 -

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Movement during the year 19,504
Balance at 30 November 2024 19,504

9. RELATED PARTY DISCLOSURES

During the year, the company paid £24,000 to Mr M Shaw for rental of a property owned personally by the director and used by the company.