Robert Mackie (Funeral Directors) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC098684 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

FOR

ROBERT MACKIE (FUNERAL DIRECTORS) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Robert Mackie

Carmela Mackie

Craig Reid Mackie

SECRETARY:

Carmela Mackie

REGISTERED OFFICE:

The Almanythie Hall

Grange Road

Peterhead

Aberdeenshire

AB42 1WN

REGISTERED NUMBER:

SC098684 (Scotland)

ACCOUNTANTS:

Goldwells

Goldwells House

Grange Road

Peterhead

Aberdeenshire

AB42 1WN

FIXED ASSETS

Tangible assets

5

39,676

56,636

CURRENT ASSETS

Stocks

58,655

53,590

Debtors

6

837,888

786,315

Cash at bank

9,658

39,171

906,201

879,076

CREDITORS

Amounts falling due within one year

7

334,181

295,092

NET CURRENT ASSETS

572,020

583,984

TOTAL ASSETS LESS CURRENT
LIABILITIES

611,696

640,620

CREDITORS

Amounts falling due after more than one
year

8

57,025

83,653

NET ASSETS

554,671

556,967

CAPITAL AND RESERVES

Called up share capital

21,255

Share premium

12,000

Other reserves

4,250

Retained earnings

517,166

519,462

SHAREHOLDERS' FUNDS

554,671

556,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th October 2025 and were signed on its behalf by:

Robert Mackie - Director

1.	STATUTORY INFORMATION

Robert Mackie (Funeral Directors) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The presentation currency is sterling.

Turnover

Turnover represents invoiced sales of goods and services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Furniture

Motor

& fittings

vehicles

Totals

£

COST

At 1st August 2024

and 31st July 2025

130,736

201,081

331,817

DEPRECIATION

At 1st August 2024

116,054

159,127

275,181

Charge for year

4,896

12,064

16,960

At 31st July 2025

120,950

171,191

292,141

NET BOOK VALUE

At 31st July 2025

9,786

29,890

39,676

At 31st July 2024

14,682

41,954

56,636

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

54,366

55,731

Other debtors

86,860

26,860

Amounts due ultimate Parent company

696,662

703,724

837,888

786,315

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

22,248

Hire purchase contracts

-

1,447

Trade creditors

73,500

44,540

Tax

40,873

48,963

Social security and other taxes

3,487

5,191

Other creditors

58,117

Funding circle

117,784

93,356

Directors' current accounts

15,234

18,292

Accrued expenses

2,938

334,181

295,092

The loan from the director is interest free with no fixed terms of repayment.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 1-2 years

22,248

Bank loans - 2-5 years

34,777

61,405

57,025

83,653

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

79,273

105,901

The bank overdraft and loans are secured by a Bond and Floating Charge over the assets of the company and over the assets of its parent company, Twoboys Peterhead Ltd. They also have Assignation over a life policy over the life of R R Mackie.

10.	CONTINGENT LIABILITIES

Cross guarantees are held by the Bank of Scotland in respect of all sums held by the company's parent company Twoboys Peterhead Ltd

11.	RELATED PARTY DISCLOSURES

The company was controlled by Twoboys Peterhead Ltd during the whole of the current and previous year. During the year dividends of £80,000 were paid to its parent company Twoboys Peterhead Limited. The company also paid goods on behalf of its parent company amounting to £72,938. The balance owing by its parent company at the year end amounted to £696,662 (2024: £703,724).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st July 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Goldwells

Goldwells House

Grange Road

Peterhead

Aberdeenshire

AB42 1WN

6th October 2025