CALEDONIA FUNERAL AID CIC

Company limited by guarantee

Company Registration Number:
SC566867 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

CALEDONIA FUNERAL AID CIC

Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

CALEDONIA FUNERAL AID CIC

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

The principle activity of the company in the year under review was that of providing affordable cremation services.



Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

John Halliday
Denise McGarva
John Birrell
Louise Reid


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
11 December 2025

And signed on behalf of the board by:
Name: John Halliday
Status: Director

CALEDONIA FUNERAL AID CIC

Profit And Loss Account

for the Period Ended 31 March 2025

2025 2024


£

£
Turnover: 110,130 106,915
Cost of sales: ( 63,360 ) ( 55,843 )
Gross profit(or loss): 46,770 51,072
Administrative expenses: ( 66,759 ) ( 66,912 )
Other operating income: 35,663 36,505
Operating profit(or loss): 15,674 20,665
Interest payable and similar charges: ( 1,486 ) ( 2,236 )
Profit(or loss) before tax: 14,188 18,429
Profit(or loss) for the financial year: 14,188 18,429

CALEDONIA FUNERAL AID CIC

Balance sheet

As at 31 March 2025

Notes 2025 2024


£

£
Current assets
Debtors: 3 13,660 8,880
Cash at bank and in hand: 12,317 39,389
Total current assets: 25,977 48,269
Creditors: amounts falling due within one year: 4 ( 129,103 ) ( 158,229 )
Net current assets (liabilities): (103,126) (109,960)
Total assets less current liabilities: (103,126) ( 109,960)
Creditors: amounts falling due after more than one year: 5 ( 7,451 ) ( 14,805 )
Total net assets (liabilities): (110,577) (124,765)
Members' funds
Profit and loss account: (110,577) ( 124,765)
Total members' funds: ( 110,577) (124,765)

The notes form part of these financial statements

CALEDONIA FUNERAL AID CIC

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 11 December 2025
and signed on behalf of the board by:

Name: John Halliday
Status: Director

The notes form part of these financial statements

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Consideration is given to the point at which the company is entitled to receive the income, excluding discounts, rebates, value added tax and other sales taxes. the following criteria must also be met before revenue is recognised: Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied: the amount of revenue can be measured reliably; it is probable that the company will receive the consideration due: the costs can be measured reliably.

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Equipment - 33% on cost Motor Vehicles - 33% on cost

    Other accounting policies

    all are on pages 10-13 of the attached accounts.

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 2 3

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Debtors

2025 2024
£ £
Trade debtors 13,660 8,880
Total 13,660 8,880

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 7,249 5,765
Taxation and social security 507 539
Accruals and deferred income 7,573 30,375
Other creditors 113,774 121,550
Total 129,103 158,229

Other Creditors Owed to group £105,961 (2024 £105,961) Other Loan £7,813 (2024 £15,589)

CALEDONIA FUNERAL AID CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Other creditors 7,451 14,805
Total 7,451 14,805

COMMUNITY INTEREST ANNUAL REPORT

CALEDONIA FUNERAL AID CIC

Company Number: SC566867 (Scotland)

Year Ending: 31 March 2025

Company activities and impact

Caledonia Funeral Aid and Caledonia Cremation form our not-for-profit response to funeral poverty in Scotland, ensuring that everyone, regardless of income, can access a dignified, affordable farewell for their loved one. During the year, Caledonia Cremation supported 82 bereaved families, all of whom rated the service five stars. Many families have since written to express how the kindness and care they received far exceeded their expectations of an affordable funeral, emphasising the difference made by our compassionate support throughout their bereavement. Caledonia Funeral Aid supported around a further 100 people with more holistic advice and emotional support, including help with funeral planning, benefit applications and understanding options for low-cost funerals. A major development this year was the launch of Funerals.scot, a national information and advice website created to help anyone in Scotland navigate bereavement, understand funeral choices, and access trustworthy guidance about costs, grants and rights. Following the conclusion of funding from the Edinburgh Community Mental Health and Wellbeing Fund and the National Lottery Community Fund, we have had to scale back wider support to those experiencing funeral poverty. Despite this, we continue to prioritise compassion, dignity and accessibility at the heart of all our work. We are deeply grateful for the contribution of our dedicated and well-trained volunteers, who now play an increasing role in staffing our advice line and supporting callers with understanding and empathy. Over the year, we began developing new peer-support groups, initially facilitated by staff but designed to become peer-led over time. This includes a walking group connected to the new memorial art installation at Wardie Bay, which has naturally evolved into a supportive bereavement community. We also led talks and awareness sessions for community members and bereavement-sector professionals to raise awareness of funeral poverty and equip others to offer basic support to families in need.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
11 December 2025

And signed on behalf of the board by:
Name: John Halliday
Status: Director