IRIS Accounts Production v25.3.0.601 SC620186 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC620186 2024-04-30 SC620186 2025-04-30 SC620186 2024-05-01 2025-04-30 SC620186 2023-04-30 SC620186 2023-05-01 2024-04-30 SC620186 2024-04-30 SC620186 ns15:Scotland 2024-05-01 2025-04-30 SC620186 ns14:PoundSterling 2024-05-01 2025-04-30 SC620186 ns10:Director1 2024-05-01 2025-04-30 SC620186 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC620186 ns10:SmallEntities 2024-05-01 2025-04-30 SC620186 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC620186 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC620186 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC620186 ns10:FullAccounts 2024-05-01 2025-04-30 SC620186 1 2024-05-01 2025-04-30 SC620186 ns10:OrdinaryShareClass2 2024-05-01 2025-04-30 SC620186 ns10:OrdinaryShareClass3 2024-05-01 2025-04-30 SC620186 ns10:OrdinaryShareClass4 2024-05-01 2025-04-30 SC620186 ns10:Director2 2024-05-01 2025-04-30 SC620186 ns10:Director3 2024-05-01 2025-04-30 SC620186 ns10:RegisteredOffice 2024-05-01 2025-04-30 SC620186 ns5:CurrentFinancialInstruments 2024-04-30 SC620186 ns5:CurrentFinancialInstruments 2025-04-30 SC620186 ns5:Non-currentFinancialInstruments 2024-04-30 SC620186 ns5:Non-currentFinancialInstruments 2025-04-30 SC620186 ns5:ShareCapital 2024-04-30 SC620186 ns5:ShareCapital 2025-04-30 SC620186 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC620186 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC620186 ns5:NetGoodwill 2024-05-01 2025-04-30 SC620186 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 SC620186 ns5:PlantMachinery 2024-05-01 2025-04-30 SC620186 ns5:FurnitureFittings 2024-05-01 2025-04-30 SC620186 ns5:MotorVehicles 2024-05-01 2025-04-30 SC620186 ns5:NetGoodwill 2024-04-30 SC620186 ns5:NetGoodwill 2025-04-30 SC620186 ns5:NetGoodwill 2024-04-30 SC620186 ns5:PlantMachinery 2024-04-30 SC620186 ns5:FurnitureFittings 2024-04-30 SC620186 ns5:MotorVehicles 2024-04-30 SC620186 ns5:PlantMachinery 2025-04-30 SC620186 ns5:FurnitureFittings 2025-04-30 SC620186 ns5:MotorVehicles 2025-04-30 SC620186 ns5:PlantMachinery 2024-04-30 SC620186 ns5:FurnitureFittings 2024-04-30 SC620186 ns5:MotorVehicles 2024-04-30 SC620186 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-04-30 SC620186 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-04-30 SC620186 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-04-30 SC620186 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 SC620186 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 SC620186 ns5:DeferredTaxation 2024-04-30 SC620186 ns5:DeferredTaxation 2024-05-01 2025-04-30 SC620186 ns5:DeferredTaxation 2025-04-30 SC620186 ns10:OrdinaryShareClass2 2025-04-30 SC620186 ns10:OrdinaryShareClass3 2025-04-30 SC620186 ns10:OrdinaryShareClass4 2025-04-30

REGISTERED NUMBER: SC620186 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

D MOODIE & CO (BARRHEAD) LTD

D MOODIE & CO (BARRHEAD) LTD (REGISTERED NUMBER: SC620186)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

D MOODIE & CO (BARRHEAD) LTD

COMPANY INFORMATION

for the Year Ended 30 April 2025

| DIRECTORS: | R M Paton

| Mrs A Wishart

| R Paton

| REGISTERED OFFICE: | 39 Cross Arthurlie Street

| Barrhead

| East Renfrewshire

| G78 1QU

| REGISTERED NUMBER: | SC620186 (Scotland)

| ACCOUNTANTS: | John M Taylor & Co

| Chartered Accountants

| 9 Glasgow Road

| PAISLEY

| Renfrewshire

| PA1 3QS

D MOODIE & CO (BARRHEAD) LTD (REGISTERED NUMBER: SC620186)

BALANCE SHEET

30 April 2025

30.4.24 |  | 30.4.25 |

£ | £ |  | Notes | £ | £ |

| FIXED ASSETS

90,000 |  |  | Intangible assets | 5 | 72,000 |  |

215,954 |  |  | Tangible assets | 6 | 171,224 |  |

305,954 |  | 243,224 |  |

| CURRENT ASSETS

169,214 |  |  | Debtors | 7 | 196,504 |  |

77,552 |  |  | Cash at bank and in hand | 90,403 |  |

246,766 |  | 286,907 |  |

| CREDITORS

164,098 |  |  | Amounts falling due within one year | 8 | 180,655 |  |

82,668 |  |  | NET CURRENT ASSETS | 106,252 |  |

388,622 |  |  | TOTAL ASSETS LESS CURRENT LIABILITIES | 349,476 |  |

| CREDITORS

(200,147 | ) |  | Amounts falling due after more than one year | 9 | (216,119 | ) |

(45,361 | ) |  | PROVISIONS FOR LIABILITIES | 11 | (39,853 | ) |

143,114 |  |  | NET ASSETS | 93,504 |  |

| CAPITAL AND RESERVES

10,000 |  |  | Called up share capital | 12 | 10,000 |  |

133,114 |  |  | Retained earnings | 83,504 |  |

143,114 |  |  | SHAREHOLDERS' FUNDS | 93,504 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

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

D MOODIE & CO (BARRHEAD) LTD (REGISTERED NUMBER: SC620186)

BALANCE SHEET - continued

30 April 2025

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

R M Paton - Director

D MOODIE & CO (BARRHEAD) LTD (REGISTERED NUMBER: SC620186)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| D Moodie & Co (Barrhead) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

| Turnover represents total income from funeral services arranged for clients and taken place during the year.

| Goodwill

| Goodwill is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant & machinery | - | 10% to 15% on reducing balance

| Fixtures and fittings | - | 10% to 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

D MOODIE & CO (BARRHEAD) LTD (REGISTERED NUMBER: SC620186)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation represents the sum of tax currently payable and deferred tax on a non discounted basis.

| The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period which the liability is settled or the asset is realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Cash & cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Financial instruments

| Basic financial instruments are recognised at amortised cost. Financial assets and liabilties are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 10 ) .

D MOODIE & CO (BARRHEAD) LTD (REGISTERED NUMBER: SC620186)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 180,000 |  |

| AMORTISATION

| At 1 May 2024 | 90,000 |  |

| Amortisation for year | 18,000 |  |

| At 30 April 2025 | 108,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 72,000 |  |

| At 30 April 2024 | 90,000 |  |

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant & |  | and |  | Motor

| Totals |  | machinery |  | fittings |  | vehicles

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 480,496 |  | 73,938 |  | 22,956 |  | 383,602 |  |

| Additions | 23,167 |  | 20,854 |  | 2,313 |  | - |  |

| Disposals | (29,260 | ) | - |  | - |  | (29,260 | ) |

| At 30 April 2025 | 474,403 |  | 94,792 |  | 25,269 |  | 354,342 |  |

| DEPRECIATION

| At 1 May 2024 | 264,542 |  | 34,889 |  | 12,028 |  | 217,625 |  |

| Charge for year | 45,952 |  | 7,488 |  | 2,456 |  | 36,008 |  |

| Eliminated on disposal | (7,315 | ) | - |  | - |  | (7,315 | ) |

| At 30 April 2025 | 303,179 |  | 42,377 |  | 14,484 |  | 246,318 |  |

| NET BOOK VALUE

| At 30 April 2025 | 171,224 |  | 52,415 |  | 10,785 |  | 108,024 |  |

| At 30 April 2024 | 215,954 |  | 39,049 |  | 10,928 |  | 165,977 |  |

D MOODIE & CO (BARRHEAD) LTD (REGISTERED NUMBER: SC620186)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

6. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 293,025 |  |

| DEPRECIATION

| At 1 May 2024

| and 30 April 2025 | 120,384 |  |

| NET BOOK VALUE

| At 30 April 2025 | 172,641 |  |

| At 30 April 2024 | 172,641 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 76,220 |  | 60,067 |  |

| Directors' current accounts | 120,284 |  | 109,147 |  |

196,504 |  | 169,214 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts | 16,528 |  | 34,583 |  |

| Trade creditors | 35,773 |  | 45,902 |  |

| Corporation Tax | 70,422 |  | 73,358 |  |

| Social security and other taxes | 2,760 |  | 2,740 |  |

| Other creditors | 48,000 |  | - |  |

| Pension provider | 496 |  | 475 |  |

| Accruals and deferred income | 6,676 |  | 7,040 |  |

180,655 |  | 164,098 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts | 1,875 |  | 5,903 |  |

| Other creditors | 214,244 |  | 194,244 |  |

216,119 |  | 200,147 |  |

D MOODIE & CO (BARRHEAD) LTD (REGISTERED NUMBER: SC620186)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts | 18,403 |  | 40,486 |  |

| Obligations under hire purchase contracts are secured over the assets to which they relate.

11. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Deferred tax | 39,853 |  | 45,361 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 45,361 |  |

| Provided during year | (5,508 | ) |

| rate movement |

| Balance at 30 April 2025 | 39,853 |  |

| In respect of accelerated capital allowances.

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 6,500 | Ordinary A | £1 | 6,500 |  | 6,500 |  |

| 2,000 | Ordinary B | £1 | 2,000 |  | 2,000 |  |

| 1,500 | Ordinary C | £1 | 1,500 |  | 1,500 |  |

10,000 |  | 10,000 |  |

13. | RELATED PARTY DISCLOSURES

| At the year end there was an balance of £120,283 (2024: £109,147) due to company in which the directors were shareholders. Interest is charged on the loan at 3.5% and has no fixed repayment date.

14. | ULTIMATE CONTROLLING PARTY

| The controlling party is R M Paton.