REGISTERED NUMBER: SC620186 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

D MOODIE & CO (BARRHEAD) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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 ) .

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

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

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.