Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 19 false No description of principal activity 2024-11-01 19 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC042480 2024-11-01 2025-10-31 SC042480 2023-11-01 2024-10-31 SC042480 2025-10-31 SC042480 2024-10-31 SC042480 c:CompanySecretary1 2024-11-01 2025-10-31 SC042480 c:Director1 2024-11-01 2025-10-31 SC042480 c:Director2 2024-11-01 2025-10-31 SC042480 c:RegisteredOffice 2024-11-01 2025-10-31 SC042480 d:Buildings 2024-11-01 2025-10-31 SC042480 d:Buildings 2025-10-31 SC042480 d:Buildings 2024-10-31 SC042480 d:Buildings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC042480 d:Buildings d:LongLeaseholdAssets 2024-11-01 2025-10-31 SC042480 d:Buildings d:LongLeaseholdAssets 2025-10-31 SC042480 d:Buildings d:LongLeaseholdAssets 2024-10-31 SC042480 d:MotorVehicles 2024-11-01 2025-10-31 SC042480 d:MotorVehicles 2025-10-31 SC042480 d:MotorVehicles 2024-10-31 SC042480 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC042480 d:FurnitureFittings 2024-11-01 2025-10-31 SC042480 d:FurnitureFittings 2025-10-31 SC042480 d:FurnitureFittings 2024-10-31 SC042480 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC042480 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC042480 d:Goodwill 2024-11-01 2025-10-31 SC042480 d:Goodwill 2025-10-31 SC042480 d:Goodwill 2024-10-31 SC042480 d:CurrentFinancialInstruments 2025-10-31 SC042480 d:CurrentFinancialInstruments 2024-10-31 SC042480 d:Non-currentFinancialInstruments 2025-10-31 SC042480 d:Non-currentFinancialInstruments 2024-10-31 SC042480 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 SC042480 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC042480 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 SC042480 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 SC042480 d:ShareCapital 2025-10-31 SC042480 d:ShareCapital 2024-10-31 SC042480 d:RetainedEarningsAccumulatedLosses 2025-10-31 SC042480 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC042480 c:OrdinaryShareClass1 2024-11-01 2025-10-31 SC042480 c:OrdinaryShareClass1 2025-10-31 SC042480 c:OrdinaryShareClass1 2024-10-31 SC042480 c:OrdinaryShareClass2 2024-11-01 2025-10-31 SC042480 c:OrdinaryShareClass2 2025-10-31 SC042480 c:OrdinaryShareClass2 2024-10-31 SC042480 c:OrdinaryShareClass3 2024-11-01 2025-10-31 SC042480 c:OrdinaryShareClass3 2025-10-31 SC042480 c:OrdinaryShareClass3 2024-10-31 SC042480 c:OrdinaryShareClass4 2024-11-01 2025-10-31 SC042480 c:OrdinaryShareClass4 2025-10-31 SC042480 c:OrdinaryShareClass4 2024-10-31 SC042480 c:FRS102 2024-11-01 2025-10-31 SC042480 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC042480 c:FullAccounts 2024-11-01 2025-10-31 SC042480 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC042480 d:WithinOneYear 2025-10-31 SC042480 d:WithinOneYear 2024-10-31 SC042480 d:BetweenOneFiveYears 2025-10-31 SC042480 d:BetweenOneFiveYears 2024-10-31 SC042480 d:MoreThanFiveYears 2025-10-31 SC042480 d:MoreThanFiveYears 2024-10-31 SC042480 d:Goodwill d:OwnedIntangibleAssets 2024-11-01 2025-10-31 SC042480 e:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC042480 CROSBIE MATTHEW FUNERAL DIRECTORS LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
CROSBIE MATTHEW FUNERAL DIRECTORS LTD
COMPANY INFORMATION
Directors | Mr G Milne
| Mrs S Milne
Company secretary | Mr P Aitken
Registered number | SC042480
Registered office | 199 Nicol Street
| Kirkcaldy
| Fife
| KY1 1PF
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
CROSBIE MATTHEW FUNERAL DIRECTORS LTD REGISTERED NUMBER:SC042480
STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 13,575 |  | 31,675
Tangible assets | 5 |  | 1,690,384 |  | 1,832,132
|  |  | 1,703,959 |  | 1,863,807
Current assets |  |  |  |  |
Stocks |  | 115,051 |  | 119,802 |
Debtors: amounts falling due within one year | 6 | 103,074 |  | 85,915 |
Cash at bank and in hand |  | 918,661 |  | 630,540 |
|  | 1,136,786 |  | 836,257 |
Creditors: amounts falling due within one year | 7 | (355,548) |  | (258,961) |
Net current assets |  |  | 781,238 |  | 577,296
Total assets less current liabilities |  |  | 2,485,197 |  | 2,441,103
Creditors: amounts falling due after more than one year | 8 |  | (169,118) |  | (213,864)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (233,954) |  | (260,867) |
|  |  | (233,954) |  | (260,867)
Net assets |  |  | 2,082,125 |  | 1,966,372
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100,000 |  | 100,000
Profit and loss account |  |  | 1,982,125 |  | 1,866,372
|  |  | 2,082,125 |  | 1,966,372
Page 1
CROSBIE MATTHEW FUNERAL DIRECTORS LTD REGISTERED NUMBER:SC042480
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 March 2026.
Mrs S Milne
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
CROSBIE MATTHEW FUNERAL DIRECTORS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The Company is limited by shares and incorporated in Scotland; Registration Number SC042480. The registered office address is 199 Nicol Street, Kirkcaldy, Fife, KY1 1PF. The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 3
CROSBIE MATTHEW FUNERAL DIRECTORS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
CROSBIE MATTHEW FUNERAL DIRECTORS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 10 | years
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line and reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Heritable property | - | 2% Straight line
|  |  |  | Leasehold property | - | 5% Straight line
|  |  |  | Motor vehicles | - | 10% - 12% Straight line & 25% Reducing balance
|  |  |  | Fixtures and fittings | - | 20% Reducing balance & 33% Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
CROSBIE MATTHEW FUNERAL DIRECTORS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 19 (2024 - 19).
Page 6
CROSBIE MATTHEW FUNERAL DIRECTORS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 November 2024 | 181,000
| At 31 October 2025 | 181,000
| Amortisation |
| At 1 November 2024 | 149,325
| Charge for the year on owned assets | 18,100
| At 31 October 2025 | 167,425
| Net book value |
| At 31 October 2025 | 13,575
| At 31 October 2024 | 31,675
Page 7
CROSBIE MATTHEW FUNERAL DIRECTORS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Tangible fixed assets
|  | Heritable property | Leasehold property | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 November 2024 | 814,427 | 909,508 | 830,155 | 406,474 | 2,960,564
| Additions | - | 20,906 | 16,495 | 4,274 | 41,675
| Disposals | - | - | (11,989) | - | (11,989)
| Transfers between classes | 189,831 | (189,831) | - | - | -
| At 31 October 2025 | 1,004,258 | 740,583 | 834,661 | 410,748 | 2,990,250
| Depreciation |  |  |  |  |
| At 1 November 2024 | 234,863 | 472,088 | 79,191 | 342,290 | 1,128,432
| Charge for the year on owned assets | 14,648 | 45,674 | 107,446 | 12,413 | 180,181
| Disposals | - | - | (8,747) | - | (8,747)
| Transfers between classes | 36,467 | (36,467) | - | - | -
| At 31 October 2025 | 285,978 | 481,295 | 177,890 | 354,703 | 1,299,866
| Net book value |  |  |  |  |
| At 31 October 2025 | 718,280 | 259,288 | 656,771 | 56,045 | 1,690,384
| At 31 October 2024 | 579,564 | 437,420 | 750,964 | 64,184 | 1,832,132
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 80,938 | 65,969
| Prepayments and accrued income | 22,136 | 19,946
|  | 103,074 | 85,915
Page 8
CROSBIE MATTHEW FUNERAL DIRECTORS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 128,210 | 129,692
| Other taxation and social security | 116,746 | 16,239
| Obligations under finance lease and hire purchase contracts | 44,746 | 41,316
| Other creditors | - | 269
| Accruals and deferred income | 65,846 | 71,445
|  | 355,548 | 258,961
| Secured loans Net obligations under hire purchase contracts are secured over the relevant assets.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 169,118 | 213,864
|  | 169,118 | 213,864
| Secured loans Net obligations under hire purchase contracts are secured over the relevant assets.
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 99,515 (2024 - 99,515) Ordinary shares of £1.00 each | 99,515 | 99,515
|  | 100 (2024 - 100) Ordinary A shares of £1.00 each | 100 | 100
|  | 100 (2024 - 100) Ordinary B shares of £1.00 each | 100 | 100
|  | 285 (2024 - 285) Ordinary C shares of £1.00 each | 285 | 285
|  |  | 100,000 | 100,000
Page 9
CROSBIE MATTHEW FUNERAL DIRECTORS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
10. | Commitments under operating leases
| At 31 October 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 34,549 | 26,750
| Later than 1 year and not later than 5 years | 138,196 | 100,000
| Later than 5 years | 190,020 | 50,000
|  | 362,765 | 176,750
Page 10