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Registered Number: SC367301
Scotland
JAMES SHERRY (FUNERAL DIRECTORS) LTD.
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

James Sherry (Funeral Directors) Ltd. Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

James Sherry (Funeral Directors) Ltd. Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Limited 31 December 2025 .................................................... Turner Accountancy Limited 101 Park Street Motherwell ML1 1PF 11 May 2026 1

James Sherry (Funeral Directors) Ltd. Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 305,471 |  | 463,789
Investments | 4 | 141,210 |  | 141,210
|  | 446,681 |  | 604,999
Current assets |  |  |
Stocks |  | 47,369 |  | 31,842
Debtors |  | 42,381 |  | 67,063
Cash at bank and in hand |  | 654,191 |  | 633,085
|  | 743,941 |  | 731,990
Creditors: amount falling due within one year |  | (97,665) |  | (215,137)
Net current assets |  | 646,276 |  | 516,853
Total assets less current liabilities |  | 1,092,957 |  | 1,121,852
Provisions for liabilities |  | (13,421) |  | (22,758)
Net assets |  | 1,079,536 |  | 1,099,094
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 1,079,436 |  | 1,098,994
Shareholders' funds |  | 1,079,536 |  | 1,099,094
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 11 May 2026 and were signed on its behalf by:
------------------------------- Martin Joseph Sherry Director
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James Sherry (Funeral Directors) Ltd. Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information James Sherry (Funeral Directors) Ltd. is a private company, limited by shares, registered in Scotland, registration number SC367301, registration address 100-106 Park Street, Motherwell, ML1 1PF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 15% Reducing Balance
Fixtures and Fittings | 15% Reducing Balance
Computer Equipment | 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 6).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 January 2025 | 266,433 |  | - |  | 545,929 |  | 44,638 |  | 4,941 |  | 861,941
Additions | - |  | 13,536 |  | - |  | - |  | - |  | 13,536
Disposals | (140,173) |  | - |  | - |  | - |  | - |  | (140,173)
At 31 December 2025 | 126,260 |  | 13,536 |  | 545,929 |  | 44,638 |  | 4,941 |  | 735,304
Depreciation
At 01 January 2025 | - |  | - |  | 359,117 |  | 34,583 |  | 4,452 |  | 398,152
Charge for year | - |  | 2,030 |  | 28,021 |  | 1,508 |  | 122 |  | 31,681
On disposals | - |  | - |  | - |  | - |  | - |  | -
At 31 December 2025 | - |  | 2,030 |  | 387,138 |  | 36,091 |  | 4,574 |  | 429,833
Net book values
Closing balance as at 31 December 2025 | 126,260 |  | 11,506 |  | 158,791 |  | 8,547 |  | 367 |  | 305,471
Opening balance as at 01 January 2025 | 266,433 |  | - |  | 186,812 |  | 10,055 |  | 489 |  | 463,789
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 January 2025 | 141,210 |  | 141,210
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 141,210 |  | 141,210
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