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IAN JOHNSTON FUNERAL DIRECTORS LIMITED

Registered Number
SC623787
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2026

IAN JOHNSTON FUNERAL DIRECTORS LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | Alistair Robert Caldicott
| Christiane Katharine Henderson
| Ian Andrew Johnston

Registered Address | 142n St Clair Street
| Kirkcaldy
| KY1 2BZ

Registered Number | SC623787 (Scotland)

IAN JOHNSTON FUNERAL DIRECTORS LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 6,000 |  |  |  | 8,000
Tangible assets | 4 |  |  | 28,478 |  |  |  | 15,680
|  |  |  | 34,478 |  |  |  | 23,680
Current assets |  |  |  |  |  |  |  |
Stocks |  | 539 |  |  |  | 911 |  |
Debtors | 5 | 63,899 |  |  |  | 28,407 |  |
Cash at bank and on hand |  | 11,777 |  |  |  | 29,338 |  |
|  | 76,215 |  |  |  | 58,656 |  |
Creditors amounts falling due within one year | 6 | (31,522) |  |  |  | (52,951) |  |
Net current assets (liabilities) |  |  |  | 44,693 |  |  |  | 5,705
Total assets less current liabilities |  |  |  | 79,171 |  |  |  | 29,385
Provisions for liabilities |  |  |  | (812) |  |  |  | -
Net assets |  |  |  | 78,359 |  |  |  | 29,385
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 4,128 |  |  |  | 5,677
Profit and loss account |  |  |  | 74,131 |  |  |  | 23,608
Shareholders' funds |  |  |  | 78,359 |  |  |  | 29,385

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 June 2026, and are signed on its behalf by:
Alistair Robert Caldicott Director
Christiane Katharine Henderson Director Registered Company No. SC623787

IAN JOHNSTON FUNERAL DIRECTORS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Goodwill, being the amount paid in connection with the acquisition of the business in 2019, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 7
| Fixtures and fittings | 4
| Vehicles | 7
| Office Equipment | 3

| Stocks and work in progress
--- | ---
| Stock and work in progress are valued at the lower of cost and net realisable value.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 4 |  | 5

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 20,000 |  | 20,000
| At 31 March 26 | 20,000 |  | 20,000
| Amortisation and impairment
| At 01 April 25 | 12,000 |  | 12,000
| Charge for year | 2,000 |  | 2,000
| At 31 March 26 | 14,000 |  | 14,000
| Net book value
| At 31 March 26 | 6,000 |  | 6,000
| At 31 March 25 | 8,000 |  | 8,000

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 12,330 |  | 35,106 |  | - |  | 3,583 |  | 51,019
| Additions | - |  | 19,998 |  | 249 |  | - |  | 20,247
| At 31 March 26 | 12,330 |  | 55,104 |  | 249 |  | 3,583 |  | 71,266
| Depreciation and impairment
| At 01 April 25 | 6,453 |  | 25,334 |  | - |  | 3,552 |  | 35,339
| Charge for year | 1,750 |  | 5,666 |  | 2 |  | 31 |  | 7,449
| At 31 March 26 | 8,203 |  | 31,000 |  | 2 |  | 3,583 |  | 42,788
| Net book value
| At 31 March 26 | 4,127 |  | 24,104 |  | 247 |  | - |  | 28,478
| At 31 March 25 | 5,877 |  | 9,772 |  | - |  | 31 |  | 15,680

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 6,187 |  | 17,555
| Other debtors | 53,081 |  | 8,048
| Prepayments and accrued income | 4,631 |  | 2,804
| Total | 63,899 |  | 28,407

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 5,730 |  | 19,949
| Taxation and social security | 11,653 |  | 5,518
| Other creditors | 10,624 |  | -
| Accrued liabilities and deferred income | 3,515 |  | 27,484
| Total | 31,522 |  | 52,951