Company registration number SC567732 (Scotland)
CALEDONIAN FUNERAL SUPPLIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
CALEDONIAN FUNERAL SUPPLIES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
CALEDONIAN FUNERAL SUPPLIES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
7,500
15,000
Tangible assets
4
26,305
25,692
33,805
40,692
Current assets
Stocks
71,313
68,180
Debtors
5
63,885
42,036
Cash at bank and in hand
160,052
133,971
295,250
244,187
Creditors: amounts falling due within one year
6
(161,157)
(143,154)
Net current assets
134,093
101,033
Total assets less current liabilities
167,898
141,725
Provisions for liabilities
(6,576)
(6,423)
Net assets
161,322
135,302
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
161,222
135,202
Total equity
161,322
135,302
CALEDONIAN FUNERAL SUPPLIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 11 August 2026 and are signed on its behalf by:
MR G J HENSHELWOOD
Mr G J Henshelwood
Director
Company Registration No. SC567732
CALEDONIAN FUNERAL SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Caledonian Funeral Supplies Limited is a private company limited by shares incorporated in Scotland. The registered office is 70 Bogmoor Place, Shieldhall, Glasgow, G51 4SN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover i s recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery etc
10%, 20% and 33% straight line, 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and cash held at the bank.

CALEDONIAN FUNERAL SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.8
Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
CALEDONIAN FUNERAL SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
75,000
Amortisation and impairment
At 1 April 2025
60,000
Amortisation charged for the year
7,500
At 31 March 2026
67,500
Carrying amount
At 31 March 2026
7,500
At 31 March 2025
15,000
4
Tangible fixed assets
Plant and machinery etc
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2025
6,067
469
4,636
27,299
38,471
Additions
-
0
7,089
-
0
-
0
7,089
At 31 March 2026
6,067
7,558
4,636
27,299
45,560
Depreciation and impairment
At 1 April 2025
2,428
469
2,630
7,252
12,779
Depreciation charged in the year
607
88
769
5,012
6,476
At 31 March 2026
3,035
557
3,399
12,264
19,255
Carrying amount
At 31 March 2026
3,032
7,001
1,237
15,035
26,305
At 31 March 2025
3,639
-
0
2,006
20,047
25,692
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
31,809
21,401
Other debtors
32,076
20,635
63,885
42,036
CALEDONIAN FUNERAL SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
40,454
20,957
Taxation and social security
22,021
24,353
Other creditors
98,682
97,844
161,157
143,154
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
41,191
9,094
9
Related party transactions

At the year end, the amount due to the company from James Cockburn Limited, a company under common control, was £32,076 (202 5 - £20,635).

During the year, the company made advances to the directors of £13,750 and received credits of £14,240 resulting in a balance due to the directors at the year end of £92,886 (2025 - £92,396).

There are no set repayment terms, nor is interest charged on the outstanding balances due.

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