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REGISTERED NUMBER: SC437342 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

MARK SHAW FUNERAL SERVICES LTD.

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Contents of the Financial Statements

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MARK SHAW FUNERAL SERVICES LTD.

Company Information

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTOR: | M B Shaw

| REGISTERED OFFICE: | 26 Abbotswell Crescent

| Aberdeen

| AB12 5JW

| REGISTERED NUMBER: | SC437342 (Scotland)

| ACCOUNTANTS: | Fyfe Moir & Associates

| 1st Floor, 5 Abercrombie Crt

| Prospect Road,

| Westhill

| Aberdeenshire

| Grampian

| AB32 6FE

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Balance Sheet

30 NOVEMBER 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,021,246 |  | 599,155 |  |

1,021,246 |  | 599,155 |  |

CURRENT ASSETS

Stocks | 6,000 |  | 6,000 |  |

Debtors | 6 | 67,841 |  | 81,478 |  |

Cash at bank | 1,348,726 |  | 1,163,220 |  |

1,422,567 |  | 1,250,698 |  |

CREDITORS

Amounts falling due within one year | 7 | 206,389 |  | 162,292 |  |

NET CURRENT ASSETS | 1,216,178 |  | 1,088,406 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,237,424 |  | 1,687,561 |  |

PROVISIONS FOR LIABILITIES | 8 | 46,956 |  | 19,504 |  |

NET ASSETS | 2,190,468 |  | 1,668,057 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 2,190,467 |  | 1,668,056 |  |

SHAREHOLDERS' FUNDS | 2,190,468 |  | 1,668,057 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Balance Sheet - continued

30 NOVEMBER 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 August 2026 and were signed by:

M B Shaw - Director

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Notes to the Financial Statements

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Mark Shaw Funeral Services 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Improvements to property | - | 25% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 10 ) .

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 225,000 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 225,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | Website |  | to |  | Plant and

| property |  | Costs |  | property |  | machinery

£ | £ | £ | £ |

| COST

| At 1 December 2024 | 479,393 |  | 2,970 |  | 232,231 |  | 63,052 |  |

| Additions | - |  | - |  | 168,054 |  | 7,047 |  |

| At 30 November 2025 | 479,393 |  | 2,970 |  | 400,285 |  | 70,099 |  |

| DEPRECIATION

| At 1 December 2024 | 73,124 |  | 2,228 |  | 180,793 |  | 52,441 |  |

| Charge for year | 9,589 |  | 742 |  | 16,891 |  | 3,273 |  |

| At 30 November 2025 | 82,713 |  | 2,970 |  | 197,684 |  | 55,714 |  |

| NET BOOK VALUE

| At 30 November 2025 | 396,680 |  | - |  | 202,601 |  | 14,385 |  |

| At 30 November 2024 | 406,269 |  | 742 |  | 51,438 |  | 10,611 |  |

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2024 | 11,551 |  | 425,655 |  | 12,354 |  | 1,227,206 |  |

| Additions | 587 |  | 328,093 |  | 551 |  | 504,332 |  |

| At 30 November 2025 | 12,138 |  | 753,748 |  | 12,905 |  | 1,731,538 |  |

| DEPRECIATION

| At 1 December 2024 | 9,585 |  | 302,614 |  | 7,266 |  | 628,051 |  |

| Charge for year | 505 |  | 49,547 |  | 1,694 |  | 82,241 |  |

| At 30 November 2025 | 10,090 |  | 352,161 |  | 8,960 |  | 710,292 |  |

| NET BOOK VALUE

| At 30 November 2025 | 2,048 |  | 401,587 |  | 3,945 |  | 1,021,246 |  |

| At 30 November 2024 | 1,966 |  | 123,041 |  | 5,088 |  | 599,155 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 47,016 |  | 12,084 |  |

| Other debtors | - |  | 52,541 |  |

| Prepayments and accrued income | 20,825 |  | 16,853 |  |

67,841 |  | 81,478 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans and overdrafts | 585 |  | - |  |

| Trade creditors | 29,008 |  | 27,081 |  |

| Tax | 147,088 |  | 114,611 |  |

| Social security and other taxes | 9 |  | - |  |

| VAT | 9,947 |  | 9,229 |  |

| Other creditors | 1,371 |  | 5,357 |  |

| Directors' current accounts | 2,299 |  | 3,811 |  |

| Accruals and deferred income | 16,082 |  | 2,203 |  |

206,389 |  | 162,292 |  |

MARK SHAW FUNERAL SERVICES LTD. (REGISTERED NUMBER: SC437342)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

8. | PROVISIONS FOR LIABILITIES

| 30.11.25 |  | 30.11.24

£ | £ |

| Deferred tax | 46,956 |  | 19,504 |  |

| Deferred |

| tax |

£ |

| Balance at 1 December 2024 | 19,504 |  |

| Movement during the year | 27,452 |  |

| Balance at 30 November 2025 | 46,956 |  |

9. | RELATED PARTY DISCLOSURES

| During the year, the company paid £24,000 to Mr M Shaw for rental of a property owned personally by the director and used by the company.