REGISTERED NUMBER: SC437342 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

MARK SHAW FUNERAL SERVICES LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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

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.