REGISTERED NUMBER: SC371958 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

IAN ESSLEMONT FUNERAL DIRECTORS LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

DIRECTORS:

Mr I Esslemont

Mrs M J Esslemont

SECRETARY:

Mrs M J Esslemont

REGISTERED OFFICE:

51-53 High Street

Turriff

Aberdeenshire

AB53 4EJ

REGISTERED NUMBER:

SC371958 (Scotland)

ACCOUNTANTS:

Bain Henry Reid

51-53 High Street

Turriff

AB53 4EJ

FIXED ASSETS

264,701

299,822

CURRENT ASSETS

197,292

200,983

CREDITORS

Amounts falling due within one year

(33,034

)

(76,636

)

NET CURRENT ASSETS

164,258

124,347

TOTAL ASSETS LESS CURRENT LIABILITIES

428,959

424,169

CAPITAL AND RESERVES

428,959

424,169

NOTES TO THE FINANCIAL STATEMENTS

1.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 3 (2025 - 3 ) .

2.	DIRECTORS LOANS

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr I Esslemont and Mrs M J Esslemont

Balance outstanding at start of year

(13,441

)

(2,903

)

Amounts advanced

21,943

26,818

Amounts repaid

(10,240

)

(37,356

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,738

)

(13,441

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the micro-entity provisions 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 8 September 2026 and were signed on its behalf by:

Mr I Esslemont - Director