| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2026 |
| FOR |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2026 |
| FOR |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD (REGISTERED NUMBER: SC098684) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JULY 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Report of the Accountants | 7 |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST JULY 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Goldwells House |
| Grange Road |
| Peterhead |
| Aberdeenshire |
| AB42 1WN |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD (REGISTERED NUMBER: SC098684) |
| BALANCE SHEET |
| 31ST JULY 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Other reserves |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD (REGISTERED NUMBER: SC098684) |
| BALANCE SHEET - continued |
| 31ST JULY 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD (REGISTERED NUMBER: SC098684) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JULY 2026 |
| 1. | STATUTORY INFORMATION |
| Robert Mackie (Funeral Directors) Ltd is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared under the historical cost convention. |
| The presentation currency is sterling. |
| Turnover |
| Turnover represents invoiced sales of goods and services. |
| Tangible fixed assets |
| Land and buildings | - |
| Plant and machinery etc | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| 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. |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD (REGISTERED NUMBER: SC098684) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JULY 2026 |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Freehold | Furniture | Motor |
| property | & fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1st August 2025 |
| Additions |
| At 31st July 2026 |
| DEPRECIATION |
| At 1st August 2025 |
| Charge for year |
| At 31st July 2026 |
| NET BOOK VALUE |
| At 31st July 2026 |
| At 31st July 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Amounts due ultimate Parent company | 689,599 | 696,662 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Other creditors |
| Funding circle | 516,751 | 117,784 |
| Directors' current accounts | 15,536 | 15,234 |
| Accrued expenses |
| The loan from the director is interest free with no fixed terms of repayment. |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD (REGISTERED NUMBER: SC098684) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JULY 2026 |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| The bank overdraft and loans are secured by a Bond and Floating Charge over the assets of the company and over the assets of its parent company, Twoboys Peterhead Ltd. They also have Assignation over a life policy over the life of R R Mackie. |
| 10. | CONTINGENT LIABILITIES |
| Cross guarantees are held by the Bank of Scotland in respect of all sums held by the company's parent company Twoboys Peterhead Ltd |
| 11. | RELATED PARTY DISCLOSURES |
| The company was controlled by Twoboys Peterhead Ltd during the whole of the current and previous year. During the year dividends of £80,000 were paid to its parent company Twoboys Peterhead Limited. The company also paid goods on behalf of its parent company amounting to £72,938. The balance owing by its parent company at the year end amounted to £699,599 (2025: £696,662). |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD |
| REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF |
| ROBERT MACKIE (FUNERAL DIRECTORS) LTD |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st July 2026 set out on page nil and you consider that the company is exempt from an audit. |
| In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. |
| Goldwells House |
| Grange Road |
| Peterhead |
| Aberdeenshire |
| AB42 1WN |