THE SCOTTISH CREMATION SOCIETY LTD.
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2026-10-12 (in 5mo)
Last made up 2025-09-28
Watchouts
None on the register
Cash
£2M
+3.6% vs 2023
Net assets
£3M
+2.6% vs 2023
Employees
9
0% vs 2023
Profit before tax
£68K
-40% vs 2023
Net assets
2-year trend · vs Consumer Discretionary median
Accounts
2-year trend · latest reflected 2024-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Turnover | £1,220,880 | £1,176,007 | |
| Operating profit | £84,618 | £21,477 | |
| Profit before tax | £113,076 | £67,820 | |
| Net profit | £113,076 | £67,820 | |
| Cash | £1,593,400 | £1,650,868 | |
| Total assets less current liabilities | £2,607,914 | £2,675,734 | |
| Net assets | £2,607,914 | £2,675,734 | |
| Equity | £2,607,914 | £2,675,734 | |
| Average employees | 9 | 9 | |
| Wages | £309,558 | £321,886 |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Operating margin | 6.9% | 1.8% | |
| Net margin | 9.3% | 5.8% | |
| Return on capital employed | 3.2% | 0.8% | |
| Gearing (liabilities / total assets) | 2.9% | 2.7% | |
| Current ratio | 22.74x | 24.29x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Robb Ferguson Chartered Accountants
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.”
Significant events
- “During the year 1,728 cremations were carried out compared with 1,818 in the previous year.”
- “The independent testing of emissions levels confirmed that they continue to be within current legal requirements.”
- “The charity had commitments at 31 December 2024 totalling £83,041 (2023: £6,808) in connection with capital improvements to the Crematorium scheduled to be undertaken after the year end.”
- “The charity has operating lease commitments totalling £19,980 (2023: £25,308) due after 31 December 2024.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
10 active · 19 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| THOMSON, Kay | Secretary | 2019-12-01 | — | — |
| ARMOUR, Gordon William | Director | 2019-12-01 | Jun 1951 | British |
| ATACK, Iain Frederick | Director | 2015-06-11 | Nov 1947 | British |
| CHAPMAN, John Murray | Director | 2009-07-01 | Jul 1946 | British |
| JOHNSTONE, Mark Edward, Reverend | Director | 2021-06-10 | May 1968 | British |
| JOHNSTONE COLVILLE, Linsay Ann | Director | 2021-06-10 | Aug 1958 | British |
| MCFARLANE, Andrew | Director | 2016-05-24 | Apr 1958 | British |
| MORSE, John Rorison | Director | 2019-06-14 | May 1953 | British |
| RONALD, Alasdair Robert John | Director | 2023-06-15 | Feb 1959 | British |
| SMITH, Maureen Elizabeth | Director | 2023-06-15 | Apr 1953 | British |
Show 19 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| ARMOUR, Gordon William | Secretary | 2008-10-06 | 2019-12-01 |
| GORDON, John Macarthur | Secretary | 1998-03-09 | 2009-04-30 |
| LINDSAY, Donald Paterson | Secretary | — | 1998-03-09 |
| CHRISTIE, John Cairns, Very Reverend | Director | 2019-06-14 | 2021-09-16 |
| COSSAR, Jonathan, Dr | Director | 2019-06-14 | 2023-03-08 |
| CROMAR, Robert Lindsay | Director | 1994-03-17 | 1999-12-13 |
| DENHOLM, James Allan | Director | — | 2015-08-16 |
| DUNCAN, Geoffrey Cheyne Calderhead | Director | — | 2004-09-30 |
| FORD, John Noel Patrick | Director | 1994-03-17 | 1997-09-25 |
| JACK, Robert Barr, Professor | Director | — | 1998-09-22 |
| MARSHALL, James Beaton | Director | — | 2011-12-31 |
| MCVICAR, David | Director | 1998-09-22 | 2015-09-15 |
| MUIR, David Iain | Director | — | 1991-09-26 |
| OAKLEY, Charles Allan | Director | — | 1993-04-09 |
| PARK, John Bruce, Mr. | Director | — | 2018-12-13 |
| PRIMROSE, Andrew Hardie | Director | 2004-12-16 | 2019-09-23 |
| SPEIRS, John Archibald Amoor | Director | 1993-03-24 | 1993-09-11 |
| SPENCE, Philip Hill | Director | 1999-09-30 | 2019-03-01 |
| WILSON JNR, David Bell | Director | 1999-12-13 | 2021-03-26 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Mrs Kay Christine Thomson | Individual | Shares 25–50%, Voting 25–50% | 2019-12-12 | Active |
| Mr Gordon William Armour | Individual | Shares 25–50%, Voting 25–50% | 2016-04-06 | Ceased 2019-12-12 |
Filing timeline
Last 20 of 144 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2025-10-01 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-09-22 | AA | accounts | Accounts with accounts type full | |
| 2024-09-30 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2024-09-23 | AA | accounts | Accounts with accounts type full | |
| 2023-10-03 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2023-10-02 | AA | accounts | Accounts with accounts type full | |
| 2023-06-19 | AP01 | officers | Appoint person director company with name date | |
| 2023-06-19 | AP01 | officers | Appoint person director company with name date | |
| 2023-03-15 | TM01 | officers | Termination director company with name termination date | |
| 2022-10-03 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-09-28 | AA | accounts | Accounts with accounts type full | |
| 2021-10-05 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2021-09-23 | AA | accounts | Accounts with accounts type full | |
| 2021-09-20 | TM01 | officers | Termination director company with name termination date | |
| 2021-06-18 | AP01 | officers | Appoint person director company with name date | |
| 2021-06-18 | AP01 | officers | Appoint person director company with name date | |
| 2021-05-27 | AD01 | address | Change registered office address company with date old address new address | |
| 2021-03-30 | TM01 | officers | Termination director company with name termination date | |
| 2021-01-18 | AD01 | address | Change registered office address company with date old address new address | |
| 2020-09-30 | AA | accounts | Accounts with accounts type full |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 2
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
-3.7%
£1,220,880 £1,176,007
-
Cash
+3.6%
£1,593,400 £1,650,868
-
Net assets
+2.6%
£2,607,914 £2,675,734
-
Employees
0%
9 9
-
Operating profit
-74.6%
£84,618 £21,477
-
Profit before tax
-40%
£113,076 £67,820
-
Wages
+4%
£309,558 £321,886
Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers