1 April 2022 false No description of principal activity Taxfiler 2023.9 SC443152business:PrivateLimitedCompanyLtd2022-04-012023-03-31 SC4431522022-03-31 SC4431522022-04-012023-03-31 SC443152business:AuditExempt-NoAccountantsReport2022-04-012023-03-31 SC443152business:FilletedAccounts2022-04-012023-03-31 SC4431522023-03-31 SC4431522022-03-31 SC443152core:WithinOneYear2023-03-31 SC443152core:WithinOneYear2022-03-31 SC443152core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC443152core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 SC443152core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC443152core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 SC443152core:PreviouslyStatedAmount2023-03-31 SC443152core:PreviouslyStatedAmount2022-03-31 SC443152business:SmallEntities2022-04-012023-03-31 SC443152business:Director12022-04-012023-03-31 SC443152countries:Scotland2022-04-012023-03-31 SC443152business:RegisteredOffice2022-04-012023-03-31 SC443152core:MotorVehicles2022-03-31 SC443152core:FurnitureFittings2022-03-31 SC443152core:MotorVehicles2023-03-31 SC443152core:FurnitureFittings2023-03-31 SC443152core:MotorVehicles2022-04-012023-03-31 SC443152core:FurnitureFittings2022-04-012023-03-31 SC4431522021-04-012022-03-31 iso4217:GBP xbrli:pure
David Fergus Plumbing Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,998 
12,180 
Current assets
Inventories
1,500 
1,500 
Debtors
1,099 
1,078 
Cash at bank and in hand
89,446 
79,941 
92,045 
82,519 
Creditors: amounts falling due within one year
(22,916)
(35,865)
Net current assets
69,129 
46,654 
Total assets less current liabilities
76,127 
58,834 
Provisions for liabilities
Deferred tax
- 
(2,314)
Net assets
76,127 
56,520 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
76,126 
56,519 
Shareholders' funds
76,127 
56,520 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 October 2023 and were signed on its behalf by
David M Fergus Director Company Registration No. SC443152
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David Fergus Plumbing Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
David Fergus Plumbing Ltd is a private company, limited by shares, registered in Scotland, registration number SC443152. The registered office is 2 Milne Way, Uddingston, Glasgow, G71 7JH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
31,925 
1,326 
33,251 
At 31 March 2023
31,925 
1,326 
33,251 
Depreciation
At 1 April 2022
19,745 
1,326 
21,071 
Charge for the year
5,182 
- 
5,182 
At 31 March 2023
24,927 
1,326 
26,253 
Net book value
At 31 March 2023
6,998 
- 
6,998 
At 31 March 2022
12,180 
- 
12,180 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,099 
1,078 
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David Fergus Plumbing Ltd Notes to the Accounts for the year ended 31 March 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,735 
3,415 
Trade creditors
10,591 
11,123 
Taxes and social security
9,198 
9,713 
Other creditors
937 
2,044 
Loans from directors
5 
9,169 
Accruals
450 
401 
22,916 
35,865 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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