IRIS Accounts Production v23.3.1.45 SC245696 director 1.4.22 31.3.23 31.3.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2456962022-03-31SC2456962023-03-31SC2456962022-04-012023-03-31SC2456962021-03-31SC2456962021-04-012022-03-31SC2456962022-03-31SC245696ns10:Originalns15:Scotland2022-04-012023-03-31SC245696ns14:PoundSterlingns10:Original2022-04-012023-03-31SC245696ns10:Originalns10:Director12022-04-012023-03-31SC245696ns10:Original2022-04-012023-03-31SC245696ns10:Original2023-03-31SC245696ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-31SC245696ns10:Originalns10:SmallEntities2022-04-012023-03-31SC245696ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-31SC245696ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-31SC245696ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-31SC245696ns10:Originalns10:FullAccounts2022-04-012023-03-31SC245696ns10:Original12022-04-012023-03-31SC245696ns10:CompanySecretary1ns10:Original2022-04-012023-03-31SC245696ns10:Originalns10:RegisteredOffice2022-04-012023-03-31SC245696ns10:Original2022-03-31SC245696ns10:Originalns5:CurrentFinancialInstruments2023-03-31SC245696ns10:Originalns5:CurrentFinancialInstruments2022-03-31SC245696ns5:ShareCapitalns10:Original2023-03-31SC245696ns5:ShareCapitalns10:Original2022-03-31SC245696ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-31SC245696ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-31SC245696ns10:Originalns5:NetGoodwill2022-04-012023-03-31SC245696ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-31SC245696ns10:Originalns5:PlantMachinery2022-04-012023-03-31SC245696ns10:Original2021-04-012022-03-31SC245696ns10:Originalns5:NetGoodwill2022-03-31SC245696ns10:Originalns5:NetGoodwill2023-03-31SC245696ns10:Originalns5:NetGoodwill2022-03-31SC245696ns10:Originalns5:LandBuildings2022-03-31SC245696ns10:Originalns5:PlantMachinery2022-03-31SC245696ns10:Original2022-03-31SC245696ns10:Originalns5:LandBuildings2022-04-012023-03-31SC245696ns10:Originalns5:LandBuildings2023-03-31SC245696ns10:Originalns5:PlantMachinery2023-03-31SC245696ns10:Originalns5:LandBuildings2022-03-31SC245696ns10:Originalns5:PlantMachinery2022-03-31SC245696ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31SC245696ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-31
REGISTERED NUMBER: SC245696 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Fergus Robertson (Plumbing and Heating)
Limited

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fergus Robertson (Plumbing and Heating)
Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: F M Robertson





SECRETARY: Ms A Robertson





REGISTERED OFFICE: Muldearie Croft
Keith
Banffshire
AB55 6RQ





REGISTERED NUMBER: SC245696 (Scotland)





ACCOUNTANTS: J M Taylor
7 Ythan Terrace
Ellon
Aberdeenshire
AB41 9LJ

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 500
Tangible assets 5 209,940 171,085
209,940 171,585

CURRENT ASSETS
Stocks 5,000 23,485
Debtors 6 64,314 15,171
Cash at bank 508,462 532,244
577,776 570,900
CREDITORS
Amounts falling due within one year 7 94,080 49,998
NET CURRENT ASSETS 483,696 520,902
TOTAL ASSETS LESS CURRENT
LIABILITIES

693,636

692,487

PROVISIONS FOR LIABILITIES - 11,963
NET ASSETS 693,636 680,524

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 693,634 680,522
SHAREHOLDERS' FUNDS 693,636 680,524

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Balance Sheet - continued
31 March 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 November 2023 and were signed by:





F M Robertson - Director


Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Fergus Robertson (Plumbing and Heating) Limited 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.

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 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

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 1 (2022 - 1 ) .

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 10,000
AMORTISATION
At 1 April 2022 9,500
Charge for year 500
At 31 March 2023 10,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 500

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2022 108,121 131,950 240,071
Additions - 64,311 64,311
At 31 March 2023 108,121 196,261 304,382
DEPRECIATION
At 1 April 2022 - 68,986 68,986
Charge for year - 25,456 25,456
At 31 March 2023 - 94,442 94,442
NET BOOK VALUE
At 31 March 2023 108,121 101,819 209,940
At 31 March 2022 108,121 62,964 171,085

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 58,838 7,100
Other debtors 5,476 8,071
64,314 15,171

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 24,068 -
Trade creditors 6,979 20,178
Taxation and social security 6,503 12,270
Other creditors 56,530 17,550
94,080 49,998