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Company Registration No. SC399035 (Scotland)
RST Heating & Plumbing Ltd Unaudited accounts for the year ended 31 May 2023
RST Heating & Plumbing Ltd Unaudited accounts Contents
Page
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RST Heating & Plumbing Ltd Company Information for the year ended 31 May 2023
Director
Stephen Toogood
Company Number
SC399035 (Scotland)
Registered Office
Suite 2.11 94 HOPE STREET GLASGOW G2 6PH
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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RST Heating & Plumbing Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
18,594 
24,486 
Current assets
Cash at bank and in hand
15,254 
18,108 
Creditors: amounts falling due within one year
(8,450)
(8,192)
Net current assets
6,804 
9,916 
Total assets less current liabilities
25,398 
34,402 
Creditors: amounts falling due after more than one year
(23,314)
(30,606)
Net assets
2,084 
3,796 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,984 
3,696 
Shareholders' funds
2,084 
3,796 
For the year ending 31 May 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 14 February 2024 and were signed on its behalf by
Stephen Toogood Director Company Registration No. SC399035
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RST Heating & Plumbing Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
RST Heating & Plumbing Ltd is a private company, limited by shares, registered in Scotland, registration number SC399035. The registered office is Suite 2.11, 94 HOPE STREET, GLASGOW, G2 6PH.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
7,051 
50,975 
58,026 
Additions
306 
- 
306 
At 31 May 2023
7,357 
50,975 
58,332 
Depreciation
At 1 June 2022
5,829 
27,711 
33,540 
Charge for the year
382 
5,816 
6,198 
At 31 May 2023
6,211 
33,527 
39,738 
Net book value
At 31 May 2023
1,146 
17,448 
18,594 
At 31 May 2022
1,222 
23,264 
24,486 
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RST Heating & Plumbing Ltd Notes to the Accounts for the year ended 31 May 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
2,484 
3,385 
Obligations under finance leases and hire purchase contracts
4,807 
4,807 
Trade creditors
256 
- 
Taxes and social security
903 
- 
8,450 
8,192 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
12,548 
15,032 
Obligations under finance leases and hire purchase contracts
10,766 
15,574 
23,314 
30,606 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 0 (2022: 1).
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