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REGISTERED NUMBER: SC492955 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Kenny Campbell Plumbing &
Heating Limited

Kenny Campbell Plumbing &
Heating Limited (Registered number: SC492955)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Kenny Campbell Plumbing &
Heating Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Kenneth Iain Campbell





REGISTERED OFFICE: An Falach
Torlundy
Fort William
PH33 6SW





REGISTERED NUMBER: SC492955 (Scotland)





ACCOUNTANTS: Melanie Morrice Accountancy Services Ltd
Rodane
Badabrie
Banavie
Fort William
PH33 7LX

Kenny Campbell Plumbing &
Heating Limited (Registered number: SC492955)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,028 11,205

CURRENT ASSETS
Stocks 3,000 4,000
Debtors 5 1,025 9,129
Cash at bank 22,145 12,200
26,170 25,329
CREDITORS
Amounts falling due within one year 6 50,005 35,569
NET CURRENT LIABILITIES (23,835 ) (10,240 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,193

965

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,093 865
SHAREHOLDERS' FUNDS 1,193 965

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 February 2024 and were signed by:





Kenneth Iain Campbell - Director


Kenny Campbell Plumbing &
Heating Limited (Registered number: SC492955)

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

1. STATUTORY INFORMATION

Kenny Campbell Plumbing & 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.

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 - 25% on reducing balance and 20% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in , first-out method and includes all purchase, transport and handling costs in bringing stock to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Kenny Campbell Plumbing &
Heating Limited (Registered number: SC492955)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 39,722
Additions 29,350
Disposals (25,458 )
At 31 December 2023 43,614
DEPRECIATION
At 1 January 2023 28,517
Charge for year 8,194
Eliminated on disposal (18,125 )
At 31 December 2023 18,586
NET BOOK VALUE
At 31 December 2023 25,028
At 31 December 2022 11,205

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 696 564
Other debtors 329 8,565
1,025 9,129

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 15,000 19,960
Trade creditors 5,584 3,843
Taxation and social security 779 9,498
Other creditors 28,642 2,268
50,005 35,569

7. RELATED PARTY DISCLOSURES

Kenny Campbell Plumbing Limited invoiced another company he is a director of for £23,066.88 gross in this financial year for his plumbing services carried out for customers of Ben Nevis Bathrooms Ltd.
A total of £3,354.96 gross was purchased from them for materials.
Kenny Campbell Plumbing Limited was set up and fully established before Ben Nevis Bathrooms Ltd was incorporated.