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2022-06-30 SC598863 dpl-frs:Item12 2021-07-01 2022-06-30 SC598863 dpl-frs:Item12 2021-06-30 SC598863 dpl-frs:Item12 2022-06-30 SC598863 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 SC598863 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 SC598863 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SC598863 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 SC598863 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 SC598863 1 2021-07-01 2022-06-30 SC598863 frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC598863
MGM Plumbing & Heating Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Kerr Accountancy
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC598863
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,864 3,818
2,864 3,818
CURRENT ASSETS
Debtors 5 (1,218 ) (1,098 )
Cash at bank and in hand 8,622 19,077
7,404 17,979
Creditors: Amounts Falling Due Within One Year 6 (6,500 ) (9,288 )
NET CURRENT ASSETS (LIABILITIES) 904 8,691
TOTAL ASSETS LESS CURRENT LIABILITIES 3,768 12,509
Creditors: Amounts Falling Due After More Than One Year 7 (10,620 ) (17,020 )
NET LIABILITIES (6,852 ) (4,511 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (6,854 ) (4,513 )
SHAREHOLDERS' FUNDS (6,852) (4,511)
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew MacEwan
Director
14th March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MGM Plumbing & Heating Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC598863 . The registered office is 32 Southhill Avenue, Glasgow, G73 3TB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2022 12,064
As at 30 June 2023 12,064
Depreciation
As at 1 July 2022 8,246
Provided during the period 954
As at 30 June 2023 9,200
Net Book Value
As at 30 June 2023 2,864
As at 1 July 2022 3,818
5. Debtors
2023 2022
£ £
Due within one year
Loan to directors (1,218 ) (1,098 )
(1,218 ) (1,098 )
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 2,688
Bank loans and overdrafts 6,500 6,600
6,500 9,288
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 10,500 16,900
Accruals and deferred income 120 120
10,620 17,020
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,688
- 2,688
- 2,688
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4