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Registered number: SC649505
John Clarkson Plumbing Ltd
Financial Statements
For The Year Ended 31 December 2023
Arthur Garty & Co. Ltd.
161 Albert Street
Dundee
Tayside
DD4 6PX
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC649505
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,698 59,253
34,698 59,253
CURRENT ASSETS
Stocks 5 23,600 28,162
Debtors 6 30,955 22,328
Cash at bank and in hand 65,991 47,262
120,546 97,752
Creditors: Amounts Falling Due Within One Year 7 (77,048 ) (86,322 )
NET CURRENT ASSETS (LIABILITIES) 43,498 11,430
TOTAL ASSETS LESS CURRENT LIABILITIES 78,196 70,683
Creditors: Amounts Falling Due After More Than One Year 8 (48,351 ) (60,700 )
NET ASSETS 29,845 9,983
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 29,745 9,883
SHAREHOLDERS' FUNDS 29,845 9,983
Page 1
Page 2
For the year ending 31 December 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 Kevin Clarkson
Director
20th March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
John Clarkson Plumbing Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC649505 . The registered office is John Clarkson Plumbing Ltd, 165 Albert Street, Dundee, DD4 6PX.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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% on straight line basis
Fixtures & Fittings 20% on straight line basis
2.4. 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.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 9)
9 9
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 93,187 2,210 95,397
Disposals (4,000 ) - (4,000 )
As at 31 December 2023 89,187 2,210 91,397
Depreciation
As at 1 January 2023 35,408 736 36,144
Provided during the period 23,384 171 23,555
Disposals (3,000 ) - (3,000 )
As at 31 December 2023 55,792 907 56,699
Net Book Value
As at 31 December 2023 33,395 1,303 34,698
As at 1 January 2023 57,779 1,474 59,253
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles 22,148 34,632
22,148 34,632
5. Stocks
2023 2022
£ £
Materials 10,000 10,000
Work in progress 13,600 18,162
23,600 28,162
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30,955 22,328
30,955 22,328
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 6,953 6,951
Trade creditors 32,237 44,288
Bank loans and overdrafts 5,385 5,385
Other creditors 9,043 16,672
Taxation and social security 23,430 13,026
77,048 86,322
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 19,184 26,149
Bank loans 29,167 34,551
48,351 60,700
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. The hire purchase liabilities are secured on the assets concerned.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 26,137 33,100
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,953 6,951
Later than one year and not later than five years 19,184 26,149
26,137 33,100
26,137 33,100
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11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6