Registered number
SC715113
PD PLUMBING AND HEATING (ABERDEEN) LTD
Filleted Accounts
30 November 2023
PD PLUMBING AND HEATING (ABERDEEN) LTD
Registered number: SC715113
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 2,700 3,600
Current assets
Debtors 4 802 1,003
Cash at bank and in hand 24,772 43,469
25,574 44,472
Creditors: amounts falling due within one year 5 (9,454) (11,706)
Net current assets 16,120 32,766
Net assets 18,820 36,366
Capital and reserves
Called up share capital 1 1
Profit and loss account 18,819 36,365
Shareholders' funds 18,820 36,366
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Dey
Director
Approved by the board on 26 August 2024
PD PLUMBING AND HEATING (ABERDEEN) LTD
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2022 4,166
At 30 November 2023 4,166
Depreciation
At 1 December 2022 566
Charge for the year 900
At 30 November 2023 1,466
Net book value
At 30 November 2023 2,700
At 30 November 2022 3,600
4 Debtors 2023 2022
£ £
Trade debtors 750 459
Amounts owed by group undertakings and undertakings in which the company has a participating interest - 493
Other debtors 52 51
802 1,003
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors - 950
Taxation and social security costs 4,691 8,724
Other creditors 4,763 2,032
9,454 11,706
6 Other information
PD PLUMBING AND HEATING (ABERDEEN) LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
13 Northfield Place
Rosemount
Aberdeen
AB25 1SB
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