1 January 2023 false No description of principal activity Taxfiler 2024.5 SC616323business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC6163232022-12-31 SC6163232023-01-012023-12-31 SC616323business:AuditExemptWithAccountantsReport2023-01-012023-12-31 SC616323business:FilletedAccounts2023-01-012023-12-31 SC6163232023-12-31 SC616323business:Director12023-01-012023-12-31 SC616323business:RegisteredOffice2023-01-012023-12-31 SC6163232022-12-31 SC616323core:WithinOneYear2023-12-31 SC616323core:WithinOneYear2022-12-31 SC616323core:AfterOneYear2023-12-31 SC616323core:AfterOneYear2022-12-31 SC616323core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC616323core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC616323core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC616323core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC616323core:PreviouslyStatedAmount2023-12-31 SC616323core:PreviouslyStatedAmount2022-12-31 SC616323business:SmallEntities2023-01-012023-12-31 SC616323countries:Scotland2023-01-012023-12-31 SC616323core:PlantMachinery2023-01-012023-12-31 SC616323core:Goodwill2022-12-31 SC616323core:Goodwill2023-12-31 SC616323core:PlantMachinery2022-12-31 SC616323core:PlantMachinery2023-12-31 SC6163232022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC616323 (Scotland)
ID Plumbing + Heating Ltd Unaudited accounts for the year ended 31 December 2023
ID Plumbing + Heating Ltd Unaudited accounts Contents
Page
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ID Plumbing + Heating Ltd Company Information for the year ended 31 December 2023
Director
Ian Dingwall
Company Number
SC616323 (Scotland)
Registered Office
94 HOPE STREET SUITE 2.11 GLASGOW G2 6PH UNITED KINGDOM
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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ID Plumbing + Heating Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
210 
639 
Current assets
Debtors
18,387 
12,187 
Cash at bank and in hand
12,080 
8,633 
30,467 
20,820 
Creditors: amounts falling due within one year
(20,050)
(14,501)
Net current assets
10,417 
6,319 
Total assets less current liabilities
10,627 
6,958 
Creditors: amounts falling due after more than one year
(10,230)
(6,001)
Net assets
397 
957 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
297 
857 
Shareholders' funds
397 
957 
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 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 18 September 2024 and were signed on its behalf by
Ian Dingwall Director Company Registration No. SC616323
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ID Plumbing + Heating Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
ID Plumbing + Heating Ltd is a private company, limited by shares, registered in Scotland, registration number SC616323. The registered office is 94 HOPE STREET, SUITE 2.11, GLASGOW, G2 6PH, UNITED KINGDOM.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
5,368 
At 31 December 2023
5,368 
Amortisation
At 1 January 2023
5,368 
At 31 December 2023
5,368 
Net book value
At 31 December 2023
- 
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ID Plumbing + Heating Ltd Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
3,641 
Additions
642 
At 31 December 2023
4,283 
Depreciation
At 1 January 2023
3,002 
Charge for the year
1,071 
At 31 December 2023
4,073 
Net book value
At 31 December 2023
210 
At 31 December 2022
639 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,387 
12,187 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
2,556 
2,556 
Trade creditors
5,991 
2,710 
Taxes and social security
4,342 
4,405 
Other creditors
7,161 
4,830 
20,050 
14,501 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
3,632 
6,001 
Trade creditors
3,759 
- 
Other creditors
2,839 
- 
10,230 
6,001 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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