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REGISTERED NUMBER: SC247666 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

C P S PLUMBING LIMITED

C P S PLUMBING LIMITED (REGISTERED NUMBER: SC247666)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C P S PLUMBING LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTOR: F Currie



REGISTERED OFFICE: 22 Backbrae Street
Kilsyth
Glasgow
G65 0NH



REGISTERED NUMBER: SC247666 (Scotland)



ACCOUNTANTS: Curle & Co
Chartered Accountants
22 Backbrae Street
Kilsyth
G65 0NH



BANKERS: Royal Bank Of Scotland
18 Tay Walk
Cumbernauld
G67 1DE

C P S PLUMBING LIMITED (REGISTERED NUMBER: SC247666)

BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,817 18,422

CURRENT ASSETS
Debtors 5 36,236 43,166
Cash at bank 45,642 16,201
81,878 59,367
CREDITORS
Amounts falling due within one year 6 61,778 53,089
NET CURRENT ASSETS 20,100 6,278
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,917

24,700

CREDITORS
Amounts falling due after more than one
year

7

3,906

7,031
NET ASSETS 30,011 17,669

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 29,911 17,569
SHAREHOLDERS' FUNDS 30,011 17,669

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

C P S PLUMBING LIMITED (REGISTERED NUMBER: SC247666)

BALANCE SHEET - continued
30 April 2024



The financial statements were approved by the director and authorised for issue on 3 October 2024 and were signed by:





F Currie - Director


C P S PLUMBING LIMITED (REGISTERED NUMBER: SC247666)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

C P S Plumbing 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 and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

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 - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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 or 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 2 (2023 - 4 ) .

C P S PLUMBING LIMITED (REGISTERED NUMBER: SC247666)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 2,424 36,945 857 40,226
DEPRECIATION
At 1 May 2023 2,424 18,523 857 21,804
Charge for year - 4,605 - 4,605
At 30 April 2024 2,424 23,128 857 26,409
NET BOOK VALUE
At 30 April 2024 - 13,817 - 13,817
At 30 April 2023 - 18,422 - 18,422

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 21,750 28,849
VAT 14,486 14,317
36,236 43,166

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 3,125 3,125
Trade creditors 28,222 35,979
Tax 9,428 1,631
Social security and other taxes 286 825
Other creditors 1,984 2,740
Accrued expenses 18,733 8,789
61,778 53,089

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 3,906 7,031

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Frank Currie.