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REGISTERED NUMBER: SC245696 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Fergus Robertson (Plumbing and Heating)
Limited

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fergus Robertson (Plumbing and Heating)
Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: F M Robertson





SECRETARY: Ms A Robertson





REGISTERED OFFICE: Muldearie Croft
Keith
Banffshire
AB55 6RQ





REGISTERED NUMBER: SC245696 (Scotland)





ACCOUNTANTS: J M Taylor
7 Ythan Terrace
Ellon
Aberdeenshire
AB41 9LJ

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Balance Sheet
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 190,153 209,940
190,153 209,940

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 36,706 64,314
Cash at bank 634,705 508,462
676,411 577,776
CREDITORS
Amounts falling due within one year 7 145,619 94,080
NET CURRENT ASSETS 530,792 483,696
TOTAL ASSETS LESS CURRENT
LIABILITIES

720,945

693,636

CREDITORS
Amounts falling due after more than one year 8 6,017 -
NET ASSETS 714,928 693,636

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 714,926 693,634
SHAREHOLDERS' FUNDS 714,928 693,636

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Balance Sheet - continued
31 March 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2024 and were signed by:





F M Robertson - Director


Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Fergus Robertson (Plumbing and Heating) 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 10,000
AMORTISATION
At 1 April 2023
and 31 March 2024 10,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 108,121 196,261 304,382
Additions - 720 720
At 31 March 2024 108,121 196,981 305,102
DEPRECIATION
At 1 April 2023 - 94,442 94,442
Charge for year - 20,507 20,507
At 31 March 2024 - 114,949 114,949
NET BOOK VALUE
At 31 March 2024 108,121 82,032 190,153
At 31 March 2023 108,121 101,819 209,940

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 29,260 58,838
Other debtors 7,446 5,476
36,706 64,314

Fergus Robertson (Plumbing and Heating)
Limited (Registered number: SC245696)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Hire purchase contracts 9,025 24,068
Trade creditors 26,109 6,979
Taxation and social security 22,406 6,503
Other creditors 88,079 56,530
145,619 94,080

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£    £   
Hire purchase contracts 6,017 -

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £29,900 were paid to the director .

The director Mr Robertson has advanced the company net amounts totalling £85,203 since the incorporation of the company. This amount remained outstanding at 31st March 2024 and is included within Other creditors in the notes to the accounts.

10. ULTIMATE CONTROLLING PARTY

The controlling party is F M Robertson.