2023-05-01 SC324612 2024-04-30 SC324612 2023-05-01 2024-04-30 SC324612 2023-04-30 SC324612 2022-05-01 2023-04-30 SC324612 uk-core:WithinOneYear 2023-04-30 SC324612 uk-core:WithinOneYear 2024-04-30 SC324612 uk-core:ShareCapital 2024-04-30 SC324612 uk-core:ShareCapital 2023-04-30 SC324612 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC324612 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 SC324612 uk-bus:Director1 2023-05-01 2024-04-30 SC324612 uk-core:CommercialMotorVehicles 2023-05-01 2024-04-30 SC324612 uk-core:WithinOneYear 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure SC324612 uk-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 SC324612 uk-bus:FRS102 2023-05-01 2024-04-30 SC324612 uk-bus:FilletedAccounts 2023-05-01 2024-04-30 SC324612 uk-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30
Brown & Co Plumbing & Heating Ltd
Registered Number:SC324612
For the year ended 30 April 2024
Scotland
Unaudited Financial Statements
2
For the year ended 30 April 2024
Brown & Co Plumbing & Heating Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC324612
As at 30 April 2024
Brown & Co Plumbing & Heating Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
5,077
6,346
2
5,077
6,346
Current assets
Trade and other receivables
1,030
3,138
3
94,622
Cash and cash equivalents
90,224
93,362
95,652
Trade and other payables: amounts falling due within one
year
(1,080)
(1,080)
4
94,572
92,282
Net current assets
Total assets less current liabilities
97,359
100,918
97,359
Net assets
100,918
Capital and reserves
Called up share capital
100
100
Retained earnings
97,259
100,818
97,359
100,918
Shareholders' funds
For the year ended 30 April 2024 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 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 proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Anthony Brown Director
These financial statements were approved and authorised for issue by the Board on 17 February 2025 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 30 April 2024
Brown & Co Plumbing & Heating Ltd
Notes to the Financial Statements
Statutory Information
Brown & Co Plumbing & Heating Ltd is a private limited company, limited by shares, domiciled in Scotland, registration
number SC324612.
Principal place of business:
7 Bevan Road
Mayfield
EH22 5QE
Registered address:
1 Inverleith Gardens
Edinburgh
EH3 5PU
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
20 Reducing balance
Motor vehicles
2. Property, plant and equipment
Motor vehicles
£
Cost or
valuation
At 01 May 2023
6,346
At 30 April 2024
6,346
Provision for depreciation and impairment
Charge for year
1,269
At 30 April 2024
1,269
At 30 April 2024
Net book value
5,077
At 30 April 2023
6,346
2 of 3
5
For the year ended 30 April 2024
Brown & Co Plumbing & Heating Ltd
Notes to the Financial Statements Continued
3. Trade and other receivables
2023
2024
£
£
Other debtors
3,138
1,030
Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Other creditors
1,080
1,080
Short-term creditors are measured at the transaction price. Other financial laibilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
5. Average number of persons employed
During the year the average number of employees was 0
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