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Unaudited Financial Statements for the Year Ended 30 September 2024

for

Easi Plumb Limited

Easi Plumb Limited (Registered number: SC330886)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Easi Plumb Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: M Harrower
Mrs G Harrower





SECRETARY: Mrs G Harrower





REGISTERED OFFICE: 12 Keltie Place
Deanston
Doune
FK16 6AR





REGISTERED NUMBER: SC330886 (Scotland)





ACCOUNTANTS: LMC Accountants Ltd
Chartered Accountants
73 Stirling Business Centre
Wellgreen Place
Stirling
FK8 2DZ

Easi Plumb Limited (Registered number: SC330886)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,853 42,609

CURRENT ASSETS
Debtors 5 - 421
Cash at bank 184,913 155,253
184,913 155,674
CREDITORS
Amounts falling due within one year 6 18,804 13,190
NET CURRENT ASSETS 166,109 142,484
TOTAL ASSETS LESS CURRENT
LIABILITIES

183,962

185,093

CREDITORS
Amounts falling due after more than one
year

7

17,045

23,290
NET ASSETS 166,917 161,803

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 166,817 161,703
SHAREHOLDERS' FUNDS 166,917 161,803

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Easi Plumb Limited (Registered number: SC330886)

Balance Sheet - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 February 2025 and were signed on its behalf by:





M Harrower - Director


Easi Plumb Limited (Registered number: SC330886)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Easi Plumb 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.

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 - 25% on reducing balance

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 NIL (2023 - 1 ).

Easi Plumb Limited (Registered number: SC330886)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 99,370
Disposals (34,590 )
At 30 September 2024 64,780
DEPRECIATION
At 1 October 2023 56,761
Charge for year 13,171
Eliminated on disposal (23,005 )
At 30 September 2024 46,927
NET BOOK VALUE
At 30 September 2024 17,853
At 30 September 2023 42,609

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors - 421

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 6,245 9,222
Trade creditors 1 1
Taxation and social security 9,238 514
Other creditors 3,320 3,453
18,804 13,190

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 17,045 23,290

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100

Easi Plumb Limited (Registered number: SC330886)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. RESERVES
Retained
earnings
£   

At 1 October 2023 161,703
Profit for the year 13,214
Dividends (8,100 )
At 30 September 2024 166,817

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
M Harrower
Balance outstanding at start of year (93 ) (37 )
Amounts advanced 86 (56 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (7 ) (93 )

Mrs G Harrower
Balance outstanding at start of year (89 ) (36 )
Amounts advanced 83 (53 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (6 ) (89 )

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Harrower.