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Registered number: SC610441
Ecotec Heating And Plumbing Engineers Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Sutherland Black
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—7
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Ecotec Heating And Plumbing Engineers Ltd for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ecotec Heating And Plumbing Engineers Ltd for the year ended 31 October 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.org.uk/accountspreparationguidance.
This report is made solely to the director of Ecotec Heating And Plumbing Engineers Ltd , as a body, in accordance with the terms of our engagement letter dated 04 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of Ecotec Heating And Plumbing Engineers Ltd and state those matters that we have agreed to state to the director of Ecotec Heating And Plumbing Engineers Ltd , as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ecotec Heating And Plumbing Engineers Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Ecotec Heating And Plumbing Engineers Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ecotec Heating And Plumbing Engineers Ltd . You consider that Ecotec Heating And Plumbing Engineers Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Ecotec Heating And Plumbing Engineers Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
04/02/2025
Sutherland Black
Chartered Accountant
8 Deer Park Avenue
Livingston
West Lothian
EH54 8GA
Page 1
Page 2
Balance Sheet
Registered number: SC610441
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,246 2,683
42,246 2,683
CURRENT ASSETS
Debtors 5 6,121 2,804
Cash at bank and in hand 22,794 34,724
28,915 37,528
Creditors: Amounts Falling Due Within One Year 6 (29,160 ) (38,306 )
NET CURRENT ASSETS (LIABILITIES) (245 ) (778 )
TOTAL ASSETS LESS CURRENT LIABILITIES 42,001 1,905
Creditors: Amounts Falling Due After More Than One Year 7 (33,596 ) -
NET ASSETS 8,405 1,905
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 8,404 1,904
SHAREHOLDERS' FUNDS 8,405 1,905
Page 2
Page 3
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Campbell
Director
04/02/2025
The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 November 2022 1 8,697 8,698
Profit for the year and total comprehensive income - 22,207 22,207
Dividends paid - (29,000) (29,000)
As at 31 October 2023 and 1 November 2023 1 1,904 1,905
Profit for the year and total comprehensive income - 44,200 44,200
Dividends paid - (37,700) (37,700)
As at 31 October 2024 1 8,404 8,405
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Ecotec Heating And Plumbing Engineers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC610441 . The registered office is 66 Spottiswoode Gardens, Mid Calder, Livingston, EH53 0JX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% RBM
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 November 2023 9,250
Additions 51,995
Disposals (9,250 )
As at 31 October 2024 51,995
...CONTINUED
Page 6
Page 7
Depreciation
As at 1 November 2023 6,567
Provided during the period 9,749
Disposals (6,567 )
As at 31 October 2024 9,749
Net Book Value
As at 31 October 2024 42,246
As at 1 November 2023 2,683
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,121 2,804
6,121 2,804
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,079 -
Trade creditors 8,720 8,516
Corporation tax 1,158 5,424
VAT 7,638 3,115
Accruals and deferred income 866 838
Director's loan account 699 20,413
29,160 38,306
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 33,596 -
33,596 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 7