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REGISTERED NUMBER: SC471346 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Plus 5 Maintenance Services Ltd

Plus 5 Maintenance Services Ltd (Registered number: SC471346)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Plus 5 Maintenance Services Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTORS: K M Zasada
J P Zasada





SECRETARY: J P Zasada





REGISTERED OFFICE: 12 West Holmes Place
Broxburn
West Lothian
EH52 5NJ





REGISTERED NUMBER: SC471346 (Scotland)





ACCOUNTANTS: Crichton Mackie Accounting Services Ltd
66 Barntongate Drive
Edinburgh
EH4 8BY

Plus 5 Maintenance Services Ltd (Registered number: SC471346)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 74,632 91,092
Investments 6 250 250
74,882 91,342

CURRENT ASSETS
Debtors 7 234,139 247,230
Cash at bank 176,431 160,685
410,570 407,915
CREDITORS
Amounts falling due within one year 8 40,605 46,352
NET CURRENT ASSETS 369,965 361,563
TOTAL ASSETS LESS CURRENT
LIABILITIES

444,847

452,905

CREDITORS
Amounts falling due after more than
one year

9

(19,632

)

(24,540

)

PROVISIONS FOR LIABILITIES (18,658 ) (22,773 )
NET ASSETS 406,557 405,592

Plus 5 Maintenance Services Ltd (Registered number: SC471346)

Balance Sheet - continued
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 406,457 405,492
SHAREHOLDERS' FUNDS 406,557 405,592

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

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

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 Board of Directors and authorised for issue on 26 February 2025 and were signed on its behalf by:





K M Zasada - Director


Plus 5 Maintenance Services Ltd (Registered number: SC471346)

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

1. STATUTORY INFORMATION

Plus 5 Maintenance Services Ltd 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 - 25% on cost and 15% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Plus 5 Maintenance Services Ltd (Registered number: SC471346)

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

2. ACCOUNTING POLICIES - continued
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 2 (2023 - 2 ) .

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

Plus 5 Maintenance Services Ltd (Registered number: SC471346)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 159,053
DEPRECIATION
At 1 January 2024 67,961
Charge for year 16,460
At 31 December 2024 84,421
NET BOOK VALUE
At 31 December 2024 74,632
At 31 December 2023 91,092

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakin
£   
COST
At 1 January 2024
and 31 December 2024 250
NET BOOK VALUE
At 31 December 2024 250
At 31 December 2023 250

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 11,832 8,613
Amounts owed by joint ventures 189,731 189,731
Amounts recoverable on contract - 19,814
Other debtors 32,576 29,072
234,139 247,230

Plus 5 Maintenance Services Ltd (Registered number: SC471346)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 2,342 19,447
Taxation and social security 21,137 12,682
Other creditors 17,126 14,223
40,605 46,352

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.24 31.12.23
£    £   
Other creditors 19,632 24,540

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
100 Ordinary 1.00 100 100

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors had new loans from the company, of which a total of £19,991 (2023 - £19,574) was still outstanding at the year end, and included in Other Debtors. Interest has been charged at the approved HMRC rates.