1 July 2023 false No description of principal activity Taxfiler 2024.6 SC250567business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC2505672023-06-30 SC2505672023-07-012024-06-30 SC250567business:AuditExemptWithAccountantsReport2023-07-012024-06-30 SC250567business:FilletedAccounts2023-07-012024-06-30 SC2505672024-06-30 SC250567business:Director12023-07-012024-06-30 SC250567business:CompanySecretary12023-07-012024-06-30 SC250567business:RegisteredOffice2023-07-012024-06-30 SC2505672023-06-30 SC250567core:WithinOneYear2024-06-30 SC250567core:WithinOneYear2023-06-30 SC250567core:AfterOneYear2024-06-30 SC250567core:AfterOneYear2023-06-30 SC250567core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC250567core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC250567core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC250567core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC250567core:PreviouslyStatedAmount2024-06-30 SC250567core:PreviouslyStatedAmount2023-06-30 SC250567business:SmallEntities2023-07-012024-06-30 SC250567countries:Scotland2023-07-012024-06-30 SC250567core:PlantMachinery2023-07-012024-06-30 SC250567core:MotorVehicles2023-07-012024-06-30 SC250567core:FurnitureFittings2023-07-012024-06-30 SC250567core:ComputerEquipment2023-07-012024-06-30 SC250567core:LandBuildings2023-06-30 SC250567core:PlantMachinery2023-06-30 SC250567core:MotorVehicles2023-06-30 SC250567core:ComputerEquipment2023-06-30 SC250567core:LandBuildings2023-07-012024-06-30 SC250567core:LandBuildings2024-06-30 SC250567core:PlantMachinery2024-06-30 SC250567core:MotorVehicles2024-06-30 SC250567core:ComputerEquipment2024-06-30 SC250567business:Director112023-07-012024-06-30 SC250567business:Director112023-06-30 SC250567business:Director112024-06-30 SC2505672022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC250567 (Scotland)
BW Heating & Plumbing Ltd. Unaudited accounts for the year ended 30 June 2024
BW Heating & Plumbing Ltd. Unaudited accounts Contents
Page
- 2 -
BW Heating & Plumbing Ltd. Company Information for the year ended 30 June 2024
Director
Brian Walsh
Secretary
Fiona Jolly
Company Number
SC250567 (Scotland)
Registered Office
151 Kirkintilloch Road Bishopbriggs Glasgow G64 2LS Scotland
Accountants
Malcolm Shepherd & Co Ltd C.A. 151 Kirkintilloch Road Bishopbriggs Glasgow G64 2LS
- 3 -
BW Heating & Plumbing Ltd. Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
274,917 
230,661 
Current assets
Inventories
- 
21,882 
Debtors
485,921 
407,820 
Cash at bank and in hand
565,113 
507,191 
1,051,034 
936,893 
Creditors: amounts falling due within one year
(134,526)
(87,696)
Net current assets
916,508 
849,197 
Total assets less current liabilities
1,191,425 
1,079,858 
Creditors: amounts falling due after more than one year
(10,071)
(8,517)
Net assets
1,181,354 
1,071,341 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
1,181,344 
1,071,331 
Shareholders' funds
1,181,354 
1,071,341 
For the year ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 March 2025 and were signed on its behalf by
Brian Walsh Director Company Registration No. SC250567
- 4 -
BW Heating & Plumbing Ltd. Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
BW Heating & Plumbing Ltd. is a private company, limited by shares, registered in Scotland, registration number SC250567. The registered office is 151 Kirkintilloch Road, Bishopbriggs, Glasgow, G64 2LS, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% P.A. Reducing balance
Motor vehicles
25% P.A. reducing balance
Fixtures & fittings
25% P.A. reducing balance
Computer equipment
25% P.A. reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
172,000 
7,445 
137,066 
1,391 
317,902 
Additions
- 
- 
78,414 
- 
78,414 
At 30 June 2024
172,000 
7,445 
215,480 
1,391 
396,316 
Depreciation
At 1 July 2023
- 
6,785 
79,503 
953 
87,241 
Charge for the year
- 
55 
33,994 
109 
34,158 
At 30 June 2024
- 
6,840 
113,497 
1,062 
121,399 
Net book value
At 30 June 2024
172,000 
605 
101,983 
329 
274,917 
At 30 June 2023
172,000 
660 
57,563 
438 
230,661 
- 5 -
BW Heating & Plumbing Ltd. Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
144,372 
107,699 
Other debtors
341,549 
300,121 
485,921 
407,820 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
37,504 
11,058 
Obligations under finance leases and hire purchase contracts
6,360 
2,799 
Trade creditors
32,796 
17,443 
Taxes and social security
36,907 
37,742 
Other creditors
7,400 
7,400 
Accruals
13,559 
11,254 
134,526 
87,696 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
10,071 
8,517 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Brian Walsh
Loan advanced
272,485 
303,474 
272,485 
303,474 
272,485 
303,474 
272,485 
303,474 
9
Average number of employees
During the year the average number of employees was 5 (2023: 5).
- 6 -