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Company Registration No. SC745987 (Scotland)
NEIL PLUMBING & HEATING LTD Unaudited accounts for the year ended 30 September 2024
NEIL PLUMBING & HEATING LTD Unaudited accounts Contents
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NEIL PLUMBING & HEATING LTD Company Information for the year ended 30 September 2024
Directors
Gordon Neil Ross Neil
Company Number
SC745987 (Scotland)
Registered Office
33 NEWMARKET STREET AYR AYRSHIRE KA7 1LL
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NEIL PLUMBING & HEATING LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
55,097 
39,545 
Current assets
Debtors
18,947 
63,268 
Cash at bank and in hand
46,517 
31,457 
65,464 
94,725 
Creditors: amounts falling due within one year
(22,823)
(36,450)
Net current assets
42,641 
58,275 
Total assets less current liabilities
97,738 
97,820 
Creditors: amounts falling due after more than one year
(50,865)
(36,293)
Net assets
46,873 
61,527 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
46,773 
61,427 
Shareholders' funds
46,873 
61,527 
For the year ending 30 September 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 directors acknowledge their 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 of Directors and authorised for issue on 25 April 2025 and were signed on its behalf by
Gordon Neil Director Company Registration No. SC745987
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NEIL PLUMBING & HEATING LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
NEIL PLUMBING & HEATING LTD is a private company, limited by shares, registered in Scotland, registration number SC745987. The registered office is 33 NEWMARKET STREET, AYR, AYRSHIRE, KA7 1LL.
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:
Land & buildings
No depreciaiton charged
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
4,000 
2,471 
41,666 
48,137 
Additions
- 
- 
25,740 
25,740 
At 30 September 2024
4,000 
2,471 
67,406 
73,877 
Depreciation
At 1 October 2023
- 
259 
8,333 
8,592 
Charge for the year
- 
442 
9,746 
10,188 
At 30 September 2024
- 
701 
18,079 
18,780 
Net book value
At 30 September 2024
4,000 
1,770 
49,327 
55,097 
At 30 September 2023
4,000 
2,212 
33,333 
39,545 
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NEIL PLUMBING & HEATING LTD Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,885 
17,200 
Other debtors
7,062 
7,030 
18,947 
24,230 
Amounts falling due after more than one year
Other debtors
- 
39,038 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,156 
4,593 
Trade creditors
11,561 
31,857 
Taxes and social security
7,106 
- 
22,823 
36,450 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,550 
19,889 
Obligations under finance leases and hire purchase contracts
11,192 
16,404 
Loans from directors
25,123 
- 
50,865 
36,293 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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