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REGISTERED NUMBER: SC255482 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

EAST LOTHIAN PLUMBING & HEATING LTD.

EAST LOTHIAN PLUMBING & HEATING LTD. (REGISTERED NUMBER: SC255482)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EAST LOTHIAN PLUMBING & HEATING LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: J A Wilson





REGISTERED OFFICE: 1 Myles Farm Cottage
Tranent
East Lothian
EH33 2LE





REGISTERED NUMBER: SC255482 (Scotland)





ACCOUNTANT: John Murphy & Company (Scotland) Limited
Chartered Accountants
Castle Chambers
67 Main Street
Bothwell
Lanarkshire
G71 8ER

EAST LOTHIAN PLUMBING & HEATING LTD. (REGISTERED NUMBER: SC255482)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 6 367

CURRENT ASSETS
Debtors 5 4,751 36,968
Cash at bank 27,805 4,257
32,556 41,225
CREDITORS
Amounts falling due within one year 6 30,733 35,399
NET CURRENT ASSETS 1,823 5,826
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,829

6,193

PROVISIONS FOR LIABILITIES 7 - 70
NET ASSETS 1,829 6,123

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,827 6,121
SHAREHOLDERS' FUNDS 1,829 6,123

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 June 2025 and were signed by:





J A Wilson - Director


EAST LOTHIAN PLUMBING & HEATING LTD. (REGISTERED NUMBER: SC255482)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

East Lothian Plumbing & Heating 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.

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 - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

EAST LOTHIAN PLUMBING & HEATING LTD. (REGISTERED NUMBER: SC255482)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023
and 30 September 2024 507 811 9,760 1,733 12,811
DEPRECIATION
At 1 October 2023 506 810 9,757 1,371 12,444
Charge for year - - - 361 361
At 30 September 2024 506 810 9,757 1,732 12,805
NET BOOK VALUE
At 30 September 2024 1 1 3 1 6
At 30 September 2023 1 1 3 362 367

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 4,292 36,669
Prepayments 459 299
4,751 36,968

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 17,240 16,656
Corporation tax 3,166 1,967
Payroll taxation 1,641 1,346
VAT 4,518 10,981
Wages control 543 347
Directors' current accounts 960 1,107
Accrued charges 2,665 2,995
30,733 35,399

7. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax - 70

Deferred
tax
£   
Balance at 1 October 2023 70
Provided during year (70 )
Balance at 30 September 2024 -

8. ULTIMATE CONTROLLING PARTY

The controlling party is J A Wilson.