Registered number
SC715113
PD PLUMBING AND HEATING (ABERDEEN) LTD
Filleted Accounts
30 November 2024
PD PLUMBING AND HEATING (ABERDEEN) LTD
Registered number: SC715113
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,800 2,700
Current assets
Debtors 4 6,790 802
Cash at bank and in hand 43,905 24,772
50,695 25,574
Creditors: amounts falling due within one year 5 (25,320) (9,454)
Net current assets 25,375 16,120
Net assets 27,175 18,820
Capital and reserves
Called up share capital 1 1
Profit and loss account 27,174 18,819
Shareholders' funds 27,175 18,820
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Dey
Director
Approved by the board on 22 August 2025
PD PLUMBING AND HEATING (ABERDEEN) LTD
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2023 4,166
At 30 November 2024 4,166
Depreciation
At 1 December 2023 1,466
Charge for the year 900
At 30 November 2024 2,366
Net book value
At 30 November 2024 1,800
At 30 November 2023 2,700
4 Debtors 2024 2023
£ £
Trade debtors 6,790 750
Other debtors - 52
6,790 802
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 5,000 -
Taxation and social security costs 14,173 4,691
Other creditors 6,147 4,763
25,320 9,454
6 Other information
PD PLUMBING AND HEATING (ABERDEEN) LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
13 Northfield Place
Rosemount
Aberdeen
AB25 1SB
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