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Company registration number: SC730738
Johnston's Plumbing & Multitrade Limited
Unaudited filleted financial statements
31 January 2025
Dickson Middleton
Chartered Accountants
www.dicksonmiddleton.co.uk
A member firm of the UK 200 Group
Johnston's Plumbing & Multitrade Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Johnston's Plumbing & Multitrade Limited
Directors and other information

| Director | Bradley Johnston
| Company number | SC730738
| Registered office | 4 Castle Drive
|  | Falkirk
|  | FK2 7UX
| Accountants | Dickson Middleton
|  | 20 Barnton Street
|  | Stirling
|  | FK8 1NE

Johnston's Plumbing & Multitrade Limited
Report to the director on the preparation of the
unaudited statutory financial statements of Johnston's Plumbing & Multitrade Limited
Year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Johnston's Plumbing & Multitrade Limited for the year ended 31 January 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Johnston's Plumbing & Multitrade Limited, as a body, in accordance with the terms of our engagement letter dated 15 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Johnston's Plumbing & Multitrade Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Johnston's Plumbing & Multitrade Limited and its director as a body for our work or for this report.
It is your duty to ensure that Johnston's Plumbing & Multitrade Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Johnston's Plumbing & Multitrade Limited. You consider that Johnston's Plumbing & Multitrade Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Johnston's Plumbing & Multitrade Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Dickson Middleton
Chartered Accountants
20 Barnton Street
Stirling
FK8 1NE
8 September 2025
Johnston's Plumbing & Multitrade Limited
Statement of financial position
31 January 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 40,512 |  |  |  | 9,841 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 40,512 |  |  |  | 9,841
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 8,000 |  |  |  | 1,500 |  |
Debtors |  | 6 | 27,407 |  |  |  | 24,649 |  |
Cash at bank and in hand |  |  | 11,908 |  |  |  | 5,793 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 47,315 |  |  |  | 31,942 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 54,773) |  |  |  | ( 30,860) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current (liabilities)/assets |  |  |  |  | ( 7,458) |  |  |  | 1,082
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 26,814) |  |  |  | ( 5,693)
Provisions for liabilities |  |  |  |  | ( 6,132) |  |  |  | -
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 108 |  |  |  | 5,230
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | 107 |  |  |  | 5,229
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 108 |  |  |  | 5,230
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 08 September 2025 , and are signed on behalf of the board by:
Bradley Johnston
Director
Company registration number: SC730738
Johnston's Plumbing & Multitrade Limited
Notes to the financial statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 4 Castle Drive, Falkirk, FK2 7UX.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25 % | straight line
| Fittings fixtures and equipment | - | 25 % | straight line
| Motor vehicles | - | 25 % | straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: Nil).
5. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 February 2024 | 1,066 | 695 | 11,250 | 13,011 |  |  |
| Additions | - | 124 | 38,395 | 38,519 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 January 2025 | 1,066 | 819 | 49,645 | 51,530 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 February 2024 | 261 | 96 | 2,813 | 3,170 |  |  |
| Charge for the year | 267 | 187 | 7,394 | 7,848 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 January 2025 | 528 | 283 | 10,207 | 11,018 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 January 2025 | 538 | 536 | 39,438 | 40,512 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 January 2024 | 805 | 599 | 8,437 | 9,841 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 23,644 | 24,384
| Other debtors |  | 3,763 | 265
|  |  | _______ | _______
|  |  | 27,407 | 24,649
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 13,516 | 15,214
| Social security and other taxes |  | 3,912 | 8,151
| Other creditors |  | 37,345 | 7,495
|  |  | _______ | _______
|  |  | 54,773 | 30,860
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 26,814 | 5,693
|  |  | _______ | _______

9. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 1.00 each |  | 1 |  | 1 |  | 1 |  | 1
|  |  | _______ |  | _______ |  | _______ |  | _______