Acorah Software Products - Accounts Production 16.6.920 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC250828 Craig Holland Derek Templeton Suzanne Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC250828 2024-04-30 SC250828 2025-04-30 SC250828 2024-05-01 2025-04-30 SC250828 frs-core:CurrentFinancialInstruments 2025-04-30 SC250828 frs-core:Non-currentFinancialInstruments 2025-04-30 SC250828 frs-core:MotorVehicles 2025-04-30 SC250828 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC250828 frs-core:MotorVehicles 2024-04-30 SC250828 frs-core:PlantMachinery 2025-04-30 SC250828 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC250828 frs-core:PlantMachinery 2024-04-30 SC250828 frs-core:ShareCapital 2025-04-30 SC250828 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC250828 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC250828 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC250828 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC250828 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC250828 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC250828 frs-bus:Director1 2024-05-01 2025-04-30 SC250828 frs-bus:Director2 2024-05-01 2025-04-30 SC250828 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 SC250828 frs-countries:Scotland 2024-05-01 2025-04-30 SC250828 2023-04-30 SC250828 2024-04-30 SC250828 2023-05-01 2024-04-30 SC250828 frs-core:CurrentFinancialInstruments 2024-04-30 SC250828 frs-core:Non-currentFinancialInstruments 2024-04-30 SC250828 frs-core:ShareCapital 2024-04-30 SC250828 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC250828
Holmac Plumbing & Heating Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
11C Gatehead Road
Crosshouse
Kilmarnock
KA2 0HN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC250828
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,734 91,996
36,734 91,996
CURRENT ASSETS
Stocks 5 11,307 14,315
Debtors 6 57,103 166,947
Cash at bank and in hand 395,897 331,378
464,307 512,640
Creditors: Amounts Falling Due Within One Year 7 (97,242 ) (205,698 )
NET CURRENT ASSETS (LIABILITIES) 367,065 306,942
TOTAL ASSETS LESS CURRENT LIABILITIES 403,799 398,938
Creditors: Amounts Falling Due After More Than One Year 8 (583 ) (6,703 )
NET ASSETS 403,216 392,235
CAPITAL AND RESERVES
Called up share capital 9 101 1
Profit and Loss Account 403,115 392,234
SHAREHOLDERS' FUNDS 403,216 392,235
Page 1
Page 2
For the year ending 30 April 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Craig Holland
Director
24th October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Holmac Plumbing & Heating Limited is a private company, limited by shares, incorporated in Scotland, registered number SC250828 . The registered office is 11c Gatehead Road, Crosshouse, Kilmarnock, KA2 0HN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Motor Vehicles 25%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: )
4 -
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2024 10,151 104,735 114,886
Additions - 11,698 11,698
Disposals - (65,436 ) (65,436 )
As at 30 April 2025 10,151 50,997 61,148
Depreciation
As at 1 May 2024 8,354 14,536 22,890
Provided during the period 359 19,189 19,548
Disposals - (18,024 ) (18,024 )
As at 30 April 2025 8,713 15,701 24,414
Net Book Value
As at 30 April 2025 1,438 35,296 36,734
As at 1 May 2024 1,797 90,199 91,996
5. Stocks
2025 2024
£ £
Stock 4,102 5,276
Work in progress 7,205 9,039
11,307 14,315
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 47,118 145,499
Other debtors 9,985 21,448
57,103 166,947
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 22,707 134,089
Bank loans and overdrafts 6,015 6,015
Other creditors 20,437 20,554
Taxation and social security 48,083 45,040
97,242 205,698
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 583 6,703
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 101 1
Page 5