2 01/06/2024 31/05/2025 2025-05-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-06-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP SC660782 2024-06-01 2025-05-31 SC660782 2025-05-31 SC660782 2024-05-31 SC660782 2023-06-01 2024-05-31 SC660782 2024-05-31 SC660782 2023-05-31 SC660782 bus:RegisteredOffice 2024-06-01 2025-05-31 SC660782 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 SC660782 bus:Director1 2024-06-01 2025-05-31 SC660782 core:ShareCapital 2023-06-01 2024-05-31 SC660782 core:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 SC660782 core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 SC660782 core:WithinOneYear 2025-05-31 SC660782 core:WithinOneYear 2024-05-31 SC660782 core:ShareCapital 2025-05-31 SC660782 core:ShareCapital 2024-05-31 SC660782 core:RetainedEarningsAccumulatedLosses 2025-05-31 SC660782 core:RetainedEarningsAccumulatedLosses 2024-05-31 SC660782 core:ShareCapital 2023-05-31 SC660782 core:RetainedEarningsAccumulatedLosses 2023-05-31 SC660782 core:PreviouslyStatedAmount core:ShareCapital 2025-05-31 SC660782 bus:SmallEntities 2024-06-01 2025-05-31 SC660782 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC660782 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC660782 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC660782 bus:AbridgedAccounts 2024-06-01 2025-05-31
Company registration number: SC660782
Mains 2 Drains Utility Services Ltd
Unaudited filleted abridged financial statements
31 May 2025
Mains 2 Drains Utility Services Ltd
Contents
Directors and other information
Accountants report
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Mains 2 Drains Utility Services Ltd
Directors and other information

| Directors | Mr Ross Sharp
| Company number | SC660782
| Registered office | 24 Main Street
|  | Kingseat
|  | Dunfermline
|  | Fife
|  | KY12 0TH
| Accountants | Paterson Boyd & Co
|  | Chartered Certified Accountants
|  | 18 North Street
|  | Glenrothes
|  | Fife
|  | KY7 5NA

| Bankers | Virgin Money
|  | 64 High Street
|  | Dunfermline
|  | Fife
|  | KY12 7DF

Mains 2 Drains Utility Services Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Mains 2 Drains Utility Services Ltd
Year ended 31 May 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 Mains 2 Drains Utility Services Ltd for the year ended 31 May 2025 which comprise the abridged statement of financial position, statement of changes in equity 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 board of directors of Mains 2 Drains Utility Services Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Mains 2 Drains Utility Services Ltd and state those matters that we have agreed to state to the board of directors of Mains 2 Drains Utility Services Ltd 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 Mains 2 Drains Utility Services Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Mains 2 Drains Utility Services Ltd 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 Mains 2 Drains Utility Services Ltd. You consider that Mains 2 Drains Utility Services Ltd 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 Mains 2 Drains Utility Services Ltd. 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.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
9 December 2025
Mains 2 Drains Utility Services Ltd
Abridged statement of financial position
31 May 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 172,928 |  |  |  | 217,583 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 172,928 |  |  |  | 217,583
Current assets |  |  |  |  |  |  |  |  |
Debtors |  |  | 52,665 |  |  |  | 67,374 |  |
Cash at bank and in hand |  |  | 170,037 |  |  |  | 41,322 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 222,702 |  |  |  | 108,696 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 75,172) |  |  |  | ( 51,895) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 147,530 |  |  |  | 56,801
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 320,458 |  |  |  | 274,384
Provisions for liabilities |  |  |  |  | ( 24,696) |  |  |  | ( 35,860)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 295,762 |  |  |  | 238,524
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 101 |  |  |  | 101
Profit and loss account |  |  |  |  | 295,661 |  |  |  | 238,423
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 295,762 |  |  |  | 238,524
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge 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 abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 09 December 2025 , and are signed on behalf of the board by:
Mr Ross Sharp
Director
Company registration number: SC660782
Mains 2 Drains Utility Services Ltd
Statement of changes in equity
Year ended 31 May 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 June 2023 |  | 100 |  | 246,356 | 246,456 |  |  |  |  |
Profit for the year |  |  |  | 88,068 | 88,068 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 88,068 | 88,068 |  |  |  |  |
Issue of shares |  | 1 |  |  | 1 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 96,001) | ( 96,001) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | 1 |  | ( 96,001) | ( 96,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 May 2024 and 1 June 2024 |  | 101 |  | 238,423 | 238,524 |  |  |  |  |
Profit for the year |  |  |  | 127,238 | 127,238 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 127,238 | 127,238 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 70,000) | ( 70,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 70,000) | ( 70,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 May 2025 |  | 101 |  | 295,661 | 295,762 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

Mains 2 Drains Utility Services Ltd
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 24 Main Street, Kingseat, Dunfermline, Fife, KY12 0TH.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
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:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
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
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 June 2024 | 316,010 |  |  |  |  |  |
| Additions | 4,604 |  |  |  |  |  |
| Disposals | ( 29,595) |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 May 2025 | 291,019 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 June 2024 | 98,427 |  |  |  |  |  |
| Charge for the year | 30,935 |  |  |  |  |  |
| Disposals | ( 11,271) |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 May 2025 | 118,091 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 May 2025 | 172,928 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 May 2024 | 217,583 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |