Company Registration No. SC399035 (Scotland)
RST Heating & Plumbing Ltd
Unaudited accounts
for the year ended 31 May 2025
RST Heating & Plumbing Ltd
Unaudited accounts
Contents
RST Heating & Plumbing Ltd
Company Information
for the year ended 31 May 2025
Company Number
SC399035 (Scotland)
Registered Office
Suite 2.11
94 HOPE STREET
GLASGOW
G2 6PH
Accountants
Scottish Tax Bureau
94 Hope Street
Glasgow
G2 6PH
RST Heating & Plumbing Ltd
Statement of financial position
as at 31 May 2025
Tangible assets
10,458
13,945
Cash at bank and in hand
13,929
9,140
Creditors: amounts falling due within one year
(15,362)
(9,785)
Net current liabilities
(1,433)
(645)
Total assets less current liabilities
9,025
13,300
Creditors: amounts falling due after more than one year
(8,733)
(16,023)
Net assets/(liabilities)
292
(2,723)
Called up share capital
100
100
Profit and loss account
192
(2,823)
Shareholders' funds
292
(2,723)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 September 2025 and were signed on its behalf by
Stephen Toogood
Director
Company Registration No. SC399035
RST Heating & Plumbing Ltd
Notes to the Accounts
for the year ended 31 May 2025
RST Heating & Plumbing Ltd is a private company, limited by shares, registered in Scotland, registration number SC399035. The registered office is Suite 2.11, 94 HOPE STREET, GLASGOW, G2 6PH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
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Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 June 2024
7,357
50,975
58,332
At 31 May 2025
7,357
50,975
58,332
At 1 June 2024
6,498
37,889
44,387
Charge for the year
215
3,272
3,487
At 31 May 2025
6,713
41,161
47,874
At 31 May 2025
644
9,814
10,458
At 31 May 2024
859
13,086
13,945
RST Heating & Plumbing Ltd
Notes to the Accounts
for the year ended 31 May 2025
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,484
2,484
Obligations under finance leases and hire purchase contracts
4,807
4,807
Taxes and social security
8,071
-
Loans from directors
-
2,274
6
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
1,152
5,959
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).