REGISTERED NUMBER: SC206101 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ANDREW PLUNKETT STEEL BUILDINGS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

A J Plunkett

REGISTERED OFFICE:

Unit 2 Bladnoch Bridge Estate

Wigtown

Wigtownshire

DG8 9AB

REGISTERED NUMBER:

SC206101 (Scotland)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Andrew Plunkett Steel Buildings Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Andrew Plunkett Steel Buildings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Andrew Plunkett Steel Buildings Limited and state those matters that we have agreed to state to the director of Andrew Plunkett Steel Buildings Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andrew Plunkett Steel Buildings Limited and its director for our work or for this report.

It is your duty to ensure that Andrew Plunkett Steel Buildings 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 Andrew Plunkett Steel Buildings Limited. You consider that Andrew Plunkett Steel Buildings 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 Andrew Plunkett Steel Buildings 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.

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

22 December 2025

FIXED ASSETS

Intangible assets

4

827

1,927

Tangible assets

5

598,129

613,177

598,956

615,104

CURRENT ASSETS

Debtors

6

732,071

1,375,246

Cash at bank

90

90

732,161

1,375,336

CREDITORS

Amounts falling due within one year

7

1,102,329

1,711,319

NET CURRENT LIABILITIES

(370,168

)

(335,983

)

TOTAL ASSETS LESS CURRENT LIABILITIES

228,788

279,121

CREDITORS

Amounts falling due after more than one year

8

(61,920

)

(107,840

)

PROVISIONS FOR LIABILITIES

(65,333

)

(56,255

)

NET ASSETS

101,535

115,026

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

101,533

115,024

SHAREHOLDERS' FUNDS

101,535

115,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

A J Plunkett - Director

1.	STATUTORY INFORMATION

Andrew Plunkett Steel Buildings Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

2% on cost

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

5% on reducing balance

Motor vehicles

-

10% on reducing balance

Office equipment

-

12.5% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

11,000

AMORTISATION

At 1 April 2024

9,073

Charge for year

1,100

At 31 March 2025

10,173

NET BOOK VALUE

At 31 March 2025

827

At 31 March 2024

1,927

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

373,912

262,007

58,236

Additions

-

8,618

-

At 31 March 2025

373,912

270,625

58,236

DEPRECIATION

At 1 April 2024

52,363

102,455

17,632

Charge for year

7,478

16,435

2,031

At 31 March 2025

59,841

118,890

19,663

NET BOOK VALUE

At 31 March 2025

314,071

151,735

38,573

At 31 March 2024

321,549

159,552

40,604

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

116,762

7,036

817,953

Additions

11,998

-

20,616

At 31 March 2025

128,760

7,036

838,569

DEPRECIATION

At 1 April 2024

28,320

4,006

204,776

Charge for year

9,341

379

35,664

At 31 March 2025

37,661

4,385

240,440

NET BOOK VALUE

At 31 March 2025

91,099

2,651

598,129

At 31 March 2024

88,442

3,030

613,177

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

65,493

DEPRECIATION

At 1 April 2024

5,275

Charge for year

6,022

At 31 March 2025

11,297

NET BOOK VALUE

At 31 March 2025

54,196

At 31 March 2024

60,218

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

4,386

20,161

Amounts recoverable on contract

727,685

1,344,735

Other debtors

-

10,350

732,071

1,375,246

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

57,590

61,034

Hire purchase contracts

24,102

26,901

Payments on account

571,061

1,248,317

Trade creditors

355,011

278,220

Taxation and social security

75,406

47,114

Other creditors

19,159

49,733

1,102,329

1,711,319

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

23,637

45,455

Hire purchase contracts

38,283

62,385

61,920

107,840