Scott Plumbing & Heating Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07526898

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,069		3,557

			3,069		3,557
CURRENT ASSETS
Debtors	5	5,942		2,652
Cash at bank and in hand		13,158		8,498

		19,100		11,150
Creditors: Amounts Falling Due Within One Year	6	(11,317 )		(9,250 )

NET CURRENT ASSETS (LIABILITIES)			7,783		1,900

TOTAL ASSETS LESS CURRENT LIABILITIES			10,852		5,457

PROVISIONS FOR LIABILITIES
Deferred Taxation			(583 )		(676 )

NET ASSETS			10,269		4,781

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			10,169		4,681

SHAREHOLDERS' FUNDS			10,269		4,781

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Scott Plumbing & Heating Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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

Mr Scott Nind

Director

19 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Scott Plumbing & Heating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07526898 . The registered office is 19 Ryknield Road, Kilburn, Derbyshire, DE56 0PF.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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	25% straight line
Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

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Scott Plumbing & Heating Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025		2024
	2		2

	2		2

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	2,125	19,474	698	22,297
Additions	255	-	220	475

As at 31 March 2025	2,380	19,474	918	22,772

Depreciation
As at 1 April 2024	1,417	16,982	341	18,740
Provided during the period	196	623	144	963

As at 31 March 2025	1,613	17,605	485	19,703

Net Book Value
As at 31 March 2025	767	1,869	433	3,069

As at 1 April 2024	708	2,492	357	3,557

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	920	-
Prepayments and accrued income	476	470
Other debtors	4,546	2,182

	5,942	2,652

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,604	2,736
Corporation tax	3,726	687
Other taxes and social security	448	-
Other creditors	5,539	5,827

	11,317	9,250

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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