REGISTERED NUMBER: SC764489 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Optimal Plumbing & Heating Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C I Meechan

REGISTERED OFFICE:

4 Marshall Place

Newburgh

Aberdeenshire

AB41 6DP

REGISTERED NUMBER:

SC764489 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

13,054

17,405

CURRENT ASSETS

Debtors

5

25,040

3,487

Cash at bank

16,416

23,020

41,456

26,507

CREDITORS

Amounts falling due within one year

6

29,388

41,078

NET CURRENT ASSETS/(LIABILITIES)

12,068

(14,571

)

TOTAL ASSETS LESS CURRENT LIABILITIES

25,122

2,834

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

25,022

2,734

SHAREHOLDERS' FUNDS

25,122

2,834

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

C I Meechan - Director

1.	STATUTORY INFORMATION

Optimal Plumbing & Heating Services Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

23,207

DEPRECIATION

At 1 April 2024

5,802

Charge for year

4,351

At 31 March 2025

10,153

NET BOOK VALUE

At 31 March 2025

13,054

At 31 March 2024

17,405

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

21,834

2,537

Other debtors

3,206

950

25,040

3,487

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

14,246

6,369

Taxation and social security

247

(3,780

)

Other creditors

14,895

38,489

29,388

41,078