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REGISTERED NUMBER: SC496741 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

John Williamson Plumbing & Heating

Limited

| John Williamson Plumbing & Heating |

| Limited (Registered number: SC496741) |

Contents of the Financial Statements

for the year ended 31st March 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| John Williamson Plumbing & Heating |

| Limited |

Company Information

for the year ended 31st March 2025

| Directors: | W A MacMillan

| K A Beaton

| Registered office: | Unit 1

| 20 Carsegate Road

| Inverness

| IV3 8EA

| Registered number: | SC496741 (Scotland)

| Accountants: | Frame Kennedy

| 4th Floor Metropolitan House

| 31-33 High Street

| Inverness

| Inverness-shire

| IV1 1HT

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

John Williamson Plumbing & Heating

Limited

The following reproduces the text of the report prepared for the directors 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 Directors 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 John Williamson Plumbing & Heating Limited for the year ended 31st March 2025 which comprise the Statement of Income and Retained Earnings, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of John Williamson Plumbing & Heating Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of John Williamson Plumbing & Heating Limited and state those matters that we have agreed to state to the Board of Directors of John Williamson Plumbing & Heating Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that John Williamson Plumbing & Heating 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 John Williamson Plumbing & Heating Limited. You consider that John Williamson Plumbing & Heating 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 John Williamson Plumbing & Heating 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.

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

18th December 2025

| John Williamson Plumbing & Heating |

| Limited (Registered number: SC496741) |

Balance Sheet

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 111,955 |  | 68,791 |  |

111,955 |  | 68,791 |  |

Current assets

Stocks | 1,990 |  | 1,580 |  |

Debtors | 6 | 104,181 |  | 161,370 |  |

Cash at bank | 39,872 |  | 19,337 |  |

146,043 |  | 182,287 |  |

Creditors

Amounts falling due within one year | 7 | 128,096 |  | 142,243 |  |

Net current assets | 17,947 |  | 40,044 |  |

Total assets less current liabilities | 129,902 |  | 108,835 |  |

Creditors

Amounts falling due after more than one year | 8 | (94,617 | ) | (55,258 | ) |

Provisions for liabilities | (21,272 | ) | (13,070 | ) |

Net assets | 14,013 |  | 40,507 |  |

| John Williamson Plumbing & Heating |

| Limited (Registered number: SC496741) |

Balance Sheet - continued

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 13,913 |  | 40,407 |  |

14,013 |  | 40,507 |  |

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 18th December 2025 and were signed on its behalf by:

W A MacMillan - Director

| John Williamson Plumbing & Heating |

| Limited (Registered number: SC496741) |

Notes to the Financial Statements

for the year ended 31st March 2025

1. | Statutory information

| John Williamson Plumbing & Heating 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 2015, is being amortised evenly over its estimated useful life of five 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.

| Fixtures and fittings | - | straight line over 3 years

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| John Williamson Plumbing & Heating |

| Limited (Registered number: SC496741) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

2. | Accounting policies - continued

| 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

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

| Construction contracts

| Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the year end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred.

| When it is probable that total contract costs will exceed total contract revenue, the expected loss is expenses immediately, with a corresponding provision for an onerous contract being recognised. Where the collectability of an amount already recognised as contract revenue is no longer probable, the uncollectible amount is expensed rather than recognised as an adjustment to the amount of contract revenue.

| The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

| 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

3. | Employees and directors

| The average number of employees during the year was 10 (2024 - 9 ) .

| John Williamson Plumbing & Heating |

| Limited (Registered number: SC496741) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1st April 2024

| and 31st March 2025 | 38,958 |  |

| Amortisation

| At 1st April 2024

| and 31st March 2025 | 38,958 |  |

| Net book value

| At 31st March 2025 | - |  |

| At 31st March 2024 | - |  |

5. | Tangible fixed assets

| Plant and

| machinery

| etc

£ |

| Cost

| At 1st April 2024 | 137,718 |  |

| Additions | 81,520 |  |

| Disposals | (342 | ) |

| At 31st March 2025 | 218,896 |  |

| Depreciation

| At 1st April 2024 | 68,927 |  |

| Charge for year | 38,356 |  |

| Eliminated on disposal | (342 | ) |

| At 31st March 2025 | 106,941 |  |

| Net book value

| At 31st March 2025 | 111,955 |  |

| At 31st March 2024 | 68,791 |  |

| John Williamson Plumbing & Heating |

| Limited (Registered number: SC496741) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 80,295 |  | 106,846 |  |

| Amounts recoverable on contract | 9,500 |  | 10,664 |  |

| Other debtors | 14,386 |  | 43,860 |  |

104,181 |  | 161,370 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,392 |  | 5,263 |  |

| Hire purchase contracts | 25,765 |  | 33,913 |  |

| Trade creditors | 64,612 |  | 68,597 |  |

| Taxation and social security | 7,656 |  | 20,152 |  |

| Other creditors | 24,671 |  | 14,318 |  |

128,096 |  | 142,243 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans | 24,615 |  | 30,136 |  |

| Hire purchase contracts | 70,002 |  | 25,122 |  |

94,617 |  | 55,258 |  |

9. | Directors' advances, credits and guarantees

| The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 | 2024 |

£ | £ |

| W A MacMillan

| Balance outstanding at start of year | 18,826 |  | 4,950 |  |

| Amounts advanced | 14,390 |  | 32,396 |  |

| Amounts repaid | (36,795 | ) | (18,520 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (3,579 | ) | 18,826 |  |

| John Williamson Plumbing & Heating |

| Limited (Registered number: SC496741) |

Notes to the Financial Statements - continued

for the year ended 31st March 2025

9. | Directors' advances, credits and guarantees - continued

| K A Beaton

| Balance outstanding at start of year | 16,960 |  | - |  |

| Amounts advanced | 29,846 |  | 33,480 |  |

| Amounts repaid | (32,421 | ) | (16,520 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 14,385 |  | 16,960 |  |