GRS HEATING AND PLUMBING LTD SC820171 false 21 August 2024 SC820171 2024-08-21 2025-08-31 SC820171 2024-08-20 SC820171 2025-08-31 SC820171 frs102-bus:FRS102 2024-08-21 2025-08-31 SC820171 frs102-bus:PrivateLimitedCompanyLtd 2024-08-21 2025-08-31 SC820171 frs102-bus:FullAccounts 2024-08-21 2025-08-31 SC820171 frs102-bus:AuditExemptWithAccountantsReport 2024-08-21 2025-08-31 SC820171 frs102-core:CurrentFinancialInstruments 2025-08-31 SC820171 frs102-core:ShareCapital 2025-08-31 SC820171 frs102-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC820171 frs102-bus:Director1 2024-08-21 2025-08-31 SC820171 frs102-core:OfficeEquipment 2024-08-21 2025-08-31 SC820171 frs102-bus:OrdinaryShareClass1 2025-08-31 SC820171 frs102-bus:OrdinaryShareClass1 2024-08-21 2025-08-31 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares

| Registered number
| SC820171

| GRS HEATING AND PLUMBING LTD |
| Unaudited Accounts |
| for the period |
| 21 August 2024 to 31 August 2025 |

GRS HEATING AND PLUMBING LTD Balance Sheet as at 31 August 2025
| Notes |  | 2025 £
--- | --- | --- | ---
Fixed assets |  |  |
Tangible assets |  |  | 283
|  |  | 283
Current assets |  |  |
Debtors | 3 | 1,748 |
Cash at bank and in hand |  | 13,050 |
|  | 14,798 |
Creditors: amounts falling due within one year | 4 | (4,156) |
Net current assets / (liabilities) |  |  | 10,642
Total assets less current liabilities |  |  | 10,925
Provisions for liabilities |  |  | (0)
Total net assets (liabilities) |  |  | 10,925
Capital and reserves |  |  |
Called up share capital | 5 |  | 10
Profit and loss account |  |  | 10,915
Shareholders' funds |  |  | 10,925

GRS HEATING AND PLUMBING LTD
Balance Sheet
as at 31 August 2025

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the period ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr G Stevenson

Director

Approved by the board on 22 November 2025

Company Number: SC820171 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
9B Dalrymple Court
Kirkintilloch
Glasgow
G66 3AA
Scotland

GRS HEATING AND PLUMBING LTD
Notes to the Accounts
for the period 21 August 2024 to 31 August 2025

1. | Accounting policies
--- | ---
| Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

| Revenue recognition
--- | ---
| Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

| Tangible fixed assets depreciation policy
--- | ---
| Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Office equipment | 15% Reducing Balance

2. | Employees
--- | ---
|  | 2025
| Average number of employees during the period | 1

3. | Debtors
--- | ---
|  | 2025
|  | £
| Trade debtors | 1,748
|  | 1,748

4. | Creditors: amounts falling due within one year
--- | ---
|  | 2025
|  | £
| Taxation & social security | 2,860
| Other creditors | 1,296
|  | 4,156

5. | Share capital
--- | ---
|  | 2025
|  | £
| Allotted, called up and fully paid: |
| 10 Ordinary shares of £1.00 each | 10
|  | 10

6. | Related party disclosures
--- | ---
| Controlling party Mr. G Stevenson is the ultimate controlling party.