GRS HEATING AND PLUMBING LTD

	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

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

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.