29 01/06/2024 31/05/2025 2025-05-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-06-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP SC173608 2024-06-01 2025-05-31 SC173608 2025-05-31 SC173608 2024-05-31 SC173608 2023-06-01 2024-05-31 SC173608 2024-05-31 SC173608 2023-05-31 SC173608 core:PlantMachinery 2024-06-01 2025-05-31 SC173608 core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31 SC173608 core:MotorVehicles 2024-06-01 2025-05-31 SC173608 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 SC173608 bus:Director1 2024-06-01 2025-05-31 SC173608 core:PlantMachinery 2024-05-31 SC173608 core:FurnitureFittingsToolsEquipment 2024-05-31 SC173608 core:MotorVehicles 2024-05-31 SC173608 core:PlantMachinery 2025-05-31 SC173608 core:FurnitureFittingsToolsEquipment 2025-05-31 SC173608 core:MotorVehicles 2025-05-31 SC173608 core:DeferredTaxation 2024-06-01 2025-05-31 SC173608 core:WithinOneYear 2025-05-31 SC173608 core:WithinOneYear 2024-05-31 SC173608 core:AfterOneYear 2025-05-31 SC173608 core:AfterOneYear 2024-05-31 SC173608 core:ShareCapital 2025-05-31 SC173608 core:ShareCapital 2024-05-31 SC173608 core:RetainedEarningsAccumulatedLosses 2025-05-31 SC173608 core:RetainedEarningsAccumulatedLosses 2024-05-31 SC173608 bus:OrdinaryShareClass1 core:ShareCapital 2025-05-31 SC173608 bus:OrdinaryShareClass1 core:ShareCapital 2024-05-31 SC173608 core:AcceleratedTaxDepreciationDeferredTax 2025-05-31 SC173608 core:AcceleratedTaxDepreciationDeferredTax 2024-05-31 SC173608 core:PlantMachinery 2024-05-31 SC173608 core:FurnitureFittingsToolsEquipment 2024-05-31 SC173608 core:MotorVehicles 2024-05-31 SC173608 core:DeferredTaxation 2024-05-31 SC173608 core:DeferredTaxation 2025-05-31 SC173608 bus:SmallEntities 2024-06-01 2025-05-31 SC173608 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC173608 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC173608 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC173608 bus:FullAccounts 2024-06-01 2025-05-31
Company registration number: SC173608
D & P Plumbing & Heating Ltd
Unaudited filleted financial statements
31 May 2025
D & P Plumbing & Heating Ltd
Statement of financial position
31 May 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 105,972 |  |  |  | 63,388 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 105,972 |  |  |  | 63,388
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 7,289 |  |  |  | 8,737 |  |
Debtors |  | 6 | 654,502 |  |  |  | 590,473 |  |
Cash at bank and in hand |  |  | 63,008 |  |  |  | 81,462 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 724,799 |  |  |  | 680,672 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 652,150) |  |  |  | ( 542,961) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 72,649 |  |  |  | 137,711
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 178,621 |  |  |  | 201,099
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 38,754) |  |  |  | ( 77,647)
Provisions for liabilities |  | 9 |  |  | ( 24,661) |  |  |  | ( 13,822)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 115,206 |  |  |  | 109,630
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 11 |  |  | 1,100 |  |  |  | 1,100
Profit and loss account |  |  |  |  | 114,106 |  |  |  | 108,530
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 115,206 |  |  |  | 109,630
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 20 January 2026 , and are signed on behalf of the board by:
P J Donaldson
Director
Company registration number: SC173608
D & P Plumbing & Heating Ltd
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered and incorporated in Scotland ( SC173608 ). The address of the registered office is 41 Charlotte Square, Edinburgh EH2 4HQ.The principal place of business is Unit 9, Mid Road Industrial Estate, Prestonpans EH32 9ER.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. In respect of contracts for on-going services, turnover is recognised based on the percentage of work completed at the year end, based on the selling price.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20 % | reducing balance
| Fittings fixtures and equipment | - | 10 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets .
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Hire purchase and finance leases
Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
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.
Financial instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.Cash at bank and in hand includes cash and short term highly liquid investments.Creditors are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 29 (2024: 32 ).
5. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 June 2024 | 26,373 | 17,072 | 141,372 | 184,817 |  |  |
| Additions | - | - | 58,831 | 58,831 |  |  |
| Disposals | - | - | ( 4,200) | ( 4,200) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 May 2025 | 26,373 | 17,072 | 196,003 | 239,448 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 June 2024 | 17,340 | 9,906 | 94,183 | 121,429 |  |  |
| Charge for the year | 1,807 | 716 | 13,024 | 15,547 |  |  |
| Disposals | - | - | ( 3,500) | ( 3,500) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 May 2025 | 19,147 | 10,622 | 103,707 | 133,476 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 May 2025 | 7,226 | 6,450 | 92,296 | 105,972 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 May 2024 | 9,033 | 7,166 | 47,189 | 63,388 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 394,007 | 428,237
| Other debtors |  | 260,495 | 162,236
|  |  | _______ | _______
|  |  | 654,502 | 590,473
|  |  | _______ | _______

Other debtors
Prepayments and accrued income 112,420 95,860
Other 148,075 66,376
_______ | _______ |
260,495 162,236
_______ | _______ |
7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 60,000 | 60,000
| Trade creditors |  | 380,864 | 299,338
| Corporation tax |  | 22,602 | 44,834
| Social security and other taxes |  | 24,235 | 8,943
| Other creditors |  | 164,449 | 129,846
|  |  | _______ | _______
|  |  | 652,150 | 542,961
|  |  | _______ | _______

The directors and their spouses have effected joint and several personal guarantees in the sum of £100,000 to the Royal Bank of Scotland , who also hold a bond and floating charge over all the assets of the company covering all sums due.
Hire purchase creditors and obligations under finance leases are secured over the relevant assets.
Secured creditors 85,451 69,736
_______ | _______ |
Other creditors
Accruals and deferred income 130,419 113,442
Other 34,030 16,404
_______ | _______ |
164,449 129,846
_______ | _______ |
8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 10,000 | 70,000
| Other creditors |  | 28,754 | 7,647
|  |  | _______ | _______
|  |  | 38,754 | 77,647
|  |  | _______ | _______

Secured creditors 38,754 77,647
_______ | _______ |
9. Provisions

|  | Deferred tax (note 10) | Total |  |  |
|  | £ | £ |  |  |
| At 1 June 2024 | 13,822 | 13,822 |  |  |
| Additions | 10,839 | 10,839 |  |  |
|  | _______ | _______ |  |  |
| At 31 May 2025 | 24,661 | 24,661 |  |  |
|  | _______ | _______ |  |  |

10. Deferred tax
The deferred tax included in the statement of financial position is as follows:

|  |  | 2025 | 2024
|  |  | £ | £
| Included in provisions (note 9) |  | 24,661 | 13,822
|  |  | _______ | _______

The deferred tax account consists of the tax effect of timing differences in respect of:

|  |  | 2025 | 2024
|  |  | £ | £
| Accelerated capital allowances |  | 24,661 | 13,822
|  |  | _______ | _______

11. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares shares of £ 1.00 each |  | 1,100 |  | 1,100 |  | 1,100 |  | 1,100
|  |  | _______ |  | _______ |  | _______ |  | _______

12. Other financial commitments
The company had other financial commitments not included in the balance sheet of £10,248 (2024 £10,248).
13. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balances brought forward | Advances /(credits) to the directors | Amounts repaid | Balances o/standing |  |
|  | £ | £ | £ | £ |  |
|  | 17,380 | 57,390 | ( 48,000) | 26,770 |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balances brought forward | Advances /(credits) to the directors | Amounts repaid | Balances o/standing |  |
|  | £ | £ | £ | £ |  |
|  | 17,212 | 60,168 | ( 60,000) | 17,380 |  |
|  | _______ | _______ | _______ | _______ |  |

These loans are interest free and have no set repayment terms.
14. Related party transactions
Other debtors include a loan to a spouse of a director £1,823 (2024 £2,103). Other creditors include a loan from another spouse of a director of £1,427 (2024 £1,027). These loans are interest free and have no set date for repayment.