1 September 2024 false Taxfiler 2024.6 SC640028 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC640028 2024-08-31 SC640028 2024-09-01 2025-08-31 SC640028 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC640028 business:FilletedAccounts 2024-09-01 2025-08-31 SC640028 2025-08-31 SC640028 business:Director1 2024-09-01 2025-08-31 SC640028 business:RegisteredOffice 2024-09-01 2025-08-31 SC640028 2024-08-31 SC640028 core:WithinOneYear 2025-08-31 SC640028 core:WithinOneYear 2024-08-31 SC640028 core:AfterOneYear 2025-08-31 SC640028 core:AfterOneYear 2024-08-31 SC640028 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 SC640028 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 SC640028 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 SC640028 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 SC640028 core:PreviouslyStatedAmount 2025-08-31 SC640028 core:PreviouslyStatedAmount 2024-08-31 SC640028 business:SmallEntities 2024-09-01 2025-08-31 SC640028 countries:Scotland 2024-09-01 2025-08-31 SC640028 core:PlantMachinery 2024-09-01 2025-08-31 SC640028 core:MotorVehicles 2024-09-01 2025-08-31 SC640028 core:PlantMachinery 2024-08-31 SC640028 core:MotorVehicles 2024-08-31 SC640028 core:PlantMachinery 2025-08-31 SC640028 core:MotorVehicles 2025-08-31 SC640028 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC640028 (Scotland)
I.M PLUMBING & BATHROOM DESIGN LTD Unaudited accounts for the year ended 31 August 2025
I.M PLUMBING & BATHROOM DESIGN LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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I.M PLUMBING & BATHROOM DESIGN LTD Company Information for the year ended 31 August 2025
Director
Ian McColl
Company Number
SC640028 (Scotland)
Registered Office
UNIT 133 145-149 KILMARNOCK ROAD GLASGOW G41 3JA SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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I.M PLUMBING & BATHROOM DESIGN LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
10,283
16,335
Current assets
Debtors
5
7,444
5,428
Cash at bank and in hand
1,466
2,421
8,910
7,849
Creditors: amounts falling due within one year
6
(6,767)
(7,185)
Net current assets
2,143
664
Total assets less current liabilities
12,426
16,999
Creditors: amounts falling due after more than one year
7
(8,657)
(8,668)
Net assets
3,769
8,331
Capital and reserves
Called up share capital
100
100
Profit and loss account
3,669
8,231
Shareholders' funds
3,769
8,331
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 February 2026 and were signed on its behalf by
Ian McColl Director Company Registration No. SC640028
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I.M PLUMBING & BATHROOM DESIGN LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
I.M PLUMBING & BATHROOM DESIGN LTD is a private company, limited by shares, registered in Scotland, registration number SC640028. The registered office is UNIT 133, 145-149 KILMARNOCK ROAD, GLASGOW, G41 3JA, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line after first year
Motor vehicles
20% straight line after first year
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
6,299
23,960
30,259
At 31 August 2025
6,299
23,960
30,259
Depreciation
At 1 September 2024
4,340
9,584
13,924
Charge for the year
1,260
4,792
6,052
At 31 August 2025
5,600
14,376
19,976
Net book value
At 31 August 2025
699
9,584
10,283
At 31 August 2024
1,959
14,376
16,335
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I.M PLUMBING & BATHROOM DESIGN LTD Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
6,622
4,690
Trade debtors
162
78
Other debtors
660
660
7,444
5,428
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,398
4,510
Taxes and social security
369
2,675
6,767
7,185
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
2,373
7,697
Loans from directors
6,284
971
8,657
8,668
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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