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REGISTERED NUMBER: SC510926 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Moss Plumbing And Heating Engineers

Limited

Moss Plumbing And Heating Engineers

Limited (Registered number: SC510926)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Moss Plumbing And Heating Engineers

Limited (Registered number: SC510926)

Balance Sheet

31 July 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 23,160 |  | 4,412 |  |

CURRENT ASSETS

Debtors | 5 | 29,523 |  | 29,023 |  |

Cash at bank | 261,463 |  | 173,810 |  |

290,986 |  | 202,833 |  |

CREDITORS

Amounts falling due within one year | 6 | (160,787 | ) | (95,694 | ) |

NET CURRENT ASSETS | 130,199 |  | 107,139 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 153,359 |  | 111,551 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (21,300 | ) | (4,167 | ) |

PROVISIONS FOR LIABILITIES | (5,790 | ) | (1,103 | ) |

NET ASSETS | 126,269 |  | 106,281 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 126,268 |  | 106,280 |  |

126,269 |  | 106,281 |  |

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

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

The director acknowledges his 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.

Moss Plumbing And Heating Engineers

Limited (Registered number: SC510926)

Balance Sheet - continued

31 July 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 May 2026 and were signed by:

Mr S L Moss - Director

Moss Plumbing And Heating Engineers

Limited (Registered number: SC510926)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Moss Plumbing and Heating Engineers Limited is a private company, limited by shares, registered in Scotland, registration number SC510926. The registered office is 18 McCowan Crescent, Larbert, Scotland, FK5 4XH.

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 represents net invoiced sales of services in respect of plumbing and heating engineers, excluding value added tax. Sales are recognised at the point at which the service is complete.

| Tangible fixed assets and depreciation

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance

| Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

| The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

| Taxation

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

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Moss Plumbing And Heating Engineers

Limited (Registered number: SC510926)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

| Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 43,515 |  |

| Additions | 29,255 |  |

| Disposals | (27,477 | ) |

| At 31 July 2025 | 45,293 |  |

| DEPRECIATION

| At 1 August 2024 | 39,103 |  |

| Charge for year | 7,198 |  |

| Eliminated on disposal | (24,168 | ) |

| At 31 July 2025 | 22,133 |  |

| NET BOOK VALUE

| At 31 July 2025 | 23,160 |  |

| At 31 July 2024 | 4,412 |  |

Moss Plumbing And Heating Engineers

Limited (Registered number: SC510926)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 12,477 |  |

| Additions | 29,255 |  |

| Transfer to ownership | (12,477 | ) |

| At 31 July 2025 | 29,255 |  |

| DEPRECIATION

| At 1 August 2024 | 9,845 |  |

| Charge for year | 6,753 |  |

| Transfer to ownership | (10,503 | ) |

| At 31 July 2025 | 6,095 |  |

| NET BOOK VALUE

| At 31 July 2025 | 23,160 |  |

| At 31 July 2024 | 2,632 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts owed by related parties | 29,523 |  | 29,023 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 4,167 |  | 5,000 |  |

| Hire purchase contracts | 3,293 |  | 832 |  |

| Taxation and social security | 22,740 |  | 29,402 |  |

| Other creditors | 130,587 |  | 60,460 |  |

160,787 |  | 95,694 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | - |  | 4,167 |  |

| Hire purchase contracts | 21,300 |  | - |  |

21,300 |  | 4,167 |  |

Moss Plumbing And Heating Engineers

Limited (Registered number: SC510926)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Hire purchase contracts | 24,593 |  | - |  |

| Hire purchase contracts are secured on the assets to which they relate.