Company registration number: SC636485
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Alexander Ritchie Plumbers Ltd
Pages for filing with the Registrar
Company registration number: SC636485
Alexander Ritchie Plumbers Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 7,500 10,000
Tangible assets 5 20,735 8,433
28,235 18,433
Current assets
Stocks 375 375
Debtors 6 14,823 13,009
Cash at bank and in hand 38 38
15,236 13,422
Creditors: amounts falling due within one year
7 (30,373) (15,503)
Net current liabilities (15,137) (2,081)
Total assets less current liabilities 13,098 16,352
NET ASSETS 13,098 16,352
Capital and reserves
Called up share capital 100 100
Profit and loss account 12,998 16,252
TOTAL EQUITY 13,098 16,352
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC636485
Alexander Ritchie Plumbers Ltd
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Peat, Director
23 June 2026
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Alexander Ritchie Plumbers Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Alexander Ritchie Plumbers Ltd is a private company registered in Scotland. Its registered number is SC636485. The company is limited by shares. Its registered office is 15 Belltree Gardens, Broughty Ferry, Dundee, Angus, DD5 2LJ.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 10 years
Tangible fixed assets
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.:
Plant & machinery - 25% reducing balance
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Alexander Ritchie Plumbers Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 1).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 25,000
At 31 March 2026 25,000
Amortisation
At 1 April 2025 15,000
Charge for year 2,500
At 31 March 2026 17,500
Net book value
At 31 March 2026 7,500
At 31 March 2025 10,000
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Alexander Ritchie Plumbers Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 18,424
Additions 22,620
Disposals (17,990)
At 31 March 2026 23,054
Depreciation
At 1 April 2025 9,991
Charge for year 1,885
Eliminated on disposal (9,557)
At 31 March 2026 2,319
Net book value
At 31 March 2026 20,735
At 31 March 2025 8,433
Cost or valuation at 31 March 2026 is represented by:
Plant and machinery etc.

£
Valuation in 2026 -
Cost 23,054
23,054
If Plant & machinery had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 23,054 18,424
Accumulated depreciation 2,319 9,991
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Alexander Ritchie Plumbers Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
6 Debtors
2026 2025
£ £
Trade debtors 14,414 12,656
Prepayments and accrued income 409 353
14,823 13,009
7 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 6,821 5,154
Trade creditors 1,373 1,446
Other creditors 13,827 107
Taxation 2,723 3,805
VAT payable 4,841 4,271
Social security and other tax 68 -
Accruals and deferred income 720 720
30,373 15,503
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