Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC607064 M R Stewart M Stewart true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC607064 2024-09-30 SC607064 2025-09-30 SC607064 2024-10-01 2025-09-30 SC607064 frs-core:CurrentFinancialInstruments 2025-09-30 SC607064 frs-core:Non-currentFinancialInstruments 2025-09-30 SC607064 frs-core:BetweenOneFiveYears 2025-09-30 SC607064 frs-core:MotorVehicles 2025-09-30 SC607064 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC607064 frs-core:MotorVehicles 2024-09-30 SC607064 frs-core:WithinOneYear 2025-09-30 SC607064 frs-core:ShareCapital 2025-09-30 SC607064 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC607064 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC607064 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC607064 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC607064 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC607064 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC607064 1 2024-10-01 2025-09-30 SC607064 frs-bus:Director1 2024-10-01 2025-09-30 SC607064 frs-countries:Scotland 2024-10-01 2025-09-30 SC607064 2023-09-30 SC607064 2024-09-30 SC607064 2023-10-01 2024-09-30 SC607064 frs-core:CurrentFinancialInstruments 2024-09-30 SC607064 frs-core:Non-currentFinancialInstruments 2024-09-30 SC607064 frs-core:BetweenOneFiveYears 2024-09-30 SC607064 frs-core:WithinOneYear 2024-09-30 SC607064 frs-core:ShareCapital 2024-09-30 SC607064 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC607064
Mike Stewart Plumbing & Heating Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director M R Stewart
Company Number SC607064
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC607064
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,663 18,662
14,663 18,662
CURRENT ASSETS
Debtors 5 23,817 26,893
Cash at bank and in hand 15,041 12,898
38,858 39,791
Creditors: Amounts Falling Due Within One Year 6 (32,539 ) (23,954 )
NET CURRENT ASSETS (LIABILITIES) 6,319 15,837
TOTAL ASSETS LESS CURRENT LIABILITIES 20,982 34,499
Creditors: Amounts Falling Due After More Than One Year 7 (13,589 ) (16,044 )
NET ASSETS 7,393 18,455
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 7,391 18,453
SHAREHOLDERS' FUNDS 7,393 18,455
Page 2
Page 3
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
M R Stewart
Director
29th June 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Mike Stewart Plumbing & Heating Limited is a private company, limited by shares, incorporated in Scotland, registered number SC607064 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles straight line over 5 years
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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.
2.6. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2024: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 October 2024 19,995
As at 30 September 2025 19,995
Depreciation
As at 1 October 2024 1,333
Provided during the period 3,999
As at 30 September 2025 5,332
Net Book Value
As at 30 September 2025 14,663
As at 1 October 2024 18,662
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,505 18,259
Other debtors 8,312 8,634
23,817 26,893
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,455 2,455
Trade creditors 17,560 15,105
Other creditors 1,800 1,687
Taxation and social security 10,724 4,707
32,539 23,954
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,589 16,044
Page 5
Page 6
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,455 2,455
Later than one year and not later than five years 13,589 16,044
16,044 18,499
16,044 18,499
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Ultimate Controlling Party
The company's ultimate controlling party is M Stewart .
Page 6