JJ Plumbing Contractors Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC718031

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		54,059		44,624

			54,059		44,624
CURRENT ASSETS
Stocks	5	6,000		6,000
Debtors	6	272,248		145,874
Cash at bank and in hand		46,049		60,554

		324,297		212,428
Creditors: Amounts Falling Due Within One Year	7	(224,246 )		(122,950 )

NET CURRENT ASSETS (LIABILITIES)			100,051		89,478

TOTAL ASSETS LESS CURRENT LIABILITIES			154,110		134,102

Creditors: Amounts Falling Due After More Than One Year	8		(30,687 )		(27,628 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,271 )		(8,478 )

NET ASSETS			113,152		97,996

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			113,052		97,896

SHAREHOLDERS' FUNDS			113,152		97,996

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JJ Plumbing Contractors Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 directors acknowledge their 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

Mr Jason Boyle Director	Mr Jonathan Leslie Director
22/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

JJ Plumbing Contractors Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC718031 . The registered office is 22 Moodie Wynd, Prestonpans, East Lothian, Scotland, EH32 9FU.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Computer Equipment	33% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 1)

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JJ Plumbing Contractors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	2,101	56,475	932	59,508
Additions	1,377	17,737	-	19,114

As at 31 December 2025	3,478	74,212	932	78,622

Depreciation
As at 1 January 2025	263	14,313	308	14,884
Provided during the period	643	8,728	308	9,679

As at 31 December 2025	906	23,041	616	24,563

Net Book Value
As at 31 December 2025	2,572	51,171	316	54,059

As at 1 January 2025	1,838	42,162	624	44,624

5. Stocks

	2025	2024
	£	£
Stock	6,000	6,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	140,026	76,456
Other debtors	132,222	69,418

	272,248	145,874

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,936	10,528
Trade creditors	90,071	36,894
Other creditors	99,054	42,708
Taxation and social security	21,185	32,820

	224,246	122,950

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	30,687	27,628

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JJ Plumbing Contractors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,936	10,528
Later than one year and not later than five years	30,687	27,628

	44,623	38,156

	44,623	38,156

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

12. Controlling Party

The company's ultimate controlling parties are Mr Jonathan Leslie and Mr Jason Boyle by virtue of their equal ownership of 100% of the issued share capital in the company.

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