Tyronney Plumbing and Heating Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: SC557641

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		9,836		-
Tangible Assets	5		57,434		72,675

			67,270		72,675
CURRENT ASSETS
Stocks	6	2,000		2,000
Debtors	7	14,961		4,929
Cash at bank and in hand		85,121		94,552

		102,082		101,481
Creditors: Amounts Falling Due Within One Year	8	(50,328 )		(46,578 )

NET CURRENT ASSETS (LIABILITIES)			51,754		54,903

TOTAL ASSETS LESS CURRENT LIABILITIES			119,024		127,578

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,528 )		(12,184 )

NET ASSETS			109,496		115,394

CAPITAL AND RESERVES
Called up share capital	9		102		102
Income Statement			109,394		115,292

SHAREHOLDERS' FUNDS			109,496		115,394

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Tyronney Plumbing and Heating Limited

Statement of Financial Position (continued)

As At 28 February 2026

For the year ending 28 February 2026 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 Income Statement.

On behalf of the board

Mr Gary Tyronney

Director

17th August 2026

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

1. General Information

Tyronney Plumbing and Heating Limited is a private company, limited by shares, incorporated in Scotland, registered number SC557641 . The registered office is 14 Chanonry Road South, Elgin, IV30 6NG.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the income statement over its estimated economic life of .... years.

2.4. 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:

Freehold	10% Straight Line
Plant & Machinery	20% Straight Line
Motor Vehicles	20% Straight Line
Computer Equipment	33% Straight Line

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Tyronney Plumbing and Heating Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 March 2025	-
Additions	9,836

As at 28 February 2026	9,836

Net Book Value
As at 28 February 2026	9,836

As at 1 March 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 March 2025	12,600	23,436	129,092	3,346	168,474
Additions	-	1,450	14,340	-	15,790

As at 28 February 2026	12,600	24,886	143,432	3,346	184,264

Depreciation
As at 1 March 2025	4,055	14,444	74,158	3,142	95,799
Provided during the period	1,260	4,296	25,271	204	31,031

As at 28 February 2026	5,315	18,740	99,429	3,346	126,830

Net Book Value
As at 28 February 2026	7,285	6,146	44,003	-	57,434

As at 1 March 2025	8,545	8,992	54,934	204	72,675

6. Stocks

	2026	2025
	£	£
Materials	2,000	2,000

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	13,618	4,397
Prepayments and accrued income	846	532
VAT	497	-

	14,961	4,929

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Tyronney Plumbing and Heating Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,467	1,467
Bank loans and overdrafts	-	5,296
Corporation tax	1,957	1,964
VAT	-	4,197
Director's loan account	46,904	33,654

	50,328	46,578

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	102	102

10. Related Party Transactions

At the year end there was a loan balance due to Mr G Tyronney of £46,904 (2025: £33,654 ). The loan is interest free with no fixed repayment terms but is fully repayable on demand. This loan is included in short-term creditors.

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