Moore Plumbing & Heating Services - Accounts to registrar (filleted)

REGISTERED NUMBER: SC411317 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Moore Plumbing & Heating Services

(Scotland) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W J Moore

R S Moore

REGISTERED OFFICE:

Unit 20

Mossedge Industrial Estate

Moss Road

Linwood

PA3 3HR

REGISTERED NUMBER:

SC411317 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

28,574

34,645

CURRENT ASSETS

Debtors

5

42,191

43,571

Cash at bank and in hand

37,059

54,626

79,250

98,197

CREDITORS

Amounts falling due within one year

6

62,005

80,911

NET CURRENT ASSETS

17,245

17,286

TOTAL ASSETS LESS CURRENT
LIABILITIES

45,819

51,931

CREDITORS

Amounts falling due after more than one
year

7

(8,091

)

(13,624

)

PROVISIONS FOR LIABILITIES

(7,144

)

(2,721

)

NET ASSETS

30,584

35,586

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

30,484

35,486

SHAREHOLDERS' FUNDS

30,584

35,586

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

W J Moore - Director

R S Moore - Director

1.	STATUTORY INFORMATION

Moore Plumbing & Heating Services (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to the considerations and is recorded at the value of the considerations due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the services provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

not provided

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

COST

At 1 December 2024

5,398

225

70,717

1,952

78,292

Additions

-

1,667

-

1,667

At 30 November 2025

5,398

225

72,384

1,952

79,959

DEPRECIATION

At 1 December 2024

-

193

41,641

1,813

43,647

Charge for year

-

16

7,685

37

7,738

At 30 November 2025

-

209

49,326

1,850

51,385

NET BOOK VALUE

At 30 November 2025

5,398

16

23,058

102

28,574

At 30 November 2024

5,398

32

29,076

139

34,645

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

42,191

43,571

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Hire purchase contracts

4,671

Trade creditors

27,382

22,083

Tax

1,234

25,548

Social security and other taxes

2,007

1,030

VAT

10,740

11,608

Accrued expenses

15,971

62,005

80,911

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Hire purchase contracts

8,091

13,624

8.	ULTIMATE CONTROLLING PARTY

There was no overall ultimate controlling party throughout the year