Company registration number: SC701612
Annual report and unaudited financial statements
for the year ended 30 June 2026
for
BEN NEVIS BATHROOMS LIMITED
Pages for filing with the Registrar
Company registration number: SC701612
BEN NEVIS BATHROOMS LIMITED
Balance sheet
as at 30 June 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 7,082 51,204
7,082 51,204
Current assets
Stocks 12,205 23,364
Debtors 5,019 21,410
Cash at bank and in hand - 22,127
17,224 66,901
Creditors: amounts falling due within one year
(17,381) (66,323)
Net current (liabilities)/assets (157) 578
Total assets less current liabilities 6,925 51,782
Creditors: Amounts falling due after more than one year
- (11,939)
NET ASSETS 6,925 39,843
Capital and reserves
Called up share capital 100 100
Profit and loss account 6,825 39,743
TOTAL EQUITY 6,925 39,843
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: SC701612
BEN NEVIS BATHROOMS LIMITED
Balance sheet - continued
as at 30 June 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.
These financial statements were approved by the Board of directors and authorised for issue on 25 August 2026 and signed on its behalf by:
Mr B MacKinnon, Director
25 August 2026
2
BEN NEVIS BATHROOMS LIMITED
Notes to the financial statements
for the year ended 30 June 2026
1 Company information
BEN NEVIS BATHROOMS LIMITED is a private company registered in Scotland. Its registered number is SC701612. The company is limited by shares. Its registered office is Torlundy, Fort William, PH33 6SW.
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.
Going concern
In preparing these financial statements, the directors have 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 directors take 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 directors consider 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.
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 and machinery - 20% reducing balance
Fixtures & fittings - 20% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
BEN NEVIS BATHROOMS LIMITED
Notes to the financial statements - continued
for the year ended 30 June 2026
2 Accounting policies - continued
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.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 July 2025 73,379
Additions 740
Disposals (53,004)
At 30 June 2026 21,115
Depreciation
At 1 July 2025 22,175
Charge for year 12,543
Eliminated on disposal (20,685)
At 30 June 2026 14,033
4
BEN NEVIS BATHROOMS LIMITED
Notes to the financial statements - continued
for the year ended 30 June 2026
4 Tangible fixed assets - continued
Net book value
At 30 June 2026 7,082
At 30 June 2025 51,204
5 Related party transactions
One of the directors invoiced the company for their services during the year, Kenny Campbell of Kenny Campbell Plumbing Services Ltd for £8,500 net for his plumbing services. The business was fully set up and established before Ben Nevis Bathrooms. Kenny purchased no materials from the company in the year.
5