Caledonian Heating and Plumbing Limited 31/03/2026 iXBRL

Company registration number: SC243265

Caledonian Heating and Plumbing Limited

Unaudited filleted financial statements

31 March 2026

Caledonian Heating and Plumbing Limited

Contents

Statement of financial position

Notes to the financial statements

Caledonian Heating and Plumbing Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	108,981		86,741
Investments	6	10		-
		_______		_______
			108,991		86,741

Current assets
Stocks		38,923		44,749
Debtors	7	524,454		403,269
Cash at bank and in hand		616,086		802,501
		_______		_______
		1,179,463		1,250,519
Creditors: amounts falling due
within one year	8	( 282,603)		( 375,673)
		_______		_______
Net current assets			896,860		874,846
			_______		_______
Total assets less current liabilities			1,005,851		961,587

Creditors: amounts falling due
after more than one year	9		( 32,575)		( 14,056)

Provisions for liabilities			( 27,245)		( 21,685)

			_______		_______
Net assets			946,031		925,846
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			945,031		924,846
			_______		_______
Shareholders funds			946,031		925,846
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 August 2026 , and are signed on behalf of the board by:

Moray Lamb Amanda J Lamb

Director Director

Company registration number: SC243265

Caledonian Heating and Plumbing Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Unit 42, West Gorgie Park, Edinburgh, EH14 1UT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20.00 %	reducing balance
Motor vehicles	-	25.00 %	reducing balance
Computer and office equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.

Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 20 (2025: 21 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Computer and office equipment	Total
	£	£	£	£
Cost
At 1 April 2025	38,503	232,901	18,035	289,439
Additions	-	54,817	-	54,817
Disposals	-	( 58,388)	-	( 58,388)
	_______	_______	_______	_______
At 31 March 2026	38,503	229,330	18,035	285,868
	_______	_______	_______	_______
Depreciation
At 1 April 2025	36,278	149,768	16,652	202,698
Charge for the year	445	17,463	1,383	19,291
Disposals	-	( 45,102)	-	( 45,102)
	_______	_______	_______	_______
At 31 March 2026	36,723	122,129	18,035	176,887
	_______	_______	_______	_______
Carrying amount
At 31 March 2026	1,780	107,201	-	108,981
	_______	_______	_______	_______
At 31 March 2025	2,225	83,133	1,383	86,741
	_______	_______	_______	_______

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 April 2025	-	-
Additions	10	10
	_______	_______
At 31 March 2026	10	10
	_______	_______
Impairment
At 1 April 2025 and 31 March 2026	-	-
	_______	_______
Carrying amount
At 31 March 2026	10	10
	_______	_______
At 31 March 2025	-	-
	_______	_______

Investments in group undertakings
	Registered office	Class of share	Percentage of shares held
Subsidiary undertakings
Caledonian Water Services	Unit 42, West Gorgie Park, Edinburgh, EH14 1UT	Ordinary	100

7. Debtors

	2026	2025
	£	£
Trade debtors	429,269	403,259
Other debtors	95,185	10
	_______	_______
	524,454	403,269
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	2,500	10,000
Trade creditors	120,064	87,857
Corporation tax	26,719	80,131
Social security and other taxes	77,560	119,912
Other creditors	55,760	77,773
	_______	_______
	282,603	375,673
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	-	2,500
Other creditors	32,575	11,556
	_______	_______
	32,575	14,056
	_______	_______

10. Related party transactions

Related party transactions with 100% owned group undertakings are exempt from disclosure in the financial statements under the provisions of FRS 102 'Related Party Disclosures'.

11. Small Group Exemption under Section 399

The group has elected to apply the small groups exemption provided by Section 399 of the Companies Act 2006 in respect of the year ended 31st March 2026. Consequently, the financial statements have been prepared in compliance with the provisions of FRS102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.