Company No: SC394727 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

		2026		2025
		£		£
				Restated - note 2
Fixed assets		98,851		102,453
Current assets		165,191		128,962
Prepayments and accrued income		12,739		15,148
Creditors: amounts falling due within one year		( 172,498)		( 100,990)
Net current assets		5,432		43,120
Total assets less current liabilities		104,283		145,573
Creditors: amounts falling due after more than one year		( 18,748)		( 74,673)
Accruals and deferred income		( 3,879)		( 3,532)
Net assets		81,656		67,368
Capital and reserves		81,656		67,368

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Dalton Plumbing & Heating Ltd (registered number: SC394727) were approved and authorised for issue by the director on 07 September 2026 and were signed on its behalf by:

Scott Paul Dalton Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in Scotland (Company no. SC394727). The address of its registered office is C/O Johnston Carmichael Bishop's Court, 29 Albyn Place, Aberdeen, AB10 1YL, Scotland, United Kingdom.

2. Prior year adjustment

The company has transitioned from FRS102 (1A) to FRS105 in the financial year ended 31 March 2026. As a result of this change in reporting framework, the comparative period in the financial statements has been re-stated to remove the deferred tax provision.

		As previously reported		Adjustment		As restated
Year ended 31 March 2025		£		£		£
Provision for liabilities		(25,613)		25,613		0
Capital and reserves		(41,755)		(25,613)		(67,368)

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including the director	7		6

4. Directors’ benefits: advances, credit and guarantees

Advances

Advances of £56,395 were made to the director in this period and £57,611 was repaid. Interest of £1,275 was charged on these advances at a rate of 3.75%. The company owed the director £566 at the balance sheet date (2025 - the company owed the director £625). This loan is unsecured and repayable on demand.

5. Guarantees and other financial commitments

Other financial commitments

	2026		2025
	£		£
Total commitments under non-cancellable operating leases not provided for in the accounts	21,235		51,921