ID PLUMBING + HEATING LTD

ID PLUMBING + HEATING LTD
Contents Page
For the year ended 31 December 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

ID PLUMBING + HEATING LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	28,050	0
		28,050	0
Current assets
Debtors		14,954	28,652
Cash at bank and in hand		24,334	10,611
		39,288	39,263
Creditors: amount falling due within one year		(20,329)	(25,100)
Net current assets		18,959	14,163

Total assets less current liabilities		47,009	14,163
Creditors: amount falling due after more than one year		(26,050)	(1,896)
Net assets		20,959	12,267

Capital and reserves
Called up share capital		100	100
Profit and loss account		20,859	12,167
Shareholders' funds		20,959	12,267

For the year ended 31 December 2025 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 17 September 2026 and were signed on its behalf by:

-------------------------------
Ian DINGWALL
Director

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ID PLUMBING + HEATING LTD
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

ID PLUMBING + HEATING LTD is a private company, limited by shares, registered in Scotland, registration number SC616323, registration address 94 HOPE STREET, SUITE 2.11 GLASGOW, G2 6PH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 January 2025	4,283	-	4,283
Additions	2,158	35,242	37,400
Disposals	-	-	-
At 31 December 2025	6,441	35,242	41,683
Depreciation
At 01 January 2025	4,283	-	4,283
Charge for year	540	8,810	9,350
On disposals	-	-	-
At 31 December 2025	4,823	8,810	13,633
Net book values
Closing balance as at 31 December 2025	1,618	26,432	28,050
Opening balance as at 01 January 2025	-	-	-

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