Andrew Innes Plumbing & Heating Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC249641 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

FOR

ANDREW INNES PLUMBING & HEATING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Taylor

SECRETARY:

REGISTERED OFFICE:

First Floor Hercules House

Eskmills

Musselburgh

East Lothian

EH21 7PQ

REGISTERED NUMBER:

SC249641 (Scotland)

ACCOUNTANTS:

AGB Accounting & Tax Consultants Limited

27 Guardwell Crescent

Edinburgh

EH17 7JA

BANKERS:

The Royal Bank of Scotland plc

12 Bridge Street

Musselburgh

East Lothian

EH21 6AH

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

20,291

63,153

20,291

63,153

CURRENT ASSETS

Debtors

6

30,648

286,479

Cash at bank

355,891

192,527

386,539

479,006

CREDITORS

Amounts falling due within one year

7

46,106

212,841

NET CURRENT ASSETS

340,433

266,165

TOTAL ASSETS LESS CURRENT
LIABILITIES

360,724

329,318

CREDITORS

Amounts falling due after more than one
year

8

-

(7,500

)

PROVISIONS FOR LIABILITIES

(5,072

)

(15,788

)

NET ASSETS

355,652

306,030

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

355,552

305,930

SHAREHOLDERS' FUNDS

355,652

306,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 September 2026 and were signed by:

C Taylor - Director

1.	STATUTORY INFORMATION

Andrew Innes Plumbing & Heating Limited 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance and 20% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

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 period was 7 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 December 2025

15,000

AMORTISATION

At 1 April 2025

and 31 December 2025

15,000

NET BOOK VALUE

At 31 December 2025

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

163,437

Additions

10,420

Disposals

(93,777

)

At 31 December 2025

80,080

DEPRECIATION

At 1 April 2025

100,284

Charge for period

17,642

Eliminated on disposal

(58,137

)

At 31 December 2025

59,789

NET BOOK VALUE

At 31 December 2025

20,291

At 31 March 2025

63,153

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

36,146

Transfer to ownership

(36,146

)

At 31 December 2025

-

DEPRECIATION

At 1 April 2025

9,036

Transfer to ownership

(9,036

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 March 2025

27,110

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Trade debtors

4,980

270,751

Other debtors

25,668

15,728

30,648

286,479

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Bank loans and overdrafts

-

2,995

Hire purchase contracts

-

5,000

Trade creditors

-

147,511

Taxation and social security

31,075

18,902

Other creditors

15,031

38,433

46,106

212,841

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

£

Hire purchase contracts

-

7,500

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

£

Hire purchase contracts

-

12,500

Hire purchase contracts are secured over the asset to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

value:

£

100

Ordinary

£1

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in "Other creditors amounts falling due within one year" is an amount of £12,500 (2025 - £31,592) due to A Innes, a former director of the company. No fixed interest rates or repayment terms apply.