Sean Brown Plumbing And Heating Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC356592

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		60,161		69,318

			60,161		69,318
CURRENT ASSETS
Stocks	5	45,655		83,600
Debtors	6	309,590		146,733
Cash at bank and in hand		41,648		172,796

		396,893		403,129
Creditors: Amounts Falling Due Within One Year	7	(231,167 )		(176,123 )

NET CURRENT ASSETS (LIABILITIES)			165,726		227,006

TOTAL ASSETS LESS CURRENT LIABILITIES			225,887		296,324

Creditors: Amounts Falling Due After More Than One Year	8		(7,708 )		(26,208 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,293 )		(11,784 )

NET ASSETS			207,886		258,332

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			207,884		258,330

SHAREHOLDERS' FUNDS			207,886		258,332

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Sean Brown Plumbing And Heating Ltd

Balance Sheet (continued)

As At 31 March 2026

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Sean Brown

Director

18/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Sean Brown Plumbing And Heating Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC356592 . The registered office is Unit 5 Sean Brown Plumbing & Heating Ltd, Unit 5, Carwhinny, Mitchelston Industrial Estate, Kirkcaldy, Fife, KY1 3LS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% straight line
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Computer Equipment	33% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 9)

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Sean Brown Plumbing And Heating Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	13,070	45,722	123,154	-	181,946
Additions	-	2,747	-	3,126	5,873

As at 31 March 2026	13,070	48,469	123,154	3,126	187,819

Depreciation
As at 1 April 2025	5,774	27,210	79,644	-	112,628
Provided during the period	1,307	3,989	8,702	1,032	15,030

As at 31 March 2026	7,081	31,199	88,346	1,032	127,658

Net Book Value
As at 31 March 2026	5,989	17,270	34,808	2,094	60,161

As at 1 April 2025	7,296	18,512	43,510	-	69,318

5. Stocks

	2026	2025
	£	£
Materials	30,000	30,000
Work in progress	15,655	53,600

	45,655	83,600

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	98,259	25,004
Other debtors	211,331	121,729

	309,590	146,733

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	67,347	65,863
Bank loans and overdrafts	18,500	18,500
Other creditors	130,136	39,551
Taxation and social security	15,184	52,209

	231,167	176,123

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Sean Brown Plumbing And Heating Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	7,708	26,208

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

10. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

11. Ultimate Controlling Party

The company's ultimate controlling party is Sean Brown by virtue of his ownership of 100% of the issued share capital in the company.