REGISTERED NUMBER: SC247666 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

C P S PLUMBING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F Currie

REGISTERED OFFICE:

22 Backbrae Street

Kilsyth

Glasgow

G65 0NH

REGISTERED NUMBER:

SC247666 (Scotland)

ACCOUNTANTS:

Curle & Co

Chartered Accountants

22 Backbrae Street

Kilsyth

G65 0NH

BANKERS:

Royal Bank Of Scotland

18 Tay Walk

Cumbernauld

G67 1DE

FIXED ASSETS

Tangible assets

4

7,772

10,363

CURRENT ASSETS

Debtors

5

25,576

52,099

Cash at bank

21,741

51,118

47,317

103,217

CREDITORS

Amounts falling due within one year

6

43,779

55,771

NET CURRENT ASSETS

3,538

47,446

TOTAL ASSETS LESS CURRENT LIABILITIES

11,310

57,809

CREDITORS

Amounts falling due after more than one year

7

-

781

NET ASSETS

11,310

57,028

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,210

56,928

SHAREHOLDERS' FUNDS

11,310

57,028

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 17 October 2026 and were signed by:

F Currie - Director

1.	STATUTORY INFORMATION

C P S Plumbing 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 and revenue recognition

Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

Taxation

Taxation for the year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

and 30 April 2026

2,424

36,945

857

40,226

DEPRECIATION

At 1 May 2025

2,424

26,582

857

29,863

Charge for year

-

2,591

-

2,591

At 30 April 2026

2,424

29,173

857

32,454

NET BOOK VALUE

At 30 April 2026

-

7,772

-

7,772

At 30 April 2025

-

10,363

-

10,363

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

14,470

33,830

VAT

11,106

18,269

25,576

52,099

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

781

3,125

Trade creditors

20,917

22,913

Tax

2,003

9,739

Social security and other taxes

42

40

Other creditors

238

1,591

Accrued expenses

19,798

18,363

43,779

55,771

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

-

781

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Frank Currie.