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Company Registration No. SC795686 (Scotland)
Gavin Todd & Son Plumbing & Heating Ltd Unaudited accounts for the year ended 31 January 2026
Gavin Todd & Son Plumbing & Heating Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Gavin Todd & Son Plumbing & Heating Ltd Company Information for the year ended 31 January 2026
Directors
Gavin Todd Ryan Todd
Company Number
SC795686 (Scotland)
Registered Office
33 Newmarket Street Ayr Ayrshire KA7 1LL Scotland
Accountants
McKinnon & Co Ltd ACPA 35 Newmarket Street Ayr Ayrshire KA7 1LL
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Gavin Todd & Son Plumbing & Heating Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
30,798 
10,012 
Current assets
Inventories
1,639 
1,366 
Debtors
5
32,422 
7,416 
Cash at bank and in hand
4,124 
100 
38,185 
8,882 
Creditors: amounts falling due within one year
6
(12,096)
(12,712)
Net current assets/(liabilities)
26,089 
(3,830)
Total assets less current liabilities
56,887 
6,182 
Creditors: amounts falling due after more than one year
7
(19,620)
(6,204)
Net assets/(liabilities)
37,267 
(22)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
37,167 
(122)
Shareholders' funds
37,267 
(22)
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by
Gavin Todd Director Company Registration No. SC795686
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Gavin Todd & Son Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Gavin Todd & Son Plumbing & Heating Ltd is a private company, limited by shares, registered in Scotland, registration number SC795686. The registered office is 33 Newmarket Street, Ayr, Ayrshire, KA7 1LL, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
128 
12,388 
12,516 
Additions
22,788 
- 
22,788 
At 31 January 2026
22,916 
12,388 
35,304 
Depreciation
At 1 February 2025
26 
2,478 
2,504 
Charge for the year
20 
1,982 
2,002 
At 31 January 2026
46 
4,460 
4,506 
Net book value
At 31 January 2026
22,870 
7,928 
30,798 
At 31 January 2025
102 
9,910 
10,012 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
32,422 
7,416 
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Gavin Todd & Son Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
3,305 
VAT
8,868 
7,103 
Trade creditors
1,424 
- 
Taxes and social security
604 
1,104 
Accruals
1,200 
1,200 
12,096 
12,712 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
125 
4,384 
Loans from directors
19,495 
1,820 
19,620 
6,204 
8
Average number of employees
During the year the average number of employees was 4 (2025: 4).
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