CRM Piping Design Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC450638

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		578		932

			578		932
CURRENT ASSETS
Debtors	5	4,559		5,284
Cash at bank and in hand		90,207		85,159

		94,766		90,443
Creditors: Amounts Falling Due Within One Year	6	(21,533 )		(25,865 )

NET CURRENT ASSETS (LIABILITIES)			73,233		64,578

TOTAL ASSETS LESS CURRENT LIABILITIES			73,811		65,510

NET ASSETS			73,811		65,510

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			73,711		65,410

SHAREHOLDERS' FUNDS			73,811		65,510

Page 1

Page 2

CRM Piping Design Ltd

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 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 Craig McPherson

Director

24/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CRM Piping Design Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC450638 . The registered office is 4 Blairythan Place, Foveran, Ellon, Aberdeen, AB41 6HA.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

2.4. 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:

Computer Equipment

25% straight line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2025	4,260
Disposals	(2,376 )

As at 31 May 2026	1,884

...CONTINUED

Page 3

Page 4

CRM Piping Design Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

Depreciation
As at 1 June 2025	3,328
Provided during the period	354
Disposals	(2,376 )

As at 31 May 2026	1,306

Net Book Value
As at 31 May 2026	578

As at 1 June 2025	932

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,352	2,881
Prepayments and accrued income	2,205	2,401
Other taxes and social security	2	2

	4,559	5,284

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	16,226	17,329
VAT	5,307	5,524
Other creditors	-	1,080
Director's loan account	-	1,932

	21,533	25,865

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

At 31st May 2065, the Company owed Mr Craig McPherson (Director) £NIL, (2025 - £1,932) and Mrs Elaine McPherson (Shareholder) £NIL (2025 - £1,080). These loans are interest free and have no repayments terms.

Page 4