# APF HEATING AND MECHANICAL SERVICES LTD (SC406670)

> APF HEATING AND MECHANICAL SERVICES LTD is an active private limited company (company number SC406670) incorporated on 2 September 2011, registered in Elgin. Its registered activity is plumbing, heat and air-conditioning installation (SIC 43220). Latest small accounts cover the period ending 31 March 2026, showing net assets of £2,801 and cash of £72k, with 8 employees on average. Net assets fell 97% on the prior period (£93k). Across the last 3 periods on record the net-asset trend is volatile.

- Status: Active
- Incorporated: 2011-09-02
- Registered office: Elgin, IV30 6AL
- SIC 43220: Plumbing, heat and air-conditioning installation
- Next accounts due: 2027-12-31
- Confirmation statement due: 2027-09-16
- Accounts type: TOTAL EXEMPTION FULL

By net assets it sits in the lower half of 6,191 comparable companies in Other (median £5,839, upper quartile £35k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2026-03-31 | £2,801 | £72k | £64k | — | — | — | 8 |
| 2025-06-30 | £93k | £40k | £73k | — | — | — | 7 |
| 2024-06-30 | £90k | £64k | £91k | — | — | — | 8 |

net assets trend volatile; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £2,801 at 31 March 2026
- Net assets down 25% or more on the prior period: -97.0% vs prior period
- Cash at bank of £50,000 or more: Cash £71,977
- Three or more accounting periods on record: 3 periods on record
- Incorporated five or more years ago: Incorporated 2 September 2011

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Keith Paterson — owns 75–100% of shares; holds 75–100% of voting rights; can appoint or remove directors, since 2016-07-01

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC406670
HTML: https://firmoscan.com/company/SC406670-apf-heating-and-mechanical-services-ltd