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REGISTERED NUMBER: 06627910 (England and Wales)



UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

J WILSON PLUMBING & HEATING LIMITED

J WILSON PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 06627910)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J WILSON PLUMBING & HEATING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: R J Sorbi
J S Wilson





REGISTERED OFFICE: Beckwith Barn
Warren Estate
Lordship Road
Chelmsford
Essex
CM1 3WT





REGISTERED NUMBER: 06627910 (England and Wales)





ACCOUNTANTS: Lucentum Business Services Ltd
Beckwith Barn
Warren Estate
Lordship Road
Chelmsford
Essex
CM1 3WT

J WILSON PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 06627910)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 92,053 72,458

CURRENT ASSETS
Stocks 6,300 6,100
Debtors 5 122,056 181,557
Cash at bank 100,173 96,845
228,529 284,502
CREDITORS
Amounts falling due within one year 6 261,439 275,651
NET CURRENT (LIABILITIES)/ASSETS (32,910 ) 8,851
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,143

81,309

CREDITORS
Amounts falling due after more than one
year

7

(24,461

)

(31,900

)

PROVISIONS FOR LIABILITIES 8 (22,295 ) (17,044 )
NET ASSETS 12,387 32,365

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 12,385 32,363
SHAREHOLDERS' FUNDS 12,387 32,365

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

J WILSON PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 06627910)

BALANCE SHEET - continued
31 MARCH 2025


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 Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by:





J S Wilson - Director


J WILSON PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 06627910)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

J Wilson Plumbing & Heating Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

J WILSON PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 06627910)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 27 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 237,208
Additions 50,855
At 31 March 2025 288,063
DEPRECIATION
At 1 April 2024 164,750
Charge for year 31,260
At 31 March 2025 196,010
NET BOOK VALUE
At 31 March 2025 92,053
At 31 March 2024 72,458

J WILSON PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 06627910)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 27,650
DEPRECIATION
At 1 April 2024 20,218
Charge for year 1,858
At 31 March 2025 22,076
NET BOOK VALUE
At 31 March 2025 5,574
At 31 March 2024 7,432

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 114,843 174,531
Other debtors 7,213 7,026
122,056 181,557

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 28,205 28,205
Hire purchase contracts 2,312 -
Trade creditors 113,430 119,339
Taxation and social security 25,146 21,783
Other creditors 92,346 106,324
261,439 275,651

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 3,700 31,900
Hire purchase contracts 20,761 -
24,461 31,900

J WILSON PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 06627910)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 22,295 17,044

Deferred
tax
£   
Balance at 1 April 2024 17,044
Moments 5,251
Balance at 31 March 2025 22,295

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary £1 2 2