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Company Registration No. 4618013 (England and Wales)
C J Roberts Plumbing & Heating Limited Unaudited accounts for the year ended 28 February 2025
C J Roberts Plumbing & Heating Limited Unaudited accounts Contents
Page
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C J Roberts Plumbing & Heating Limited Company Information for the year ended 28 February 2025
Director
C J Roberts
Company Number
4618013 (England and Wales)
Registered Office
123 Broomfield Avenue Worthing West Sussex BN14 7SF
Accountants
Maxwell-Gumbleton & Co. 1 West Street Lewes East Sussex BN7 2NZ
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C J Roberts Plumbing & Heating Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
242 
322 
Current assets
Debtors
- 
108 
Cash at bank and in hand
74,840 
78,513 
74,840 
78,621 
Creditors: amounts falling due within one year
(14,758)
(18,462)
Net current assets
60,082 
60,159 
Net assets
60,324 
60,481 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
60,322 
60,479 
Shareholders' funds
60,324 
60,481 
For the year ending 28 February 2025 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 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 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 and authorised for issue on 27 May 2025 and were signed on its behalf by
C J Roberts Director Company Registration No. 4618013
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C J Roberts Plumbing & Heating Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
C J Roberts Plumbing & Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 4618013. The registered office is 123 Broomfield Avenue, Worthing, West Sussex, BN14 7SF.
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
25% reducing balance
Motor vehicles
25% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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C J Roberts Plumbing & Heating Limited Notes to the Accounts for the year ended 28 February 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
976 
13,270 
14,246 
At 28 February 2025
976 
13,270 
14,246 
Depreciation
At 1 March 2024
970 
12,954 
13,924 
Charge for the year
1 
79 
80 
At 28 February 2025
971 
13,033 
14,004 
Net book value
At 28 February 2025
5 
237 
242 
At 29 February 2024
6 
316 
322 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
108 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
6,049 
6,518 
Taxes and social security
6,694 
9,981 
Other creditors
833 
714 
Loans from directors
132 
199 
Accruals
1,050 
1,050 
14,758 
18,462 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £0.10 each
1 
1 
1 Ordinary non voting A shares of £1 each
1 
1 
2 
2 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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