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
C J Roberts Plumbing & Heating Limited
Company Information
for the year ended 28 February 2025
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
C J Roberts Plumbing & Heating Limited
Statement of financial position
as at 28 February 2025
Cash at bank and in hand
74,840
78,513
Creditors: amounts falling due within one year
(14,758)
(18,462)
Net current assets
60,082
60,159
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
C J Roberts Plumbing & Heating Limited
Notes to the Accounts
for the year ended 28 February 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 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 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.
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.
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
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
At 28 February 2025
5
237
242
At 29 February 2024
6
316
322
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
6,049
6,518
Taxes and social security
6,694
9,981
Loans from directors
132
199
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
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).