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REGISTERED NUMBER: 13337607 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 30 April 2025

for

J Speck Plumbing and Heating Ltd

J Speck Plumbing and Heating Ltd (Registered number: 13337607)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

J Speck Plumbing and Heating Ltd

Company Information
for the Year Ended 30 April 2025







DIRECTOR: J T Speck





REGISTERED OFFICE: Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ





REGISTERED NUMBER: 13337607 (England and Wales)





ACCOUNTANTS: Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ

J Speck Plumbing and Heating Ltd (Registered number: 13337607)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 20,463 26,067

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 5 4,850 1,982
Cash at bank 35,783 33,558
42,633 37,540
CREDITORS
Amounts falling due within one year 6 28,251 23,357
NET CURRENT ASSETS 14,382 14,183
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,845

40,250

CREDITORS
Amounts falling due after more than one
year

7

18,520

22,086
NET ASSETS 16,325 18,164

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 16,225 18,064
SHAREHOLDERS' FUNDS 16,325 18,164

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Speck Plumbing and Heating Ltd (Registered number: 13337607)

Balance Sheet - continued
30 April 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 director and authorised for issue on 16 June 2025 and were signed by:





J T Speck - Director


J Speck Plumbing and Heating Ltd (Registered number: 13337607)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

J Speck Plumbing and Heating Ltd 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.

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.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

J Speck Plumbing and Heating Ltd (Registered number: 13337607)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2024 - 34,739 140 34,879
Additions 1,229 - - 1,229
At 30 April 2025 1,229 34,739 140 36,108
DEPRECIATION
At 1 May 2024 - 8,685 127 8,812
Charge for year 307 6,513 13 6,833
At 30 April 2025 307 15,198 140 15,645
NET BOOK VALUE
At 30 April 2025 922 19,541 - 20,463
At 30 April 2024 - 26,054 13 26,067

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2024
and 30 April 2025 34,739
DEPRECIATION
At 1 May 2024 8,685
Charge for year 6,513
At 30 April 2025 15,198
NET BOOK VALUE
At 30 April 2025 19,541
At 30 April 2024 26,054

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 924 1,524
Other debtors - 458
Prepayments and accrued income 3,926 -
4,850 1,982

J Speck Plumbing and Heating Ltd (Registered number: 13337607)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Hire purchase contracts 3,310 2,835
Trade creditors 388 603
Tax 4,402 398
Social security and other taxes (9 ) 102
VAT 3,609 3,124
Other creditors 6,035 870
Other creditors 991 -
Directors' current accounts 7,950 13,850
Accrued expenses 1,575 1,575
28,251 23,357

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.25 30.4.24
£    £   
Hire purchase contracts 18,520 22,086

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.25 30.4.24
value: £    £   
100 Ordinary £1 100 100

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
J Speck Plumbing and Heating Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J Speck Plumbing and Heating Ltd for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of J Speck Plumbing and Heating Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J Speck Plumbing and Heating Ltd and state those matters that we have agreed to state to the director of J Speck Plumbing and Heating Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J Speck Plumbing and Heating Ltd and its director for our work or for this report.

It is your duty to ensure that J Speck Plumbing and Heating Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J Speck Plumbing and Heating Ltd. You consider that J Speck Plumbing and Heating Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J Speck Plumbing and Heating Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ


16 June 2025