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Company Registration No. 10706074 (England and Wales)
E-Heat Plumbing & Heating Ltd Unaudited accounts for the year ended 30 April 2025
E-Heat Plumbing & Heating Ltd Unaudited accounts Contents
Page
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E-Heat Plumbing & Heating Ltd Company Information for the year ended 30 April 2025
Director
Luke Loving-Price
Secretary
Luke Loving-Price
Company Number
10706074 (England and Wales)
Registered Office
66 Collinswood Drive St Leonards On Sea TN380NX GB
Accountants
TRP Accountancy Ltd Bumpkin Shaw Yard Rock Lane Hastings East Sussex TN35 4NY
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E-Heat Plumbing & Heating Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,837 
21,880 
Current assets
Debtors
28,746 
33,474 
Cash at bank and in hand
3,196 
414 
31,942 
33,888 
Creditors: amounts falling due within one year
(28,884)
(18,226)
Net current assets
3,058 
15,662 
Total assets less current liabilities
19,895 
37,542 
Creditors: amounts falling due after more than one year
(11,896)
(19,698)
Provisions for liabilities
Deferred tax
(1,874)
(2,499)
Net assets
6,125 
15,345 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
5,825 
15,045 
Shareholders' funds
6,125 
15,345 
For the year ending 30 April 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 7 July 2025 and were signed on its behalf by
Luke Loving-Price Director Company Registration No. 10706074
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E-Heat Plumbing & Heating Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
E-Heat Plumbing & Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 10706074. The registered office is 66 Collinswood Drive, St Leonards On Sea, TN380NX, GB.
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 fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are measured at cost less accumulative amortisation and any accumulative impairment losses.
Going concern
The financial statements have been prepared on the basis that the company will continue as a going concern. The directors have considered the company’s future prospects and financial position and believe that the company will be able to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of these financial statements.
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E-Heat Plumbing & Heating Ltd Notes to the Accounts for the year ended 30 April 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2024
11,000 
At 30 April 2025
11,000 
Amortisation
At 1 May 2024
11,000 
At 30 April 2025
11,000 
Net book value
At 30 April 2025
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2024
10,627 
32,660 
- 
43,287 
Additions
- 
- 
642 
642 
At 30 April 2025
10,627 
32,660 
642 
43,929 
Depreciation
At 1 May 2024
6,169 
15,238 
- 
21,407 
Charge for the year
1,115 
4,356 
214 
5,685 
At 30 April 2025
7,284 
19,594 
214 
27,092 
Net book value
At 30 April 2025
3,343 
13,066 
428 
16,837 
At 30 April 2024
4,458 
17,422 
- 
21,880 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
4,224 
2,469 
Trade debtors
13,456 
4,808 
Other debtors
11,066 
26,197 
28,746 
33,474 
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E-Heat Plumbing & Heating Ltd Notes to the Accounts for the year ended 30 April 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
530 
Obligations under finance leases and hire purchase contracts
4,600 
4,600 
Trade creditors
9,015 
2,100 
Taxes and social security
9,865 
6,840 
Other creditors
4,135 
3,616 
Loans from directors
729 
- 
Accruals
540 
540 
28,884 
18,226 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,467 
6,667 
Obligations under finance leases and hire purchase contracts
8,429 
13,031 
11,896 
19,698 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Luke Loving-Price
0% Loan
15,130 
29,934 
45,793 
(729)
15,130 
29,934 
45,793 
(729)
10
Controlling party
The company is controlled by Luke Loving-Price, who is the sole director and shareholder of the company.
11
Average number of employees
During the year the average number of employees was 1 (2024: 2).
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