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Registered Number: 08704284
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 March 2025

for

WWS PLUMBING AND HEATING LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 31,342    51,007 
31,342    51,007 
Current assets      
Stocks 4 7,200    7,200 
Debtors 5 140,362    134,469 
Cash at bank and in hand 21,682    43,550 
169,244    185,219 
Creditors: amount falling due within one year 6 (107,365)   (109,734)
Net current assets 61,879    75,485 
 
Total assets less current liabilities 93,221    126,492 
Creditors: amount falling due after more than one year 7 (35,465)   (19,454)
Provisions for liabilities 8 (7,836)   (12,752)
Net assets 49,920    94,286 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 49,820    94,186 
Shareholders' funds 49,920    94,286 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 10 June 2025 and were signed on its behalf by:


-------------------------------
Dale Wilcox
Director
1
General Information
WWS Plumbing and Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 08704284, registration address 26 The Avenues , Norwich, Norfolk, NR2 3QR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2024 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2024 5,100    89,785    1,350    96,235 
Additions     223    223 
Disposals   (19,215)     (19,215)
At 31 March 2025 5,100    70,570    1,573    77,243 
Depreciation
At 01 April 2024 3,825    40,902    500    45,227 
Charge for year 1,275    10,488    314    12,077 
On disposals   (11,403)     (11,403)
At 31 March 2025 5,100    39,987    814    45,901 
Net book values
Closing balance as at 31 March 2025   30,583    759    31,342 
Opening balance as at 01 April 2024 1,275    48,882    850    51,007 


4.

Stocks

2025
£
  2024
£
Stocks 7,200    7,200 
7,200    7,200 

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 52,793    29,007 
Prepayments & Accrued Income   270 
Other Debtors 30,000    30,000 
Directors' Current Accounts 57,569    75,192 
140,362    134,469 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 40,868    19,484 
Bank Loans & Overdrafts 5,160    5,330 
Corporation Tax 25,817    3,448 
PAYE & Social Security 2,712    2,771 
CIS Control Account 699    1,230 
Accrued Expenses   444 
Other Creditors 16,368    16,265 
Obligations under HP/Financial Leases 9,929    50,204 
VAT 5,812    10,558 
107,365    109,734 

7.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 13,822    19,454 
Obligations Under HP/Financial Leases 21,643   
35,465    19,454 

8.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 7,836    12,752 
7,836    12,752 

2