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Registered number: 11292016
Cardiff Heating & Plumbing (South Wales) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
James Khan
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11292016
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 19,720 20,985
19,720 20,985
CURRENT ASSETS
Debtors 4,683 2,190
Cash at bank and in hand 2,903 5,092
7,586 7,282
Creditors: Amounts Falling Due Within One Year (36,970 ) (34,616 )
NET CURRENT ASSETS (LIABILITIES) (29,384 ) (27,334 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,664 ) (6,349 )
Creditors: Amounts Falling Due After More Than One Year (19,079 ) (25,886 )
NET LIABILITIES (28,743 ) (32,235 )
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account (28,943 ) (32,435 )
SHAREHOLDERS' FUNDS (28,743) (32,235)
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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Shane Weller
Director
14/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cardiff Heating & Plumbing (South Wales) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11292016 . The registered office is 2 Half Acre Court, Caerphilly, CF83 3SU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 10,000
As at 30 April 2025 10,000
Amortisation
As at 1 May 2024 10,000
As at 30 April 2025 10,000
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 167 25,990 1,672 27,829
As at 30 April 2025 167 25,990 1,672 27,829
Depreciation
As at 1 May 2024 137 5,417 1,290 6,844
Provided during the period 7 1,163 95 1,265
As at 30 April 2025 144 6,580 1,385 8,109
Net Book Value
As at 30 April 2025 23 19,410 287 19,720
As at 1 May 2024 30 20,573 382 20,985
6. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 2,912 6,663
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
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