P A EDGAR PLUMBING & HEATING LTD


Directors	P A Edgar
	Lucy Edgar


Registered Address	Walker House
	Market Place
	Somerton
	TA11 7LZ


Registered Number	12049967 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		33,600		42,000
Tangible assets	4		8,632		20,976
			42,232		62,976
Current assets
Stocks	5	6,000		4,200
Debtors		8,997		4,047
Cash at bank and on hand		196,269		189,972
		211,266		198,219
Creditors amounts falling due within one year	6	(115,663)		(108,690)
Net current assets (liabilities)			95,603		89,529
Total assets less current liabilities			137,835		152,505
Net assets			137,835		152,505
Capital and reserves
Called up share capital			2		2
Profit and loss account			137,833		152,503
Shareholders' funds			137,835		152,505

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2025, and are signed on its behalf by:

P A Edgar
Director
Registered Company No. 12049967

P A EDGAR PLUMBING & HEATING LTD

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	Under the going concern basis of accounting, the financial statements are prepared on the assumption that the entity is a going concern and will continue its operations for the foreseeable future.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Goodwill is being amortised over 10 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		3

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 July 24	84,000	84,000
At 30 June 25	84,000	84,000
Amortisation and impairment
At 01 July 24	42,000	42,000
Charge for year	8,400	8,400
At 30 June 25	50,400	50,400
Net book value
At 30 June 25	33,600	33,600
At 30 June 24	42,000	42,000

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 July 24	2,763	58,360	500	792	62,415
Disposals	-	(16,360)	-	-	(16,360)
At 30 June 25	2,763	42,000	500	792	46,055
Depreciation and impairment
At 01 July 24	1,339	39,191	381	528	41,439
Charge for year	356	2,491	30	264	3,141
On disposals	-	(7,157)	-	-	(7,157)
At 30 June 25	1,695	34,525	411	792	37,423
Net book value
At 30 June 25	1,068	7,475	89	-	8,632
At 30 June 24	1,424	19,169	119	264	20,976

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	6,000	4,200
Total	6,000	4,200

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,482	7,455
Amounts owed to related parties	81,443	77,791
Taxation and social security	30,634	21,178
Other creditors	-	1,161
Accrued liabilities and deferred income	1,104	1,105
Total	115,663	108,690


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.