REGISTERED NUMBER: 08073176 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

STUART ROBINSON PLUMBING AND HEATING

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S P Robinson

REGISTERED OFFICE:

34 Wycombe Road

Holmer Green

High Wycombe

Buckinghamshire

HP15 6RY

REGISTERED NUMBER:

08073176 (England and Wales)

ACCOUNTANTS:

Quantulus Limited

Accountants & Business Advisors

Spen Cottage

Coombe Lane

Hughenden Valley

Buckinghamshire

HP14 4NX

FIXED ASSETS

Intangible assets

4

159,655

181,806

Tangible assets

5

81,028

74,790

240,683

256,596

CURRENT ASSETS

Debtors

6

67,470

72,034

Cash at bank

11,984

36,809

79,454

108,843

CREDITORS

Amounts falling due within one year

7

124,055

132,145

NET CURRENT LIABILITIES

(44,601

)

(23,302

)

TOTAL ASSETS LESS CURRENT LIABILITIES

196,082

233,294

CREDITORS

Amounts falling due after more than one year

8

22,773

46,715

NET ASSETS

173,309

186,579

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

173,209

186,479

SHAREHOLDERS' FUNDS

173,309

186,579

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

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 11th September 2025 and were signed by:

S P Robinson - Director

1.	STATUTORY INFORMATION

Stuart Robinson Plumbing and Heating Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

443,000

AMORTISATION

At 1st April 2024

261,194

Charge for year

22,151

At 31st March 2025

283,345

NET BOOK VALUE

At 31st March 2025

159,655

At 31st March 2024

181,806

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

88,431

Additions

26,495

At 31st March 2025

114,926

DEPRECIATION

At 1st April 2024

13,641

Charge for year

20,257

At 31st March 2025

33,898

NET BOOK VALUE

At 31st March 2025

81,028

At 31st March 2024

74,790

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

54,339

40,611

Other debtors

13,131

31,423

67,470

72,034

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

30,435

22,728

Trade creditors

47,826

41,967

Taxation and social security

35,794

25,449

Other creditors

-

32,001

124,055

132,145

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,232

13,232

Hire purchase contracts

19,541

33,483

22,773

46,715