Crisp Plumbing & Heating LLP

Crisp Plumbing & Heating LLP Accountants' Report For the year ended 31 March 2025
As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 and you consider that the LLP is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. OMB Tax Limited Unit 10, Clayfield Mews Newcomen Road Tunbridge Wells TN4 9PA 30 September 2025 1

Crisp Plumbing & Heating LLP
Accountants' Report
For the year ended 31 March 2025

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 and you consider that the LLP is exempt from an audit under the Companies Act 2006.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

OMB Tax Limited
Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
30 September 2025

Registered Number: OC448202 Crisp Plumbing & Heating LLP
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	5,486	6,857
		5,486	6,857
Current assets
Stocks	4	4,155	2,325
Debtors	5	20,690	16,700
Cash at bank and in hand		24,768	16,241
		49,613	35,266
Creditors: amount falling due within one year	6	(13,189)	(5,555)
Net current assets		36,424	29,711

Total assets less current liabilities		41,910	36,568
Net assets		41,910	36,568

Represented by:
Loans and other debts due to members		-	807,912
Amounts due from members		(32,000)	-
Members' other interest
Other reserves		73,910	(771,344)
		73,910	(771,344)
		41,910	36,568

Total members' interests
Amounts due from members		(32,000)	-
Loans and other debts due to members		-	807,912
Members' other interests		73,910	(771,344)
		41,910	36,568

For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006

These accounts were approved by the members and signed on their behalf by:

.............................................................................
Sam Crisp
Designated Member
Date approved by the members: 30 September 2025

Crisp Plumbing & Heating LLP
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Crisp Plumbing & Heating LLP is a limited liability partnership, registered in England and Wales, under OC448202, at Unit 10, Clayfield Mews, Newcomen Road, Tunbridge Wells, Kent, TN4 9PA.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared in sterling, which is the functional currency of the LLP, under the historical cost convention in accordance with the accounting policies.

Going concern basis

The designated members believe that the LLP is experiencing good levels of sales and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the LLP 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 LLP, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery	20% Reducing Balance
Computer equipment	20% Reducing Balance

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.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and machinery	Computer equipment	Total
	£	£	£
At 01 April 2024	6,557	1,355	7,912
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	6,557	1,355	7,912
Depreciation
At 01 April 2024	874	181	1,055
Charge for year	1,136	235	1,371
On disposals	-	-	-
At 31 March 2025	2,010	416	2,426
Net book values
Closing balance as at 31 March 2025	4,547	939	5,486
Opening balance as at 01 April 2024	5,683	1,174	6,857

Stocks

	2025 £		2024 £
Stocks	4,155		2,325
	4,155		2,325

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade debtors	8,759	12,450
Prepayments	-	3,500
CIS suffered	11,931	750
	20,690	16,700

Creditors: amount falling due within one year

	2025 £	2024 £
Trade creditors	11,241	2,037
PAYE deductions	-	3,263
CIS deductions payable	1,080	220
Accrued Expenses	-	(1)
VAT	868	36
	13,189	5,555

Registered Number: OC448202
England and Wales
CRISP PLUMBING & HEATING LLP

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025