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Company Registration No. 12765772 (England and Wales)
SEF Heating & Plumbing Ltd Unaudited accounts for the year ended 31 July 2025
SEF Heating & Plumbing Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
SEF Heating & Plumbing Ltd Company Information for the year ended 31 July 2025
Directors
Sefah Acheampong Natalie Acheampong
Company Number
12765772 (England and Wales)
Registered Office
CHYNANCE ACCOUNTANCY, 2 KING MARK HOUSE STRET CONSTANTINE NEWQUAY CORNWALL TR7 1GF ENGLAND
Accountants
Chynance Accountancy Services Ltd 2 King Mark House Stret Constantine Newquay Cornwall TR7 1GF
- 3 -
SEF Heating & Plumbing Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
16,536 
21,728 
Current assets
Debtors
5
13,126 
1,815 
Cash at bank and in hand
242 
7,441 
13,368 
9,256 
Creditors: amounts falling due within one year
6
(15,128)
(11,560)
Net current liabilities
(1,760)
(2,304)
Total assets less current liabilities
14,776 
19,424 
Creditors: amounts falling due after more than one year
7
- 
(1,002)
Net assets
14,776 
18,422 
Capital and reserves
Called up share capital
21 
21 
Profit and loss account
14,755 
18,401 
Shareholders' funds
14,776 
18,422 
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2025 and were signed on its behalf by
Sefah Acheampong Director Company Registration No. 12765772
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SEF Heating & Plumbing Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
SEF Heating & Plumbing Ltd is a private company, limited by shares, registered in England and Wales, registration number 12765772. The registered office is CHYNANCE ACCOUNTANCY, 2 KING MARK HOUSE, STRET CONSTANTINE, NEWQUAY, CORNWALL, TR7 1GF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2024
22,250 
3,167 
16,075 
4,992 
46,484 
Additions
- 
320 
- 
- 
320 
At 31 July 2025
22,250 
3,487 
16,075 
4,992 
46,804 
Depreciation
At 1 August 2024
9,734 
1,627 
10,988 
2,407 
24,756 
Charge for the year
3,129 
465 
1,272 
646 
5,512 
At 31 July 2025
12,863 
2,092 
12,260 
3,053 
30,268 
Net book value
At 31 July 2025
9,387 
1,395 
3,815 
1,939 
16,536 
At 31 July 2024
12,516 
1,540 
5,087 
2,585 
21,728 
- 5 -
SEF Heating & Plumbing Ltd Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,926 
1,482 
Accrued income and prepayments
11,200 
333 
13,126 
1,815 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,032 
2,316 
Obligations under finance leases and hire purchase contracts
1,469 
3,525 
Trade creditors
4,235 
437 
Taxes and social security
5,807 
4,732 
Accruals
1,585 
550 
15,128 
11,560 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
1,002 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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