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Registered Number: 08610075
England and Wales

 

 

 

S.P PLUMBING SOLUTIONS LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 December 2024

S.P Plumbing Solutions Ltd
Contents Page
For the Period 01 August 2023 to 31 December 2024
Director Simon Dean Powell
Registered Number 08610075
Registered Office 65 Peach Street
Wokingham
Berkshire
RG40 1XP
1
Director's report and financial statements
The director presents his annual report and the financial statements for the extended year end from 01/8/2023 to 31/12/2024.
Principal activities
Principal activity of the company during the financial period was of plumbing services.
Director
The director who served the company throughout the period was as follows:
Simon Dean Powell

On behalf of the board.


----------------------------------
Simon Dean Powell
Director

Date approved: 29 September 2025
2
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 9,423    13,165 
9,423    13,165 
Current assets      
Debtors 4 12,701    21,825 
Cash at bank and in hand 6,657    3,745 
19,358    25,570 
Creditors: amount falling due within one year 5 (22,742)   (25,646)
Net current assets (3,384)   (76)
 
Total assets less current liabilities 6,039    13,089 
Creditors: amount falling due after more than one year 6 (4,247)   (10,614)
Provisions for liabilities 7 (1,790)   (2,473)
Net assets 2    2 
 

Capital and reserves 		     
Called up share capital 1    1 
Profit and loss account 1    1 
Shareholders' funds 2    2 
 


For the period ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 September 2025 and were signed by:


-------------------------------
Simon Dean Powell
Director
3
General Information
S.P Plumbing Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 08610075, registration address 65 Peach Street, Wokingham, Berkshire, RG40 1XP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
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.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
Tangible fixed assets

Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the period was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 August 2023 24,377    438    884    25,699 
Additions -    -    -    - 
Disposals -    -    -    - 
At 31 December 2024 24,377    438    884    25,699 
Depreciation
At 01 August 2023 11,867    391    275    12,533 
Charge for period 3,557    13    173    3,743 
On disposals -    -    -    - 
At 31 December 2024 15,424    404    448    16,276 
Net book values
Closing balance as at 31 December 2024 8,953    34    436    9,423 
Opening balance as at 01 August 2023 12,509    47    609    13,165 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Taxation recoverable 8,357    8,357 
Directors' Current Accounts 4,344    13,468 
12,701    21,825 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Bank Loans 4,180    3,901 
Social Security and Other Tax 15,162    19,345 
Accrued Expenses 3,400    2,400 
22,742    25,646 

6.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans 1-2 years 4,247    4,098 
Bank Loans 2-5 years -    6,516 
4,247    10,614 

7.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 1,790    2,473 
1,790    2,473 

8.

Advances and Credits



Director Loan


Current year (2024)
Brought Forward
£		Amount
£		Interest
£		Repaid
£		Written Off
£		Waived
£		Carry Forward
£
Director Loan13,469 40,243 - 49,368 - - 4,344 
1346940243049368004344
Previous year (2023)
Brought Forward
£		Amount
£		Interest
£		Repaid
£		Written Off
£		Waived
£		Carry Forward
£
Director Loan3,258 24,852 - 14,641 - - 13,469 
3258248520146410013469
4