REGISTERED NUMBER: 09064375 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

Brentwood Plumbing & Heating Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

K Micklethwaite

SECRETARY:

Mrs M E A Micklethwaite

REGISTERED OFFICE:

37 Carr Lane

Rawdon

Leeds

West Yorkshire

LS19 6PD

REGISTERED NUMBER:

09064375 (England and Wales)

ACCOUNTANTS:

Thornhill Accountancy Services

Chartered Accountants

88 Thornhill Street

Calverley

Leeds

LS28 5PD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brentwood Plumbing & Heating Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Brentwood Plumbing & Heating Limited in accordance with the terms of our engagement letter dated 24 September 2015. Our work has been undertaken solely to prepare for your approval the financial statements of Brentwood Plumbing & Heating Limited and state those matters that we have agreed to state to the director of Brentwood Plumbing & Heating Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brentwood Plumbing & Heating Limited and its director for our work or for this report.

It is your duty to ensure that Brentwood Plumbing & Heating Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brentwood Plumbing & Heating Limited. You consider that Brentwood Plumbing & Heating Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brentwood Plumbing & Heating Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thornhill Accountancy Services

Chartered Accountants

88 Thornhill Street

Calverley

Leeds

LS28 5PD

Date: .............................................

FIXED ASSETS

Tangible assets

4

17,165

22,488

CURRENT ASSETS

Stocks

778

660

Debtors

5

2,191

4,843

Cash at bank

6,137

4,581

9,106

10,084

CREDITORS

Amounts falling due within one year

6

2,749

6,412

NET CURRENT ASSETS

6,357

3,672

TOTAL ASSETS LESS CURRENT LIABILITIES

23,522

26,160

CREDITORS

Amounts falling due after more than one year

7

-

(9,102

)

PROVISIONS FOR LIABILITIES

(3,261

)

(2,358

)

NET ASSETS

20,261

14,700

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,161

14,600

SHAREHOLDERS' FUNDS

20,261

14,700

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 1 October 2025 and were signed by:

K Micklethwaite - Director

1.	STATUTORY INFORMATION

Brentwood Plumbing & 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 comprises the value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost of the assets, less their estimated residual value, over their estimated useful lives on the following basis:

Workshop Over 9 years

Tools and equipment 15% reducing balance

Computer equipment 25% reducing balance

Other office equipment 25% reducing balance

Motor vehicles 25% 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.

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 and the pension charge represents the amounts payable by the company to the fund in respect of the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Tools and

Office

Motor

Workshop

equipment

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 July 2024

1,131

1,942

624

29,489

33,186

Additions

-

246

138

-

384

Disposals

-

(463

)

(121

)

-

(584

)

At 30 June 2025

1,131

1,725

641

29,489

32,986

DEPRECIATION

At 1 July 2024

1,131

1,002

562

8,003

10,698

Charge for year

-

177

46

5,372

5,595

Eliminated on disposal

-

(387

)

(85

)

-

(472

)

At 30 June 2025

1,131

792

523

13,375

15,821

NET BOOK VALUE

At 30 June 2025

-

933

118

16,114

17,165

At 30 June 2024

-

940

62

21,486

22,488

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

420

3,582

Other debtors

1,771

1,261

2,191

4,843

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

-

2,848

Trade creditors

-

1,735

Taxation and social security

519

1

Other creditors

2,230

1,828

2,749

6,412

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

-

9,102

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £500 (2024 - £958) were paid to the director .