REGISTERED NUMBER: 11471531 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

HANNAN PLUMBING & HEATING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N Hannan

REGISTERED OFFICE:

34 Radway Road

Upper Shirley

Southampton

Hampshire

SO15 7PJ

REGISTERED NUMBER:

11471531 (England and Wales)

ACCOUNTANTS:

A & D Accountancy Services

34 Radway Road

Upper Shirley

Southampton

Hampshire

SO15 7PJ

FIXED ASSETS

Tangible assets

4

10,856

9,481

CURRENT ASSETS

Debtors

5

18,357

21,230

Cash at bank

1,188

75,895

19,545

97,125

CREDITORS

Amounts falling due within one year

6

64,541

90,530

NET CURRENT (LIABILITIES)/ASSETS

(44,996

)

6,595

TOTAL ASSETS LESS CURRENT LIABILITIES

(34,140

)

16,076

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

(34,240

)

15,976

SHAREHOLDERS' FUNDS

(34,140

)

16,076

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 26 August 2025 and were signed by:

N Hannan - Director

1.	STATUTORY INFORMATION

Hannan Plumbing & Heating Ltd 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.

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

-

20% on cost

Motor vehicles

-

20% on cost

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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

5,348

29,902

35,250

Additions

-

4,780

4,780

Disposals

-

(6,000

)

(6,000

)

At 31 July 2025

5,348

28,682

34,030

DEPRECIATION

At 1 August 2024

4,809

20,960

25,769

Charge for year

269

3,136

3,405

Eliminated on disposal

-

(6,000

)

(6,000

)

At 31 July 2025

5,078

18,096

23,174

NET BOOK VALUE

At 31 July 2025

270

10,586

10,856

At 31 July 2024

539

8,942

9,481

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,675

21,230

VAT

4,682

-

18,357

21,230

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,722

34,755

Trade creditors

8,277

20,652

Tax

-

2,485

Social security and other taxes

869

1,230

NEST pension liability

311

264

VAT

-

5,593

Directors' current accounts

24,610

23,951

Accrued expenses

1,752

1,600

64,541

90,530

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 August 2024

15,976

Deficit for the year

(50,216

)

At 31 July 2025

(34,240

)