Jaz Plumbing & Heating Limited


Directors	Soutar, James William
	Soutar, Rebecca Jayne


Registered Number	09053494 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		6,270		6,810
			6,270		6,810
Current assets
Debtors	4	19,892		11,736
Cash at bank and on hand		13,608		19,146
		33,500		30,882
Creditors amounts falling due within one year	5	(22,061)		(22,008)
Net current assets (liabilities)			11,439		8,874
Total assets less current liabilities			17,709		15,684
Net assets			17,709		15,684
Capital and reserves
Called up share capital			2		2
Profit and loss account			17,707		15,682
Shareholders' funds			17,709		15,684

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 8 September 2025, and are signed on its behalf by:

Soutar, James William
Director

Soutar, Rebecca Jayne
Director

Registered Company No. 09053494

Jaz Plumbing & Heating Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees
	The following average number of employees includes the directors'.


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	23,129
	Additions	1,150
	At 31 March 25	24,279
	Depreciation and impairment
	At 01 April 24	16,320
	Charge for year	1,689
	At 31 March 25	18,009
	Net book value
	At 31 March 25	6,270
	At 31 March 24	6,810

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	17,536	10,874
Other debtors	1,343	235
Prepayments and accrued income	1,013	627
Total	19,892	11,736

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,265	4,938
Bank borrowings and overdrafts	1,403	1,404
Amounts owed to related parties	2,985	2,717
Taxation and social security	9,938	10,142
Accrued liabilities and deferred income	2,470	2,807
Total	22,061	22,008


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.