REGISTERED NUMBER: 04839913 (England and Wales)

GE PLUMBING & HEATING LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Evans

Mrs J Evans

SECRETARY:

Mrs J Evans

REGISTERED OFFICE:

3 The Studios

320 Chorley Old Road

Bolton

Lancashire

BL1 4JU

REGISTERED NUMBER:

04839913 (England and Wales)

ACCOUNTANTS:

SCCA Limited T/a Stafford & Co

Chartered Accountants

3 The Studios

320 Chorley Old Road

Bolton

Lancashire

BL1 4JU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

3,005

-

3,005

CURRENT ASSETS

Stocks

-

4,500

Debtors

6

-

1,020

Cash at bank and in hand

377

3,573

377

9,093

CREDITORS

Amounts falling due within one year

7

377

8,859

NET CURRENT ASSETS

-

234

TOTAL ASSETS LESS CURRENT LIABILITIES

-

3,239

CREDITORS

Amounts falling due after more than one year

8

-

2,250

NET ASSETS

-

989

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(100

)

889

SHAREHOLDERS' FUNDS

-

989

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Mr G Evans - Director

1.	STATUTORY INFORMATION

GE 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

12,500

AMORTISATION

At 1 September 2024

and 31 August 2025

12,500

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

23,204

Disposals

(23,205

)

At 31 August 2025

(1

)

DEPRECIATION

At 1 September 2024

20,199

Charge for year

752

Eliminated on disposal

(20,952

)

At 31 August 2025

(1

)

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

3,005

The net book value of tangible fixed assets includes £ (485) in respect of assets held under hire purchase contracts or finance leases.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,020

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

3,000

Trade creditors

-

2,676

Taxation and social security

299

1,183

Other creditors

78

2,000

377

8,859

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,250

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr G Evans and Mrs J Evans

Balance outstanding at start of year

(200

)

(45

)

Amounts advanced

23,233

10,941

Amounts repaid

(23,111

)

(11,096

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(78

)

(200

)

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr G Evans.