ALLIED PLUMBING & HEATING LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05673576

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		830		-
Tangible Assets	5		6,016		364,427

			6,846		364,427
CURRENT ASSETS
Stocks	6	501,049		696,049
Debtors	7	43,022		377,423
Cash at bank and in hand		860,223		569,551

		1,404,294		1,643,023
Creditors: Amounts Falling Due Within One Year	8	(644,042 )		(1,484,608 )

NET CURRENT ASSETS (LIABILITIES)			760,252		158,415

TOTAL ASSETS LESS CURRENT LIABILITIES			767,098		522,842

Creditors: Amounts Falling Due After More Than One Year	9		(26,857 )		(117,099 )

NET ASSETS			740,241		405,743

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			740,141		405,643

SHAREHOLDERS' FUNDS			740,241		405,743

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ALLIED PLUMBING & HEATING LIMITED

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Sukhjit Singh

Director

15/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ALLIED PLUMBING & HEATING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05673576 . The registered office is 16 BOUGHTON ROAD, LONDON, SE28 0AG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to the profit and loss account over its estimated economic life

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	No Depreciation
Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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ALLIED PLUMBING & HEATING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 7)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2024	-
Additions	830

As at 31 January 2025	830

Net Book Value
As at 31 January 2025	830

As at 1 February 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2024	372,500	5,402	8,481	386,383
Additions	-	-	1,356	1,356
Disposals	(372,500 )	-	-	(372,500 )

As at 31 January 2025	-	5,402	9,837	15,239

Depreciation
As at 1 February 2024	13,905	5,016	3,035	21,956
Provided during the period	-	77	1,095	1,172
Disposals	(13,905 )	-	-	(13,905 )

As at 31 January 2025	-	5,093	4,130	9,223

Net Book Value
As at 31 January 2025	-	309	5,707	6,016

As at 1 February 2024	358,595	386	5,446	364,427

6. Stocks

	2025	2024
	£	£
Stock	501,049	696,049

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ALLIED PLUMBING & HEATING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	60	2,469
Other debtors	-	29,954

	60	32,423
Due after more than one year
Amounts owed by group undertakings	42,962	345,000

	43,022	377,423

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	224,441	262,217
Corporation tax	123,828	49,986
Other taxes and social security	15,888	19,524
VAT	165,142	134,874
Net wages	14,543	6,779
Director's loan account	100,200	1,011,228

	644,042	1,484,608

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	15,857	117,099
Amounts owed to group undertakings	11,000	-

	26,857	117,099

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

GES Pumps LTD

Secretary Ms. Rajbir Kaur is a share holder in GES Pumps LTD

Amount payable as of 31/01/2025: £11,000

Rajindra Properties LTD

Director, Mr. Sukhjit Singh, is also the director of Rajindra Properties LTD

Amount receivable as at 31/01/2025: £42,961.64

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