REGISTERED NUMBER: 08837251 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

ECS PLUMBING & HEATING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R W Eaton

Mrs J Eaton

REGISTERED OFFICE:

Unit 9 The Stone Yard

Alton Lane

Four Marks

Alton

GU34 5AJ

REGISTERED NUMBER:

08837251 (England and Wales)

ACCOUNTANTS:

Goddard & Co

Chartered Accountants

3 Church Street

Odiham, Hook

Hampshire

RG29 1LU

FIXED ASSETS

Tangible assets

4

249,776

199,636

CURRENT ASSETS

Debtors

5

730,188

626,293

Cash at bank

135,510

87,480

865,698

713,773

CREDITORS

Amounts falling due within one year

6

487,899

409,864

NET CURRENT ASSETS

377,799

303,909

TOTAL ASSETS LESS CURRENT LIABILITIES

627,575

503,545

CREDITORS

Amounts falling due after more than one year

7

(41,616

)

(49,909

)

PROVISIONS FOR LIABILITIES

(40,971

)

(29,099

)

NET ASSETS

544,988

424,537

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

544,888

424,437

544,988

424,537

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 21 October 2025 and were signed on its behalf by:

R W Eaton - Director

Mrs J Eaton - Director

1.	STATUTORY INFORMATION

ECS 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

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.

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. 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 18 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

451,899

Additions

146,071

Disposals

(80,547

)

At 31 January 2025

517,423

DEPRECIATION

At 1 February 2024

252,263

Charge for year

84,192

Eliminated on disposal

(68,808

)

At 31 January 2025

267,647

NET BOOK VALUE

At 31 January 2025

249,776

At 31 January 2024

199,636

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2024

and 31 January 2025

218,516

DEPRECIATION

At 1 February 2024

and 31 January 2025

90,418

NET BOOK VALUE

At 31 January 2025

128,098

At 31 January 2024

128,098

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

53,110

106,424

Other debtors

677,078

519,869

730,188

626,293

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

68,053

52,378

Trade creditors

76,627

111,318

Taxation and social security

76,237

66,384

Other creditors

256,982

169,784

487,899

409,864

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,334

13,333

Hire purchase contracts

38,282

36,576

41,616

49,909

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

R W Eaton and Mrs J Eaton

Balance outstanding at start of year

202,196

180,456

Amounts advanced

-

21,740

Amounts repaid

(37

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

202,159

202,196