Stevens & Son Plumbing & Heating Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06777839

Stevens & Son Plumbing & Heating Solutions Limited

Filleted Unaudited Abridged Financial Statements

31 January 2025

Stevens & Son Plumbing & Heating Solutions Limited

Abridged Financial Statements

Year Ended 31 January 2025

Contents	Pages

Officers and professional advisers	1

Abridged statement of financial position	2 to 3

Notes to the abridged financial statements	4 to 5

Stevens & Son Plumbing & Heating Solutions Limited

Officers and Professional Advisers

Director	Mr J S Stevens

Registered office	88 High Street
	Ramsey
	Huntingdon
	Cambs
	PE26 1BS

Accountants	SR Howell & Co
	Chartered Certified Accountants
	88 High Street
	Ramsey
	Huntingdon
	Cambs
	PE26 1BS

Stevens & Son Plumbing & Heating Solutions Limited

Abridged Statement of Financial Position

31 January 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	2,238	2,979

Current assets

Stocks	13,641	13,641
Debtors	3,133	–
Cash at bank and in hand	1,419	125,775
	--------	---------
	18,193	139,416

Creditors: amounts falling due within one year	( 1,170)	( 83,205)
	--------	---------
Net current assets	17,023	56,211
	--------	--------
Total assets less current liabilities	19,261	59,190

Creditors: amounts falling due after more than one year	–	( 3,133)
	--------	--------
Net assets	19,261	56,057
	--------	--------

Capital and reserves

Called up share capital	3	3
Profit and loss account	19,258	56,054
	--------	--------
Shareholders funds	19,261	56,057
	--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Stevens & Son Plumbing & Heating Solutions Limited

Abridged Statement of Financial Position (continued)

31 January 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 25 October 2025 , and are signed on behalf of the board by:

„„„„„„„„„„„„„

Mr J S Stevens Director

Company registration number: 06777839

Stevens & Son Plumbing & Heating Solutions Limited

Notes to the Abridged Financial Statements

Year Ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 88 High Street, Ramsey, Huntingdon, Cambs, PE26 1BS.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	15 - 25% reducing balance basis

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	£
Cost
At 1 February 2024 and 31 January 2025	4,480
	-------
Depreciation
At 1 February 2024	1,501
Charge for the year	741
	-------
At 31 January 2025	2,242
	-------
Carrying amount
At 31 January 2025	2,238
	-------
At 31 January 2024	2,979
	-------

6. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Two directors	( 49,861)	49,711	( 150)
	--------	--------	----

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Two directors	( 47,070)	( 2,791)	( 49,861)
	--------	-------	--------