JAB Plumbing & Heating Cumbria Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09984319

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,169		10,763

			8,169		10,763
CURRENT ASSETS
Stocks	5	931		49,590
Debtors	6	7,437		12,222
Cash at bank and in hand		41,978		27,931

		50,346		89,743
Creditors: Amounts Falling Due Within One Year	7	(3,749 )		(17,488 )

NET CURRENT ASSETS (LIABILITIES)			46,597		72,255

TOTAL ASSETS LESS CURRENT LIABILITIES			54,766		83,018

NET ASSETS			54,766		83,018

CAPITAL AND RESERVES
Called up share capital	8		3		3
Profit and Loss Account			54,763		83,015

SHAREHOLDERS' FUNDS			54,766		83,018

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JAB Plumbing & Heating Cumbria Ltd

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 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 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 Jeffrey Bellas

Director

29/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JAB Plumbing & Heating Cumbria Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09984319 . The registered office is Hazel Garth, Lazonby, Penrith, Cumbria, CA10 1AT.

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.

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. 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:

Plant & Machinery	20%
Motor Vehicles	25%
Computer Equipment	33%

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2024	9,632	29,696	1,492	40,820

As at 31 January 2025	9,632	29,696	1,492	40,820

Depreciation
As at 1 February 2024	7,444	21,121	1,492	30,057
Provided during the period	450	2,144	-	2,594

As at 31 January 2025	7,894	23,265	1,492	32,651

Net Book Value
As at 31 January 2025	1,738	6,431	-	8,169

As at 1 February 2024	2,188	8,575	-	10,763

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JAB Plumbing & Heating Cumbria Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Stocks

	2025	2024
	£	£
Materials	250	1,500
Work in progress	681	48,090

	931	49,590

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,437	11,093
Prepayments and accrued income	-	1,129

	7,437	12,222

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	144	7,538
Other taxes and social security	-	421
VAT	2,355	4,895
Net wages	-	2,076
Business credit card	170	1,723
Accruals and deferred income	1,080	835

	3,749	17,488

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

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