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Phil Holt Plumbing & Heating Limited

Registered Number
07662478
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Phil Holt Plumbing & Heating Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Holt, Paula
| Holt, Philip John

Registered Address | 1 Park Gardens
| Yeovil
| BA20 1DW

Place of Business | 355 Mundens Lane
| Alweston
| Sherborne
| Dorset
| DT9 5HU

Registered Number | 07662478 (England and Wales)

Phil Holt Plumbing & Heating Limited
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 8,366 |  |  |  | 11,155
|  |  |  | 8,366 |  |  |  | 11,155
Current assets |  |  |  |  |  |  |  |
Stocks |  | 2,000 |  |  |  | 1,500 |  |
Debtors | 5 | 20,357 |  |  |  | 18,793 |  |
Cash at bank and on hand |  | 68,807 |  |  |  | 88,691 |  |
|  | 91,164 |  |  |  | 108,984 |  |
Creditors amounts falling due within one year | 6 | (14,302) |  |  |  | (29,402) |  |
Net current assets (liabilities) |  |  |  | 76,862 |  |  |  | 79,582
Total assets less current liabilities |  |  |  | 85,228 |  |  |  | 90,737
Provisions for liabilities |  |  |  | (1,590) |  |  |  | (2,120)
Net assets |  |  |  | 83,638 |  |  |  | 88,617
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 83,538 |  |  |  | 88,517
Shareholders' funds |  |  |  | 83,638 |  |  |  | 88,617

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 3 November 2025, and are signed on its behalf by:
Holt, Philip John Director Registered Company No. 07662478

Phil Holt Plumbing & Heating Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated impairment losses. Intangible asset - goodwill that was paid in connection with the acquisition of a business in 2011 and was amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25
| Vehicles | 25
| Office Equipment | 25

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---
| The following average number of employees includes directors.

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 10,000
| At 31 March 25 | 10,000
| Amortisation and impairment
| At 01 April 24 | 10,000
| At 31 March 25 | 10,000
| Net book value
| At 31 March 25 | -
| At 31 March 24 | -

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 32,821
| At 31 March 25 | 32,821
| Depreciation and impairment
| At 01 April 24 | 21,666
| Charge for year | 2,789
| At 31 March 25 | 24,455
| Net book value
| At 31 March 25 | 8,366
| At 31 March 24 | 11,155

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 8,321 |  | 9,132
| Other debtors | 10,676 |  | 8,883
| Prepayments and accrued income | 1,360 |  | 778
| Total | 20,357 |  | 18,793

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,830 |  | 11,044
| Amounts owed to related parties | 2,146 |  | 3,935
| Taxation and social security | 8,016 |  | 11,364
| Accrued liabilities and deferred income | 1,310 |  | 3,059
| Total | 14,302 |  | 29,402

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.