Registered number
14714121
LJH Heating and Plumbing Ltd
Report and Accounts
31 March 2025

LJH Heating and Plumbing Ltd
Report and accounts
Contents
Page
Company information | 1
Director's report | 2
Accountants' report | 3
Profit and loss account | 4
Balance sheet | 5
Notes to the accounts | 6

LJH Heating and Plumbing Ltd
Company Information
Director
Mr L J Hack
Accountants
Business Additions Ltd
Sandy Farm Business Centre
Sands Road
Farnham
Surrey
GU10 1PX
Registered office
12 Palm Avenue
GUILDFORD
Surrey
GU1 1JP
Registered number
14714121

LJH Heating and Plumbing Ltd
Registered number: | 14714121
Director's Report
The director presents his report and accounts for the year ended 31 March 2025.
Principal activities
The company's principal activity during the year continued to be Heating and Plumbing Engineers
Directors
The following persons served as directors during the year:
| Mr L J Hack
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 17 November 2025 and signed on its behalf.
L J Hack
Director

LJH Heating and Plumbing Ltd
Accountants' Report
Accountants' report to the director of
LJH Heating and Plumbing Ltd
You consider that the company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Business Additions Ltd
Accountants
Sandy Farm Business Centre
Sands Road
Farnham
Surrey
GU10 1PX
17 November 2025

LJH Heating and Plumbing Ltd
Profit and Loss Account
for the year ended 31 March 2025
|  |  |  |  |  | 2025 |  | 2024
£ | £
Turnover | 145,446 |  | 114,347
Cost of sales | (53,165) |  | (44,573)
Gross profit | 92,281 |  | 69,774
Administrative expenses | (19,623) |  | (10,473)
Operating profit | 72,658 |  | 59,301
Profit before taxation | 72,658 |  | 59,301
Tax on profit | (15,580) |  | (11,735)
Profit for the financial year | 57,078 |  | 47,566

LJH Heating and Plumbing Ltd
Registered number: | 14714121
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | - |  |  | 283
Current assets
Debtors | 4 |  | 3,081 |  |  | 6,518
Cash at bank and in hand |  |  | 58,572 |  |  | 19,872
|  |  | 61,653 |  |  | 26,390
Creditors: amounts falling due within one year | 5 |  | (19,507) |  |  | (14,106)
Net current assets |  |  |  | 42,146 |  |  | 12,284
Net assets |  |  |  | 42,146 |  |  | 12,567
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 42,145 |  |  | 12,566
Shareholder's funds |  |  |  | 42,146 |  |  | 12,567
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
L J Hack
Director
Approved by the board on 17 November 2025

LJH Heating and Plumbing Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 2 years
| Fixtures, fittings, tools and equipment | over 5 years
| Debtors
| 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.
| Creditors
| 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 April 2024 | 566
| At 31 March 2025 | 566
| Depreciation
| At 1 April 2024 | 283
| Charge for the year | 283
| At 31 March 2025 | 566
| Net book value
| At 31 March 2025 | -
| At 31 March 2024 | 283
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 3,081 |  | 204
| CIS Suffered |  | - |  | 6,314
|  |  |  |  |  | 3,081 |  | 6,518
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Non-equity preference shares | 755 |  | -
| Taxation and social security costs | 17,752 |  | 12,100
| Other creditors - Accruals | 1,000 |  | 2,006
| Other Creditors - Directors' Loan | 755 |  | -
|  |  |  |  |  | 19,507 |  | 14,106
6 | Other information
| LJH Heating and Plumbing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 12 Palm Avenue
| GUILDFORD
| Surrey
| GU1 1JP

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