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Company Registration No. 11239396 (England and Wales)
Kas Heating and Plumbing Limited Unaudited accounts for the year ended 31 March 2025
Kas Heating and Plumbing Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Kas Heating and Plumbing Limited Company Information for the year ended 31 March 2025
Director
Kaspars Fjodorovs
Company Number
11239396 (England and Wales)
Registered Office
18 Beauchamp Close St. Neots PE19 8BU
Accountants
PHA Accountants Limited Timsons Business Centre Bath Road Kettering Northamptonshire NN16 8NQ
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Kas Heating and Plumbing Limited Accountants' report
Accountants' report to the director of Kas Heating and Plumbing Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kas Heating and Plumbing Limited for the year ended 31 March 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Kas Heating and Plumbing Limited, as a body, in accordance with the terms of our engagement letter dated 8 March 2018. Our work has been undertaken solely to prepare for your approval the accounts of Kas Heating and Plumbing Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kas Heating and Plumbing Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Kas Heating and Plumbing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Kas Heating and Plumbing Limited. You consider that Kas Heating and Plumbing Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Kas Heating and Plumbing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
PHA Accountants Limited Timsons Business Centre Bath Road Kettering Northamptonshire NN16 8NQ 18 November 2025
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Kas Heating and Plumbing Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
33,284
26,154
Current assets
Inventories
1,125
250
Debtors
5
7,242
980
Cash at bank and in hand
22,413
555
30,780
1,785
Creditors: amounts falling due within one year
6
(64,105)
(20,165)
Net current liabilities
(33,325)
(18,380)
Total assets less current liabilities
(41)
7,774
Creditors: amounts falling due after more than one year
7
(32,779)
(29,567)
Provisions for liabilities
Deferred tax
(3,087)
(6,538)
Net liabilities
(35,907)
(28,331)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(35,909)
(28,333)
Shareholders' funds
(35,907)
(28,331)
For the year ending 31 March 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 November 2025 and were signed on its behalf by
Kaspars Fjodorovs Director Company Registration No. 11239396
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Kas Heating and Plumbing Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Kas Heating and Plumbing Limited is a private company, limited by shares, registered in England and Wales, registration number 11239396. The registered office is 18 Beauchamp Close, St. Neots, PE19 8BU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% RB
Motor vehicles
20% RB
Computer equipment
33% SL
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Kas Heating and Plumbing Limited Notes to the Accounts for the year ended 31 March 2025
Going concern
The director has confirmed that he will continue to give financial support to the company until such time as its position improves. The director considers that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support was withdrawn.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
2,972
46,014
1,072
50,058
Additions
-
16,600
-
16,600
At 31 March 2025
2,972
62,614
1,072
66,658
Depreciation
At 1 April 2024
2,422
20,619
863
23,904
Charge for the year
182
9,079
209
9,470
At 31 March 2025
2,604
29,698
1,072
33,374
Net book value
At 31 March 2025
368
32,916
-
33,284
At 31 March 2024
550
25,395
209
26,154
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
28,204
19,505
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,654
-
Other debtors
5,588
980
7,242
980
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
13,121
7,768
VAT
-
6,333
Obligations under finance leases and hire purchase contracts
20,740
4,338
Trade creditors
17,660
-
Taxes and social security
1,410
3
Other creditors
11,174
104
Loans from directors
-
1,619
64,105
20,165
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Kas Heating and Plumbing Limited Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
15,513
8,138
Obligations under finance leases and hire purchase contracts
17,266
21,429
32,779
29,567
8
Loans to directors
The following advances and credits to directors subsisted during the year ended 31st March 2025: Amounts advanced - £29,405 Amounts repaid - (£23,608) Balance outstanding at end of year - £4,178
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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