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REGISTERED NUMBER: 06362499 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CKS PLUMBING AND HEATING ENGINEERS
LIMITED
CKS PLUMBING AND HEATING ENGINEERS
LIMITED (REGISTERED NUMBER: 06362499)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CKS PLUMBING AND HEATING ENGINEERS
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: Mr I Cummings
Mrs T Cummings





SECRETARY: Mrs T Cummings





REGISTERED OFFICE: The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG





REGISTERED NUMBER: 06362499 (England and Wales)





ACCOUNTANTS: LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG
Page 1
CKS PLUMBING AND HEATING ENGINEERS
LIMITED (REGISTERED NUMBER: 06362499)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,136 6,849
5,136 6,849

CURRENT ASSETS
Stocks - 2,500
Debtors 6 5,655 7,255
Cash at bank 141,184 102,441
146,839 112,196
CREDITORS
Amounts falling due within one year 7 104,246 66,960
NET CURRENT ASSETS 42,593 45,236
TOTAL ASSETS LESS CURRENT
LIABILITIES
47,729
52,085

PROVISIONS FOR LIABILITIES 1,284 1,712
NET ASSETS 46,445 50,373

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 46,345 50,273
SHAREHOLDERS' FUNDS 46,445 50,373

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 2 continued...
CKS PLUMBING AND HEATING ENGINEERS
LIMITED (REGISTERED NUMBER: 06362499)

BALANCE SHEET - continued
30 SEPTEMBER 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by:





Mr I Cummings - Director


The notes form part of these financial statements

Page 3
CKS PLUMBING AND HEATING ENGINEERS
LIMITED (REGISTERED NUMBER: 06362499)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

CKS Plumbing and Heating Engineers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Page 4 continued...
CKS PLUMBING AND HEATING ENGINEERS
LIMITED (REGISTERED NUMBER: 06362499)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 20,000
AMORTISATION
At 1 October 2024
and 30 September 2025 20,000
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024
and 30 September 2025 34,679
DEPRECIATION
At 1 October 2024 27,830
Charge for year 1,713
At 30 September 2025 29,543
NET BOOK VALUE
At 30 September 2025 5,136
At 30 September 2024 6,849

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 5,655 7,255

Page 5 continued...
CKS PLUMBING AND HEATING ENGINEERS
LIMITED (REGISTERED NUMBER: 06362499)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 13,985 5,356
Other creditors 90,261 61,604
104,246 66,960

8. ULTIMATE CONTROLLING PARTY

The company was under the control of I Cummings during the current and previous year, by virtue of his majority shareholding.

Page 6