REGISTERED NUMBER: 09534173 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th March 2025

for

Belmont Plumbing And Heating Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S M Collins

D M Winger

REGISTERED OFFICE:

Exp House

Mead Lane

Hertford

Hertfordshire

SG13 7AP

REGISTERED NUMBER:

09534173 (England and Wales)

ACCOUNTANTS:

Sygma Chartered Accountants

1 Sopwith Crescent

Wickford

Essex

SS11 8YU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,144

13,373

11,144

13,373

CURRENT ASSETS

Stocks

18,299

22,536

Debtors

6

80,422

87,933

Cash at bank and in hand

7,989

12,408

106,710

122,877

CREDITORS

Amounts falling due within one year

7

100,329

116,285

NET CURRENT ASSETS

6,381

6,592

TOTAL ASSETS LESS CURRENT LIABILITIES

17,525

19,965

CREDITORS

Amounts falling due after more than one year

8

(7,185

)

(17,231

)

PROVISIONS FOR LIABILITIES

(2,117

)

(2,541

)

NET ASSETS

8,223

193

CAPITAL AND RESERVES

Called up share capital

130

130

Retained earnings

8,093

63

SHAREHOLDERS' FUNDS

8,223

193

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th March 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 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 12th December 2025 and were signed on its behalf by:

S M Collins - Director

1.	STATUTORY INFORMATION

Belmont Plumbing And Heating 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 as modified by the revaluation of certain assets.

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 2019, is being amortised evenly over its estimated useful life of five 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

-

25% on cost and 10% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST OR VALUATION

At 31st March 2024

and 30th March 2025

20,000

AMORTISATION

At 31st March 2024

and 30th March 2025

20,000

NET BOOK VALUE

At 30th March 2025

-

At 30th March 2024

-

Cost or valuation at 30th March 2025 is represented by:

Goodwill

£

Valuation in 2019

20,000

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

GOODWILL

'COST' ACCOUNT TOTAL

Cost/valuation b/f

20,000

20,000

CLIENT SCREEN TOTAL

=

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31st March 2024

and 30th March 2025

52,264

DEPRECIATION

At 31st March 2024

38,891

Charge for year

2,229

At 30th March 2025

41,120

NET BOOK VALUE

At 30th March 2025

11,144

At 30th March 2024

13,373

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/3/25

30/3/24

£

£

Trade debtors

23,431

16,905

Other debtors

56,991

71,028

80,422

87,933

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/3/25

30/3/24

£

£

Bank loans and overdrafts

21,803

12,129

Payments on account

24,036

24,036

Trade creditors

25,063

39,038

Taxation and social security

27,535

39,002

Other creditors

1,892

2,080

100,329

116,285

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/3/25

30/3/24

£

£

Bank loans

7,185

17,231