D. Q. P. PLUMBING & HEATING LTD


Director	Dan Quy Philip Ly


Registered Address	55 Roxton Road
	Great Barford
	MK44 3LR


Registered Number	13887483 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		821		1,098
			821		1,098
Current assets
Debtors	4	1,346		5,648
Cash at bank and on hand		47,664		38,359
		49,010		44,007
Creditors amounts falling due within one year	5	(49,008)		(43,805)
Net current assets (liabilities)			2		202
Total assets less current liabilities			823		1,300
Net assets			823		1,300
Capital and reserves
Profit and loss account			823		1,300
Shareholders' funds			823		1,300

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 30 October 2025, and are signed on its behalf by:

Dan Quy Philip Ly
Director
Registered Company No. 13887483

D. Q. P. PLUMBING & HEATING LTD

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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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:


		Straight line (years)
	Plant and machinery	5

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		2

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 24	1,379	1,379
At 31 March 25	1,379	1,379
Depreciation and impairment
At 01 April 24	281	281
Charge for year	277	277
At 31 March 25	558	558
Net book value
At 31 March 25	821	821
At 31 March 24	1,098	1,098

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,125	5,427
Other debtors	221	221
Total	1,346	5,648

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,175	86
Taxation and social security	8,003	7,798
Other creditors	38,630	33,871
Accrued liabilities and deferred income	1,200	2,050
Total	49,008	43,805


	Included within Other creditors is a balance amounting to £38,630 (2024: £29,871) which is due to the Director.