A1 Plumbing & Heating Solutions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07113389 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

A1 PLUMBING & HEATING SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

MR JP Doyle

Mr J Clarke

Mr S J Doherty

REGISTERED OFFICE:

15 Rubicon Avenue

Wickford

Essex

SS11 8LL

REGISTERED NUMBER:

07113389 (England and Wales)

ACCOUNTANTS:

Elliott, Mortlock, Busby & Co Limited

12 High Street

Stanford le Hope

Essex

SS17 0EY

FIXED ASSETS

Tangible assets

5

56,739

75,654

CURRENT ASSETS

Stocks

3,000

Debtors

6

120,516

182,712

Cash at bank

15,905

52,462

139,421

238,174

CREDITORS

Amounts falling due within one year

7

20,417

70,896

NET CURRENT ASSETS

119,004

167,278

TOTAL ASSETS LESS CURRENT
LIABILITIES

175,743

242,932

CREDITORS

Amounts falling due after more than one year

8

(60,720

)

(71,728

)

PROVISIONS FOR LIABILITIES

10

(14,184

)

(18,913

)

NET ASSETS

100,839

152,291

CAPITAL AND RESERVES

Called up share capital

150

Retained earnings

100,689

152,141

SHAREHOLDERS' FUNDS

100,839

152,291

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 17 November 2025 and were signed on its behalf by:

MR JP Doyle - Director

1.	STATUTORY INFORMATION

A1 Plumbing & Heating Solutions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of goods and services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured,

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Office equipment

-

25% on reducing balance

Motor vehicles

-

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 represents the sum of tax currently payable and deferred tax.

The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

Office

Motor

and

machinery

equipment

vehicles

fittings

Totals

£

COST

At 1 April 2024

and 31 March 2025

2,781

3,902

83,054

6,191

95,928

DEPRECIATION

At 1 April 2024

1,057

2,248

10,778

6,191

20,274

Charge for year

432

414

18,069

-

18,915

At 31 March 2025

1,489

2,662

28,847

6,191

39,189

NET BOOK VALUE

At 31 March 2025

1,292

1,240

54,207

-

56,739

At 31 March 2024

1,724

1,654

72,276

-

75,654

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

83,054

DEPRECIATION

At 1 April 2024

10,778

Charge for year

18,069

At 31 March 2025

28,847

NET BOOK VALUE

At 31 March 2025

54,207

At 31 March 2024

72,276

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

81,250

155,785

Other debtors

39,266

26,927

120,516

182,712

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

5,000

Hire purchase contracts

6,008

Trade creditors

-

900

Corporation tax

1,680

20,395

Social security and other taxes

185

360

Other creditors

7,420

36,804

Directors' current accounts

124

1,429

20,417

70,896

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 1-2 years

10,000

Bank loans - 2-5 years

15,000

Bank loans more 5 yr by instal

833

5,833

Hire purchase contracts

34,887

40,895

60,720

71,728

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

833

5,833

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Hire purchase contracts

40,895

46,903

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

14,184

18,913

Deferred

tax

£

Balance at 1 April 2024

18,913

Credit to Income Statement during year

(4,729

)

Balance at 31 March 2025

14,184

The provision for deferred taxation is made up of accelerated capital allowances.

11.	RELATED PARTY DISCLOSURES

A director of the company is also a director and sole shareholder of the company Heat Doc Plumbing & Heating Limited. At 31 March 2025 the company is owed £121.

A director of the company is also a director and sole shareholder of the company JD Capital Holdings Limited. At 31 March 2025 the company is owed £14.

A director of the company is also a director and sole shareholder of the company A1 Capital Holdings Limited.At 31 March 2025 the company is owed £339.

In the year the three directors of the company were paid consultancy fees to their individual limited companies. The amounts paid were:

Heat Doc Plumbing & Heating Limited £126,700

A1 Capital Holdings Limited £120,367

JD Capital Holdings Limited £120,150