Company No: 06815341 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	40,199		21,814
		40,199		21,814
Current assets
Debtors	4	86,237		88,539
Cash at bank and in hand		125,744		197,132
		211,981		285,671
Creditors: amounts falling due within one year	5	( 83,911)		( 100,830)
Net current assets		128,070		184,841
Total assets less current liabilities		168,269		206,655
Creditors: amounts falling due after more than one year	6	( 14,747)		( 12,500)
Provision for liabilities		( 8,279)		( 3,571)
Net assets		145,243		190,584
Capital and reserves
Called-up share capital	7	59		59
Profit and loss account		145,184		190,525
Total shareholder's funds		145,243		190,584

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Your Plumber Limited (registered number: 06815341) were approved and authorised for issue by the Director on 16 December 2025. They were signed on its behalf by:

Mr D S Morris Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Your Plumber Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Shelbourne Business Centre, 44a - 46a Shelbourne Road, Bournemouth, BH8 8QY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line, reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	25 % reducing balance
Office equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	11		9

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 May 2024	13,295		43,892		3,465		60,652
Additions	4,300		21,018		1,997		27,315
At 30 April 2025	17,595		64,910		5,462		87,967
Accumulated depreciation
At 01 May 2024	8,479		29,388		971		38,838
Charge for the financial year	1,277		6,704		949		8,930
At 30 April 2025	9,756		36,092		1,920		47,768
Net book value
At 30 April 2025	7,839		28,818		3,542		40,199
At 30 April 2024	4,816		14,504		2,494		21,814

4. Debtors

	2025		2024
	£		£
Trade debtors	15,013		24,729
Corporation tax	3,421		0
Other debtors	67,803		63,810
	86,237		88,539

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,000		10,000
Trade creditors	33,283		28,232
Corporation tax	0		20,665
Other taxation and social security	24,093		28,687
Obligations under finance leases and hire purchase contracts	6,017		0
Other creditors	10,518		13,246
	83,911		100,830

The hire purchase contracts are secured by the assets to which they are related.

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	2,501		12,500
Obligations under finance leases and hire purchase contracts	12,246		0
	14,747		12,500

The hire purchase contracts are secured by the assets to which they are related.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
56 Ordinary A shares of £ 1.00 each	56		56
23 Ordinary B shares of £ 1.00 each	23		23
15 Ordinary C shares of £ 1.00 each	15		15
3 Ordinary E shares of £ 1.00 each	3		3
2 Ordinary F shares of £ 1.00 each	2		2
	99		99

8. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Loans to key management	6,915		8,973

No interest has been charged on the overdrawn directors loan account.