REGISTERED NUMBER: 07205309 (England and Wales)

WOODHOUSE PLUMBING HEATING & ELECTRICAL

LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Woodhouse

E Sutton

REGISTERED OFFICE:

Livingston House

Tarvin Road

Frodsham

WA6 6XN

REGISTERED NUMBER:

07205309 (England and Wales)

FIXED ASSETS

Tangible assets

4

127,910

182,792

Investments

5

100

100

Investment property

6

400,000

291,973

528,010

474,865

CURRENT ASSETS

Stocks

10,000

15,000

Debtors

7

317,874

507,573

Cash at bank and in hand

99,071

114,618

426,945

637,191

CREDITORS

Amounts falling due within one year

8

210,268

324,819

NET CURRENT ASSETS

216,677

312,372

TOTAL ASSETS LESS CURRENT LIABILITIES

744,687

787,237

CREDITORS

Amounts falling due after more than one year

9

(180,561

)

(186,797

)

PROVISIONS FOR LIABILITIES

(29,144

)

(34,874

)

NET ASSETS

534,982

565,566

CAPITAL AND RESERVES

Called up share capital

11

100

100

Profit and loss account

534,882

565,466

SHAREHOLDERS' FUNDS

534,982

565,566

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 28 October 2025 and were signed on its behalf by:

R Woodhouse - Director

1.	STATUTORY INFORMATION

Woodhouse Plumbing Heating & Electrical Ltd 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 represents net invoiced sales of goods, excluding value added tax.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 24 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

59,145

22,477

200,856

24,108

306,586

Additions

-

3,583

-

-

3,583

Disposals

-

-

(17,678

)

-

(17,678

)

At 31 March 2025

59,145

26,060

183,178

24,108

292,491

DEPRECIATION

At 1 April 2024

8,584

3,368

92,702

19,140

123,794

Charge for year

12,640

5,523

37,372

2,930

58,465

Eliminated on disposal

-

-

(17,678

)

-

(17,678

)

At 31 March 2025

21,224

8,891

112,396

22,070

164,581

NET BOOK VALUE

At 31 March 2025

37,921

17,169

70,782

2,038

127,910

At 31 March 2024

50,561

19,109

108,154

4,968

182,792

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

291,973

Additions

47,236

Revaluations

60,791

At 31 March 2025

400,000

NET BOOK VALUE

At 31 March 2025

400,000

At 31 March 2024

291,973

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

60,791

Cost

339,209

400,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

158,751

343,882

Amounts owed by group undertakings

21,850

-

Other debtors

124,856

124,856

Prepayments

12,417

38,835

317,874

507,573

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,657

4,312

Trade creditors

64,654

161,911

Amounts owed to group undertakings

-

7,719

Corporation tax

699

34,322

Social security and other taxes

64,539

61,979

Other creditors

70

1,599

Accrued expenses

50,161

18,993

Deferred government grants

25,488

33,984

210,268

324,819

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-5 years

22,667

20,986

Bank loans more 5 yr by instal

157,894

165,811

180,561

186,797

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

157,894

165,811

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

185,218

191,109

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

£1

100

100

12.	CONTINGENT LIABILITIES

The company has guaranteed the bank borrowings of Cascades NW Ltd, which amounted to £46,551 at the year end (2024: £66,776). This cross guarantee is secured by a debenture creating a fixed and floating charge over the assets of the company.

13.	OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £144,760 (2024: £127,596).