JON KIRKE PLUMBING & HEATING LIMITED

Company Registration Number:
08915895 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

JON KIRKE PLUMBING & HEATING LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

JON KIRKE PLUMBING & HEATING LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 78,498 98,706
Total fixed assets: 78,498 98,706
Current assets
Debtors:   5,920 16,379
Cash at bank and in hand: 41,877 39,553
Total current assets: 47,797 55,932
Creditors: amounts falling due within one year: 4 (28,651) (33,099)
Net current assets (liabilities): 19,146 22,833
Total assets less current liabilities: 97,644 121,539
Creditors: amounts falling due after more than one year: 5 (2,448) (12,038)
Provision for liabilities: (10,000) (20,625)
Total net assets (liabilities): 85,196 88,876
Capital and reserves
Called up share capital: 8,457 8,457
Profit and loss account: 76,739 80,419
Shareholders funds: 85,196 88,876

The notes form part of these financial statements

JON KIRKE PLUMBING & HEATING LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 23 December 2025
and signed on behalf of the board by:

Name: Jonathon Kirke
Status: Director

The notes form part of these financial statements

JON KIRKE PLUMBING & HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: - the amount of revenue can be measured reliably; - it is probable that the Company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis: Plant and machinery - 20% Motor vehicles - 20% Office equipment - 20% The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Other accounting policies

Current and deferred taxation The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

JON KIRKE PLUMBING & HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 5 3

JON KIRKE PLUMBING & HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 191,594
Additions 9,741
At 31 March 2025 201,335
Depreciation
At 01 April 2024 92,888
Charge for year 29,949
At 31 March 2025 122,837
Net book value
At 31 March 2025 78,498
At 31 March 2024 98,706

JON KIRKE PLUMBING & HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Creditors: amounts falling due within one year note

Trade creditors 2025 £8,768 2024 £8,468 Corporation tax 2025 £3,400 2024 £4,975 Other taxation and social security 2025 £4,878 2024 £8,161 Obligations under finance lease and hire purchase contracts 2025 £9,590 2024 £9,590 Other creditors 2025 £520 2024 £ 410 Accruals and deferred income 2025 £1,495 2024 £1,495 Totals 2025 £28,651 2024 £33,099

JON KIRKE PLUMBING & HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due after more than one year note

Net obligations under finance leases and hire purchase contracts 2025 £2,448 2024 £12,038

JON KIRKE PLUMBING & HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Related party transactions

Name of the related party: Mr J Kirke
Relationship:
Director
Description of the Transaction: At the year end the company owed £520 (2024 - £410) to the director, Mr J Kirke. This is included in other creditors. A dividend of £8,000 (2024 - £9,000) was paid to the director during the year.
£
Balance at 01 April 2024 410
Balance at 31 March 2025 520