REGISTERED NUMBER: 12145478 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CJB PLUMBING AND HEATING (CRANLEIGH)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T J Wilson

SECRETARY:

REGISTERED OFFICE:

52 Smithbrook Kilns

Cranleigh

Surrey

GU6 8JJ

REGISTERED NUMBER:

12145478 (England and Wales)

ACCOUNTANT:

Bernard Brace FCCA

52 Smithbrook Kilns

Cranleigh

Surrey

GU6 8JJ

FIXED ASSETS

Intangible assets

4

10,000

12,500

Tangible assets

5

7,955

10,578

17,955

23,078

CURRENT ASSETS

Stocks

13,300

13,290

Debtors

6

51,969

48,202

Cash at bank

12,213

7,226

77,482

68,718

CREDITORS

Amounts falling due within one year

7

97,406

137,696

NET CURRENT LIABILITIES

(19,924

)

(68,978

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,969

)

(45,900

)

CREDITORS

Amounts falling due after more than one year

8

20,000

-

NET LIABILITIES

(21,969

)

(45,900

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

(22,069

)

(46,000

)

SHAREHOLDERS' FUNDS

(21,969

)

(45,900

)

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 December 2025 and were signed on its behalf by:

Mrs T J Wilson - Director

1.	STATUTORY INFORMATION

CJB Plumbing and Heating (Cranleigh) 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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 10 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

25,000

AMORTISATION

At 1 April 2024

12,500

Charge for year

2,500

At 31 March 2025

15,000

NET BOOK VALUE

At 31 March 2025

10,000

At 31 March 2024

12,500

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

715

315

32,094

33,124

DEPRECIATION

At 1 April 2024

422

185

21,939

22,546

Charge for year

58

26

2,539

2,623

At 31 March 2025

480

211

24,478

25,169

NET BOOK VALUE

At 31 March 2025

235

104

7,616

7,955

At 31 March 2024

293

130

10,155

10,578

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

28,195

47,363

Other debtors

23,774

839

51,969

48,202

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

76,784

88,155

Taxation and social security

18,464

28,594

Other creditors

2,158

20,947

97,406

137,696

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

20,000

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary £1 Shares

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2024

(46,000

)

Profit for the year

23,931

At 31 March 2025

(22,069

)