REGISTERED NUMBER: 09123017 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025

FOR

D DAVIES PLUMBING AND HEATING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D E Davies

REGISTERED OFFICE:

Llygad Yr Haul

Capel Isaac

LLANDEILO

Carmarthen

Carmarthenshire

SA19 7UB

REGISTERED NUMBER:

09123017 (England and Wales)

ACCOUNTANTS:

HB Enoch & Owen Ltd

Chartered Accountants and Chartered Tax Advisers

1 Spilman Street

Carmarthen

Carmarthenshire

SA31 1LE

FIXED ASSETS

Tangible assets

4

72,407

CURRENT ASSETS

Stocks

7,500

Debtors

5

220,242

Cash at bank

35,343

263,085

CREDITORS

Amounts falling due within one year

6

44,846

NET CURRENT ASSETS

218,239

TOTAL ASSETS LESS CURRENT LIABILITIES

290,646

CREDITORS

Amounts falling due after more than one year

7

191,463

NET ASSETS

99,183

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

99,182

99,183

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 December 2025 and were signed by:

D E Davies - Director

1.	STATUTORY INFORMATION

D Davies Plumbing and Heating 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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 3 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 March 2024

98,221

Additions

29,506

Disposals

(9,067

)

At 30 March 2025

118,660

DEPRECIATION

At 31 March 2024

28,151

Charge for year

18,102

At 30 March 2025

46,253

NET BOOK VALUE

At 30 March 2025

72,407

At 30 March 2024

70,070

5.

DEBTORS

£

Amounts falling due within one year:

Trade debtors

109,742

Amounts falling due after more than one year:

Other debtors

110,500

Aggregate amounts

220,242

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

1,795

Taxation and social security

12,307

Other creditors

30,744

44,846

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts

21,414

Other creditors

170,049

191,463