REGISTERED NUMBER: 09982116 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

TPW Plumbing and Heating Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T P Waterman

SECRETARY:

Mrs S L B Waterman

REGISTERED OFFICE:

19 Mead Court

Woking

Surrey

GU21 2JP

REGISTERED NUMBER:

09982116 (England and Wales)

ACCOUNTANT:

Ian S Anderson, Chartered Accountant

Greengarth

Thicket Grove

Maidenhead

Berkshire

SL6 4LW

FIXED ASSETS

Tangible assets

4

2,122

4,362

CURRENT ASSETS

Stocks

-

7,200

Debtors

5

1,537

3,014

Cash at bank

34,134

40,787

35,671

51,001

CREDITORS

Amounts falling due within one year

6

33,100

37,114

NET CURRENT ASSETS

2,571

13,887

TOTAL ASSETS LESS CURRENT LIABILITIES

4,693

18,249

CREDITORS

Amounts falling due after more than one year

7

(1,000

)

(5,000

)

PROVISIONS FOR LIABILITIES

8

(403

)

(829

)

NET ASSETS

3,290

12,420

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

3,190

12,320

SHAREHOLDERS' FUNDS

3,290

12,420

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 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 28 December 2025 and were signed by:

T P Waterman - Director

1.	STATUTORY INFORMATION

TPW Plumbing and Heating 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.

The financial statements have been prepared on a going concern basis, which assumes the continued support of the controlling director.

The Company has had no adverse impact from Brexit but initially experienced a downturn in activity in the period back in 2020 as a consequence of Covid-19 but this has not impacted on the going concern basis adopted for accounts purposes.

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.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

29,707

DEPRECIATION

At 1 April 2024

25,345

Charge for year

2,240

At 31 March 2025

27,585

NET BOOK VALUE

At 31 March 2025

2,122

At 31 March 2024

4,362

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

931

-

Other debtors

606

3,014

1,537

3,014

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,000

4,000

Trade creditors

15,080

18,226

Taxation and social security

9,603

11,175

Other creditors

4,417

3,713

33,100

37,114

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,000

5,000

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

403

829

Deferred

tax

£

Balance at 1 April 2024

829

Provided during year

(426

)

Balance at 31 March 2025

403

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1.00

100

100

10.	ULTIMATE CONTROLLING PARTY

The company is under the control of the director.