REGISTERED NUMBER: 04178192 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

B & J Plumbing And Heating Supplies

Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

B H Partridge

Mrs K Partridge

C J Partridge

Miss C L Partridge

SECRETARY:

Mrs K Partridge

REGISTERED OFFICE:

333 Greenford Road

Greenford

UB6 8RE

REGISTERED NUMBER:

04178192 (England and Wales)

ACCOUNTANTS:

Certax Accounting Harrow & Northolt

48 Clifton Avenue

Wembley

Middlesex

HA9 6BW

FIXED ASSETS

Tangible assets

4

18,968

24,623

CURRENT ASSETS

Stocks

229,842

307,929

Debtors

5

126,134

76,840

Cash at bank

-

100,106

355,976

484,875

CREDITORS

Amounts falling due within one year

6

181,472

183,101

NET CURRENT ASSETS

174,504

301,774

TOTAL ASSETS LESS CURRENT LIABILITIES

193,472

326,397

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

7

193,468

326,393

193,472

326,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 22nd December 2025 and were signed on its behalf by:

B H Partridge - Director

1.	STATUTORY INFORMATION

B & J Plumbing And Heating Supplies 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.

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 etc

-

25% on reducing balance

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

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 NIL (2024 - 5 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

and 31st March 2025

8,918

17,464

45,140

11,954

83,476

DEPRECIATION

At 1st April 2024

8,797

17,427

21,528

11,101

58,853

Charge for year

67

9

5,366

213

5,655

At 31st March 2025

8,864

17,436

26,894

11,314

64,508

NET BOOK VALUE

At 31st March 2025

54

28

18,246

640

18,968

At 31st March 2024

121

37

23,612

853

24,623

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

94,791

69,057

Other debtors

31,343

7,783

126,134

76,840

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,961

-

Trade creditors

144,344

159,789

Social security and other taxes

9,867

10,284

VAT

-

11,654

Company credit card

1,300

1,374

181,472

183,101

7.

RESERVES

Retained

earnings

£

At 1st April 2024

326,393

Deficit for the year

(65,245

)

Dividends

(67,680

)

At 31st March 2025

193,468