PRO 10 PLUMBING & HEATING LTD


Directors	J Medlock
	M E Medlock


Registered Address	14 Dering Corner
	Biggleswade
	SG18 8XQ


Registered Number	11750579 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		21,044		34,719
			21,044		34,719
Current assets
Stocks	4	500		500
Debtors	5	120,527		119,940
Cash at bank and on hand		83,951		13,388
		204,978		133,828
Creditors amounts falling due within one year	6	(121,430)		(98,792)
Net current assets (liabilities)			83,548		35,036
Total assets less current liabilities			104,592		69,755
Creditors amounts falling due after one year	7		(5,333)		(13,333)
Provisions for liabilities	8		(3,998)		(6,597)
Net assets			95,261		49,825
Capital and reserves
Called up share capital			100		100
Profit and loss account			95,161		49,725
Shareholders' funds			95,261		49,825

The company was entitled to exemption from audit for this reporting period 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.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 December 2025, and are signed on its behalf by:

J Medlock
Director
Registered Company No. 11750579

PRO 10 PLUMBING & HEATING LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	Pro 10 Plumbing & 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. The presentation currency of the financial statements is the Pound Sterling (£).

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

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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 period 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.

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 period 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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	3
Vehicles	25	-
Office Equipment	-	3

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

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	2,679	46,493	3,001	52,173
Additions	1,482	-	957	2,439
Disposals	-	(21,910)	-	(21,910)
At 31 March 25	4,161	24,583	3,958	32,702
Depreciation and impairment
At 01 April 24	1,280	13,949	2,225	17,454
Charge for year	813	6,018	810	7,641
On disposals	-	(13,437)	-	(13,437)
At 31 March 25	2,093	6,530	3,035	11,658
Net book value
At 31 March 25	2,068	18,053	923	21,044
At 31 March 24	1,399	32,544	776	34,719

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	500	500
Total	500	500

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	60,459	34,645
Other debtors	59,679	74,505
Prepayments and accrued income	389	10,790
Total	120,527	119,940


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	24,000	9,689
Bank borrowings and overdrafts	8,000	8,000
Taxation and social security	29,084	13,949
Other creditors	45,645	64,954
Accrued liabilities and deferred income	14,701	2,200
Total	121,430	98,792


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,333	13,333
Total	5,333	13,333

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,998	6,597
Total	3,998	6,597

9.	Related party transactions
	At the balance sheet date, a balance amounting to £27,494 (2024: £62,554) included within other creditors was due to the directors. At the balance sheet date, a balance amounting to £nil (2024: £41,373) included within other debtors was due from Lluxx Limited, a company under common control of the directors.