REGISTERED NUMBER: 05350198 (England and Wales)

BLADON PLUMBING & HEATING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

53,553

34,489

Investments

6

1

1

53,554

34,490

CURRENT ASSETS

Stocks

15,000

20,106

Debtors

7

33,619

41,947

Cash at bank

-

3,317

48,619

65,370

CREDITORS

Amounts falling due within one year

8

66,942

70,209

NET CURRENT LIABILITIES

(18,323

)

(4,839

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,231

29,651

CREDITORS

Amounts falling due after more than one year

9

(29,112

)

(13,257

)

PROVISIONS FOR LIABILITIES

(10,175

)

(8,622

)

NET (LIABILITIES)/ASSETS

(4,056

)

7,772

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

(4,058

)

7,770

SHAREHOLDERS' FUNDS

(4,056

)

7,772

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mrs D A Bladon - Director

M Bladon - Director

1.	STATUTORY INFORMATION

Bladon Plumbing & Heating Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05350198

Registered office:

Broad House

1 The Broadway

Old Hatfield

Hatfield

Hertfordshire

AL9 5BG

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

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 0, is being amortised evenly over its estimated useful life of nil 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

247,600

AMORTISATION

At 1 May 2024

and 30 April 2025

247,600

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

7,240

2,100

66,528

1,808

77,676

Additions

-

-

32,980

-

32,980

At 30 April 2025

7,240

2,100

99,508

1,808

110,656

DEPRECIATION

At 1 May 2024

7,027

1,718

33,628

814

43,187

Charge for year

213

275

13,035

393

13,916

At 30 April 2025

7,240

1,993

46,663

1,207

57,103

NET BOOK VALUE

At 30 April 2025

-

107

52,845

601

53,553

At 30 April 2024

213

382

32,900

994

34,489

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2024

66,528

Additions

32,980

Transfer to ownership

(39,980

)

At 30 April 2025

59,528

DEPRECIATION

At 1 May 2024

33,628

Charge for year

9,477

Transfer to ownership

(25,746

)

At 30 April 2025

17,359

NET BOOK VALUE

At 30 April 2025

42,169

At 30 April 2024

32,900

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

1

NET BOOK VALUE

At 30 April 2025

1

At 30 April 2024

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,391

39,595

Other debtors

26,228

2,352

33,619

41,947

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,836

-

Hire purchase contracts

12,824

10,585

Trade creditors

10,967

25,699

Taxation and social security

19,454

20,708

Other creditors

2,861

13,217

66,942

70,209

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

29,112

13,257

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary Shares

1

2

2

11.

RESERVES

Retained

earnings

£

At 1 May 2024

7,770

Deficit for the year

(11,828

)

At 30 April 2025

(4,058

)

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Mrs D A Bladon and M Bladon

Balance outstanding at start of year

(9,764

)

(196

)

Amounts advanced

53,812

52,432

Amounts repaid

(19,400

)

(62,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,648

(9,764

)

During the year interest was paid amounting to £274 (2024: £Nil) in respect of the director's loan account.

Interest is charged at the official rate on an annual basis and there are no repayment terms.