Bath & West Plumbing & Heating Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04470052

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,163		12,490

			4,163		12,490
CURRENT ASSETS
Stocks	5	3,355		758
Debtors	6	2,568		3,156
Cash at bank and in hand		6,110		11,858

		12,033		15,772
Creditors: Amounts Falling Due Within One Year	7	(9,370 )		(10,762 )

NET CURRENT ASSETS (LIABILITIES)			2,663		5,010

TOTAL ASSETS LESS CURRENT LIABILITIES			6,826		17,500

Creditors: Amounts Falling Due After More Than One Year	8		(6,596 )		(8,398 )

NET ASSETS			230		9,102

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			220		9,092

SHAREHOLDERS' FUNDS			230		9,102

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Bath & West Plumbing & Heating Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A A Gotts

Director

16 January 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Bath & West Plumbing & Heating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04470052 . The registered office is Westbury Court Church Road, Westbury-On-Trym, Bristol, BS9 3EF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	5 Years Straight line
Motor Vehicles	4 Years Straight line
Computer Equipment	4 Years Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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Bath & West Plumbing & Heating Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	1,097	33,307	669	35,073

As at 30 June 2025	1,097	33,307	669	35,073

Depreciation
As at 1 July 2024	1,097	20,817	669	22,583
Provided during the period	-	8,327	-	8,327

As at 30 June 2025	1,097	29,144	669	30,910

Net Book Value
As at 30 June 2025	-	4,163	-	4,163

As at 1 July 2024	-	12,490	-	12,490

5. Stocks

	2025	2024
	£	£
Stock	3,355	758

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Bath & West Plumbing & Heating Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,580	-
Prepayments and accrued income	432	-

	2,012	-
Due after more than one year
Other debtors	556	3,156

	2,568	3,156

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	3,333
Other taxes and social security	6,228	4,922
Accruals and deferred income	3,142	2,507

	9,370	10,762

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	2,278
Other creditors	6,596	6,120

	6,596	8,398

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	3,333
Later than one year and not later than five years	-	2,278

	-	5,611

	-	5,611

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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Bath & West Plumbing & Heating Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

11. Related Party Transactions

Included in other debtors due more than one year is an amount of £556 (2024:3,156) owed by Bath & West Bathrooms Limited, a company owned and controlled by the director.

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