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REGISTERED NUMBER: 12059579 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| Benchmark Heating & Plumbing Limited |

Benchmark Heating & Plumbing Limited (Registered number: 12059579)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Benchmark Heating & Plumbing Limited (Registered number: 12059579)

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 300 |  | 375 |  |

Tangible assets | 5 | 6,010 |  | 6,389 |  |

6,310 |  | 6,764 |  |

CURRENT ASSETS

Stocks | 1,500 |  | 1,500 |  |

Debtors | 6 | 787 |  | 560 |  |

Cash at bank | 8,184 |  | 35,726 |  |

10,471 |  | 37,786 |  |

CREDITORS

Amounts falling due within one year | 7 | 9,583 |  | 34,151 |  |

NET CURRENT ASSETS | 888 |  | 3,635 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,198 |  | 10,399 |  |

PROVISIONS FOR LIABILITIES | 1,503 |  | 1,597 |  |

NET ASSETS | 5,695 |  | 8,802 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 5,595 |  | 8,702 |  |

SHAREHOLDERS' FUNDS | 5,695 |  | 8,802 |  |

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

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

The financial statements were approved by the director and authorised for issue on 20 January 2026 and were signed by:

D Ormerod - Director

Benchmark Heating & Plumbing Limited (Registered number: 12059579)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Benchmark Heating & Plumbing 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: | 12059579

| Registered office: | 8 Bloomsbury Lane

| Timperley

| Cheshire

| WA15 6LX

| 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.

| Turnover

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

| 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.

| Website is being amortised evenly over its estimated useful life of ten years.

| 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.

| Tools and equipment | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on cost

| 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 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.

Benchmark Heating & Plumbing Limited (Registered number: 12059579)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Website

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 750 |  |

| AMORTISATION

| At 1 July 2024 | 375 |  |

| Amortisation for year | 75 |  |

| At 30 June 2025 | 450 |  |

| NET BOOK VALUE

| At 30 June 2025 | 300 |  |

| At 30 June 2024 | 375 |  |

5. | TANGIBLE FIXED ASSETS

| Tools and |  | Motor |  | Computer |

| equipment |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 5,383 |  | 18,228 |  | 2,434 |  | 26,045 |  |

| Additions | - |  | 2,000 |  | - |  | 2,000 |  |

| At 30 June 2025 | 5,383 |  | 20,228 |  | 2,434 |  | 28,045 |  |

| DEPRECIATION

| At 1 July 2024 | 4,139 |  | 13,902 |  | 1,615 |  | 19,656 |  |

| Charge for year | 311 |  | 1,582 |  | 486 |  | 2,379 |  |

| At 30 June 2025 | 4,450 |  | 15,484 |  | 2,101 |  | 22,035 |  |

| NET BOOK VALUE

| At 30 June 2025 | 933 |  | 4,744 |  | 333 |  | 6,010 |  |

| At 30 June 2024 | 1,244 |  | 4,326 |  | 819 |  | 6,389 |  |

Benchmark Heating & Plumbing Limited (Registered number: 12059579)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS - continued

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

| Motor

| vehicles

£ |

| COST

| At 1 July 2024 | 18,228 |  |

| Additions | 2,000 |  |

| Transfer to ownership | (20,228 | ) |

| At 30 June 2025 | - |  |

| DEPRECIATION

| At 1 July 2024 | 13,902 |  |

| Charge for year | 1,582 |  |

| Transfer to ownership | (15,484 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 4,326 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 260 |  | 560 |  |

| Other debtors | 527 |  | - |  |

787 |  | 560 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 599 |  |

| Trade creditors | 5,245 |  | 1,706 |  |

| Taxation and social security | - |  | 2,676 |  |

| Other creditors | 4,338 |  | 29,170 |  |

9,583 |  | 34,151 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 599 |  |

| The debt is secured over the assets to which they relate.