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Company Registration No. 10718296 (England and Wales)
D C PLUMBING & HEATING (WEST MIDLANDS) LTD Unaudited accounts for the year ended 30 April 2025
D C PLUMBING & HEATING (WEST MIDLANDS) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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D C PLUMBING & HEATING (WEST MIDLANDS) LTD Company Information for the year ended 30 April 2025
Directors
Christopher John Farmer Daniel Andrew Morgan
Company Number
10718296 (England and Wales)
Registered Office
UNIT 15 COLEMEADOW ROAD MOONS MOAT NORTH INDUSTRIAL ESTATE REDDITCH B98 9PB ENGLAND
Accountants
AC Counts & Services Ltd Office 42 Imex Business Centre, Oxleasow Road Redditch Worcestershire B98 0RE
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D C PLUMBING & HEATING (WEST MIDLANDS) LTD Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
23,652
30,402
Current assets
Inventories
9,269
8,837
Debtors
5
2,503
630
Cash at bank and in hand
71,227
85,110
82,999
94,577
Creditors: amounts falling due within one year
6
(62,456)
(63,808)
Net current assets
20,543
30,769
Net assets
44,195
61,171
Capital and reserves
Called up share capital
2
2
Profit and loss account
44,193
61,169
Shareholders' funds
44,195
61,171
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 January 2026 and were signed on its behalf by
Christopher John Farmer Director Company Registration No. 10718296
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D C PLUMBING & HEATING (WEST MIDLANDS) LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
D C PLUMBING & HEATING (WEST MIDLANDS) LTD is a private company, limited by shares, registered in England and Wales, registration number 10718296. The registered office is UNIT 15 COLEMEADOW ROAD, MOONS MOAT NORTH INDUSTRIAL ESTATE, REDDITCH, B98 9PB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance Method
Motor vehicles
25% Reducing Balance Method
Computer equipment
25% Straight Line Method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going Concern
The financial statements have been prepared on a going concern basis. This assumes the continued support of the directors. The directors have indicated their support will continue for the foreseeable future.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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D C PLUMBING & HEATING (WEST MIDLANDS) LTD Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
10,028
58,202
3,005
71,235
Additions
661
-
-
661
At 30 April 2025
10,689
58,202
3,005
71,896
Depreciation
At 1 May 2024
3,563
35,631
1,639
40,833
Charge for the year
1,425
5,644
342
7,411
At 30 April 2025
4,988
41,275
1,981
48,244
Net book value
At 30 April 2025
5,701
16,927
1,024
23,652
At 30 April 2024
6,465
22,571
1,366
30,402
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
2,130
96
Accrued income and prepayments
110
350
Other debtors
263
184
2,503
630
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
9,077
8,150
Trade creditors
9,291
3,864
Taxes and social security
(912)
7,794
Proposed dividends
45,000
44,000
62,456
63,808
7
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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