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Registered number: 08035057
Taunton Plumbing and Heating Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Cooper Associates Accountants Ltd
Taunton Plumbing and Heating Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Taunton Plumbing and Heating Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08035057

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 353,172 |  | 349,860
|  |  | 353,172 |  | 349,860
CURRENT ASSETS
Stocks | 6 | 95,000 |  | 68,000 |
Debtors | 7 | 1,596,975 |  | 1,543,266 |
Cash at bank and in hand |  | 39,864 |  | 21,019 |
|  | 1,731,839 |  | 1,632,285 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,304,149 ) |  | (1,244,794 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 427,690 |  | 387,491
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 780,862 |  | 737,351
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (101,303 ) |  | (110,476 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,885 ) |  | (34,057 )
NET ASSETS |  |  | 644,674 |  | 592,818
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 644,574 |  | 592,718
SHAREHOLDERS' FUNDS |  |  | 644,674 |  | 592,818

Page 1
Page 2
Taunton Plumbing and Heating Limited
Balance Sheet (continued)
As At 30 April 2025
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.
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

Mr B Newton Director
11th February 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Taunton Plumbing and Heating Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Taunton Plumbing and Heating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08035057 . The registered office is Unit 11 Venture 11, Priorswood Industrial Estate, Taunton, Somerset, TA2 8DG.
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 and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:

Freehold | No depreciation
Plant & Machinery | 15% Reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% Reducing balance

2.5. 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.
Page 3
Page 4
Taunton Plumbing and Heating Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Stocks and Work in Progress
Stocks and work in progress are 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
The company holds the following financial instruments:

- Short term trade and other debtors and creditors;

- Bank loans; and

- Cash and bank balances.

All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecgonised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Taunton Plumbing and Heating Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2024: 31)
31 31
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 286,500
As at 30 April 2025 | 286,500
Amortisation
As at 1 May 2024 | 286,500
As at 30 April 2025 | 286,500
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 213,636 | 53,343 | 200,746 | 21,444 | 489,169
Additions | - | - | 43,115 | - | 43,115
Disposals | - | - | (14,190 ) | - | (14,190 )
As at 30 April 2025 | 213,636 | 53,343 | 229,671 | 21,444 | 518,094
Depreciation
As at 1 May 2024 | - | 44,483 | 81,039 | 13,787 | 139,309
Provided during the period | - | 1,329 | 31,374 | 1,149 | 33,852
Disposals | - | - | (8,239 ) | - | (8,239 )
As at 30 April 2025 | - | 45,812 | 104,174 | 14,936 | 164,922
Net Book Value
As at 30 April 2025 | 213,636 | 7,531 | 125,497 | 6,508 | 353,172
As at 1 May 2024 | 213,636 | 8,860 | 119,707 | 7,657 | 349,860

Page 5
Page 6
Taunton Plumbing and Heating Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 95,000 |  | 68,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,422,671 |  | 1,458,338
Prepayments and accrued income | 8,709 |  | 7,502
Other debtors | 81,153 |  | 1,862
VAT | 75,866 |  | 75,564
Directors' loan accounts | 8,576 |  | -
| 1,596,975 |  | 1,543,266

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 888,454 |  | 857,306
Bank loans and overdrafts | 9,000 |  | 9,000
Corporation tax | 111,730 |  | 92,676
Other taxes and social security | 88,084 |  | 76,935
Other creditors | 200,048 |  | 198,353
Accruals and deferred income | 3,600 |  | 3,500
Directors' loan accounts | 3,233 |  | 7,024
| 1,304,149 |  | 1,244,794

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 101,303 |  | 110,476

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 56,988 |  | 68,644

Page 6
Page 7
Taunton Plumbing and Heating Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
48 Ordinary A shares of £ 1.00 each | 48 |  | 48
45 Ordinary B shares of £ 1.00 each | 45 |  | 45
5 Ordinary C shares of £ 1.00 each | 5 |  | 5
1 Ordinary D shares of £ 1.00 each | 1 |  | 1
1 Ordinary E shares of £ 1.00 each | 1 |  | 1
| 100 |  | 100

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Benjamin Newton | (717 ) | 12,916 | (3,623 ) | - | 8,576

The above loan is unsecured, interest free and repayable on demand.
Page 7