BrightAccountsProduction v1.0.0 v1.0.0 2024-09-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity continued to be that of plumbing and heating contractors. 12 February 2026 0 0 05524655 2025-08-31 05524655 2024-08-31 05524655 2023-08-31 05524655 2024-09-01 2025-08-31 05524655 2023-09-01 2024-08-31 05524655 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05524655 uk-curr:PoundSterling 2024-09-01 2025-08-31 05524655 uk-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05524655 uk-bus:FullAccounts 2024-09-01 2025-08-31 05524655 uk-core:ShareCapital 2025-08-31 05524655 uk-core:ShareCapital 2024-08-31 05524655 uk-core:RetainedEarningsAccumulatedLosses 2025-08-31 05524655 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 05524655 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-08-31 05524655 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-08-31 05524655 uk-bus:FRS102 2024-09-01 2025-08-31 05524655 uk-core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 05524655 uk-core:MotorVehicles 2024-09-01 2025-08-31 05524655 uk-core:CostValuation 2024-08-31 05524655 uk-core:AdditionsToInvestments 2024-08-31 05524655 uk-core:AdditionsToInvestments 2025-08-31 05524655 uk-core:DisposalsRepaymentsInvestments 2025-08-31 05524655 uk-core:CostValuation 2025-08-31 05524655 uk-core:CurrentFinancialInstruments 2025-08-31 05524655 uk-core:CurrentFinancialInstruments 2024-08-31 05524655 uk-core:WithinOneYear 2025-08-31 05524655 uk-core:WithinOneYear 2024-08-31 05524655 uk-core:WithinOneYear 2025-08-31 05524655 uk-core:WithinOneYear 2024-08-31 05524655 uk-core:AfterOneYear 2025-08-31 05524655 uk-core:AfterOneYear 2024-08-31 05524655 uk-core:BetweenOneFiveYears 2025-08-31 05524655 uk-core:BetweenOneFiveYears 2024-08-31 05524655 uk-core:EmployeeBenefits 2024-08-31 05524655 uk-core:EmployeeBenefits 2024-09-01 2025-08-31 05524655 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-08-31 05524655 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-08-31 05524655 uk-core:OtherDeferredTax 2025-08-31 05524655 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-08-31 05524655 uk-core:EmployeeBenefits 2025-08-31 05524655 2024-09-01 2025-08-31 05524655 uk-bus:Director1 2024-09-01 2025-08-31 05524655 uk-bus:Director2 2024-09-01 2025-08-31 05524655 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 05524655

County Plumbing Services Limited

Unaudited Financial Statements

for the financial year ended 31 August 2025

County Plumbing Services Limited

Company Registration Number: 05524655

STATEMENT OF FINANCIAL POSITION

as at 31 August 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 188,831 |  | 249,386
Financial assets |  | 5 | 1,020,294 |  | 1,000,000
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 1,209,125 |  | 1,249,386
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 6 | 50,000 |  | 50,000
Debtors |  | 7 | 2,769,662 |  | 2,107,898
Cash and cash equivalents |  |  | 1,521,380 |  | 1,216,679
|  |  | ───────── |  | ─────────
|  |  | 4,341,042 |  | 3,374,577
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (2,135,475) |  | (1,718,293)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 2,205,567 |  | 1,656,284
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 3,414,692 |  | 2,905,670
Creditors:

amounts falling due after more than one year |  | 9 | (75,788) |  | (145,768)
Provisions for liabilities |  | 10 | (55,711) |  | (53,301)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 3,283,193 |  | 2,706,601
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 3,283,093 |  | 2,706,501
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 3,283,193 |  | 2,706,601
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 4 February 2026 and signed on its behalf by

________________________________ |  |  | ________________________________
David Cooper |  |  | Lee Rushworth
Director |  |  | Director

County Plumbing Services Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

1. | General Information
| County Plumbing Services Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 05524655. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 25% Reducing balance
|  | Motor vehicles | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
| Leasing
| Rentals payable under operating leases are dealt with in the Income Statement as incurred over the period of the rental agreement.
| Financial assets
| Financial assets held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial year in which it is receivable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 28, (2024 - 24).

4. | Property, plant and equipment
|  | Fixtures, | Motor | Total
|  | fittings and | vehicles |
|  | equipment |  |
|  | £ | £ | £
| Cost
| At 1 September 2024 | 15,173 | 397,061 | 412,234
| Additions | 2,179 | - | 2,179
|  | ───────── | ───────── | ─────────
| At 31 August 2025 | 17,352 | 397,061 | 414,413
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 September 2024 | 12,796 | 150,052 | 162,848
| Charge for the financial year | 982 | 61,752 | 62,734
|  | ───────── | ───────── | ─────────
| At 31 August 2025 | 13,778 | 211,804 | 225,582
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 August 2025 | 3,574 | 185,257 | 188,831
|  | ═════════ | ═════════ | ═════════
| At 31 August 2024 | 2,377 | 247,009 | 249,386
|  | ═════════ | ═════════ | ═════════

4.1. | Property, plant and equipment continued
| Included above are assets held under finance leases or hire purchase contracts as follows:
|  | 2025 |  | 2024 |
|  | Net | Depreciation | Net | Depreciation
|  | book value | charge | book value | charge
|  | £ | £ | £ | £
| Motor vehicles | 166,335 | 55,445 | 226,237 | 25,671
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Financial fixed assets
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost
| At 1 September 2024 | 1,000,000 | 1,000,000
| Additions | 306,588 | 306,588
| Disposals | (286,294) | (286,294)
|  | ───────── | ─────────
| At 31 August 2025 | 1,020,294 | 1,020,294
|  | ───────── | ─────────
| Net book value
| At 31 August 2025 | 1,020,294 | 1,020,294
|  | ═════════ | ═════════
| At 31 August 2024 | 1,000,000 | 1,000,000
|  | ═════════ | ═════════

6. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 50,000 | 50,000
|  | ═════════ | ═════════

7. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 2,392,119 | 1,794,796
| Other debtors | 74,362 | 74,202
| Taxation | 289,532 | 229,332
| Prepayments and accrued income | 13,649 | 9,568
|  | ───────── | ─────────
|  | 2,769,662 | 2,107,898
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Net obligations under finance leases
| and hire purchase contracts | 70,588 | 13,944
| Trade creditors | 1,688,045 | 1,356,408
| Taxation | 364,452 | 336,397
| Directors' current accounts | 931 | 931
| Accruals | 11,459 | 10,613
|  | ───────── | ─────────
|  | 2,135,475 | 1,718,293
|  | ═════════ | ═════════

9. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Finance leases and hire purchase contracts | 75,788 | 145,768
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | 70,588 | 13,944
| Repayable between one and five years | 75,788 | 145,768
|  | ───────── | ─────────
|  | 146,376 | 159,712
|  | ═════════ | ═════════

10. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 53,301 | 53,301 | 2,474
| Charged to profit and loss | 2,410 | 2,410 | 50,827
|  | ───────── | ───────── | ─────────
| At financial year end | 55,711 | 55,711 | 53,301
|  | ═════════ | ═════════ | ═════════

11. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 August 2025.

12. | Related party transactions
| During the year the company made a loan of £74,362 (2024: £74,202) to County Mechanical Limited, a company in which the directors have an interest.