10977932 false Plumbing, heat and air-conditioning 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2024-09-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-09-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-09-30 http://www.companieshouse.gov.uk/cd:Director1 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-09-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-09-30 http://www.companieshouse.gov.uk/cd:Director2 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-09-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:MotorCars 2024-09-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-09-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:MotorCars 2025-09-30 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-09-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-09-30 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-09-30 http://www.companieshouse.gov.uk/2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2024-09-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2025-09-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10977932
CEL Plumbing & Heating Engineers Ltd
ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
Prepared By:
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CEL Plumbing & Heating Engineers Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
DIRECTORS
Mr Christopher Cowe
Mrs Linda Jayne Holman
REGISTERED OFFICE
13 Rickerby Court
Rickerby
Carlisle
CA3 9BF
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10977932
ACCOUNTANTS
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CEL Plumbing & Heating Engineers Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

CEL Plumbing & Heating Engineers Ltd

BALANCE SHEET AT 30/09/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 4 |  |  |  | 33,469 |  |  |  | 25,127
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 500 |  |  |  | 500 |  |
Debtors |  | 6 |  | 32,248 |  |  |  | 30,284 |  |
Cash at bank and in hand |  |  |  | 81,702 |  |  |  | 69,194 |  |
|  |  |  | 114,450 |  |  |  | 99,978 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 50,120 |  |  |  | 32,869 |  |
NET CURRENT ASSETS |  |  |  |  |  | 64,330 |  |  |  | 67,109
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 97,799 |  |  |  | 92,236
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 97,699 |  |  |  | 92,136
SHAREHOLDERS' FUNDS |  |  |  |  |  | 97,799 |  |  |  | 92,236
For the year ending 30/09/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 09/02/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Mr Christopher Cowe |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

CEL Plumbing & Heating Engineers Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/09/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 20%
Equipment |  | straight line 33%
Motor Vehicles |  | reducing balance 20%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 all 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. 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.

CEL Plumbing & Heating Engineers Ltd

1e. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
Turnover is recognised upon the despatch of goods and provision of services.

1f. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 5 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 2 |  | 2

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/10/2024 |  | 20,000 |  | 20,000
At 30/09/2025 |  | 20,000 |  | 20,000
Depreciation |  |  |  |
At 01/10/2024 |  | 20,000 |  | 20,000
At 30/09/2025 |  | 20,000 |  | 20,000
Net Book Amounts |  |  |  |
At 30/09/2025 |  | - |  | -

CEL Plumbing & Heating Engineers Ltd

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Plant and |  |  |  |  |  |
|  | Machinery |  | Equipment |  | Motor Vehicles |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/10/2024 |  | 3,147 |  | 5,488 |  | 34,055 |  | 42,690
Additions |  | - |  | - |  | 32,000 |  | 32,000
Disposals |  | - |  | - |  | (34,055) |  | (34,055)
At 30/09/2025 |  | 3,147 |  | 5,488 |  | 32,000 |  | 40,635
Depreciation |  |  |  |  |  |  |  |
At 01/10/2024 |  | 1,683 |  | 3,620 |  | 12,260 |  | 17,563
Disposals |  | - |  | - |  | (16,256) |  | (16,256)
For the year |  | 293 |  | 1,037 |  | 4,529 |  | 5,859
At 30/09/2025 |  | 1,976 |  | 4,657 |  | 533 |  | 7,166
Net Book Amounts |  |  |  |  |  |  |  |
At 30/09/2025 |  | 1,171 |  | 831 |  | 31,467 |  | 33,469
At 30/09/2024 |  | 1,464 |  | 1,868 |  | 21,795 |  | 25,127

5. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 500 |  | 500
|  |  |  | 500 |  | 500

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 20,630 |  | 10,230
Other debtors |  |  |  | 2,832 |  | 2,832
Directors current account |  |  |  | 8,786 |  | 17,222
|  |  |  | 32,248 |  | 30,284

CEL Plumbing & Heating Engineers Ltd

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 15,529 |  | 15,739
VAT |  |  |  | 6,095 |  | 7,596
Hire purchase |  |  |  | 17,001 |  | -
Trade creditors |  |  |  | 10,095 |  | 8,184
Accruals |  |  |  | 1,400 |  | 1,350
|  |  |  | 50,120 |  | 32,869

8. SECURED CREDITORS |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amount of other creditors which are secured |  |  |  | 17,001 |  | -
Hire purchase liabilities are secured on the assets to which the creditors relate.

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100

10. RELATED PARTY TRANSACTIONS
Total salaries of £21,666 (2024 - £18,192) were paid to the directors during the year.
Total dividends of £60,000 (2024 - £40,000) were paid to the directors during the year.
At the balance sheet date total loans of £8,786 were owed to the company by the directors (2024 - £17,222). The loans are unsecured, interest free and repayable on demand.

11. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 10977932.
The company's registered office is 13 Rickerby Court, Rickerby, Carlisle, CA3 9BF.

CEL Plumbing & Heating Engineers Ltd

12. TRANSACTIONS WITH DIRECTORS
At 1 October 2024 a loan of £8,611 was owed to the company by each of the directors which was repaid in full during the year. Further advances of £4,393 were made to each director during the year. A loan of £4,393 was owed to the company by each director at the balance sheet date.
The loans are unsecured, interest free and repayable on demand.