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REGISTERED NUMBER: 05892295 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SAM PARSONS PLUMBING & HEATING LIMITED

SAM PARSONS PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 05892295) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

SAM PARSONS PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 05892295) |

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,127 |  | 1,504 |  |

CURRENT ASSETS

Debtors | 5 | 7,372 |  | 9,348 |  |

Cash at bank | 20,144 |  | 83,306 |  |

27,516 |  | 92,654 |  |

CREDITORS

Amounts falling due within one year | 6 | 13,839 |  | 30,372 |  |

NET CURRENT ASSETS | 13,677 |  | 62,282 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 14,804 |  | 63,786 |  |

CAPITAL AND RESERVES

Called up share capital | 99 |  | 99 |  |

Retained earnings | 14,705 |  | 63,687 |  |

14,804 |  | 63,786 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 March 2026 and were signed on its behalf by:

S Parsons - Director

SAM PARSONS PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 05892295) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Sam Parsons Plumbing & Heating 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: | 05892295

| Registered office: | 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| 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.

| Turnover represents work carried out in respect of plumbing services, and is recognised upon completion of performance obligations.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and Machinery - 25% reducing balance.

| Computer Equipment - 25% reducing balance.

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Taxation

| Taxation for the year is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses

3. | EMPLOYEES

| The average number of employees during the year was 3 (2024 - 3 ) .

SAM PARSONS PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 05892295) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 3,178 |  | 498 |  | 3,676 |  |

| DEPRECIATION

| At 1 November 2024 | 2,172 |  | - |  | 2,172 |  |

| Charge for year | 252 |  | 125 |  | 377 |  |

| At 31 October 2025 | 2,424 |  | 125 |  | 2,549 |  |

| NET BOOK VALUE

| At 31 October 2025 | 754 |  | 373 |  | 1,127 |  |

| At 31 October 2024 | 1,006 |  | 498 |  | 1,504 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 4,524 |  | 9,348 |  |

| Tax | 2,848 |  | - |  |

7,372 |  | 9,348 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 5,618 |  | 4,232 |  |

| Tax | - |  | 7,848 |  |

| Social security and other taxes | 149 |  | 581 |  |

| VAT | 4,165 |  | 6,292 |  |

| Directors' current accounts | 2,458 |  | 9,920 |  |

| Accruals and deferred income | 1,449 |  | 1,499 |  |

13,839 |  | 30,372 |  |