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Company Registration No. NI679518 (Northern Ireland)
Efficient Plumbing And Heating Services Ltd Unaudited accounts for the year ended 31 May 2025
Efficient Plumbing And Heating Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Efficient Plumbing And Heating Services Ltd Company Information for the year ended 31 May 2025
Directors
Neil Lamont Kieran Mulholland Dominic McMullan
Company Number
NI679518 (Northern Ireland)
Registered Office
20 Mount Eagles Close Belfast BT17 0WW United Kingdom
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Efficient Plumbing And Heating Services Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
33,177
38,785
Tangible assets
5
45,940
50,160
79,117
88,945
Current assets
Debtors
6
101,594
58,793
Cash at bank and in hand
89,757
135,086
191,351
193,879
Creditors: amounts falling due within one year
7
(18,065)
(58,071)
Net current assets
173,286
135,808
Total assets less current liabilities
252,403
224,753
Creditors: amounts falling due after more than one year
8
(62,190)
(107,190)
Net assets
190,213
117,563
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
190,113
117,463
Shareholders' funds
190,213
117,563
For the year ending 31 May 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 25 July 2025 and were signed on its behalf by
Neil Lamont Director Company Registration No. NI679518
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Efficient Plumbing And Heating Services Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Efficient Plumbing And Heating Services Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI679518. The registered office is 20 Mount Eagles Close, , Belfast, BT17 0WW, United Kingdom.
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
Motor vehicles
20
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024
50,000
At 31 May 2025
50,000
Amortisation
At 1 June 2024
11,215
Charge for the year
5,608
At 31 May 2025
16,823
Net book value
At 31 May 2025
33,177
At 31 May 2024
38,785
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Efficient Plumbing And Heating Services Ltd Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
30,000
36,000
66,000
At 31 May 2025
30,000
36,000
66,000
Depreciation
At 1 June 2024
14,640
1,200
15,840
Charge for the year
3,072
1,148
4,220
At 31 May 2025
17,712
2,348
20,060
Net book value
At 31 May 2025
12,288
33,652
45,940
At 31 May 2024
15,360
34,800
50,160
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
2,728
1,712
Trade debtors
85,920
45,135
88,648
46,847
Amounts falling due after more than one year
Other debtors
12,946
11,946
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
8,182
Trade creditors
-
1,301
Taxes and social security
15,065
46,132
Accruals
3,000
2,456
18,065
58,071
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
62,190
107,190
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 6 (2024: 4).
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