IRIS Accounts Production v25.4.0.155 14400310 Board of Directors Board of Directors Board of Directors Board of Directors 31.10.23 30.3.25 30.3.25 false false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14400310 2023-10-30 14400310 2025-03-30 14400310 2023-10-31 2025-03-30 14400310 2022-10-04 14400310 2022-10-05 2023-10-30 14400310 2023-10-30 14400310 ns15:EnglandWales 2023-10-31 2025-03-30 14400310 ns14:PoundSterling 2023-10-31 2025-03-30 14400310 ns10:Director1 2023-10-31 2025-03-30 14400310 ns10:Director2 2023-10-31 2025-03-30 14400310 ns10:Director3 2023-10-31 2025-03-30 14400310 ns10:Director4 2023-10-31 2025-03-30 14400310 ns10:PrivateLimitedCompanyLtd 2023-10-31 2025-03-30 14400310 ns10:SmallEntities 2023-10-31 2025-03-30 14400310 ns10:AuditExempt-NoAccountantsReport 2023-10-31 2025-03-30 14400310 ns10:SmallCompaniesRegimeForDirectorsReport 2023-10-31 2025-03-30 14400310 ns10:SmallCompaniesRegimeForAccounts 2023-10-31 2025-03-30 14400310 ns10:FullAccounts 2023-10-31 2025-03-30 14400310 ns10:RegisteredOffice 2023-10-31 2025-03-30 14400310 ns5:CurrentFinancialInstruments 2025-03-30 14400310 ns5:CurrentFinancialInstruments 2023-10-30 14400310 ns5:ShareCapital 2025-03-30 14400310 ns5:ShareCapital 2023-10-30 14400310 ns5:RetainedEarningsAccumulatedLosses 2025-03-30 14400310 ns5:RetainedEarningsAccumulatedLosses 2023-10-30 14400310 ns5:PlantMachinery 2023-10-31 2025-03-30 14400310 ns5:ComputerEquipment 2023-10-31 2025-03-30 14400310 ns5:PlantMachinery 2023-10-30 14400310 ns5:ComputerEquipment 2023-10-30 14400310 ns5:PlantMachinery 2025-03-30 14400310 ns5:ComputerEquipment 2025-03-30 14400310 ns5:PlantMachinery 2023-10-30 14400310 ns5:ComputerEquipment 2023-10-30 14400310 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-30 14400310 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-10-30 14400310 ns10:Director1 1 2023-10-30 14400310 ns10:Director1 1 2022-10-04 14400310 ns10:Director1 1 2023-10-31 2025-03-30 14400310 ns10:Director1 1 2022-10-05 2023-10-30 14400310 ns10:Director1 1 2025-03-30 14400310 ns10:Director1 1 2023-10-30 14400310 2 ns10:Director2 2023-10-30 14400310 2 ns10:Director2 2022-10-04 14400310 2 ns10:Director2 2023-10-31 2025-03-30 14400310 2 ns10:Director2 2022-10-05 2023-10-30 14400310 2 ns10:Director2 2025-03-30 14400310 2 ns10:Director2 2023-10-30 14400310 ns10:Director3 3 2023-10-30 14400310 ns10:Director3 3 2022-10-04 14400310 ns10:Director3 3 2023-10-31 2025-03-30 14400310 ns10:Director3 3 2022-10-05 2023-10-30 14400310 ns10:Director3 3 2025-03-30 14400310 ns10:Director3 3 2023-10-30 14400310 ns10:Director4 4 2023-10-30 14400310 ns10:Director4 4 2022-10-04 14400310 ns10:Director4 4 2023-10-31 2025-03-30 14400310 ns10:Director4 4 2022-10-05 2023-10-30 14400310 ns10:Director4 4 2025-03-30 14400310 ns10:Director4 4 2023-10-30

REGISTERED NUMBER: 14400310 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE PERIOD 31 OCTOBER 2023 TO 30 MARCH 2025 |

| FOR |

| BVEC PLUMBING AND HEATING LTD |

BVEC PLUMBING AND HEATING LTD (REGISTERED NUMBER: 14400310)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 31 OCTOBER 2023 TO 30 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BVEC PLUMBING AND HEATING LTD

COMPANY INFORMATION

FOR THE PERIOD 31 OCTOBER 2023 TO 30 MARCH 2025

| DIRECTORS: | Mr J D Spencer

| Mr J S Beardsmore

| Mr D L Veasey

| Mr S M Veasey

| REGISTERED OFFICE: | Unit 7 Trojan Industrial Park

| Borough Close

| Paignton

| Devon

| TQ4 7EP

| REGISTERED NUMBER: | 14400310 (England and Wales)

| ACCOUNTANTS: | Marsland Nash Associates

| Chartered Tax Advisers, Accountants

| and Business Consultants

| Vantage Point House

| Silverhills Road

| Decoy Industrial Estate

| Newton Abbot

| Devon

| TQ12 5ND

| BANKERS: | Starling Bank

| 5th Floor

| London Fruit and Wool Exchange

| 1 Duval Square

| London

| EC2M 2PP

BVEC PLUMBING AND HEATING LTD (REGISTERED NUMBER: 14400310)

BALANCE SHEET

30 MARCH 2025

| 2025 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,347 |  | 128 |  |

CURRENT ASSETS

Stocks | 5 | 25,000 |  | 4,000 |  |

Debtors | 6 | 48,428 |  | 27,485 |  |

Cash at bank | 8,825 |  | 1,446 |  |

82,253 |  | 32,931 |  |

CREDITORS

Amounts falling due within one year | 7 | 105,908 |  | 25,637 |  |

NET CURRENT (LIABILITIES)/ASSETS | (23,655 | ) | 7,294 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (19,308 | ) | 7,422 |  |

PROVISIONS FOR LIABILITIES | 826 |  | 24 |  |

NET (LIABILITIES)/ASSETS | (20,134 | ) | 7,398 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | (20,138 | ) | 7,394 |  |

SHAREHOLDERS' FUNDS | (20,134 | ) | 7,398 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 March 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.

BVEC PLUMBING AND HEATING LTD (REGISTERED NUMBER: 14400310)

BALANCE SHEET - continued

30 MARCH 2025

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 24 October 2025 and were signed on its behalf by:

Mr D L Veasey - Director | Mr J S Beardsmore - Director

Mr S M Veasey - Director | Mr J D Spencer - Director

BVEC PLUMBING AND HEATING LTD (REGISTERED NUMBER: 14400310)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 31 OCTOBER 2023 TO 30 MARCH 2025

1. | STATUTORY INFORMATION

| Bvec Plumbing And Heating Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Tangible fixed assets

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

| Plant and machinery | - | 20% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax 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 or deferred 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

BVEC PLUMBING AND HEATING LTD (REGISTERED NUMBER: 14400310)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 31 OCTOBER 2023 TO 30 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The company meets its day to day working capital requirements through a loan provided by Beardsmore and Veasey Electrical Contractors Limited, a company the Directors of which are the Directors of this Company. They will continue to support the company in this way until such times as profits are made.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 5 (2023 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 31 October 2023 | - |  | 175 |  | 175 |  |

| Additions | 5,974 |  | - |  | 5,974 |  |

| At 30 March 2025 | 5,974 |  | 175 |  | 6,149 |  |

| DEPRECIATION

| At 31 October 2023 | - |  | 47 |  | 47 |  |

| Charge for period | 1,693 |  | 62 |  | 1,755 |  |

| At 30 March 2025 | 1,693 |  | 109 |  | 1,802 |  |

| NET BOOK VALUE

| At 30 March 2025 | 4,281 |  | 66 |  | 4,347 |  |

| At 30 October 2023 | - |  | 128 |  | 128 |  |

5. | STOCKS

2025 | 2023 |

£ | £ |

| Stocks | 25,000 |  | 4,000 |  |

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

2025 | 2023 |

£ | £ |

| Trade debtors | 24,635 |  | 24,004 |  |

| Amounts recoverable on contract | 22,021 |  | 2,269 |  |

| Other debtors | - |  | 1,208 |  |

| Directors' current accounts | 4 |  | 4 |  |

| Tax | 1,768 |  | - |  |

48,428 |  | 27,485 |  |

BVEC PLUMBING AND HEATING LTD (REGISTERED NUMBER: 14400310)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 31 OCTOBER 2023 TO 30 MARCH 2025

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

2025 | 2023 |

£ | £ |

| Trade creditors | 19,512 |  | 1,076 |  |

| Amounts owed to associates | 51,053 |  | 17,513 |  |

| Tax | - |  | 1,894 |  |

| Social security and other taxes | 7,851 |  | 2,121 |  |

| VAT | 5,090 |  | 1,104 |  |

| Other creditors | 20,617 |  | 214 |  |

| Accrued expenses | 1,785 |  | 1,715 |  |

105,908 |  | 25,637 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the periods ended 30 March 2025 and 30 October 2023:

2025 | 2023 |

£ | £ |

| Mr D L Veasey

| Balance outstanding at start of period | 1 |  | - |  |

| Amounts advanced | - |  | 1 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 1 |  | 1 |  |

| Mr J S Beardsmore

| Balance outstanding at start of period | 1 |  | - |  |

| Amounts advanced | - |  | 1 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 1 |  | 1 |  |

| Mr S M Veasey

| Balance outstanding at start of period | 1 |  | - |  |

| Amounts advanced | - |  | 1 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 1 |  | 1 |  |

| Mr J D Spencer

| Balance outstanding at start of period | 1 |  | - |  |

| Amounts advanced | - |  | 1 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 1 |  | 1 |  |

| Loans are unsecured, interest free and repayable on demand.

BVEC PLUMBING AND HEATING LTD (REGISTERED NUMBER: 14400310)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 31 OCTOBER 2023 TO 30 MARCH 2025

9. | RELATED PARTY DISCLOSURES

| During the period, total dividends of £1,000 (2023 - £1,000) were paid to the directors .

| The company owed £51,053 (2023: £17,513) to Beardsmore and Veasey Electrical Contractors Ltd, a company who's directors and shareholders own 75% of this company.

| At the time the dividends were paid the directors were not aware that there were insufficient profits available for distribution, and the directors acknowledge that no further distributions can be made until there are sufficient profits available for distribution.