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J & K PLUMBING & HEATING LTD

Unaudited Financial Statements

for the financial year ended 30 June 2025

J & K PLUMBING & HEATING LTD

DIRECTOR AND OTHER INFORMATION

Director | Mr John Watkins
Company Secretary | Mrs Karen Watkins
Company Registration Number | 05488738
Registered Office and Business Address | 33 Braundton Avenue
| Sidcup
| Kent
| DA15 8EN
| United Kingdom
Accountants | Affleck Accountancy Limited
| 13 Woodside Road
| Sidcup
| Kent
| DA15 7JG
| GB

J & K PLUMBING & HEATING LTD

Company Registration Number: 05488738

BALANCE SHEET

as at 30 June 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | - |  | 12,993
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 11,740 |  | 13,247
Cash and cash equivalents |  |  | 1,342 |  | 587
|  |  | ───────── |  | ─────────
|  |  | 13,082 |  | 13,834
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (11,830) |  | (21,328)
|  |  | ───────── |  | ─────────
Net Current Assets/(Liabilities) |  |  | 1,252 |  | (7,494)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,252 |  | 5,499
Creditors:

amounts falling due after more than one year |  | 7 | - |  | (6,467)
Provisions for liabilities |  | 9 | - |  | (2,469)
|  |  | ───────── |  | ─────────
Net Assets/(Liabilities) |  |  | 1,252 |  | (3,437)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 1,250 |  | (3,439)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 1,252 |  | (3,437)
|  |  | ═════════ |  | ═════════
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 Profit and Loss Account and Director's Report.

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms 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 director acknowledges 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 Director and authorised for issue on 23 March 2026

________________________________ |  |  |  |  |
Mr John Watkins |  |  |  |  |
Director |  |  |  |  |

J & K PLUMBING & HEATING LTD

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 June 2025

1. | General Information
| J & K PLUMBING & HEATING LTD is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 05488738. The registered office of the company is 33 Braundton Avenue, Sidcup, Kent, DA15 8EN, United Kingdom which is also the principal place of business of the company. 43220 - Plumbing, heat and air-conditioning installation 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 30 June 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 except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. 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.
| Tangible assets and depreciation
| Tangible assets 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 tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Straight line
|  | Fixtures, fittings and equipment | - | 25% Straight line
|  | Motor vehicles | - | 25% Straight line
|  | Office Equipment | - | 25% Straight line
| 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
| Tangible assets 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 Balance Sheet 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 Profit and Loss Account.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 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.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| 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 Balance Sheet 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 Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
|  | 2025 | 2024
|  | Number | Number
| Employees | 1 | 1
|  | ═════════ | ═════════

4. | Tangible assets
|  | Plant and | Fixtures, | Motor | Office | Total
|  | machinery | fittings and | vehicles | Equipment |
|  |  | equipment |  |  |
|  | £ | £ | £ | £ | £
| Cost
| At 1 July 2024 | 761 | 11,600 | 36,975 | 6,358 | 55,694
| Disposals | - | - | (14,500) | - | (14,500)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 June 2025 | 761 | 11,600 | 22,475 | 6,358 | 41,194
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 July 2024 | 761 | 11,600 | 24,107 | 6,233 | 42,701
| Charge for the financial year | - | - | 5,618 | 125 | 5,743
| On disposals | - | - | (7,250) | - | (7,250)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 June 2025 | 761 | 11,600 | 22,475 | 6,358 | 41,194
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 June 2025 | - | - | - | - | -
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 30 June 2024 | - | - | 12,868 | 125 | 12,993
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 1,042 | 1,902
| Taxation (Note 8) | 10,698 | 11,345
|  | ───────── | ─────────
|  | 11,740 | 13,247
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | - | 2,420
| Net obligations under finance leases
| and hire purchase contracts | - | 2,161
| Trade creditors | 1,951 | 3,252
| Taxation (Note 8) | 3,496 | -
| Director's current account | 5,459 | 12,001
| Accruals | 924 | 1,494
|  | ───────── | ─────────
|  | 11,830 | 21,328
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | - | 3,226
| Finance leases and hire purchase contracts | - | 3,241
|  | ───────── | ─────────
|  | - | 6,467
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 6) | - | 2,420
| Repayable between one and two years | - | 3,226
|  | ───────── | ─────────
|  | - | 5,646
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | - | 2,161
| Repayable between one and five years | - | 3,241
|  | ───────── | ─────────
|  | - | 5,402
|  | ═════════ | ═════════
|  | ═════════ | ═════════

8. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| VAT | 1,809 | 2,256
| Subcontractors tax | 8,889 | 9,089
|  | ───────── | ─────────
|  | 10,698 | 11,345
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | 3,496 | -
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 2,469 | 2,469 | 4,263
| Utilised during the financial year | (2,469) | (2,469) | (1,794)
|  | ───────── | ───────── | ─────────
| At financial year end | - | - | 2,469
|  | ═════════ | ═════════ | ═════════