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Company Registration No. 13808116 (England and Wales)
L D L Plumbing & Heating Ltd Unaudited accounts for the year ended 31 December 2025
L D L Plumbing & Heating Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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L D L Plumbing & Heating Ltd Company Information for the year ended 31 December 2025
Director
Lloyd Dennis Le-Marechal
Company Number
13808116 (England and Wales)
Registered Office
41 Archers Road Southampton Hampshire SO15 2NF England
Accountants
365 Accounts Ltd 44 Brookwood Road Southampton Hampshire SO16 9AJ
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L D L Plumbing & Heating Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
2,200
4,400
Tangible assets
5
21,181
20,859
23,381
25,259
Current assets
Inventories
2,396
-
Debtors
6
60,952
49,115
Cash at bank and in hand
(665)
837
62,683
49,952
Creditors: amounts falling due within one year
7
(43,108)
(75,131)
Net current assets/(liabilities)
19,575
(25,179)
Total assets less current liabilities
42,956
80
Creditors: amounts falling due after more than one year
8
(42,952)
-
Net assets
4
80
Capital and reserves
Called up share capital
1
1
Profit and loss account
3
79
Shareholders' funds
4
80
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 7 April 2026 and were signed on its behalf by
Lloyd Dennis Le-Marechal Director Company Registration No. 13808116
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L D L Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
L D L Plumbing & Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 13808116. The registered office is 41 Archers Road, Southampton, Hampshire, SO15 2NF, England.
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 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
25% Reducing Balance Method
Motor vehicles
25% Reducing Balance Method
Intangible fixed assets
Intangible fixed assets (including goodwill and patents) are included at cost less accumulated amortisation. Intangibles are amortised over their usefull life of 5 years on a straight line basis
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025
11,000
At 31 December 2025
11,000
Amortisation
At 1 January 2025
6,600
Charge for the year
2,200
At 31 December 2025
8,800
Net book value
At 31 December 2025
2,200
At 31 December 2024
4,400
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L D L Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
14,393
24,995
39,388
Additions
300
6,000
6,300
At 31 December 2025
14,693
30,995
45,688
Depreciation
At 1 January 2025
7,300
11,229
18,529
Charge for the year
1,786
4,192
5,978
At 31 December 2025
9,086
15,421
24,507
Net book value
At 31 December 2025
5,607
15,574
21,181
At 31 December 2024
7,093
13,766
20,859
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
5,172
4,908
Trade debtors
7,688
1,122
Other debtors
48,092
43,085
60,952
49,115
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,582
45,440
Trade creditors
-
4,700
Taxes and social security
13,317
6,506
Other creditors
19,152
18,485
Loans from directors
57
-
43,108
75,131
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
42,952
-
9
Loans to directors
During the year the company maintained a loan account with its director Mr. Lloyd Dennis Le-Marechal. At the year end date the company owed the director an amount of £57 (2024 - £37,851 was owed by the director).
10
Transactions with related parties
LDL Lettings : At the balance sheet date an amount of £44,583 was owed by a related company under common control. This amount is shown under other debtors.
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L D L Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 December 2025
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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