Company Registration No. 03018302 (England and Wales)
Masons Plumbing & Heating Supplies Limited
Unaudited accounts
for the year ended 31 December 2025
Masons Plumbing & Heating Supplies Limited
Unaudited accounts
Contents
Masons Plumbing & Heating Supplies Limited
Company Information
for the year ended 31 December 2025
Company Number
03018302 (England and Wales)
Registered Office
Denmark House
143 High St
Chalfont St Peter
Buckinghamshire
SL9 9QL
United Kingdom
Accountants
A D Pottie & Co Ltd
Denmark House, 143 High St,
Chalfont St Peter,
Gerrards Cross
Buckinghamshire
SL9 9QL
Masons Plumbing & Heating Supplies Limited
Statement of financial position
as at 31 December 2025
Tangible assets
5,923
7,773
Inventories
224,405
224,418
Cash at bank and in hand
628,280
523,062
Creditors: amounts falling due within one year
(365,583)
(306,360)
Net current assets
605,840
560,704
Net assets
611,763
568,477
Called up share capital
50
50
Profit and loss account
611,713
568,427
Shareholders' funds
611,763
568,477
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 26 March 2026 and were signed on its behalf by
Francis Grimes
Director
Company Registration No. 03018302
Masons Plumbing & Heating Supplies Limited
Notes to the Accounts
for the year ended 31 December 2025
Masons Plumbing & Heating Supplies Limited is a private company, limited by shares, registered in England and Wales, registration number 03018302. The registered office is Denmark House, 143 High St, Chalfont St Peter, Buckinghamshire, SL9 9QL, United Kingdom.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Land & buildings
20% per annum reducing balance
Plant & machinery
25% per annum reducing balance
Motor vehicles
25% per annum reducing balance
Fixtures & fittings
15% per annum reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Masons Plumbing & Heating Supplies Limited
Notes to the Accounts
for the year ended 31 December 2025
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
10,672
53,062
21,250
9,730
94,714
At 31 December 2025
10,672
53,062
21,250
9,730
94,714
At 1 January 2025
9,454
48,031
20,053
9,403
86,941
Charge for the year
244
1,258
299
49
1,850
At 31 December 2025
9,698
49,289
20,352
9,452
88,791
At 31 December 2025
974
3,773
898
278
5,923
At 31 December 2024
1,218
5,031
1,197
327
7,773
Amounts falling due within one year
Trade debtors
118,738
119,584
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
136,419
125,972
Taxes and social security
54,939
37,054
Loans from directors
150,595
121,368
At 31 December 2025 the company owed the director £150,595 (2024, £121,368).
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Average number of employees
During the year the average number of employees was 4 (2024: 4).