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Registration number: 01660631

Yorkshire Plumbing and Heating Services Limited
Unaudited Financial Statements
for the Year Ended 30 November 2025

Yorkshire Plumbing and Heating Services Limited

(Registration number: 01660631)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 32,423 | -
Current assets |  |  |
Stocks |  | 14,712 | 14,937
Debtors | 4 | 1,222,689 | 1,386,588
Cash at bank and in hand |  | 912,603 | 1,030,861
|  | 2,150,004 | 2,432,386
Creditors: Amounts falling due within one year | 5 | (957,182) | (1,099,628)
Net current assets |  | 1,192,822 | 1,332,758
Total assets less current liabilities |  | 1,225,245 | 1,332,758
Creditors: Amounts falling due after more than one year | 5 | (8,333) | (41,970)
Provisions for liabilities |  | (3,096) | -
Net assets |  | 1,213,816 | 1,290,788
Capital and reserves |  |  |
Called up share capital |  | 10,000 | 10,000
Retained earnings |  | 1,203,816 | 1,280,788
Shareholders' funds |  | 1,213,816 | 1,290,788

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Yorkshire Plumbing and Heating Services Limited

(Registration number: 01660631)
Balance Sheet as at 30 November 2025 (continued)

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. and in accordance with the provisions of FRS102 Section 1A Small Entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account have been taken.

These financial statements were approved and authorised for issue by the Board on 6 May 2026 and signed on its behalf by:

.........................................

Mr J Murten
Director

.........................................

Mr A Murten
Director

.........................................

Mr J Wilkinson
Director

Yorkshire Plumbing and Heating Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | Accounting policies

Statutory information

Yorkshire Plumbing and Heating Services Limited is a private company, limited by shares, domiciled in England and Wales, company number 01660631. The registered office is at Edward Road, Adwick-le-Street, Doncaster, DN6 7AU.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is recognised over time; based on an input method of proportion of total costs incurred to date which is normally supported by certified valuation work performed or the assessed physical stage of completion to date.

Tax

Tax is recognised in the statement of income and retained earnings, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax shall be recognised in respect of all timing differences at the reporting date, except as otherwise required by FRS102. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that 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 income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Unrelieved tax losses and other deferred tax assets shall be 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.

Yorkshire Plumbing and Heating Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

1 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% straight line
Fixtures and fittings | 25% straight line
Motor vehicles | 25% straight line

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.
Amounts recoverable on long term contracts, being the excess of the work carried out to date over the payments received on account are included in debtors.
Profit on long-term contracts is recognised in the value of work carried out when the outcome of the contracts can be assessed with reasonable certainty and is the amount which is estimated to fairly reflect the profit arising up to the accounting date. Full provision is made for all foreseeable losses.
Long term contract balances included in stocks represent the costs to the accounting date of contracts which are insufficiently advanced for an estimate of work done to be carried out and for which no claims on account have been made.

Hire purchase and leasing

Rentals payable under operating leases are charged in the statement of income and retained earnings on a straight line basis over the lease term.
Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet as tangible fixed assets and are depreciated over the shorter of the lease term and their useful lives. The capital elements of future obligations under the leases are included as liabilities in the balance sheet. The interest element of the rental obligation is charged to the statement of income and retained earnings over the period of the lease and represents a constant proportion of the balance of the capital repayments outstanding. Assets held under finance purchase agreements are capitalised as tangible fixed assets and are depreciated over the shorter of the lease term and their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract and represent a constant proportion of the balance of capital repayments outstanding.

Yorkshire Plumbing and Heating Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

1 | Accounting policies (continued)

Defined contribution pension obligation

The company operates a defined contribution pension scheme. Contributions are recognised in the statement of retained earnings account in the period in which they became payable in accordance with the rules of the scheme.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of retained earnings.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 16 (2024 - 21).

3 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost
At 1 December 2024 | 83,037 | 5,950 | 23,204 | 112,191
Additions | 11,435 | - | 22,895 | 34,330
Disposals | - | - | (13,406) | (13,406)
At 30 November 2025 | 94,472 | 5,950 | 32,693 | 133,115
Depreciation
At 1 December 2024 | 83,037 | 5,950 | 23,204 | 112,191
Charge for the year | 476 | - | 1,431 | 1,907
Eliminated on disposal | - | - | (13,406) | (13,406)
At 30 November 2025 | 83,513 | 5,950 | 11,229 | 100,692
Carrying amount
At 30 November 2025 | 10,959 | - | 21,464 | 32,423

Yorkshire Plumbing and Heating Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 253,065 | 82,853
Prepayments | 33,494 | 27,839
Other debtors | 936,130 | 1,275,896
| 1,222,689 | 1,386,588

5 | Creditors

|  | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 33,636 | 47,272
Trade creditors |  | 805,551 | 850,665
Taxation and social security |  | 34,535 | 126,103
Accruals and deferred income |  | 70,746 | 63,034
Other creditors |  | 12,714 | 12,554
|  | 957,182 | 1,099,628

|  | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 8,333 | 41,970

6 | Financial commitments, guarantees and contingencies

Operating leases

As at the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining term of those leases of £144,848 (2024 - £139,565).