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Registration number: 01657614

Freshbrook Plumbing and Heating Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Freshbrook Plumbing and Heating Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Freshbrook Plumbing and Heating Limited

(Registration number: 01657614)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 12,064 | 15,802
Current assets |  |  |
Stocks |  | 200 | 200
Debtors | 5 | 2,981 | 1,839
Cash at bank and in hand |  | 9,810 | 8,953
|  | 12,991 | 10,992
Creditors: Amounts falling due within one year | 6 | (7,770) | (5,277)
Net current assets |  | 5,221 | 5,715
Total assets less current liabilities |  | 17,285 | 21,517
Provisions for liabilities |  | (2,292) | (3,003)
Net assets |  | 14,993 | 18,514
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 14,893 | 18,414
Shareholders' funds |  | 14,993 | 18,514

Freshbrook Plumbing and Heating Limited

(Registration number: 01657614)
Balance Sheet as at 30 September 2025

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

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 May 2026

......................................... Mr C D Marion Director

Freshbrook Plumbing and Heating Limited

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

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Oakdale
Stoneover Lane
Royal Wootton Bassett
Swindon
Wiltshire
SN4 8QX

2 | Accounting policies

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable for goods and construction services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) the amount of revenue can be measures reliably, it is probable that the economic benefits associated with the transaction will flow to the entitiy and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from construction is recognised by reference to the stage of completion, when the stage of completion, costs incurred and costs to complete can be estimated reliably. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current 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 is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Freshbrook Plumbing and Heating Limited

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

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 Equipment | 50% Straight line basis
Motor Vehicles | 20% Straight line basis
Office Equipment | 20% Straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Freshbrook Plumbing and Heating Limited

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

Employee Benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide temination benefits.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Freshbrook Plumbing and Heating Limited

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

4 | Tangible assets

| Plant and equipment £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 1,836 | 2,537 | 17,990 | 22,363
Additions | 208 | - | - | 208
At 30 September 2025 | 2,044 | 2,537 | 17,990 | 22,571
Depreciation
At 1 October 2024 | 1,806 | 1,157 | 3,598 | 6,561
Charge for the year | 68 | 280 | 3,598 | 3,946
At 30 September 2025 | 1,874 | 1,437 | 7,196 | 10,507
Carrying amount
At 30 September 2025 | 170 | 1,100 | 10,794 | 12,064
At 30 September 2024 | 30 | 1,380 | 14,392 | 15,802

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 273 | 346
Other debtors | 2,708 | 1,493
| 2,981 | 1,839

Freshbrook Plumbing and Heating Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 5,211 | 2,796
Taxation and social security | 752 | 760
Other creditors | 1,807 | 1,721
| 7,770 | 5,277