Company Registration No. 04822645 (England and Wales)
EAST RIDING PLUMBING AND HEATING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
EAST RIDING PLUMBING AND HEATING SERVICES LIMITED
COMPANY INFORMATION
Directors
A. Singleton
G. Singleton
Company number
04822645
Registered office
34 Common Lane
Welton
East Yorkshire
HU15 1PT
Accountants
Dutton Moore
Aldgate House
1-4 Market Place
Hull
East Yorkshire
HU1 1RS
Business address
34 Common Lane
Welton
East Yorkshire
HU15 1PT
Bankers
Virgin Money
Hull
East Yorkshire
HU1 3ND
EAST RIDING PLUMBING AND HEATING SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
EAST RIDING PLUMBING AND HEATING SERVICES LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
30,069
4,172
Current assets
Stocks
285
285
Debtors
4
79,507
22,500
Cash at bank and in hand
312,425
343,141
392,217
365,926
Creditors: amounts falling due within one year
5
(57,316)
(43,233)
Net current assets
334,901
322,693
Total assets less current liabilities
364,970
326,865
Provisions for liabilities
7
(7,518)
(793)
Net assets
357,452
326,072
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
357,450
326,070
Total equity
357,452
326,072

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 16 April 2026 and are signed on its behalf by:
G. Singleton
Director
Company Registration No. 04822645
EAST RIDING PLUMBING AND HEATING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

East Riding Plumbing and Heating Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 34 Common Lane, Welton, East Yorkshire, HU15 1PT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and 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.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% per annum on written down value
Fixtures, fittings & equipment
20% per annum on written down value
Motor vehicles
20% per annum on straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

EAST RIDING PLUMBING AND HEATING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

EAST RIDING PLUMBING AND HEATING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Plant and machinery
£
Cost
At 1 September 2024
64,234
Additions
28,123
Disposals
(16,465)
At 31 August 2025
75,892
Depreciation and impairment
At 1 September 2024
60,062
Depreciation charged in the year
2,226
Eliminated in respect of disposals
(16,465)
At 31 August 2025
45,823
Carrying amount
At 31 August 2025
30,069
At 31 August 2024
4,172
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
76,852
18,642
Other debtors
2,655
3,858
79,507
22,500
EAST RIDING PLUMBING AND HEATING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
23,584
25,853
Corporation tax
16,740
214
Other taxation and social security
13,422
13,613
Other creditors
3,570
3,553
57,316
43,233
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
7
7,518
793
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
7,518
793
2025
Movements in the year:
£
Liability at 1 September 2024
793
Charge to profit or loss
6,725
Liability at 31 August 2025
7,518
EAST RIDING PLUMBING AND HEATING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
8
Related party transactions

Dividends totalling £48,500 (2024 - £42,500) were paid in the year in respect of shares held by the company's directors.

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