IRIS Accounts Production v26.1.10.60 07920318 Board of Directors 1.2.25 31.1.26 31.1.26 false true false false false true false 'A' Ordinary 1.00000 'B' Ordinary 1.00000 'C' Ordinary 1.00000 'D' Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07920318 2025-01-31 07920318 2026-01-31 07920318 2025-02-01 2026-01-31 07920318 2024-01-31 07920318 2024-02-01 2025-01-31 07920318 2025-01-31 07920318 ns15:EnglandWales 2025-02-01 2026-01-31 07920318 ns14:PoundSterling 2025-02-01 2026-01-31 07920318 ns10:Director1 2025-02-01 2026-01-31 07920318 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07920318 ns10:SmallEntities 2025-02-01 2026-01-31 07920318 ns10:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 07920318 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 07920318 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07920318 ns10:FullAccounts 2025-02-01 2026-01-31 07920318 1 2025-02-01 2026-01-31 07920318 ns10:OrdinaryShareClass2 2025-02-01 2026-01-31 07920318 ns10:OrdinaryShareClass3 2025-02-01 2026-01-31 07920318 ns10:OrdinaryShareClass4 2025-02-01 2026-01-31 07920318 ns10:OrdinaryShareClass5 2025-02-01 2026-01-31 07920318 ns10:Director2 2025-02-01 2026-01-31 07920318 ns10:RegisteredOffice 2025-02-01 2026-01-31 07920318 ns5:CurrentFinancialInstruments 2026-01-31 07920318 ns5:CurrentFinancialInstruments 2025-01-31 07920318 ns5:Non-currentFinancialInstruments 2026-01-31 07920318 ns5:Non-currentFinancialInstruments 2025-01-31 07920318 ns5:ShareCapital 2026-01-31 07920318 ns5:ShareCapital 2025-01-31 07920318 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 07920318 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 07920318 ns5:IntangibleAssetsOtherThanGoodwill 2025-02-01 2026-01-31 07920318 ns5:NetGoodwill 2025-01-31 07920318 ns5:NetGoodwill 2026-01-31 07920318 ns5:NetGoodwill 2025-01-31 07920318 ns5:PlantMachinery 2025-01-31 07920318 ns5:MotorVehicles 2025-01-31 07920318 ns5:ComputerEquipment 2025-01-31 07920318 ns5:PlantMachinery 2025-02-01 2026-01-31 07920318 ns5:MotorVehicles 2025-02-01 2026-01-31 07920318 ns5:ComputerEquipment 2025-02-01 2026-01-31 07920318 ns5:PlantMachinery 2026-01-31 07920318 ns5:MotorVehicles 2026-01-31 07920318 ns5:ComputerEquipment 2026-01-31 07920318 ns5:PlantMachinery 2025-01-31 07920318 ns5:MotorVehicles 2025-01-31 07920318 ns5:ComputerEquipment 2025-01-31 07920318 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 07920318 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 07920318 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-01-31 07920318 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-01-31 07920318 ns10:OrdinaryShareClass2 2026-01-31 07920318 ns10:OrdinaryShareClass3 2026-01-31 07920318 ns10:OrdinaryShareClass4 2026-01-31 07920318 ns10:OrdinaryShareClass5 2026-01-31

REGISTERED NUMBER: 07920318 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

2 S PLUMBING & HEATING LTD

2 S PLUMBING & HEATING LTD (REGISTERED NUMBER: 07920318)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

2 S PLUMBING & HEATING LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | Mr A Slater

| Mr M Slater

| REGISTERED OFFICE: | 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

| REGISTERED NUMBER: | 07920318 (England and Wales)

| ACCOUNTANTS: | Xeinadin Barnsley Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

2 S PLUMBING & HEATING LTD (REGISTERED NUMBER: 07920318)

BALANCE SHEET

31 JANUARY 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 8,773 |  | 11,395 |  |

8,773 |  | 11,395 |  |

CURRENT ASSETS

Stocks | 3,000 |  | 3,000 |  |

Debtors | 6 | 53,615 |  | 24,013 |  |

Cash at bank and in hand | 94,046 |  | 74,686 |  |

150,661 |  | 101,699 |  |

CREDITORS

Amounts falling due within one year | 7 | 118,818 |  | 99,295 |  |

NET CURRENT ASSETS | 31,843 |  | 2,404 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 40,616 |  | 13,799 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (4,167 | ) |

PROVISIONS FOR LIABILITIES | (1,667 | ) | (2,043 | ) |

NET ASSETS | 38,949 |  | 7,589 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 38,849 |  | 7,489 |  |

SHAREHOLDERS' FUNDS | 38,949 |  | 7,589 |  |

2 S PLUMBING & HEATING LTD (REGISTERED NUMBER: 07920318)

BALANCE SHEET - continued

31 JANUARY 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

Mr A Slater - Director

2 S PLUMBING & HEATING LTD (REGISTERED NUMBER: 07920318)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| 2 S Plumbing & Heating Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

| When the outcome of a transaction can be estimated reliably, turnover from the provision of plumbing and heating services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the duration of the contract.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Plant and machinery |  | - 15% reducing balance |  |

| Motor vehicles |  | - 25% reducing balance |  |

| Computer equipment |  | - 33% on cost |  |

2 S PLUMBING & HEATING LTD (REGISTERED NUMBER: 07920318)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences 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 tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, has been fully amortised.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

2 S PLUMBING & HEATING LTD (REGISTERED NUMBER: 07920318)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 9,000 |  |

| AMORTISATION

| At 1 February 2025

| and 31 January 2026 | 9,000 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 31 January 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 February 2025 | 1,588 |  | 47,920 |  | 6,826 |  | 56,334 |  |

| Additions | - |  | - |  | 857 |  | 857 |  |

| At 31 January 2026 | 1,588 |  | 47,920 |  | 7,683 |  | 57,191 |  |

| DEPRECIATION

| At 1 February 2025 | 1,177 |  | 39,441 |  | 4,321 |  | 44,939 |  |

| Charge for year | 61 |  | 2,120 |  | 1,298 |  | 3,479 |  |

| At 31 January 2026 | 1,238 |  | 41,561 |  | 5,619 |  | 48,418 |  |

| NET BOOK VALUE

| At 31 January 2026 | 350 |  | 6,359 |  | 2,064 |  | 8,773 |  |

| At 31 January 2025 | 411 |  | 8,479 |  | 2,505 |  | 11,395 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 50,320 |  | 20,660 |  |

| Prepayments | 3,295 |  | 3,353 |  |

53,615 |  | 24,013 |  |

2 S PLUMBING & HEATING LTD (REGISTERED NUMBER: 07920318)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans and overdrafts | - |  | 10,000 |  |

| Trade creditors | 24,046 |  | 16,678 |  |

| Corporation tax | 29,372 |  | 24,061 |  |

| Social security and other taxes | 1,097 |  | 1,344 |  |

| VAT | 21,733 |  | 6,308 |  |

| Directors' loan accounts | 40,470 |  | 38,804 |  |

| Accrued expenses | 2,100 |  | 2,100 |  |

118,818 |  | 99,295 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans - 2-5 years | - |  | 4,167 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 25 | 'A' Ordinary | £1 | 25 |  | 25 |  |

| 25 | 'B' Ordinary | £1 | 25 |  | 25 |  |

| 20 | 'C' Ordinary | £1 | 20 |  | 20 |  |

| 20 | 'D' Ordinary | £1 | 20 |  | 20 |  |

| 5 | 'E' Ordinary | £1 | 5 |  | 5 |  |

| 5 | 'F' Ordinary | £1 | 5 |  | 5 |  |

100 |  | 100 |  |