Registration number: 09920230

J C S Plumbing & Heating Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

J C S Plumbing & Heating Limited

Company Information

Directors

Mr JJ Sullivan Mr CJ Sullivan

Registered office

17 Stonecot Hill Sutton Surrey SM3 9HB

Accountants

DG Accountancy Services Limited Chartered Accountants17 Stonecot Hill Sutton Surrey SM3 9HB

J C S Plumbing & Heating Limited

(Registration number: 09920230)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	41,923	31,012
Current assets
Debtors	5	3,653	23,761
Cash at bank and in hand		28,589	16,147
		32,242	39,908
Creditors: Amounts falling due within one year	6	(74,087)	(70,904)
Net current liabilities		(41,845)	(30,996)
Net assets		78	16
Capital and reserves
Called up share capital		1	1
Retained earnings		77	15
Shareholders' funds		78	16

For the financial 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.

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.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 May 2026 and signed on its behalf by:
 

......................................... Mr JJ Sullivan Director

J C S Plumbing & Heating Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
17 Stonecot Hill
Sutton
Surrey
SM3 9HB

These financial statements were authorised for issue by the Board on 18 May 2026.

2	Accounting policies

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 except that as disclosed in the accounting policies certain items are shown at fair value.

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
Equipment, fixtures and fittings	33% on costs
Motor vehicles	25% on reducing balance
Plant and Machinery	25% on reducing balance

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 2).

J C S Plumbing & Heating Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	25,096	4,847	55,968	85,911
Additions	3,086	492	22,511	26,089
At 31 December 2025	28,182	5,339	78,479	112,000
Depreciation
At 1 January 2025	15,469	1,501	37,929	54,899
Charge for the year	5,029	949	9,200	15,178
At 31 December 2025	20,498	2,450	47,129	70,077
Carrying amount
At 31 December 2025	7,684	2,889	31,350	41,923
At 31 December 2024	9,627	3,346	18,039	31,012

J C S Plumbing & Heating Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	1,932	4,651
Prepayments	1,721	1,110
Other debtors	-	18,000
	3,653	23,761

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	1,463	4,362
Taxation and social security	12,043	8,464
Other creditors	60,581	58,078
	74,087	70,904