REGISTERED NUMBER: 04510448 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

SER Plumbing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S E R Wellard

SECRETARY:

Mrs T Wellard

REGISTERED OFFICE:

27 Abbot Close

Oakwood

Derby

DE21 2BQ

REGISTERED NUMBER:

04510448 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,745

2,279

1,745

2,279

CURRENT ASSETS

Stocks

270

340

Debtors

6

1,200

-

1,470

340

CREDITORS

Amounts falling due within one year

7

27,945

27,272

NET CURRENT LIABILITIES

(26,475

)

(26,932

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(24,730

)

(24,653

)

CREDITORS

Amounts falling due after more than one year

8

-

1,500

NET LIABILITIES

(24,730

)

(26,153

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(24,830

)

(26,253

)

SHAREHOLDERS' FUNDS

(24,730

)

(26,153

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

S E R Wellard - Director

1.	STATUTORY INFORMATION

SER Plumbing Limited 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.

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.

Turnover

Turnover represents the net invoices sales of services excluding value added tax and is recognised in the period in which the work was carried out.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, was amortised over six years from 1 September 2016.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Deferred tax

Provision is made at current rates for taxation deferred in respect of all material timing differences

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

30,000

AMORTISATION

At 1 September 2024

and 31 August 2025

30,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

1,987

10,010

2,251

14,248

DEPRECIATION

At 1 September 2024

1,302

8,869

1,798

11,969

Charge for year

103

285

146

534

At 31 August 2025

1,405

9,154

1,944

12,503

NET BOOK VALUE

At 31 August 2025

582

856

307

1,745

At 31 August 2024

685

1,141

453

2,279

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,200

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

16,373

14,827

Trade creditors

2,338

4,134

Tax

4,610

3,393

Social security and other taxes

2,131

2,426

Director's current account

-

1

Accrued expenses

2,493

2,491

27,945

27,272

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

-

1,500

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

14,873

12,827

Bank loan

1,500

2,000

16,373

14,827

2025

2024

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,500