Dudley Plastics, Plumbing and Bathrooms Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08236775

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,175		3,734

			3,175		3,734
CURRENT ASSETS
Stocks	5	206,200		219,850
Debtors	6	412,583		281,534
Cash at bank and in hand		25,826		13,594

		644,609		514,978
Creditors: Amounts Falling Due Within One Year	7	(472,141 )		(421,757 )

NET CURRENT ASSETS (LIABILITIES)			172,468		93,221

TOTAL ASSETS LESS CURRENT LIABILITIES			175,643		96,955

Creditors: Amounts Falling Due After More Than One Year	8		(47,371 )		(7,500 )

NET ASSETS			128,272		89,455

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			128,262		89,445

SHAREHOLDERS' FUNDS			128,272		89,455

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Dudley Plastics, Plumbing and Bathrooms Ltd

Balance Sheet (continued)

As At 31 August 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Abdul Rehman

Director

28th May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dudley Plastics, Plumbing and Bathrooms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08236775 . The registered office is 70 King Street , Dudley, DY2 8QA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Fixtures & Fittings	15% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Dudley Plastics, Plumbing and Bathrooms Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 September 2024	1,750	6,505	8,255

As at 31 August 2025	1,750	6,505	8,255

Depreciation
As at 1 September 2024	988	3,533	4,521
Provided during the period	114	445	559

As at 31 August 2025	1,102	3,978	5,080

Net Book Value
As at 31 August 2025	648	2,527	3,175

As at 1 September 2024	762	2,972	3,734

5. Stocks

	2025	2024
	£	£
Finished goods	206,200	219,850

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,613	3,400
Prepayments and accrued income	1,280	585
Other debtors	408,690	277,549

	412,583	281,534

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Dudley Plastics, Plumbing and Bathrooms Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	215,708	114,877
Bank loans and overdrafts	17,288	10,000
Corporation tax	30,166	20,895
Other taxes and social security	2,150	1,150
VAT	12,463	510
Net wages	4,656	6,021
Other creditors	146,779	231,357
Accruals and deferred income	885	830
Director's loan account	42,046	36,117

	472,141	421,757

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	47,371	7,500

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

10. Related Party Transactions

As of 31 August 2025, there were amounts owed by entities in which the director has a material interest of £318,879 (2024: £242,977). During the period, there were purchases from these entities of £31,332 (2024: £13,500) and sales to these entities of £9,500 (2024: £nil).

As of 31 August 2025, there were amounts owed to entities under common control of £37,211 (2024: £170,690) and amounts owed from these entities of £89,615 (2024: £34,413). During this period, there were purchases from these entities of £260,806 (2024: £465,155) and sales to these entities of £123,069 (2024: £261,388).

As of 31 August 2025, there were amounts owed to entities in which a relative of the director has a controlling interest of £109,568 (2024: £60,667). During this period, there were purchases from these entities of £37,718 (2024: £25,125) and sales to these entities of £30 (2024: £nil).

All amounts owed above are interest free and repayable on demand.

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