Chelmsford Plumbing Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10473806

Chelmsford Plumbing Services Limited

Filleted Unaudited Financial Statements

31 December 2025

Chelmsford Plumbing Services Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Chelmsford Plumbing Services Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		1,869		1,813

Current assets

Debtors	7	744	415
Cash at bank and in hand		19,966	30,752
		--------	--------
		20,710	31,167

Creditors: amounts falling due within one year	8	26,632		27,775
		--------		--------
Net current (liabilities)/assets			( 5,922)		3,392
			-------		-------
Total assets less current liabilities			( 4,053)		5,205
			-------		-------
Net (liabilities)/assets			( 4,053)		5,205
			-------		-------

Capital and reserves

Called up share capital	9	10	10
Profit and loss account		( 4,063)	5,195
		-------	-------
Shareholders (deficit)/funds		( 4,053)	5,205
		-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Chelmsford Plumbing Services Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

Mr A B Barkham
Director

Company registration number: 10473806

Chelmsford Plumbing Services Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis which is dependent upon the continued support of the director. The director has indicated his willingness to support the company in the foreseeable future by ensuring sufficient funds are available for the company to continue trading. Therefore the director considers the going concern basis is appropriate.

Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced during the year, net of discounts and Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	20% straight line
Equipment	-	20% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Dividends

Dividends paid during the year (excluding those for which a liability existed at the end of the prior year):

	2025	2024
	£	£
Dividends on equity shares	43,199	43,273
	--------	--------

During the year the company paid dividends in excess of its distributable profit in contravention of section 830 of the Companies Act 2006. The director was not aware that this had occurred at the time the dividend was paid. The error occurred owing to a miscalculation of the profits. The shareholders are aware of their responsibilities.

6. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 January 2025	7,600	3,746	11,346
Additions	–	665	665
	-------	-------	--------
At 31 December 2025	7,600	4,411	12,011
	-------	-------	--------
Depreciation
At 1 January 2025	7,600	1,933	9,533
Charge for the year	–	609	609
	-------	-------	--------
At 31 December 2025	7,600	2,542	10,142
	-------	-------	--------
Carrying amount
At 31 December 2025	–	1,869	1,869
	-------	-------	--------
At 31 December 2024	–	1,813	1,813
	-------	-------	--------

7. Debtors

	2025	2024
	£	£
Prepayments and accrued income	744	415
	----	----

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	59	454
Accruals and deferred income	5,383	2,531
Corporation tax	7,948	11,371
Social security and other taxes	11,009	11,344
Director loan accounts	713	599
Other creditors	1,520	1,476
	--------	--------
	26,632	27,775
	--------	--------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 0.025 each	400	10	400	10
	----	----	----	----

10. Related party transactions

At the year end the company owed the director £713 (2024: £599) in the form of a loan account. This loan, which is shown amongst creditors, is interest free and repayable on demand.