ALBO PLUMBING & HEATING LTD Accounts






	ALBO PLUMBING & HEATING LTD
	Company No. 13593355

	Information for Filing with The Registrar
	31 August 2025

The Director presents his report and the accounts for the year ended 31 August 2025.

Principal activities

The principal activity of the company during the year under review was Plumbing, heat and air-conditioning installation.
-

Director

The Director who served at any time during the year was as follows:

X.Uka




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

X.Uka
Director
26 May 2026

at	31 August 2025
Company No.		13593355	Notes	2025	2024
				£	£
Fixed assets
	Tangible assets		5	2,866	3,200
				2,866	3,200
Current assets
	Investments		6	-	-
	Cash at bank and in hand			39,084	18,540
				39,084	18,540
Creditors: Amount falling due within one year			7	(11,862)	(6,768)
Net current assets				27,222	11,772
Total assets less current liabilities				30,088	14,972
Net assets				30,088	14,972

Capital and reserves
	Called up share capital			100	-
	Profit and loss account		8	29,988	14,972

Total equity				30,088	14,972


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 26 May 2026 and signed on its behalf by:
X.Uka
Director
26 May 2026

for the year ended 31 August 2025

1

General information

ALBO PLUMBING & HEATING LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13593355

Its registered office is:

43

Upton Lane

Forestgate

London

E7 9PA

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2

Accounting policies

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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. 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. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
		2025	2024
		Number	Number
	The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	6,867	-
		Total corporation tax	6,867.00	-

		Tax on profit on ordinary activities	6,867	-

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		6867	£	£
		Profit on ordinary activities before tax	21,883	13,125


		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	6,867	-
		Tax on profit on ordinary activities	6,867	-

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 September 2024	-	-	4,000	-	4,000
		Additions	-	-	-	583	583
		At 31 August 2025	-	-	4,000	583	4,583
		Depreciation
		At 1 September 2024	-	-	800	-	800
		Charge for the year	-	-	800	117	917
		At 31 August 2025	-	-	1,600	117	1,717
		Net book values
		At 31 August 2025	-	-	2,400	466	2,866
		At 31 August 2024	-	-	3,200	-	3,200

6

Current asset investments

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£
		Taxes and social security	6,668	-
		Loans from directors	3,295	5,768
		Accruals and deferred income	1,899	1,000
			11,862	6,768

8	Reserves
			Revaluation Reserve	Capital redemption reserve	Total other reserves
			£	£	£

		Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	-	4,000
			-	4,000

		Dividends by type:
		Equity dividends	-	4,000
			-	4,000

10

Transition to FRS 102

The impact from the transition to FRS 102 is as follows: