Wrights Plumbing And Heating Supplies Ltd

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

Registered number: 15284760

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		38,009		42,235

			38,009		42,235
CURRENT ASSETS
Stocks	5	188,553		91,908
Debtors	6	432,145		275,773
Cash at bank and in hand		14,607		78,141

		635,305		445,822
Creditors: Amounts Falling Due Within One Year	7	(606,862 )		(465,467 )

NET CURRENT ASSETS (LIABILITIES)			28,443		(19,645 )

TOTAL ASSETS LESS CURRENT LIABILITIES			66,452		22,590

NET ASSETS			66,452		22,590

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			66,352		22,490

SHAREHOLDERS' FUNDS			66,452		22,590

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Wrights Plumbing And Heating Supplies Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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 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 Christopher Wright

Director

30/06/2026

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

1. General Information

Wrights Plumbing And Heating Supplies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15284760 . The registered office is 19 Saxon Vale, Shipton By Beningbrough, York, North Yorkshire, YO30 1DE.

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	10% SL
Fixtures & Fittings	10% SL
Computer Equipment	25% SL

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. 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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Wrights Plumbing And Heating Supplies Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. 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: 5 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	629	38,609	4,850	44,088
Additions	393	529	-	922

As at 30 November 2025	1,022	39,138	4,850	45,010

Depreciation
As at 1 December 2024	37	1,052	764	1,853
Provided during the period	69	3,866	1,213	5,148

As at 30 November 2025	106	4,918	1,977	7,001

Net Book Value
As at 30 November 2025	916	34,220	2,873	38,009

As at 1 December 2024	592	37,557	4,086	42,235

5. Stocks

	30 November 2025	30 November 2024
	£	£
Stock	188,553	91,908

6. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Trade debtors	412,088	242,741
Other debtors	20,057	33,032

	432,145	275,773

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Wrights Plumbing And Heating Supplies Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Trade creditors	336,041	300,029
Bank loans and overdrafts	124,793	69,367
Other creditors	100,232	95,471
Taxation and social security	45,796	600

	606,862	465,467

8. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	100	100

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	30 November 2025	30 November 2024
	£	£
Not later than one year	25,000	25,000
Later than one year and not later than five years	54,153	79,153

	79,153	104,153

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