JB Heating Plumbing and Electrical Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11440080 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

JB Heating Plumbing and Electrical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Baker

R Baker

REGISTERED OFFICE:

794 High Street

Kingswinford

West Midlands

DY6 8BQ

REGISTERED NUMBER:

11440080 (England and Wales)

ACCOUNTANTS:

Dalton Pardoe Limited

Chartered Accountants

794 High Street

Kingswinford

West Midlands

DY6 8BQ

FIXED ASSETS

Tangible assets

4

21,726

28,940

CURRENT ASSETS

Debtors

5

19,487

14,636

Cash at bank

11,533

28,305

31,020

42,941

CREDITORS

Amounts falling due within one year

6

102,577

138,556

NET CURRENT LIABILITIES

(71,557

)

(95,615

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(49,831

)

(66,675

)

CREDITORS

Amounts falling due after more than one year

7

(15,662

)

(23,437

)

PROVISIONS FOR LIABILITIES

(4,128

)

(5,499

)

NET LIABILITIES

(69,621

)

(95,611

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

8

(69,721

)

(95,711

)

SHAREHOLDERS' FUNDS

(69,621

)

(95,611

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed by:

R Baker - Director

1.	STATUTORY INFORMATION

JB Heating Plumbing and Electrical Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 November 2024

and 31 October 2025

1,042

459

88,903

2,131

92,535

DEPRECIATION

At 1 November 2024

652

353

61,169

1,421

63,595

Charge for year

78

26

6,933

177

7,214

At 31 October 2025

730

379

68,102

1,598

70,809

NET BOOK VALUE

At 31 October 2025

312

80

20,801

533

21,726

At 31 October 2024

390

106

27,734

710

28,940

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

19,487

14,636

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

3,000

Hire purchase contracts

4,290

Trade creditors

1,032

902

Tax

28,160

31,345

Social security and other taxes

-

790

VAT

12,102

10,015

Directors' current accounts

53,093

87,369

Accrued expenses

900

845

102,577

138,556

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

Bank loans - 2-5 years

12,346

15,831

Hire purchase contracts

3,316

7,606

15,662

23,437

8.

RESERVES

Retained

earnings

£

At 1 November 2024

(95,711

)

Profit for the year

72,990

Dividends

(47,000

)

At 31 October 2025

(69,721

)

9.	RELATED PARTY DISCLOSURES

During the year £17,000 of directors loans owed to the directors were written off.

The directors are unconditionally releasing and waiving the company from its obligation to repay the specific loan amount of £17,000.

As the debt was released by a connected party it is exempt from tax under s358.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D Baker.