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Registered Number: 13195347
England and Wales
SOUTH HAMS PLUMBING & HEATING LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

SOUTH HAMS PLUMBING & HEATING LTD Contents Page For the year ended 30 September 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

SOUTH HAMS PLUMBING & HEATING LTD Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 562,500 |  | 0
Tangible fixed assets | 4 | 35,882 |  | 0
|  | 598,382 |  | 0
Current assets |  |  |
Debtors |  | 205,099 |  | 2
Cash at bank and in hand |  | 43,416 |  | 0
|  | 248,515 |  | 2
Creditors: amount falling due within one year |  | (327,076) |  | 0
Net current assets |  | (78,561) |  | 2
Total assets less current liabilities |  | 519,821 |  | 2
Creditors: amount falling due after more than one year |  | (429,747) |  | 0
Net assets |  | 90,074 |  | 2
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 90,072 |  | 0
Shareholders' funds |  | 90,074 |  | 2
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 06 June 2026 and were signed on its behalf by:
------------------------------- Mr J P Blackler Director
1

SOUTH HAMS PLUMBING & HEATING LTD Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information SOUTH HAMS PLUMBING & HEATING LTD is a private company, limited by shares, registered in England and Wales, registration number 13195347, registration address C3 Apollo Court, Neptune Park, Plymouth, PL4 0SJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc | 10 - 12.5%
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 0).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 October 2024 | - |  | -
Additions | 625,000 |  | 625,000
Disposals | - |  | -
At 30 September 2025 | 625,000 |  | 625,000
Amortisation
At 01 October 2024 | - |  | -
Charge for year | 62,500 |  | 62,500
On disposals | - |  | -
At 30 September 2025 | 62,500 |  | 62,500
Net book values
At 30 September 2025 | 562,500 |  | 562,500
At 30 September 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and machinery etc |  | Total
| £ |  | £
At 01 October 2024 | - |  | -
Additions | 40,109 |  | 40,109
Disposals | - |  | -
At 30 September 2025 | 40,109 |  | 40,109
Depreciation
At 01 October 2024 | - |  | -
Charge for year | 4,227 |  | 4,227
On disposals | - |  | -
At 30 September 2025 | 4,227 |  | 4,227
Net book values
Closing balance as at 30 September 2025 | 35,882 |  | 35,882
Opening balance as at 01 October 2024 | - |  | -
2