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Mike Dalzell Plumbing and Heating Engineer Ltd

Registered Number
05658650
(England and Wales)

Unaudited Financial Statements for the Period ended
30 April 2026

Mike Dalzell Plumbing and Heating Engineer Ltd
Company Information
for the period from 1 January 2025 to 30 April 2026

Director | Michael Birkett Dalzell

Company Secretary | Helen Dalzell

Registered Address | Ash Hayes
| Ambleside Road
| Keswick
| CA12 4DN

Registered Number | 05658650 (England and Wales)

Mike Dalzell Plumbing and Heating Engineer Ltd
Statement of Financial Position
30 April 2026

| Notes | 30 Apr 2026 |  | 31 Dec 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | - |  |  |  | 1,532
|  |  |  | - |  |  |  | 1,532
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 650 |  |  |  | 360 |  |
Debtors | 5 | 5,757 |  |  |  | 3,980 |  |
Cash at bank and on hand |  | 4,383 |  |  |  | 2,606 |  |
|  | 10,790 |  |  |  | 6,946 |  |
Creditors amounts falling due within one year | 6 | (4,853) |  |  |  | (5,377) |  |
Net current assets (liabilities) |  |  |  | 5,937 |  |  |  | 1,569
Total assets less current liabilities |  |  |  | 5,937 |  |  |  | 3,101
Net assets |  |  |  | 5,937 |  |  |  | 3,101
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 5,837 |  |  |  | 3,001
Shareholders' funds |  |  |  | 5,937 |  |  |  | 3,101

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 June 2026, and are signed on its behalf by:
Michael Birkett Dalzell Director Registered Company No. 05658650

Mike Dalzell Plumbing and Heating Engineer Ltd
Notes to the Financial Statements
for the period ended 30 April 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| 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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Vehicles | 25
| Office Equipment | 15

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 5,995 |  | 6,028 |  | 12,023
| Disposals | (5,995) |  | (6,028) |  | (12,023)
| Depreciation and impairment
| At 01 January 25 | 4,572 |  | 5,919 |  | 10,491
| Charge for year | 445 |  | 21 |  | 466
| On disposals | (5,017) |  | (5,940) |  | (10,957)
| Net book value
| At 30 April 26 | - |  | - |  | -
| At 31 December 24 | 1,423 |  | 109 |  | 1,532

4. | Stocks
--- | ---

|  | 2026 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 650 |  | 360
| Total | 650 |  | 360

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 179 |  | 3,639
| Other debtors | 5,463 |  | -
| Prepayments and accrued income | 115 |  | 341
| Total | 5,757 |  | 3,980

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 3,653 |  | 4,078
| Other creditors | - |  | 399
| Accrued liabilities and deferred income | 1,200 |  | 900
| Total | 4,853 |  | 5,377

7. | Directors advances, credits and guarantees
--- | ---
| Included within other debtors falling due within one year is £5,398 (2025 - £Nil) being the amount owed by the director. Net amounts advanced during the year were £5,797. These amounts were both repaid within nine months of the financial year. The loans were charged the official rate of interest were applicable and were repayable on demand.