Foxy Plumbing & Heating Limited 31/10/2025 iXBRL

Company registration number: 12238221

Foxy Plumbing & Heating Limited

Unaudited filleted financial statements

31 October 2025

Foxy Plumbing & Heating Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Foxy Plumbing & Heating Limited

Directors and other information


	Director	Mr Daniel Cummins


	Company number	12238221


	Registered office	Minster On Sea
		Sheerness
		Kent
		ME12 2RS


	Accountants	Murphy Collins Limited
		Sovereign House
		82 West Street
		Rochford
		Essex
		SS4 1AS

Foxy Plumbing & Heating Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Foxy Plumbing & Heating Limited

Year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Foxy Plumbing & Heating Limited for the year ended 31 October 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Foxy Plumbing & Heating Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Foxy Plumbing & Heating Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Foxy Plumbing & Heating Limited and its director as a body for our work or for this report.

It is your duty to ensure that Foxy Plumbing & Heating Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Foxy Plumbing & Heating Limited. You consider that Foxy Plumbing & Heating Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Foxy Plumbing & Heating Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Murphy Collins Limited

Chartered Accountants

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

5 June 2026

Foxy Plumbing & Heating Limited

Statement of financial position

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	7	-		4,560
		_______		_______
			-		4,560

Current assets
Debtors	8	14,302		15,224
Cash at bank and in hand		7,004		14,283
		_______		_______
		21,306		29,507
Creditors: amounts falling due
within one year	9	( 19,281)		( 23,852)
		_______		_______
Net current assets			2,025		5,655
			_______		_______
Total assets less current liabilities			2,025		10,215


Provisions for liabilities	10		( 149)		-

			_______		_______
Net assets			1,876		10,215
			_______		_______

Capital and reserves
Called up share capital	12		1		1
Profit and loss account			1,875		10,214
			_______		_______
Shareholders funds			1,876		10,215
			_______		_______

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 June 2026 , and are signed on behalf of the board by:

Mr Daniel Cummins

Director

Company registration number: 12238221

Foxy Plumbing & Heating Limited

Statement of changes in equity

Year ended 31 October 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 November 2023	1	2,477	2,478

Profit for the year		21,534	21,534
	_______	_______	_______
Total comprehensive income for the year	-	21,534	21,534

Dividends paid and payable		( 13,797)	( 13,797)
	_______	_______	_______
Total investments by and distributions to owners	-	( 13,797)	( 13,797)

	_______	_______	_______
At 31 October 2024 and 1 November 2024	1	10,216	10,217

Profit for the year		24,061	24,061
	_______	_______	_______
Total comprehensive income for the year	-	24,061	24,061

Dividends paid and payable		( 32,402)	( 32,402)
	_______	_______	_______
Total investments by and distributions to owners	-	( 32,402)	( 32,402)

	_______	_______	_______
At 31 October 2025	1	1,875	1,876
	_______	_______	_______

Foxy Plumbing & Heating Limited

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Jenville Shurland Avenue, Minster On Sea, Sheerness, Kent, ME12 2RS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

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 the 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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£
Current tax:
UK current tax expense	5,958	1,302
	_______	_______

Deferred tax:
Origination and reversal of timing differences	149	-
	_______	_______
Tax on profit	6,107	1,302
	_______	_______

6. Dividends

Equity dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	32,402	13,797
	_______	_______

7. Tangible assets

	Motor vehicles	Total
	£	£
Cost
At 1 November 2024	33,000	33,000
Disposals	( 9,500)	( 9,500)
	_______	_______
At 31 October 2025	23,500	23,500
	_______	_______
Depreciation
At 1 November 2024	28,440	28,440
Charge for the year	2,302	2,302
Disposals	( 7,242)	( 7,242)
	_______	_______
At 31 October 2025	23,500	23,500
	_______	_______
Carrying amount
At 31 October 2025	-	-
	_______	_______
At 31 October 2024	4,560	4,560
	_______	_______

8. Debtors

	2025	2024
	£	£
Trade debtors	8,784	12,716
Other debtors	5,518	2,508
	_______	_______
	14,302	15,224
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,383	6,668
Corporation tax	5,958	1,302
Social security and other taxes	6,893	7,563
Other creditors	3,047	8,319
	_______	_______
	19,281	23,852
	_______	_______

10. Provisions

	Deferred tax (note 11)	Total
	£	£
At 1 November 2024	-	-
Additions	149	149
	_______	_______
At 31 October 2025	149	149
	_______	_______

11. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 10)	149	-
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	149	-
	_______	_______

12. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	1	1	1	1
	_______	_______	_______	_______

13. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Daniel Cummins	-	5,000	5,000
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Daniel Cummins	-	-	-
		_______	_______	_______

14. Controlling party

Mr Daniel Cummins is the controlling party.