Cheshire Plumbing Centre (UK) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04240335

Cheshire Plumbing Centre (UK) Limited

Filleted Unaudited Abridged Financial Statements

30 September 2025

Cheshire Plumbing Centre (UK) Limited

Abridged Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,140	3,587

Current assets

Stocks	33,908	32,843
Debtors	6,333	9,394
Cash at bank and in hand	347	434
	--------	--------
	40,588	42,671

Creditors: amounts falling due within one year	227,128		199,045
	---------		---------
Net current liabilities		186,540	156,374
		---------	---------
Total assets less current liabilities		( 184,400)	( 152,787)

Creditors: amounts falling due after more than one year		22,883	28,782

Provisions

Taxation including deferred tax	( 43,819)	( 38,430)
	---------	---------
Net liabilities	( 163,464)	( 143,139)
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 163,564)	( 143,239)
	---------	---------
Shareholders deficit	( 163,464)	( 143,139)
	---------	---------

These abridged 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 abridged statement of income and retained earnings has not been delivered.

For the year ending 30 September 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 abridged financial statements for the year in question in accordance with section 476 ;

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

Cheshire Plumbing Centre (UK) Limited

Abridged Statement of Financial Position (continued)

30 September 2025

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 24 June 2026 , and are signed on behalf of the board by:

Mr T Fesmer
Director

Company registration number: 04240335

Cheshire Plumbing Centre (UK) Limited

Notes to the Abridged Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 3 Wolfe Close, Parkgate Industrial Estate, Knutsford, Cheshire, WA16 8XJ.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover represents the invoiced value of goods sold over the counter and to account customers excluding Value Added Tax. Turnover is recognised on a strict daily basis.

Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost and are subsequently stated at cost less accumulated depreciation.

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:

Showroom equipment	-	10% straight line
Furniture and fittings	-	10% straight line
Motor vehicles	-	20% straight line
Office equipment	-	20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

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

5. Tangible assets

	£
Cost
At 1 October 2024	36,451
Disposals	( 15,155)
	--------
At 30 September 2025	21,296
	--------
Depreciation
At 1 October 2024	32,864
Charge for the year	1,447
Disposals	( 15,155)
	--------
At 30 September 2025	19,156
	--------
Carrying amount
At 30 September 2025	2,140
	--------
At 30 September 2024	3,587
	--------

6. Operating leases

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

	2025	2024
	£	£
Not later than 1 year	32,500	–
Later than 1 year and not later than 5 years	53,969	–
	--------	----
	86,469	–
	--------	----