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Company No: 10080205 (England and Wales)

# C B (TOTTENHAM) PLUMBING AND HEATING MERCHANTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

C B (TOTTENHAM) PLUMBING AND HEATING MERCHANTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

C B (TOTTENHAM) PLUMBING AND HEATING MERCHANTS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2026
C B (TOTTENHAM) PLUMBING AND HEATING MERCHANTS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2026

DIRECTORS | Becky Emily Ponsford
| Christopher David Ponsford

REGISTERED OFFICE | 8 Rangemoor Road
| Tottenham
| London
| N15 4NG
| United Kingdom

COMPANY NUMBER | 10080205 (England and Wales)

CHARTERED ACCOUNTANTS | Gascoynes
| Gascoyne House
| Moseleys Farm Business Centre
| Fornham All Saints
| Bury St Edmunds
| Suffolk
| IP28 6JY

C B (TOTTENHAM) PLUMBING AND HEATING MERCHANTS LIMITED

## BALANCE SHEET

As at 31 March 2026
C B (TOTTENHAM) PLUMBING AND HEATING MERCHANTS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets |  | 0 |  | 5,000
Tangible assets | 3 | 10,037 |  | 12,198
|  | 10,037 |  | 17,198
Current assets |  |  |  |
Stocks | 4 | 408,572 |  | 424,168
Debtors | 5 | 75,392 |  | 80,953
Cash at bank and in hand |  | 90,859 |  | 110,719
|  | 574,823 |  | 615,840
Creditors: amounts falling due within one year | 6 | ( 225,836) |  | ( 245,730)
Net current assets |  | 348,987 |  | 370,110
Total assets less current liabilities |  | 359,024 |  | 387,308
Net assets |  | 359,024 |  | 387,308
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 358,924 |  | 387,208
Total shareholders' funds |  | 359,024 |  | 387,308

For the financial year ending 31 March 2026 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 financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of C B (Tottenham) Plumbing and Heating Merchants Limited (registered number: 10080205) were approved and authorised for issue by the Board of Directors on 25 June 2026. They were signed on its behalf by:

Becky Emily Ponsford Director |

C B (TOTTENHAM) PLUMBING AND HEATING MERCHANTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
C B (TOTTENHAM) PLUMBING AND HEATING MERCHANTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

C B (Tottenham) Plumbing and Heating Merchants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 8 Rangemoor Road, Tottenham, London, N15 4NG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | not amortised

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance
Computer equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 7 |  | 7

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2025 | 4,668 |  | 24,467 |  | 2,000 |  | 5,869 |  | 37,004
Additions | 0 |  | 0 |  | 0 |  | 1,025 |  | 1,025
At 31 March 2026 | 4,668 |  | 24,467 |  | 2,000 |  | 6,894 |  | 38,029
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2025 | 2,011 |  | 16,806 |  | 1,850 |  | 4,139 |  | 24,806
Charge for the financial year | 718 |  | 1,915 |  | 38 |  | 515 |  | 3,186
At 31 March 2026 | 2,729 |  | 18,721 |  | 1,888 |  | 4,654 |  | 27,992
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2026 | 1,939 |  | 5,746 |  | 112 |  | 2,240 |  | 10,037
At 31 March 2025 | 2,657 |  | 7,661 |  | 150 |  | 1,730 |  | 12,198

#### 4. Stocks

| 2026 |  | 2025
| £ |  | £
Stocks | 408,572 |  | 424,168

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 52,662 |  | 58,247
Prepayments | 22,730 |  | 22,706
| 75,392 |  | 80,953

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 185,785 |  | 212,868
Taxation and social security | 19,584 |  | 23,900
Other creditors | 20,467 |  | 8,962
| 225,836 |  | 245,730

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100