WELLAND PLUMBING & HEATING LTD


Director	THOMAS, Wayne


Registered Address	Unit 11 Broadgate House
	Westlode Street
	Spalding
	PE11 2AF


Registered Number	09665578 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,233		-
			1,233		-
Current assets
Debtors		4,344		8,077
Cash at bank and on hand		49,037		24,461
		53,381		32,538
Creditors amounts falling due within one year	4	(38,237)		(35,218)
Net current assets (liabilities)			15,144		(2,680)
Total assets less current liabilities			16,377		(2,680)
Net assets			16,377		(2,680)
Capital and reserves
Profit and loss account			16,377		(2,680)
Shareholders' funds			16,377		(2,680)

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 July 2026, and are signed on its behalf by:

THOMAS, Wayne
Director
Registered Company No. 09665578

WELLAND PLUMBING & HEATING LTD

Notes to the Financial Statements
for the year ended 30 June 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Vehicles	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 25	2,293	20,998	625	23,916
Additions	-	1,850	-	1,850
At 30 June 26	2,293	22,848	625	25,766
Depreciation and impairment
At 01 July 25	2,293	20,998	625	23,916
Charge for year	-	617	-	617
At 30 June 26	2,293	21,615	625	24,533
Net book value
At 30 June 26	-	1,233	-	1,233
At 30 June 25	-	-	-	-

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	17,619	6,069
Taxation and social security	19,820	29,135
Other creditors	798	14
Total	38,237	35,218


	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.