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Registered Number: 11242843
England and Wales
Filleted Accounts
for the year ended 31 July 2025
for
PS PLUMBING & BATHROOMS SPECIALIST LIMITED

PS Plumbing & Bathrooms Specialist Limited Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 10,180 |  | 13,573
|  | 10,180 |  | 13,573
Current assets |  |  |
Debtors | 4 | 33,811 |  | 37,549
Cash at bank and in hand |  | 535 |  | 9,042
|  | 34,346 |  | 46,591
Creditors: amount falling due within one year | 5 | (4,529) |  | (11,796)
Net current assets |  | 29,817 |  | 34,795
Total assets less current liabilities |  | 39,997 |  | 48,368
Provisions for liabilities | 6 | (114) |  | (114)
Net assets |  | 39,883 |  | 48,254
Capital and reserves |  |  |
Called up share capital | 7 | 1 |  | 1
Profit and loss account |  | 39,882 |  | 48,253
Shareholders' funds |  | 39,883 |  | 48,254
For the year ended 31 July 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 05 July 2026 and were signed by:
------------------------------- Paul Smith Director
1

PS Plumbing & Bathrooms Specialist Limited Notes to the Financial Statements For the year ended 31 July 2025
General Information PS Plumbing & Bathrooms Specialist Limited is a private company, limited by shares, registered in England and Wales, registration number 11242843, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 August 2024 | 28,381 |  | 7,000 |  | 35,381
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 July 2025 | 28,381 |  | 7,000 |  | 35,381
Depreciation
At 01 August 2024 | 17,238 |  | 4,570 |  | 21,808
Charge for year | 2,786 |  | 607 |  | 3,393
On disposals | - |  | - |  | -
At 31 July 2025 | 20,024 |  | 5,177 |  | 25,201
Net book values
Closing balance as at 31 July 2025 | 8,357 |  | 1,823 |  | 10,180
Opening balance as at 01 August 2024 | 11,143 |  | 2,430 |  | 13,573
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 33,811 |  | 37,549
| 33,811 |  | 37,549
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 4,455 |  | 5,353
PAYE & Social Security | 74 |  | -
Directors' Current Accounts | - |  | 6,443
| 4,529 |  | 11,796
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 114 |  | 114
| 114 |  | 114
7. | Share Capital Authorised 1 Ordinary share of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
2