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Registered number: 14045586
A Johnson Heating And Plumbing Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14045586
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,400 19,584
49,400 19,584
CURRENT ASSETS
Stocks 5 3,000 3,000
Debtors 6 12,628 27,673
Cash at bank and in hand 14,572 -
30,200 30,673
Creditors: Amounts Falling Due Within One Year 7 (32,470 ) (34,935 )
NET CURRENT ASSETS (LIABILITIES) (2,270 ) (4,262 )
TOTAL ASSETS LESS CURRENT LIABILITIES 47,130 15,322
Creditors: Amounts Falling Due After More Than One Year 8 (35,237 ) (11,081 )
NET ASSETS 11,893 4,241
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 11,892 4,240
SHAREHOLDERS' FUNDS 11,893 4,241
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For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A R Johnson
Director
02/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
A Johnson Heating And Plumbing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14045586 . The registered office is 33 Christ Church Way, Evesham, Worcestershire, WR11 2BH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. 
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 2)
1 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 2,298 26,185 475 1,496 30,454
Additions - 36,395 - 167 36,562
As at 31 March 2026 2,298 62,580 475 1,663 67,016
Depreciation
As at 1 April 2025 975 8,734 186 975 10,870
Provided during the period 331 5,879 58 478 6,746
As at 31 March 2026 1,306 14,613 244 1,453 17,616
Net Book Value
As at 31 March 2026 992 47,967 231 210 49,400
As at 1 April 2025 1,323 17,451 289 521 19,584
5. Stocks
2026 2025
£ £
Stock 500 500
Work in progress 2,500 2,500
3,000 3,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 86 4,360
Other debtors 12,542 23,313
12,628 27,673
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 11,279 6,340
Bank loans and overdrafts - 16,603
Other creditors 1,297 -
Taxation and social security 19,894 11,992
32,470 34,935
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 35,237 11,081
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,279 6,340
Later than one year and not later than five years 35,237 11,081
46,516 17,421
46,516 17,421
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
During the year the company advanced its directors the sum of £12,542 (2024, £23,015). The loan is repayable on demand and charged an interest has not been charged.
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