2024-10-01 2025-09-30 false Capium Accounts Production 1.1 08708323 2024-10-01 2025-09-30 08708323 bus:AbridgedAccounts 2024-10-01 2025-09-30 08708323 bus:FRS102 2024-10-01 2025-09-30 08708323 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 08708323 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08708323 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08708323 2024-10-01 2025-09-30 08708323 2025-09-30 08708323 bus:RegisteredOffice 2024-10-01 2025-09-30 08708323 core:WithinOneYear 2025-09-30 08708323 core:AfterOneYear 2025-09-30 08708323 1 2024-10-01 2025-09-30 08708323 bus:Director1 2024-10-01 2025-09-30 08708323 bus:Director1 2025-09-30 08708323 bus:Director1 2023-10-01 2024-09-30 08708323 bus:Director2 2024-10-01 2025-09-30 08708323 bus:Director2 2025-09-30 08708323 bus:Director2 2023-10-01 2024-09-30 08708323 bus:Director3 2024-10-01 2025-09-30 08708323 bus:Director3 2025-09-30 08708323 bus:Director3 2023-10-01 2024-09-30 08708323 bus:Director4 2024-10-01 2025-09-30 08708323 bus:Director4 2025-09-30 08708323 bus:Director4 2023-10-01 2024-09-30 08708323 2023-10-01 08708323 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 08708323 2023-10-01 2024-09-30 08708323 2024-09-30 08708323 core:WithinOneYear 2024-09-30 08708323 core:AfterOneYear 2024-09-30 08708323 bus:EntityAccountantsOrAuditors 2023-10-01 2024-09-30 08708323 core:MotorCars 2024-10-01 2025-09-30 08708323 core:MotorCars 2025-09-30 08708323 core:MotorCars 2024-09-30 08708323 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-09-30 08708323 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 08708323 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 08708323 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 08708323 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 08708323 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 08708323 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 08708323 core:Non-currentFinancialInstruments 2025-09-30 08708323 core:Non-currentFinancialInstruments 2024-09-30 08708323 core:ShareCapital 2025-09-30 08708323 core:ShareCapital 2024-09-30 08708323 core:RetainedEarningsAccumulatedLosses 2025-09-30 08708323 core:RetainedEarningsAccumulatedLosses 2024-09-30 08708323 dpl:Item1 2024-10-01 08708323 dpl:Item1 2025-09-30 08708323 dpl:Item1 2023-10-01 08708323 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Logo On Report
Registered Number: 08708323


 

 

 

HAMMOND & SONS ,GAS PLUMBING AND HEATING LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

Hammond & Sons ,Gas Plumbing and Heating Ltd
Contents Page
For the year ended 30 September 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
VELLENDER LEWIS ACCOUNTANTS LIMITED
30 September 2025



....................................................

VELLENDER LEWIS ACCOUNTANTS LIMITED
4 CAPRICORN CENTRE
CRANES FARM ROAD
Basildon
SS14 3JJ
13 July 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 26,620    31,317 
26,620    31,317 
Current assets      
Stocks 7,522    8,312 
Debtors 3,225    34,941 
Cash at bank and in hand (5,955)   (19,100)
4,792    24,153 
Creditors: amount falling due within one year (24,193)   (49,193)
Net current assets (19,401)   (25,040)
 
Total assets less current liabilities 7,219    6,277 
Creditors: amount falling due after more than one year 2    1 
Provisions for liabilities (6,655)   (5,950)
Net assets 566    328 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 466    228 
Shareholders' funds 566    328 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 13 July 2026 and were signed on its behalf by:


-------------------------------
George Hammond
Director
2
General Information
Hammond & Sons ,Gas Plumbing and Heating Ltd is a private company, limited by shares, registered in , registration number 08708323, registration address 178 Shoebury Road, Thorpe Bay, Essex, SS1 3RQ.

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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
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 15 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 4 (2024 : 4).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 October 2024 43,346    43,346 
Additions -    - 
Disposals -    - 
At 30 September 2025 43,346    43,346 
Depreciation
At 01 October 2024 12,029    12,029 
Charge for year 4,697    4,697 
On disposals -    - 
At 30 September 2025 16,726    16,726 
Net book values
Closing balance as at 30 September 2025 26,620    26,620 
Opening balance as at 01 October 2024 31,317    31,317 


3