Keppel Plumbing and Gas Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06667871 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

KEPPEL PLUMBING AND GAS SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G I Meadows

J C Meadows

I Winterbottom

REGISTERED OFFICE:

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

REGISTERED NUMBER:

06667871 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

25,423

19,280

25,423

19,280

CURRENT ASSETS

Debtors

6

85,172

111,002

Cash at bank

60,551

28,346

145,723

139,348

CREDITORS

Amounts falling due within one year

7

58,701

70,533

NET CURRENT ASSETS

87,022

68,815

TOTAL ASSETS LESS CURRENT
LIABILITIES

112,445

88,095

CREDITORS

Amounts falling due after more than one
year

8

-

(5,103

)

PROVISIONS FOR LIABILITIES

(3,913

)

(5,251

)

NET ASSETS

108,532

77,741

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

108,432

77,641

SHAREHOLDERS' FUNDS

108,532

77,741

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

G I Meadows - Director

I Winterbottom - Director

1.	STATUTORY INFORMATION

Keppel Plumbing and Gas Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents plumbing and gas services provided and is recognised on the completion of work performed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been fully amortised over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

9,000

AMORTISATION

At 1 April 2025

and 31 March 2026

9,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

45,133

Additions

13,000

Disposals

(18,793

)

At 31 March 2026

39,340

DEPRECIATION

At 1 April 2025

25,853

Charge for year

5,337

Eliminated on disposal

(17,273

)

At 31 March 2026

13,917

NET BOOK VALUE

At 31 March 2026

25,423

At 31 March 2025

19,280

The net book value of tangible fixed assets includes £ 12,592 (2025 - £ 16,790 ) in respect of assets held under hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

23,391

64,592

Other debtors

61,781

46,410

85,172

111,002

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Hire purchase contracts

5,103

4,586

Trade creditors

5,638

-

Taxation and social security

26,587

30,878

Other creditors

21,373

35,069

58,701

70,533

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Hire purchase contracts

-

5,103

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

Hire purchase contracts

5,103

9,689

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

100

Ordinary

£1

100