HEATCRAFT_PLUMBING__HEATING_SERVICES_LIMITED_31_Mar_2026_companies_house_set_of

Company registration number:

04170892

HEATCRAFT (PLUMBING & HEATING SERVICES) LIMITED

Unaudited Abridged Financial Statements for the year ended

31 March 2026

HEATCRAFT (PLUMBING & HEATING SERVICES) LIMITED

Officers and Professional Advisers

Year ended

31 March 2026

Directors	Mr Michael Joyce
	Mr John Hargreaves

Company secretary

Mrs Sophie Joyce

Registered office

349 Bury Old Road

Prestwich

Manchester

M25 1PY

United Kingdom

Accountant	Adlers
	Chartered Accountants
	349 Bury Old Road Prestwich Manchester M25 1PY United Kingdom

HEATCRAFT (PLUMBING & HEATING SERVICES) LIMITED

Directors' Report

Year ended

31 March 2026

The directors present their report and the unaudited

abridged financial statements

of the company for the year ended 31 March 2026.

Directors

The directors who served the company during the year were as follows:

Mr Michael Joyce

Mr John Hargreaves

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on

16 July 2026

and signed on behalf of the board by:

Mr Michael Joyce

Director

HEATCRAFT (PLUMBING & HEATING SERVICES) LIMITED

Income Statement

Year ended

31 March 2026

		2026		2025
	Note	£		£
Turnover		3,070,604		3,519,468
Cost of sales		(2,119,696	)	(2,601,172	)
Gross profit		950,908		918,296
Administrative expenses		(766,665	)	(783,563	)
Operating profit		184,243		134,733
Other interest receivable and similar income		15,512		15,196
Interest payable and similar expenses		(3,234	)	(4,234	)
Profit before tax	4	196,521		145,695
Tax on profit		(52,777	)	(23,327	)
Profit for the financial year		143,744		122,368

The company has no other recognised items of income or expense other than the results for the year as set out above.

HEATCRAFT (PLUMBING & HEATING SERVICES) LIMITED

Statement of Income and Retained Earnings

Year ended

31 March 2026

	2026		2025
	£		£
Retained earnings at the start of the year	732,071		691,675
Profit for the financial year	143,744		122,368
Dividends declared and paid or payable during the year	(87,096	)	(81,972	)
Retained earnings at the end of the year	788,719		732,071

HEATCRAFT (PLUMBING & HEATING SERVICES) LIMITED

Abridged Statement of Financial Position

31 March 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	6	383,895		403,977
Current assets
Stocks		78,060		54,444
Debtors		276,109		357,158
Investments		157,000		-
Cash at bank and in hand		292,630		437,477
		803,799		849,079
Creditors: amounts falling due within one year		(382,665	)	(469,727	)
Net current assets		421,134		379,352
Total assets less current liabilities		805,029		783,329
Creditors: amounts falling due after more than one year		(16,203	)	(51,151	)
Net assets		788,826		732,178
Capital and reserves
Called up share capital		107		107
Profit and loss account		788,719		732,071
Shareholders funds		788,826		732,178

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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position for the year ended

31 March 2026

in accordance with Section 444(2A) of the Companies Act 2006.

These

abridged financial statements

have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These

abridged financial statements

were approved by the board of directors and authorised for issue on

16 July 2026

, and are signed on behalf of the board by:

Mr Michael Joyce

Director

Company registration number:

04170892

HEATCRAFT (PLUMBING & HEATING SERVICES) LIMITED

Notes to the Abridged Financial Statements

Year ended

31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

349 Bury Old Road

,

Prestwich

,

Manchester

,

M25 1PY

, United Kingdom.

2 Statement of compliance

These

abridged financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

abridged financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

abridged financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Profit before tax

Profit before tax is stated after charging/(crediting):

	2026		2025
	£		£
Depreciation of tangible assets	81,244		53,019

5 Average number of employees

The average number of persons employed by the company during the year was

30

(2025:

29

).

6 Fixed assets

	Tangible assets		Investments	Total
	£		£	£
Cost
At 1 April 2025	964,074		-	964,074
Additions	73,513		-	73,513
Disposals	(57,308	)	-	(57,308	)
At 31 March 2026	980,279		-	980,279
Depreciation
At 1 April 2025	560,097		-	560,097
Charge	81,245		-	81,245
Disposals	(44,958	)	-	(44,958	)
At 31 March 2026	596,384		-	596,384
Carrying amount
At 31 March 2026	383,895		-	383,895
At 31 March 2025	403,977		-	403,977