REGISTERED NUMBER: 05032579 (England and Wales)

Staffordshire Plumbing And Heating

Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Horan

D Coleman

Mrs C Horan

SECRETARY:

Mrs C Horan

REGISTERED OFFICE:

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

REGISTERED NUMBER:

05032579 (England and Wales)

ACCOUNTANTS:

Slaters & Co Accountants

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

FIXED ASSETS

Intangible assets

4

10,200

13,600

Tangible assets

5

291,253

329,779

Investment property

6

103,899

103,899

405,352

447,278

CURRENT ASSETS

Stocks

432,835

262,875

Debtors

7

1,518,630

1,756,403

Cash at bank and in hand

464,328

781,275

2,415,793

2,800,553

CREDITORS

Amounts falling due within one year

8

750,552

1,089,560

NET CURRENT ASSETS

1,665,241

1,710,993

TOTAL ASSETS LESS CURRENT LIABILITIES

2,070,593

2,158,271

CREDITORS

Amounts falling due after more than one year

9

(13,461

)

(42,750

)

PROVISIONS FOR LIABILITIES

(72,813

)

(82,445

)

NET ASSETS

1,984,319

2,033,076

CAPITAL AND RESERVES

Called up share capital

123

123

Share premium

67,897

67,897

Capital redemption reserve

10

10

Retained earnings

1,916,289

1,965,046

SHAREHOLDERS' FUNDS

1,984,319

2,033,076

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

K Horan - Director

1.	STATUTORY INFORMATION

Staffordshire Plumbing And Heating 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net invoice value of services provided, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2005, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at cost and represents fair value.

Stocks

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2025 - 29 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

85,000

AMORTISATION

At 1 April 2025

71,400

Charge for year

3,400

At 31 March 2026

74,800

NET BOOK VALUE

At 31 March 2026

10,200

At 31 March 2025

13,600

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

57,406

25,729

868,681

30,678

982,494

Additions

-

-

63,189

-

63,189

Disposals

-

-

(51,758

)

-

(51,758

)

At 31 March 2026

57,406

25,729

880,112

30,678

993,925

DEPRECIATION

At 1 April 2025

45,098

24,107

554,103

29,407

652,715

Charge for year

3,077

406

93,318

419

97,220

Eliminated on disposal

-

-

(47,263

)

-

(47,263

)

At 31 March 2026

48,175

24,513

600,158

29,826

702,672

NET BOOK VALUE

At 31 March 2026

9,231

1,216

279,954

852

291,253

At 31 March 2025

12,308

1,622

314,578

1,271

329,779

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

103,899

NET BOOK VALUE

At 31 March 2026

103,899

At 31 March 2025

103,899

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

787,306

950,507

Amounts owed by associates

185,143

256,068

Other debtors

546,181

549,828

1,518,630

1,756,403

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

29,569

40,569

Trade creditors

533,966

472,994

Taxation and social security

150,542

291,715

Other creditors

36,475

284,282

750,552

1,089,560

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

13,461

42,750

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

K Horan

Balance outstanding at start of year

510,714

-

Amounts advanced

19,950

510,714

Amounts repaid

(19,950

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

510,714

510,714

Interest is charged on the loan at 3.75% per annum.

11.	RELATED PARTY DISCLOSURES

The company has provided a loan to SPH Commercials Limited, a company in which Mr K Horan is a director/shareholder. The balance outstanding at the year end is £185,143 (£256,068 31/3/25), there is no fixed date of repayment, no interest is charged.