REGISTERED NUMBER: 05294256 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

SJS Plumbing & Heating Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

22,586

31,101

CURRENT ASSETS

Debtors

5

19,884

29,126

Cash at bank

75,182

18,663

95,066

47,789

CREDITORS

Amounts falling due within one year

6

66,227

38,611

NET CURRENT ASSETS

28,839

9,178

TOTAL ASSETS LESS CURRENT LIABILITIES

51,425

40,279

CREDITORS

Amounts falling due after more than one year

7

(41,561

)

(33,482

)

PROVISIONS FOR LIABILITIES

9

(3,455

)

(5,909

)

NET ASSETS

6,409

888

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

6,309

788

SHAREHOLDERS' FUNDS

6,409

888

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 director acknowledges his 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 director and authorised for issue on 23 July 2026 and were signed by:

S J Sinclair - Director

1.	STATUTORY INFORMATION

SJS Plumbing & Heating Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05294256

Registered office:

59 Conybeare Road

Barrington

Cambridge

CB22 7AE

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

742

4,821

37,387

1,230

44,180

Additions

-

-

28,528

-

28,528

Disposals

-

-

(37,387

)

-

(37,387

)

At 31 March 2026

742

4,821

28,528

1,230

35,321

DEPRECIATION

At 1 April 2025

507

3,553

7,789

1,230

13,079

Charge for year

59

254

7,132

-

7,445

Eliminated on disposal

-

-

(7,789

)

-

(7,789

)

At 31 March 2026

566

3,807

7,132

1,230

12,735

NET BOOK VALUE

At 31 March 2026

176

1,014

21,396

-

22,586

At 31 March 2025

235

1,268

29,598

-

31,101

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

3,707

2,420

Other debtors

15,278

26,187

Prepayments

899

519

19,884

29,126

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts (see note 8)

5,882

5,882

Hire purchase contracts

3,387

1,574

Trade creditors

20,164

12,700

Tax

4,640

897

Social security and other taxes

352

260

VAT

15,458

5,071

Other creditors

14,171

10,129

Accrued expenses

2,173

2,098

66,227

38,611

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans (see note 8)

20,976

27,421

Hire purchase contracts

20,585

6,061

41,561

33,482

31.3.26

31.3.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,892

8.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

£

Amounts falling due within one year or on demand:

Bank loans

5,882

5,882

Amounts falling due between one and two years:

Bank loans - 1-2 years

5,882

5,882

Amounts falling due between two and five years:

Bank loans - 2-5 years

15,094

17,647

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,892

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

3,455

5,909

Deferred

tax

£

Balance at 1 April 2025

5,909

Credit to Income Statement during year

(2,454

)

Balance at 31 March 2026

3,455

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 April 2025

788

Profit for the year

41,721

Dividends

(36,200

)

At 31 March 2026

6,309

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £36,200 (2025 - £28,500) were paid to the director .

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Sinclair.