Company Registration No. 06298043 (England and Wales)
BHS Plumbers Merchants Limited
Unaudited accounts
for the period from 1 October 2025 to 30 June 2026
BHS Plumbers Merchants Limited
Unaudited accounts
Contents
BHS Plumbers Merchants Limited
Statement of financial position
as at 30 June 2026
Tangible assets
3,206
3,847
Cash at bank and in hand
1,162
5,007
Creditors: amounts falling due within one year
(19,140)
(24,273)
Net current (liabilities)/assets
(17,473)
12,053
Total assets less current liabilities
(14,267)
15,900
Creditors: amounts falling due after more than one year
-
(6,687)
Net (liabilities)/assets
(14,267)
9,213
Called up share capital
100
100
Profit and loss account
(14,367)
9,113
Shareholders' funds
(14,267)
9,213
For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 July 2026 and were signed on its behalf by
Stephen Tait
Director
Company Registration No. 06298043
BHS Plumbers Merchants Limited
Notes to the Accounts
for the period from 1 October 2025 to 30 June 2026
BHS Plumbers Merchants Limited is a private company, limited by shares, registered in England and Wales, registration number 06298043. The registered office is C/O, 151 Trafalgar Road, London, SE10 9TX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
20% reducing balance basis
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
BHS Plumbers Merchants Limited
Notes to the Accounts
for the period from 1 October 2025 to 30 June 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2025
46,779
11,301
1,334
59,414
At 30 June 2026
46,779
11,301
1,334
59,414
At 1 October 2025
43,084
11,301
1,182
55,567
Charge for the period
624
-
17
641
At 30 June 2026
43,708
11,301
1,199
56,208
At 30 June 2026
3,071
-
135
3,206
At 30 September 2025
3,695
-
152
3,847
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
10,163
4,075
Taxes and social security
-
786
Loans from directors
8,977
8,974
7
Creditors: amounts falling due after more than one year
2026
2025
The loan relates to a Bounce Back loan which is unsecured.
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
BHS Plumbers Merchants Limited
Notes to the Accounts
for the period from 1 October 2025 to 30 June 2026
9
Average number of employees
During the period the average number of employees was 2 (2025: 2).