Churchill Plumbing & Heating (Midlands) Limited Filleted accounts for Companies House (small and micro)

STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Churchill Plumbing & Heating (Midlands) Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

COMPANY REGISTRATION NUMBER: 06396863

CHURCHILL PLUMBING & HEATING (MIDLANDS) LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 October 2025

CHURCHILL PLUMBING & HEATING (MIDLANDS) LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF CHURCHILL PLUMBING & HEATING (MIDLANDS) LIMITED

YEAR ENDED 31 OCTOBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Churchill Plumbing & Heating (Midlands) Limited for the year ended 31 October 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors

Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN

16 July 2026

CHURCHILL PLUMBING & HEATING (MIDLANDS) LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	4		5,749		6,387

Current assets

Debtors	8,032		7,282

Creditors: amounts falling due within one year	26,566		25,958
	------------		------------
Net current liabilities		18,534		18,676
		------------		------------
Total assets less current liabilities		( 12,785)		( 12,289)
		------------		------------
Net liabilities		( 12,785)		( 12,289)
		------------		------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 12,885)	( 12,389)
	------------	------------
Shareholders deficit	( 12,785)	( 12,289)
	------------	------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

CHURCHILL PLUMBING & HEATING (MIDLANDS) LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

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:

J E Brooks
Director

Company registration number: 06396863

CHURCHILL PLUMBING & HEATING (MIDLANDS) LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lifford Hall, Lifford Lane, Kings Norton, Birmingham, B30 3JN.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The member's attention is drawn to the deficit shown on the statement of financial position. The accounts have been prepared on the going concern basis, following assurances from the director of their continued support.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, 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.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	10% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Tangible assets

	£
Cost
At 1 November 2024 and 31 October 2025	38,300
	------------
Depreciation
At 1 November 2024	31,913
Charge for the year	638
	------------
At 31 October 2025	32,551
	------------
Carrying amount
At 31 October 2025	5,749
	------------
At 31 October 2024	6,387
	------------

5. Director's advances, credits and guarantees

Amounts owed to the director at the balance sheet date are included in creditors and amounted to £25,666 (2024: £25,059).

6. Related party transactions

During the year the company charged £750 (2024: £750) for management charges to Ace Environmental Services (UK) Limited, a company of which J E Brooks is a director. At the balance sheet date £8,032 (2024: £7,282) was owed by Ace Environmental Services (UK) Limited.