B Welch Plumbing & Heating Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09478750 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

B Welch Plumbing & Heating Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

A J Welch

Mrs E C Welch

REGISTERED OFFICE:

74 Beltinge Road

Herne Bay

Kent

CT6 6BD

REGISTERED NUMBER:

09478750 (England and Wales)

ACCOUNTANTS:

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

FIXED ASSETS

Tangible assets

4

46,825

61,308

CURRENT ASSETS

Debtors

5

52,329

44,310

Cash at bank and in hand

63,234

87,230

115,563

131,540

CREDITORS

Amounts falling due within one year

6

37,991

59,180

NET CURRENT ASSETS

77,572

72,360

TOTAL ASSETS LESS CURRENT
LIABILITIES

124,397

133,668

CREDITORS

Amounts falling due after more than one year

7

5,000

15,000

NET ASSETS

119,397

118,668

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

119,297

118,568

SHAREHOLDERS' FUNDS

119,397

118,668

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 8 July 2026 and were signed on its behalf by:

A J Welch - Director

Mrs E C Welch - Director

1.	STATUTORY INFORMATION

B Welch Plumbing & Heating Ltd 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.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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.

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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

21,192

91,310

2,015

114,517

DEPRECIATION

At 1 April 2025

14,170

38,389

650

53,209

Charge for year

1,051

13,229

203

14,483

At 31 March 2026

15,221

51,618

853

67,692

NET BOOK VALUE

At 31 March 2026

5,971

39,692

1,162

46,825

At 31 March 2025

7,022

52,921

1,365

61,308

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

7,672

-

Amounts owed by group undertakings

40,000

VAT

4,657

4,310

52,329

44,310

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

10,000

Trade creditors

2,010

885

Tax

5,345

31,329

Social security and other taxes

15,452

16,816

Directors' current accounts

5,184

150

37,991

59,180

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans - 1-2 years

5,000

10,000

Bank loans - 2-5 years

-

5,000

15,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

9.

RESERVES

Retained

earnings

£

At 1 April 2025

118,568

Profit for the year

10,729

Dividends

(10,000

)

At 31 March 2026

119,297

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

8 July 2026