REGISTERED NUMBER: 15245899 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

CJM HEATING & PLUMBING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Murphy

REGISTERED OFFICE:

12 Poplar Avenue

Bradshaw

Bolton

BL2 3EJ

REGISTERED NUMBER:

15245899 (England and Wales)

ACCOUNTANTS:

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

FIXED ASSETS

Tangible assets

5

16,637

20,796

CURRENT ASSETS

Debtors

6

30,013

12,925

Cash at bank

71,814

32,008

101,827

44,933

CREDITORS

Amounts falling due within one year

7

103,646

63,081

NET CURRENT LIABILITIES

(1,819

)

(18,148

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,818

2,648

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

14,808

2,638

SHAREHOLDERS' FUNDS

14,818

2,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 27 July 2026 and were signed by:

C Murphy - Director

1.	STATUTORY INFORMATION

CJM Heating & Plumbing 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

25,995

DEPRECIATION

At 1 November 2024

5,199

Charge for year

4,159

At 31 October 2025

9,358

NET BOOK VALUE

At 31 October 2025

16,637

At 31 October 2024

20,796

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Social security and other

taxes

29,587

12,838

VAT

426

87

30,013

12,925

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

1,320

-

Tax

16,217

1,840

Directors current account

80,009

60,241

Accrued expenses

6,100

1,000

103,646

63,081

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £37,700 (2024 - £26,000) were paid to the director .

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C Murphy.