REGISTERED NUMBER: 11621452 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

G J Plumbing & Heating Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs T Jenkins

G D Jenkins

REGISTERED OFFICE:

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

REGISTERED NUMBER:

11621452 (England and Wales)

ACCOUNTANTS:

Jones & Co

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

FIXED ASSETS

Tangible assets

4

8,248

10,753

CURRENT ASSETS

Stocks

2,000

5,930

Debtors

5

5,232

22,170

Cash at bank

4,079

2,251

11,311

30,351

CREDITORS

Amounts falling due within one year

6

11,894

31,143

NET CURRENT LIABILITIES

(583

)

(792

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,665

9,961

CREDITORS

Amounts falling due after more than one year

7

5,049

9,456

NET ASSETS

2,616

505

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,614

503

2,616

505

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 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 27 July 2026 and were signed on its behalf by:

Mrs T Jenkins - Director

1.	STATUTORY INFORMATION

G J 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 represents net invoiced sales of goods and services, excluding value added tax and is recognised once the work is completed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current tax, 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 not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, since the amount is not considered material.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 2 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

8,545

16,788

1,489

26,822

DEPRECIATION

At 1 November 2024

5,443

9,706

920

16,069

Charge for year

621

1,770

114

2,505

At 31 October 2025

6,064

11,476

1,034

18,574

NET BOOK VALUE

At 31 October 2025

2,481

5,312

455

8,248

At 31 October 2024

3,102

7,082

569

10,753

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

16,788

DEPRECIATION

At 1 November 2024

9,706

Charge for year

1,770

At 31 October 2025

11,476

NET BOOK VALUE

At 31 October 2025

5,312

At 31 October 2024

7,082

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

1,600

6,184

Other debtors

3,632

15,986

5,232

22,170

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

2,000

2,000

Hire purchase contracts

2,407

2,407

Trade creditors

-

892

Taxation and social security

465

7,138

Other creditors

7,022

18,706

11,894

31,143

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

2,000

Hire purchase contracts

5,049

7,456

5,049

9,456

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

G D Jenkins

Balance outstanding at start of year

8,747

9,371

Amounts advanced

5,738

29,376

Amounts repaid

(15,000

)

(30,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(515

)

8,747