REGISTERED NUMBER: 02861206 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

Fre-flo Plumbing & Heating Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K L Higgins

I Higgins

J R Higgins

SECRETARY:

I Higgins

REGISTERED OFFICE:

Unit 29 Jessops Riverside

800 Brightside Lane

Sheffield

South Yorkshire

S9 2RX

REGISTERED NUMBER:

02861206 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

FIXED ASSETS

Intangible assets

4

-

-

-

Tangible assets

5

73,264

74,108

-

73,264

74,108

-

CURRENT ASSETS

Stocks

3,200

3,142

-

Debtors

6

554,797

394,886

-

Cash at bank

675,884

963,278

-

1,233,881

1,361,306

-

CREDITORS

Amounts falling due within one year

7

(482,404

)

(529,584

)

-

NET CURRENT ASSETS

751,477

831,722

-

TOTAL ASSETS LESS CURRENT LIABILITIES

824,741

905,830

-

CREDITORS

Amounts falling due after more than one year

8

(24,742

)

(31,619

)

-

PROVISIONS FOR LIABILITIES

(2,968

)

(2,142

)

-

NET ASSETS

797,031

872,069

-

CAPITAL AND RESERVES

Called up share capital

85

85

-

Capital redemption reserve

15

15

-

Retained earnings

796,931

871,969

-

SHAREHOLDERS' FUNDS

797,031

872,069

-

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 29 July 2026 and were signed on its behalf by:

I Higgins - Director

Mrs K L Higgins - Director

J R Higgins - Director

1.	STATUTORY INFORMATION

Fre-flo Plumbing & Heating Services 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.	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.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance and 10% 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 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.

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 16 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

6,000

AMORTISATION

At 1 November 2024

and 31 October 2025

6,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

464,974

Additions

17,590

At 31 October 2025

482,564

DEPRECIATION

At 1 November 2024

390,765

Charge for year

18,535

At 31 October 2025

409,300

NET BOOK VALUE

At 31 October 2025

73,264

At 31 October 2024

74,209

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

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

64,813

DEPRECIATION

At 1 November 2024

28,356

Charge for year

9,114

At 31 October 2025

37,470

NET BOOK VALUE

At 31 October 2025

27,343

At 31 October 2024

36,457

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Trade debtors

509,217

369,584

Other debtors

45,580

25,302

554,797

394,886

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Hire purchase contracts

25,644

17,488

Trade creditors

300,029

197,435

Taxation and social security

141,547

154,668

Other creditors

15,184

159,993

482,404

529,584

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as

restated

£

£

Hire purchase contracts

24,742

31,619