Active Plumbing and Heating Services Ltd

Active Plumbing and Heating Services Ltd
Contents Page
For the year ended 31 October 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Active Plumbing and Heating Services Ltd Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. BG Accounting Ltd 31 October 2025 .................................................... BG Accounting Ltd Summit House Horsecroft Road Harlow Essex CM19 5BN 31 July 2026 1

Active Plumbing and Heating Services Ltd
Accountants' Report
For the year ended 31 October 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
BG Accounting Ltd
31 October 2025

....................................................
BG Accounting Ltd
Summit House
Horsecroft Road
Harlow
Essex
CM19 5BN
31 July 2026

1

Active Plumbing and Heating Services Ltd
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	200,287	178,941
		200,287	178,941
Current assets
Debtors		22,112	12,307
Cash at bank and in hand		143,525	157,909
		165,637	170,216
Creditors: amount falling due within one year		(100,308)	(74,111)
Net current assets		65,329	96,105

Total assets less current liabilities		265,616	275,046
Creditors: amount falling due after more than one year		(84,055)	(110,606)
Net assets		181,561	164,440

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		181,461	164,340
Shareholders' funds		181,561	164,440

For the year ended 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 31 July 2026 and were signed by:

-------------------------------
Mr Paul James Palmer
Director

2

Active Plumbing and Heating Services Ltd
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

Active Plumbing and Heating Services Ltd is a private company, limited by shares, registered in , registration number 10411058, registration address 2 The Piggeries Quickbury Farm, Hatfield Heath Road, Sawbridgeworth, Hertfordshire, CM21 9HY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20 Reducing Balance
Motor Vehicles	20 Reducing Balance
Fixtures and Fittings	33 Reducing Balance
Computer Equipment	33 Reducing Balance

2.	Average number of employees Average number of employees during the year was 8 (2024 : 5).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 November 2024	2,473	234,192	449	2,992	240,106
Additions	-	75,174	-	-	75,174
Disposals	-	-	-	-	-
At 31 October 2025	2,473	309,366	449	2,992	315,280
Depreciation
At 01 November 2024	1,987	57,245	418	1,515	61,165
Charge for year	97	53,245	-	475	53,817
On disposals	-	-	11	-	11
At 31 October 2025	2,084	110,490	429	1,990	114,993
Net book values
Closing balance as at 31 October 2025	389	198,876	20	1,002	200,287
Opening balance as at 01 November 2024	486	176,947	31	1,477	178,941

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

3


Registered Number: 10411058

ACTIVE PLUMBING AND HEATING SERVICES LTD

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025