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Registration number: 05856808

PRW Plumbing & Heating Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

PRW Plumbing & Heating Ltd

Contents

Company Information | 1
Director's Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

PRW Plumbing & Heating Ltd

Company Information

Director | P R Willmott

Company secretary | L M Willmott

Registered office | Bristol Cottage Jubilee Lane Cromhall Wotton-under-edge Gloucestershire GL12 8AU

Accountants | Burton Sweet Limited Chartered Accountants and Business Advisers Spencer House Morston Court Aisecome Way Weston-super-Mare North Somerset BS22 8NG

PRW Plumbing & Heating Ltd

Director's Report
Year Ended 31 March 2026

The director presents his report and the financial statements for the year ended 31 March 2026.

Director of the company

The director who held office during the year was as follows:

P R Willmott

Principal activity

The principal activity of the company is plumbing services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 4 August 2026 and signed on its behalf by:

.........................................
L M Willmott
Company secretary

PRW Plumbing & Heating Ltd

(Registration number: 05856808)
Balance Sheet
31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 32,056 | 38,607
Current assets |  |  |
Stocks |  | 11,000 | 48,676
Debtors | 5 | 124,601 | 64,459
Cash at bank and in hand |  | 171,815 | 86,196
|  | 307,416 | 199,331
Creditors: Amounts falling due within one year | 6 | (213,428) | (165,896)
Net current assets |  | 93,988 | 33,435
Total assets less current liabilities |  | 126,044 | 72,042
Provisions for liabilities |  | (2,294) | (4,287)
Net assets |  | 123,750 | 67,755
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 123,748 | 67,753
Shareholders' funds |  | 123,750 | 67,755

PRW Plumbing & Heating Ltd

(Registration number: 05856808)
Balance Sheet
31 March 2026

For the financial year ending 31 March 2026 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 August 2026

......................................... P R Willmott Director

PRW Plumbing & Heating Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bristol Cottage
Jubilee Lane
Cromhall
Wotton-under-edge
Gloucestershire
GL12 8AU
England

These financial statements were authorised for issue by the director on 4 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

PRW Plumbing & Heating Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Property improvements | 5% Straight Line
Motor Vehicles | 25% Straight Line
Plant & Machinery | 20% Reducing Balance
Office Equipment | 3 Years Straight Line
Fixtures and fittings | 25% Reducing Balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress is valued at selling price for work completed but unbilled at the end of financial year.

PRW Plumbing & Heating Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2025 - 4).

PRW Plumbing & Heating Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

4 | Tangible assets

| Property improvements £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £
Cost or valuation
At 1 April 2025 | 26,823 | 1,510 | 11,057 | 10,540
Additions | - | - | - | 1,040
Disposals | - | - | - | 1,847
At 31 March 2026 | 26,823 | 1,510 | 11,057 | 13,427
Depreciation
At 1 April 2025 | 5,365 | 1,032 | 10,013 | 9,978
Charge for the year | 1,341 | 120 | 208 | 900
Eliminated on disposal | - | - | - | 1,847
At 31 March 2026 | 6,706 | 1,152 | 10,221 | 12,725
Carrying amount
At 31 March 2026 | 20,117 | 358 | 836 | 702
At 31 March 2025 | 21,458 | 478 | 1,044 | 562

| Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 46,245 | 96,175
Additions | - | 1,040
Disposals | - | 1,847
At 31 March 2026 | 46,245 | 99,062
Depreciation
At 1 April 2025 | 31,180 | 57,568
Charge for the year | 5,022 | 7,591
Eliminated on disposal | - | 1,847
At 31 March 2026 | 36,202 | 67,006
Carrying amount
At 31 March 2026 | 10,043 | 32,056
At 31 March 2025 | 15,065 | 38,607

PRW Plumbing & Heating Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Included within the net book value of land and buildings above is £20,118 (2025 - £21,459) in respect of short leasehold land and buildings.

5 | Debtors

| 2026 £ | 2025 £
Trade debtors | 63,716 | 3,037
Prepayments | 2,164 | 2,001
Other debtors | 58,721 | 59,421
| 124,601 | 64,459

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | - | 4,036
Taxation and social security | 32,053 | 7,528
Accruals and deferred income | 2,125 | 2,055
Other creditors | 179,250 | 152,277
| 213,428 | 165,896