REGISTERED NUMBER: 01679067 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JANUARY 2026

FOR

GRUMMANT (HEATING & PLUMBING SERVICES)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs J Davies

S J Rattenbury

L J Rattenbury

SECRETARY:

Mrs J Davies

REGISTERED OFFICE:

Unit 44, The Oaks Invicta Way

Manston Business Park

Ramsgate

Kent

CT12 5FN

REGISTERED NUMBER:

01679067 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Tangible assets

5

279,434

226,737

CURRENT ASSETS

Stocks

31,532

6,829

Debtors

6

1,252,535

1,126,766

Cash at bank

723

11,022

1,284,790

1,144,617

CREDITORS

Amounts falling due within one year

7

791,228

636,588

NET CURRENT ASSETS

493,562

508,029

TOTAL ASSETS LESS CURRENT LIABILITIES

772,996

734,766

CREDITORS

Amounts falling due after more than one year

8

(48,136

)

(24,979

)

PROVISIONS FOR LIABILITIES

(44,243

)

(30,443

)

NET ASSETS

680,617

679,344

CAPITAL AND RESERVES

Called up share capital

9

40,100

40,100

Revaluation reserve

10

73,639

75,577

Retained earnings

566,878

563,667

SHAREHOLDERS' FUNDS

680,617

679,344

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th January 2026 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 7th August 2026 and were signed on its behalf by:

S J Rattenbury - Director

1.	STATUTORY INFORMATION

Grummant (Heating & Plumbing Services) Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% straight line

Plant and machinery etc

-

25% on a straight line basis and 20% on a straight line basis

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.

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.

Going concern

The company has considered current work levels and financial position. Upon review of this, the accounts are prepared on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2025 - 35 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

property

leasehold

machinery

£

£

£

COST

At 31st January 2025

125,000

7,464

37,457

Additions

-

-

20,142

Disposals

-

-

-

At 30th January 2026

125,000

7,464

57,599

DEPRECIATION

At 31st January 2025

27,500

-

24,117

Charge for year

2,500

-

6,281

Eliminated on disposal

-

-

-

At 30th January 2026

30,000

-

30,398

NET BOOK VALUE

At 30th January 2026

95,000

7,464

27,201

At 30th January 2025

97,500

7,464

13,340

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 31st January 2025

271,389

32,068

473,378

Additions

88,120

1,123

109,385

Disposals

(16,995

)

-

(16,995

)

At 30th January 2026

342,514

33,191

565,768

DEPRECIATION

At 31st January 2025

165,475

29,549

246,641

Charge for year

46,801

1,106

56,688

Eliminated on disposal

(16,995

)

-

(16,995

)

At 30th January 2026

195,281

30,655

286,334

NET BOOK VALUE

At 30th January 2026

147,233

2,536

279,434

At 30th January 2025

105,914

2,519

226,737

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

Motor

vehicles

£

COST

At 31st January 2025

101,130

Additions

58,120

Transfer to ownership

(38,590

)

At 30th January 2026

120,660

DEPRECIATION

At 31st January 2025

42,779

Charge for year

16,188

Transfer to ownership

(30,872

)

At 30th January 2026

28,095

NET BOOK VALUE

At 30th January 2026

92,565

At 30th January 2025

58,351

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

228,228

189,540

Amounts recoverable on contract

902,267

774,686

Other debtors

106,676

146,614

1,237,171

1,110,840

Amounts falling due after more than one year:

Other debtors

15,364

15,926

Aggregate amounts

1,252,535

1,126,766

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

27,863

-

Hire purchase contracts

39,422

26,591

Trade creditors

612,036

477,547

Taxation and social security

99,989

120,366

Other creditors

11,918

12,084

791,228

636,588

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

48,136

24,979

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

36,000

Ordinary 'A'

£1

36,000

36,000

2,000

Ordinary 'B'

£1

2,000

2,000

2,000

Ordinary 'C'

£1

2,000

2,000

100

Ordinary 'D'

£1

100

100

40,100

40,100

10.

RESERVES

Revaluation

reserve

£

At 31st January 2025

75,577

Revaluation reserve transfer

(1,938

)

At 30th January 2026

73,639

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th January 2026 and 30th January 2025:

2026

2025

£

£

S J Rattenbury

Balance outstanding at start of year

47,158

44,925

Amounts advanced

79,137

100,784

Amounts repaid

(79,232

)

(98,551

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47,063

47,158