Heaney Heating Plumbing Limited iXBRL

Heaney Heating Plumbing Limited

Unaudited Financial Statements

for the financial year ended 30 April 2026

Heaney Heating Plumbing Limited

DIRECTORS AND OTHER INFORMATION


Directors	Paul Heaney
	Ciaran Heaney


Company Registration Number	NI629290


Registered Office and Business Address	28e Comber Road
	Belfast
	BT8 8AN


Accountants	Quarter
	Chartered Accountants
	St Anne's House
	15 Church Street
	Cathedral Quarter
	Belfast
	BT1 1PG


Bankers	Barclays Bank PLC
	17 Castle Place
	Belfast
	BT1 1EL
	Northern Ireland

Heaney Heating Plumbing Limited

CHARTERED ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Heaney Heating Plumbing Limited

for the financial year ended 30 April 2026

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 30 April 2026 as set out on pages to which comprise the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Heaney Heating Plumbing Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position for the year ended 30 April 2026 your duty to ensure that Heaney Heating Plumbing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Heaney Heating Plumbing Limited. You consider that Heaney Heating Plumbing Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Heaney Heating Plumbing Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

QUARTER

Chartered Accountants

St Anne's House

15 Church Street

Cathedral Quarter

Belfast

BT1 1PG

14 August 2026

Heaney Heating Plumbing Limited

Company Registration Number: NI629290

STATEMENT OF FINANCIAL POSITION

as at 30 April 2026

		2026	2025
	Notes	£	£

Current Assets

Receivables

68,725

61,742

Cash and cash equivalents

4,271

4,164

─────────

72,996

65,906

─────────

Payables: amounts falling due within one year

(6,281)

(10,224)

─────────

Net Current Assets

66,715

55,682

─────────

Total Assets less Current Liabilities

66,715

55,682

Payables:

amounts falling due after more than one year

(145)

─────────

Net Assets

66,715

55,537

═════════

Equity

Called up share capital

100

100

Retained earnings

66,615

55,437

─────────

Equity attributable to owners of the company

66,715

55,537

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 14 August 2026 and signed on its behalf by



________________________________
Paul Heaney
Director

Heaney Heating Plumbing Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2026

General Information

Heaney Heating Plumbing Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI629290. The registered office of the company is 28e Comber Road, Belfast, BT8 8AN which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the year ended 30 April 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other receivables

Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other payables

Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 2, (2025 - 2).

2026

2025

Number

Number

Director

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4.	Receivables	2026	2025
		£	£

	Trade receivables	1,080	635
	Other debtors	67,605	61,067
	Prepayments and accrued income	40	40
		─────────	─────────
		68,725	61,742
		═════════	═════════


5.	Payables	2026	2025
	Amounts falling due within one year	£	£

	Bank loan	348	4,386
	Taxation (Note 7)	4,983	4,865
	Directors' current accounts	-	23
	Accruals	950	950
		─────────	─────────
		6,281	10,224
		═════════	═════════


6.	Payables	2026	2025
	Amounts falling due after more than one year	£	£

	Bank loan	-	145
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 5)	348	4,386
	Repayable between one and two years	-	145
		─────────	─────────
		348	4,531
		═════════	═════════


7.	Taxation	2026	2025
		£	£

	Payables:
	Corporation tax	4,675	4,777
	PAYE / NI	308	88
		─────────	─────────
		4,983	4,865
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 30 April 2026.

Related party transactions

Heaney Heating Plumbing Limited is connected to Heaney Heating Limited. Whilst both companies do not share the same ownership, they are each owned by members of the same family. At 1 May 2025, Heaney Heating Limited owed Heaney Heating Plumbing Limited £61,067. During the year ended 30 April 2026, net transactions to Heaney Heating Limited amounted to £6,538. This resulted in an amount of £67,605 owed from Heaney Heating Limited at 30 April 2026.

This amount is included within Other Debtors.

The above loan is interest free and repayable on demand

10.

Directors' advances, credits and guarantees

At 1 May 2025 the Heaney Heating Plumbing Limited owed £23 to its directors. Net transactions between the company and the Director totalled £23 resulting in an amount of £nil owed to Heaney Heating Plumbing Limited at 30 April 2026.

11.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.