A Thomas Plumbing & Heating Ltd

A Thomas Plumbing & Heating Ltd Accountants' Report For the year ended 28 February 2026
Accountants report You consider that the company is exempt from an audit for the year ended 28 February 2026 . 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. .................................................... Pope Accountancy Ltd 11 Tanglewood Close Gillingham KENT ME8 0PH 21 August 2026 2

Registered Number: 13897682 A Thomas Plumbing & Heating Ltd
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	22,759	25,453
		22,759	25,453
Current assets
Debtors	4	71,123	56,592
Cash at bank and in hand		7,669	13,461
		78,792	70,053
Creditors: amount falling due within one year	5	(36,430)	(15,602)
Net current assets		42,362	54,451

Total assets less current liabilities		65,121	79,904
Creditors: amount falling due after more than one year	6	0	(13,845)
Provisions for liabilities	7	(4,324)	(4,836)
Net assets		60,797	61,223

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		60,697	61,123
Shareholders' funds		60,797	61,223

For the year ended 28 February 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.
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 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 to the Registrar of Companies.

The financial statements were approved by the director on 20 August 2026 and were signed by:

-------------------------------
Aiken Anthony THOMAS
Director

A Thomas Plumbing & Heating Ltd
Notes to the Financial Statements
For the year ended 28 February 2026

General Information

A Thomas Plumbing & Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 13897682, registration address 34 Milsted Road, Gillingham, Kent, ME8 6SU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Change in accounting policy

Changes to the accounts layout and terminology have occurred due to a change in accounting software. The changes have no effect on the overall figures.

Details of changes are as follows:

Directors Report and Accountants Report - Changes to wording to give greater clarity of responsibilities and work carried out.

Balance Sheet - Retained earnings is now referred to as profit and loss account.

Going concern basis

The director believes that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, he has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus he continues to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

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

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

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

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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:

Motor Vehicles	10% Straight Line
Plant and Machinery	20% Straight Line
Computer Equipment	33.33% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Including the director Average number of employees during the year was 2 (2025 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Motor Vehicles	Total
	£	£	£	£
At 01 March 2025	1,205	582	30,722	32,509
Additions	-	833	-	833
Disposals	-	-	-	-
At 28 February 2026	1,205	1,415	30,722	33,342
Depreciation
At 01 March 2025	227	173	6,656	7,056
Charge for year	241	213	3,073	3,527
On disposals	-	-	-	-
At 28 February 2026	468	386	9,729	10,583
Net book values
Closing balance as at 28 February 2026	737	1,029	20,993	22,759
Opening balance as at 01 March 2025	978	409	24,066	25,453

The net book value of Motor Vehicles includes £ 20,993 (2025 £24,066) in respect of assets leased under finance leases or hire purchase contracts.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	64,752	3,632
Other Debtors	6,371	52,960
	71,123	56,592

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	7,104	7,137
Taxation and Social Security	3,452	2,337
Obligations under HP/Financial Leases	13,845	2,838
Other Creditors	12,029	3,290
	36,430	15,602

Creditors: amount falling due after more than one year

	2026 £		2025 £
Obligations under HP/Financial Leases	0		13,845
	0		13,845

Provisions for liabilities

	2026 £	2025 £
Deferred Tax	4,836	5,261
Charged to Profit & Loss	(512)	(425)
	4,324	4,836

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Registered Number: 13897682
England and Wales
Unaudited Financial Statements

for the year ended 28 February 2026
for
A THOMAS PLUMBING & HEATING LTD