IRIS Accounts Production v26.1.10.61 04685428 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04685428 2025-03-31 04685428 2026-03-31 04685428 2025-04-01 2026-03-31 04685428 2024-03-31 04685428 2024-04-01 2025-03-31 04685428 2025-03-31 04685428 ns15:EnglandWales 2025-04-01 2026-03-31 04685428 ns14:PoundSterling 2025-04-01 2026-03-31 04685428 ns10:Director1 2025-04-01 2026-03-31 04685428 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04685428 ns10:SmallEntities 2025-04-01 2026-03-31 04685428 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04685428 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 04685428 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04685428 ns10:FullAccounts 2025-04-01 2026-03-31 04685428 ns10:Director2 2025-04-01 2026-03-31 04685428 ns10:CompanySecretary1 2025-04-01 2026-03-31 04685428 ns10:RegisteredOffice 2025-04-01 2026-03-31 04685428 ns5:CurrentFinancialInstruments 2026-03-31 04685428 ns5:CurrentFinancialInstruments 2025-03-31 04685428 ns5:Non-currentFinancialInstruments 2026-03-31 04685428 ns5:Non-currentFinancialInstruments 2025-03-31 04685428 ns5:ShareCapital 2026-03-31 04685428 ns5:ShareCapital 2025-03-31 04685428 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 04685428 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04685428 ns5:MotorVehicles 2025-03-31 04685428 ns5:ComputerEquipment 2025-03-31 04685428 ns5:MotorVehicles 2025-04-01 2026-03-31 04685428 ns5:ComputerEquipment 2025-04-01 2026-03-31 04685428 ns5:MotorVehicles 2026-03-31 04685428 ns5:ComputerEquipment 2026-03-31 04685428 ns5:MotorVehicles 2025-03-31 04685428 ns5:ComputerEquipment 2025-03-31 04685428 ns5:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 04685428 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 04685428 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04685428 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2026-03-31 04685428 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 04685428 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2026-03-31 04685428 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-03-31 04685428 ns5:HirePurchaseContracts 2026-03-31 04685428 ns5:HirePurchaseContracts 2025-03-31 04685428 ns5:WithinOneYear 2026-03-31 04685428 ns5:WithinOneYear 2025-03-31 04685428 ns5:DeferredTaxation 2025-03-31 04685428 ns5:DeferredTaxation 2025-04-01 2026-03-31 04685428 ns5:DeferredTaxation 2026-03-31

REGISTERED NUMBER: 04685428 (England and Wales)

S J KING PLUMBING AND HEATING LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

S J KING PLUMBING AND HEATING LIMITED (REGISTERED NUMBER: 04685428) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| S J KING PLUMBING AND HEATING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mr S J King

| Mrs S J King

| SECRETARY: | Mrs S J King

| REGISTERED OFFICE: | Unit 1, Beeches Industrial Park

| Littleton Road

| Crawley

| Winchester

| Hampshire

| SO21 2QD

| REGISTERED NUMBER: | 04685428 (England and Wales)

| ACCOUNTANTS: | Rothmans CF Limited

| Fryern House

| 125 Winchester Road

| Chandlers Ford

| Hampshire

| SO53 2DR

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

S J KING PLUMBING AND HEATING LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S J King Plumbing and Heating Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of S J King Plumbing and Heating Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of S J King Plumbing and Heating Limited and state those matters that we have agreed to state to the Board of Directors of S J King Plumbing and Heating Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S J King Plumbing and Heating Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that S J King Plumbing and Heating 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 S J King Plumbing and Heating Limited. You consider that S J King Plumbing and Heating Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of S J King Plumbing and Heating Limited. For this reason, we have not verified the 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.

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Hampshire

SO53 2DR

20 August 2026

S J KING PLUMBING AND HEATING LIMITED (REGISTERED NUMBER: 04685428) |

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

2026 | 2025 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 149,554 |  | 104,469 |  |

CURRENT ASSETS

Stocks | 8,000 |  | 7,000 |  |

Debtors | 5 | 45,733 |  | 43,245 |  |

Cash at bank | 117,224 |  | 161,607 |  |

170,957 |  | 211,852 |  |

CREDITORS

Amounts falling due within one year | 6 | 175,618 |  | 183,831 |  |

NET CURRENT (LIABILITIES)/ASSETS | (4,661 | ) | 28,021 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 144,893 |  | 132,490 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (28,417 | ) | (23,365 | ) |

PROVISIONS FOR LIABILITIES | 10 | (37,389 | ) | (26,117 | ) |

NET ASSETS | 79,087 |  | 83,008 |  |

CAPITAL AND RESERVES

Called up share capital | 6 |  | 6 |  |

Retained earnings | 79,081 |  | 83,002 |  |

79,087 |  | 83,008 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

S J KING PLUMBING AND HEATING LIMITED (REGISTERED NUMBER: 04685428) |

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mr S J King - Director

S J KING PLUMBING AND HEATING LIMITED (REGISTERED NUMBER: 04685428) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| S J King Plumbing and Heating Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 04685428 and the registered office address is Unit 1, Beeches Industrial Park, Littleton Road, Crawley, Winchester, Hampshire, SO21 2QD.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| The presentation currency of the financial statements is the Pound Sterling (£)

| Going concern

| The financial statements have been prepared on the going concern basis.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

| The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

| Leases |  |

|  | A lease that does not transfer substantially all of the risks and rewards of ownership is classified as an operating lease and is therefore not included in the statement of financial position. |  |

| Other key sources of estimation uncertainty

| Tangible fixed assets |  |

|  | Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. Residual value assessments consider issues such as market conditions, the remaining life of the asset and projected disposal values. |  |

| Turnover

| Turnover represents net sales during the year (excluding value added tax) adjusted for accrued and deferred income where applicable in respect of the provision of plumbing and heating services. Turnover is recognised on completion of the service.

S J KING PLUMBING AND HEATING LIMITED (REGISTERED NUMBER: 04685428) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| All tangible fixed assets are initially recognised at cost and subsequently carried at cost less accumulated depreciation and accumulated impairment losses.

| The cost of tangible fixed assets initially recognised includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in a manner intended by management.

| Depreciation is provided at rates calculated to write off the costs less residual value of each asset over its expected useful life, as follows:

| Motor vehicles |  | 25% reducing balance |  |

| Office equipment |  | 33% on cost |  |

| The asset's residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted prospectively.

| Fixed assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the Statement of Income and Retained Earnings.

| Stocks

| Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company only has financial assets and liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and debt instruments are subsequently measured at amortised cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| 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 statement of financial position date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.date.

| Hire purchase and leasing commitments

| Assets held under hire purchase agreements are capitalised in the balance sheet and are depreciated over their estimated useful lives. The capital element of the future payments is treated as a liability and the interest is charged to the Statement of Income and Retained Earnings on a straight line basis. Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight line basis over the period of the lease.

| 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 the Statement of Income and Retained Earnings in the period in which they relate.

S J KING PLUMBING AND HEATING LIMITED (REGISTERED NUMBER: 04685428) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2025 - 11 ) .

4. | TANGIBLE FIXED ASSETS

Motor | Office |

vehicles | equipment | Totals |

| £ | £ | £

| COST

| At 1 April 2025 | 256,499 |  | 9,617 |  | 266,116 |  |

| Additions | 87,495 |  | 986 |  | 88,481 |  |

| Disposals | (49,969 | ) | - |  | (49,969 | ) |

| At 31 March 2026 | 294,025 |  | 10,603 |  | 304,628 |  |

| DEPRECIATION

| At 1 April 2025 | 152,422 |  | 9,225 |  | 161,647 |  |

| Charge for year | 35,161 |  | 356 |  | 35,517 |  |

| Eliminated on disposal | (42,090 | ) | - |  | (42,090 | ) |

| At 31 March 2026 | 145,493 |  | 9,581 |  | 155,074 |  |

| NET BOOK VALUE

| At 31 March 2026 | 148,532 |  | 1,022 |  | 149,554 |  |

| At 31 March 2025 | 104,077 |  | 392 |  | 104,469 |  |

| The net book value of tangible fixed assets includes £76,441 (2025: £48,969) in respect of assets held under hire purchase contracts.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade debtors | 35,426 |  | 34,261 |  |

| Other debtors | 287 |  | 1,227 |  |

| Prepayments | 10,020 |  | 7,757 |  |

45,733 |  | 43,245 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Hire purchase contracts (see note 8) | 16,386 |  | 11,866 |  |

| Trade creditors | 82,670 |  | 74,575 |  |

| Social security and other taxes | 17,087 |  | 41,200 |  |

| VAT | 13,955 |  | 15,592 |  |

| Other creditors | 29,958 |  | 27,924 |  |

| Directors' current accounts | 9,894 |  | 7,773 |  |

| Accrued expenses | 5,668 |  | 4,901 |  |

175,618 |  | 183,831 |  |

S J KING PLUMBING AND HEATING LIMITED (REGISTERED NUMBER: 04685428) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

| £ | £

| Hire purchase contracts (see note 8) | 28,417 |  | 23,365 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2026 | 2025 |

| £ | £

| Net obligations repayable:

| Within one year | 16,386 |  | 11,866 |  |

| Between one and five years | 28,417 |  | 23,365 |  |

44,803 |  | 35,231 |  |

Non-cancellable |

operating leases |

2026 | 2025 |

| £ | £

| Within one year | 2,550 |  | 2,550 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

| £ | £

| Hire purchase contracts | 44,803 |  | 35,231 |  |

| Obligations under hire purchase contracts are secured on the assets to which they relate.

10. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

| £ | £

| Deferred tax | 37,389 |  | 26,117 |  |

Deferred tax |

| £

| Balance at 1 April 2025 | 26,117 |  |

| Provided during year | 11,272 |  |

| Balance at 31 March 2026 | 37,389 |  |

| The provision for deferred tax relates solely to accelerated capital allowances.