K Cleal Plumbing & Heating Ltd Company accounts

COMPANY REGISTRATION NUMBER: 11670720

K Cleal Plumbing & Heating Ltd

Unaudited Financial Statements

30 November 2025

K Cleal Plumbing & Heating Ltd

Financial Statements

Year ended 30 November 2025

Contents	Page

Officers and professional advisers	1

Directors' report	2

Accountants report to the board of directors on the preparation of the unaudited statutory financial statements	3

Profit and loss account	4

Balance sheet	5

Notes to the financial statements	7

K Cleal Plumbing & Heating Ltd

Officers and Professional Advisers

The board of directors	Mr K Cleal
	Mrs S J Cleal

Registered office	7 Nicholson Close
	Warwick
	CV34 5HE

Accountants	Varney Barfield & Co Limited
	Accountants
	6 Corunna Court
	Corunna Road
	Warwick
	CV34 5HQ

K Cleal Plumbing & Heating Ltd

Directors' Report

Year ended 30 November 2025

The directors present their report and the unaudited financial statements of the company for the year ended 30 November 2025 .

Principal activities

The principal activity of the company was that of plumbing and heating services.

Directors

The directors who served the company during the year were as follows:

Mr K Cleal
Mrs S J Cleal

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 25 August 2026 and signed on behalf of the board by:

Mr K Cleal

Director

Registered office:

7 Nicholson Close

Warwick

CV34 5HE

K Cleal Plumbing & Heating Ltd

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of K Cleal Plumbing & Heating Ltd

Year ended 30 November 2025

As described on the balance sheet, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 November 2025, which comprise the profit and loss account, balance sheet and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Varney Barfield & Co Limited Accountants

6 Corunna Court Corunna Road Warwick CV34 5HQ

25 August 2026

K Cleal Plumbing & Heating Ltd

Profit and Loss Account

Year ended 30 November 2025

	2025	2024
Note	£	£
Turnover	148,711	110,968

Cost of sales	( 70,426)	( 47,036)
	---------	---------
Gross profit	78,285	63,932

Administrative expenses	( 33,708)	( 32,788)
	--------	--------
Operating profit	44,577	31,144

Interest payable and similar expenses	( 123)	( 225)
	--------	--------
Profit before taxation	44,454	30,919

Tax on profit	( 8,447)	( 5,874)
	--------	--------
Profit for the financial year and total comprehensive income	36,007	25,045
	--------	--------

Dividends paid and payable	( 35,950)	( 24,900)

Retained earnings at the start of the year	164	19
	--------	--------
Retained earnings at the end of the year	221	164
	--------	--------

All the activities of the company are from continuing operations.

K Cleal Plumbing & Heating Ltd

Balance Sheet

30 November 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		88		176

Current assets

Stocks		2,000	2,000
Debtors	6	9,236	12,600
Cash at bank and in hand		11,198	5,674
		--------	--------
		22,434	20,274

Creditors: amounts falling due within one year	7	22,184		17,339
		--------		--------
Net current assets			250		2,935
			----		-------
Total assets less current liabilities			338		3,111

Creditors: amounts falling due after more than one year	8		–		2,814

Provisions

Taxation including deferred tax	17	33
	----	-------
Net assets	321	264
	----	-------

K Cleal Plumbing & Heating Ltd

Balance Sheet (continued)

30 November 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	221	164
	----	----
Shareholders funds	321	264
	----	----

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

Mr K Cleal

Director

Company registration number: 11670720

K Cleal Plumbing & Heating Ltd

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Nicholson Close, Warwick, CV34 5HE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% straight line
Motor vehicles	-	20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 December 2024 and 30 November 2025	1,064	2,700	3,764
	-------	-------	-------
Depreciation
At 1 December 2024	888	2,700	3,588
Charge for the year	88	–	88
	-------	-------	-------
At 30 November 2025	976	2,700	3,676
	-------	-------	-------
Carrying amount
At 30 November 2025	88	–	88
	-------	-------	-------
At 30 November 2024	176	–	176
	-------	-------	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	8,900	1,891
Other debtors	336	10,709
	-------	--------
	9,236	12,600
	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	2,814	4,136
Trade creditors	4,303	2,272
Corporation tax	8,463	5,900
Social security and other taxes	4,619	3,141
Other creditors	1,985	1,890
	--------	--------
	22,184	17,339
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	2,814
	----	-------

9. Directors' advances, credits and guarantees

During the year, the directors had interest-free, repayable on demand loans with the company. At the start of the year the directors owed the company £10,524 and at the end of the year the directors owed the company £336. During the year £10,524 was repaid and advances of £336 were made.