Company registration number 02530476 (England and Wales)
OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
COMPANY INFORMATION
Directors
Mr M T Cap
Mrs K M Cap
Miss G L Cap
Secretary
Mr M T Cap
Company number
02530476
Registered office
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
West Midlands
England
B62 8DY
OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 8
OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oswestry Electrical & Plumbing Factors Limited for the period ended 31 December 2025 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 us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.

This report is made solely to the b oard of d irectors of Oswestry Electrical & Plumbing Factors Limited, as a body, in accordance with the terms of our engagement letter dated 1 May 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Oswestry Electrical & Plumbing Factors Limited and state those matters that we have agreed to state to the b oard of d irectors of Oswestry Electrical & Plumbing Factors Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oswestry Electrical & Plumbing Factors Limited and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Oswestry Electrical & Plumbing Factors 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 Oswestry Electrical & Plumbing Factors Limited. You consider that Oswestry Electrical & Plumbing Factors Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Oswestry Electrical & Plumbing Factors 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 f inancial statements.

Jerroms GCN Limited
Chartered Certified Accountants
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
24 April 2026
OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -
31 December 2025
31 October 2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
575,155
581,621
Current assets
Stocks
5
262,819
297,705
Debtors
6
587,976
429,677
Investments
7
200,000
200,000
Cash at bank and in hand
265,203
304,977
1,315,998
1,232,359
Creditors: amounts falling due within one year
8
(487,260)
(432,296)
Net current assets
828,738
800,063
Total assets less current liabilities
1,403,893
1,381,684
Provisions for liabilities
(35,166)
(36,588)
Net assets
1,368,727
1,345,096
Capital and reserves
Called up share capital
10
100
100
Revaluation reserve
11
89,945
89,945
Profit and loss reserves
1,278,682
1,255,051
Total equity
1,368,727
1,345,096

The notes on pages 4 to 8 form part of these financial statements.

OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 3 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 24 April 2026 and are signed on its behalf by:
Mr M T Cap
Director
Company registration number 02530476 (England and Wales)
OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Oswestry Electrical & Plumbing Factors 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.

1.1
Reporting period

The accounting period has been extended by two months to 31st December. The comparative period is therefore shorter than the current period and the figures are not strictly comparable. In addition the comparatives have been restated to correctly show the dividend.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.3
Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.4
Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when the cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

Depreciation is charged so as to allocate the cost of the assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold property
0%
Plant and machinery
10% reducing balance
Fixtures and fittings
15% reducing balance
Motor vehicles
25% reducing balance

Depreciation has been provided at 0% on freehold property as in the opinion of the directors, their lives are long and residual values are such that depreciation is not material.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Stocks

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

1.6
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 statement of financial position date.

Deferred tax

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.

1.7
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
17
18
OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 6 -
3
Tangible fixed assets
Freehold property
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 November 2024
542,254
10,945
85,962
112,233
751,394
Additions
-
0
-
0
2,463
-
0
2,463
At 31 December 2025
542,254
10,945
88,425
112,233
753,857
Depreciation and impairment
At 1 November 2024
-
0
6,004
70,046
93,723
169,773
Depreciation charged in the period
-
0
576
2,955
5,398
8,929
At 31 December 2025
-
0
6,580
73,001
99,121
178,702
Carrying amount
At 31 December 2025
542,254
4,365
15,424
13,112
575,155
At 31 October 2024
542,254
4,941
15,916
18,510
581,621
4
Financial instruments
2025
2024
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
200,000
200,000
5
Stocks
2025
2024
£
£
Stocks
262,819
297,705
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
161,414
180,587
Amounts owed by undertakings in which the company has a participating interest
3,697
5,272
Other debtors
399,343
238,343
Prepayments and accrued income
23,522
5,475
587,976
429,677

Amounts owed by participating interests do not bear any interest, are unsecured and are repayable on demand.

OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 7 -
7
Current asset investments
2025
2024
£
£
Freehold land
200,000
200,000
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
401,679
275,754
Amounts owed to undertakings in which the company has a participating interest
28,730
15,072
Corporation tax
39,264
71,072
Other taxation and social security
11,397
58,384
Other creditors
1,762
2,147
Accruals and deferred income
4,428
9,867
487,260
432,296

Amounts owed to participating interests do not bear any interest, are unsecured and are repayable on demand.

9
Deferred taxation
Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
5,184
6,606
Revaluations
29,982
29,982
35,166
36,588
2025
Movements in the period:
£
Liability at 1 November 2024
36,588
Credit to profit or loss
(1,422)
Liability at 31 December 2025
35,166

A deferred tax provision has arisen as a result of accelerated capital allowances.

OSWESTRY ELECTRICAL & PLUMBING FACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 8 -
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
11
Fair value reserve
2025
2024
£
£
At the beginning and end of the period
89,945
89,945
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