YOUR PLUMBING AND HEATING LTD Accounts






	YOUR PLUMBING AND HEATING LTD
	Company No. 13747900
	Information for Filing with The Registrar
	30 November 2025

The Director presents his report and the accounts for the year ended 30 November 2025.

Principal activities

The principal activity of the company during the year under review was plumbing and gas engineering.
-

Director

The Director who served at any time during the year was as follows:

J.McConnell




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J.McConnell
Director
26 August 2026

at	30 November 2025
Company No.		13747900	Notes	2025	2024
				£	£
Fixed assets
	Tangible assets		4	77,147	49,009
				77,147	49,009
Current assets
	Stocks		5	1,125	1,075
	Debtors		6	42,950	25,312
	Cash at bank and in hand			31,201	44,143
				75,276	70,530
Creditors: Amount falling due within one year			7	(58,445)	(67,971)
Net current assets				16,831	2,559
Total assets less current liabilities				93,978	51,568
Creditors: Amounts falling due after more than one year			8	(37,698)	-
Provisions for liabilities
	Deferred taxation			(20,485)	(13,030)
Net assets				35,795	38,538

Capital and reserves
	Called up share capital			20	20
	Profit and loss account			35,775	38,518

Total equity				35,795	38,538


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 26 August 2026 and signed on its behalf by:
J.McConnell
Director
26 August 2026

for the year ended 30 November 2025

1

General information

YOUR PLUMBING AND HEATING LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13747900

Its registered office is:

1 Highfield Avenue

Melton Mowbray

Leicestershire

LE13 0NQ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% Reducing balance

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

20/33% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors 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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
		2025	2024
		Number	Number
	The average monthly number of employees (including directors) during the year was:	5	5

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 December 2024	-	13,139	58,373	3,407	74,919
		Additions	-	400	59,242	249	59,891
		Disposals	-	-	(21,078)	(100)	(21,178)
		At 30 November 2025	-	13,539	96,537	3,556	113,632
		Depreciation
		At 1 December 2024	-	3,938	19,610	2,362	25,910
		Charge for the year	-	1,920	12,840	292	15,052
		Disposals	-	-	(4,377)	(100)	(4,477)
		At 30 November 2025	-	5,858	28,073	2,554	36,485
		Net book values
		At 30 November 2025	-	7,681	68,464	1,002	77,147
		At 30 November 2024	-	9,201	38,763	1,045	49,009

5	Stocks
			2025	2024
			£	£
		Raw materials and consumables	1,125	1,075
			1,125	1,075

6	Debtors
			2025	2024
			£	£
		Trade debtors	34,919	19,562
		VAT recoverable	515	-
		Loans to directors	1,945	-
		Prepayments and accrued income	5,571	5,750
			42,950	25,312

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£
		Obligations under finance lease and hire purchase contracts	5,941	-
		Trade creditors	29,383	40,566
		Taxes and social security	14,434	17,758
		Loans from directors	-	62
		Other creditors	6,887	7,265
		Accruals and deferred income	1,800	2,320
			58,445	67,971

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£
		Obligations under finance lease and hire purchase contracts	37,698	-
			37,698	-

9	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	43,639	-

		The hire purchase creditor is secured over the asset to which it relates.

10

Share Capital

20 Ordinary shares of £1 each that have been allotted, issued and fully paid

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
			42,100	52,000

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	42,100	52,000
			42,100	52,000

12	Advances and credits to directors
			2025
			£
		At 1 December 2024	(62)
		Advanced in the period	2,007
		Amounts repaid in the period	-
		Amounts written off in the period	-
		Amounts waived in the period	-
		At 30 November 2025	1,945

		The loan to the director was repaid on 21 January 2026.