Caplen Plumbing and Heating Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07425973 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CAPLEN PLUMBING AND HEATING LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

46,760

41,920

Current assets

Stocks

4,765

18,383

Debtors

5

52,508

68,821

Cash at bank and in hand

627,871

620,008

685,144

707,212

Creditors

Amounts falling due within one year

6

37,451

56,718

Net current assets

647,693

650,494

Total assets less current liabilities

694,453

692,414

Provisions for liabilities

7

8,884

9,189

Net assets

685,569

683,225

Capital and reserves

Called up share capital

8

100

Retained earnings

685,469

683,125

Shareholders' funds

685,569

683,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

Mr M A Caplen - Director

1.	Statutory information

Caplen Plumbing and Heating Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07425973. The registered office is Westwood Farmhouse, Evershot, Dorchester, DT2 0PG and business address is Sunnydene, Old Rectory Drive, Sherborne, Dorset, DT9 5QR.

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.

Turnover

Turnover represents amounts receivable in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 6 (2024 - 6 ) .

4.	Tangible fixed assets

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

Cost

At 1 December 2024

1,044

25,796

90,281

117,121

Additions

-

1,658

22,793

24,451

Disposals

-

(18,422

)

(44,976

)

(63,398

)

At 30 November 2025

1,044

9,032

68,098

78,174

Depreciation

At 1 December 2024

-

19,416

55,785

75,201

Charge for year

-

1,807

13,619

15,426

Eliminated on disposal

-

(16,437

)

(42,776

)

(59,213

)

At 30 November 2025

-

4,786

26,628

31,414

Net book value

At 30 November 2025

1,044

4,246

41,470

46,760

At 30 November 2024

1,044

6,380

34,496

41,920

5.

Debtors: amounts falling due within one year

2025

2024

£

Trade debtors

41,831

48,827

Other debtors

3,075

-

VAT

4,868

15,230

Prepayments and accrued income

2,734

4,764

52,508

68,821

6.

Creditors: amounts falling due within one year

2025

2024

£

Trade creditors

25,405

23,923

Tax

1,621

17,930

Social security and other taxes

983

1,736

Other creditors

3,963

9,363

Directors' current accounts

2,854

1,266

Accruals and deferred income

2,625

2,500

37,451

56,718

7.	Provisions for liabilities

2025

2024

£

Deferred tax

8,884

9,189

Deferred

tax

£

Balance at 1 December 2024

9,189

Provided during year

(305

)

Balance at 30 November 2025

8,884

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

Mr M A Caplen

Balance outstanding at start of year

-

16,511

Amounts repaid

-

(16,511

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

10.	Ultimate controlling party

The company is under the control of the director, Mr M Caplen, by virtue of his majority holding of the share capital of the company.