PlumbX Mechanical Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15257862

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,522		7,025

			18,522		7,025
CURRENT ASSETS
Stocks	5	3,000		5,000
Debtors	6	47,167		31,901
Cash at bank and in hand		5,685		2,838

		55,852		39,739
Creditors: Amounts Falling Due Within One Year	7	(48,612 )		(25,539 )

NET CURRENT ASSETS (LIABILITIES)			7,240		14,200

TOTAL ASSETS LESS CURRENT LIABILITIES			25,762		21,225

NET ASSETS			25,762		21,225

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			25,662		21,125

SHAREHOLDERS' FUNDS			25,762		21,225

Page 1

Page 2

PlumbX Mechanical Services Ltd

Balance Sheet (continued)

As At 30 November 2025

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.

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 Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S T Smith

Director

28/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

PlumbX Mechanical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15257862 . The registered office is 123 Cross Lane East, Gravesend, Kent, DA12 5HA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	20% straight line
Computer Equipment	20% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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 statement of comprehensive income 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.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

Page 3

Page 4

PlumbX Mechanical Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	3,000	5,000	510	515	9,025
Additions	3,450	15,000	45	-	18,495
Disposals	-	(5,000 )	-	-	(5,000 )

As at 30 November 2025	6,450	15,000	555	515	22,520

Depreciation
As at 1 December 2024	600	1,250	74	76	2,000
Provided during the period	749	2,971	104	103	3,927
Disposals	-	(1,929 )	-	-	(1,929 )

As at 30 November 2025	1,349	2,292	178	179	3,998

Net Book Value
As at 30 November 2025	5,101	12,708	377	336	18,522

As at 1 December 2024	2,400	3,750	436	439	7,025

5. Stocks

	30 November 2025	30 November 2024
	£	£
Stock	3,000	5,000

6. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Trade debtors	18,597	19,667
Other debtors	28,570	12,234

	47,167	31,901

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Trade creditors	7,001	-
Bank loans and overdrafts	200	-
Other creditors	11,706	6,698
Taxation and social security	29,705	18,841

	48,612	25,539

Page 4