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Company Registration No. 13406501
North Devon Bathrooms & Heating Ltd Unaudited accounts for the year ended 31 December 2025
North Devon Bathrooms & Heating Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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North Devon Bathrooms & Heating Ltd Company Information for the year ended 31 December 2025
Directors
Peter John ACERS Lee Daykin Joanne Susan Daykin Diane Angela ACERS
Company Number
13406501
Registered Office
Phoenix House Bucks Cross Bideford Devon EX39 5DT England
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North Devon Bathrooms & Heating Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
49,921 
42,599 
Current assets
Inventories
5,000 
5,000 
Debtors
5
115,656 
69,657 
Cash at bank and in hand
21,940 
81,361 
142,596 
156,018 
Creditors: amounts falling due within one year
6
(85,425)
(116,117)
Net current assets
57,171 
39,901 
Total assets less current liabilities
107,092 
82,500 
Creditors: amounts falling due after more than one year
7
(21,054)
(19,509)
Provisions for liabilities
Other provisions
(10,335)
(10,650)
Net assets
75,703 
52,341 
Capital and reserves
Capital contribution reserve
(100)
(100)
Profit and loss account
75,803 
52,441 
Shareholders' funds
75,703 
52,341 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by
Peter John ACERS Director Company Registration No. 13406501
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North Devon Bathrooms & Heating Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
North Devon Bathrooms & Heating Ltd is a private company, limited by shares, , registration number 13406501. The registered office is Phoenix House, Bucks Cross, Bideford, Devon, EX39 5DT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Straight Line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
90,912 
2,856 
93,768 
Additions
25,140 
- 
25,140 
Disposals
(23,082)
- 
(23,082)
At 31 December 2025
92,970 
2,856 
95,826 
Depreciation
At 1 January 2025
48,981 
2,188 
51,169 
Charge for the year
13,556 
416 
13,972 
On disposals
(19,236)
- 
(19,236)
At 31 December 2025
43,301 
2,604 
45,905 
Net book value
At 31 December 2025
49,669 
252 
49,921 
At 31 December 2024
41,931 
668 
42,599 
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North Devon Bathrooms & Heating Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
15,156 
- 
Trade debtors
96,287 
51,376 
Accrued income and prepayments
1,606 
728 
Other debtors
2,607 
17,553 
115,656 
69,657 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
19,214 
22,760 
Trade creditors
47,201 
36,823 
Taxes and social security
8,085 
12,952 
Other creditors
8,425 
39,532 
Accruals
2,500 
4,050 
85,425 
116,117 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
21,054 
19,509 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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