ADW Plumbing & Heating Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08850672

ADW Plumbing & Heating Limited

Filleted Unaudited Abridged Financial Statements

31 January 2026

ADW Plumbing & Heating Limited

Abridged Financial Statements

Year ended 31 January 2026

Contents	Page

Abridged statement of financial position	1

Notes to the abridged financial statements	3

ADW Plumbing & Heating Limited

Abridged Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		75,505	80,224

Current assets

Debtors	6,765	6,948
Cash at bank and in hand	59,475	25,839
	--------	--------
	66,240	32,787

Creditors: amounts falling due within one year	61,290		74,975
	--------		--------
Net current assets/(liabilities)		4,950	( 42,188)
		--------	--------
Total assets less current liabilities		80,455	38,036

Creditors: amounts falling due after more than one year		–	2,800

Provisions

Taxation including deferred tax	1,970	2,885
	--------	--------
Net assets	78,485	32,351
	--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	78,484	32,350
	--------	--------
Shareholders funds	78,485	32,351
	--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

ADW Plumbing & Heating Limited

Abridged Statement of Financial Position (continued)

31 January 2026

These abridged financial statements were approved by the board of directors and authorised for issue on 6 August 2026 , and are signed on behalf of the board by:

Mr A Wilson
Director

Company registration number: 08850672

ADW Plumbing & Heating Limited

Notes to the Abridged Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 3E Shap Road Industrial Estate, Kendal, Cumbria, LA9 6NZ.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires the use of estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Any estimate that has a degree of uncertainty or where judgement has been exercised in a particular area is expressly disclosed within the relevant accounting policy.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	-	3% straight line
Plant & machinery	-	15% reducing balance
	-	25% straight line
Motor vehicles	-	25% reducing balance

	Office equipment	-	25% straight line

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

5. Tangible assets

	£
Cost
At 1 February 2025	104,511
Additions	780
Disposals	( 3,213)
	---------
At 31 January 2026	102,078
	---------
Depreciation
At 1 February 2025	24,287
Charge for the year	5,499
Disposals	( 3,213)
	---------
At 31 January 2026	26,573
	---------
Carrying amount
At 31 January 2026	75,505
	---------
At 31 January 2025	80,224
	---------