Derbyshire Plumbing And Heating Services - Accounts to registrar (filleted)

DERBYSHIRE PLUMBING AND HEATING SERVICES

LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J L Ritchie

J D A Ritchie

REGISTERED OFFICE:

Nether Hall

Hallmoor Road

Two Dales

Matlock

Derbyshire

DE4 2QQ

REGISTERED NUMBER:

08850021 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Intangible assets

4

1,347

1,746

Tangible assets

5

14,116

18,455

15,463

20,201

CURRENT ASSETS

Stocks

1,000

Debtors

6

8,396

10,642

Cash at bank

31,209

18,339

40,605

29,981

CREDITORS

Amounts falling due within one year

7

39,936

29,358

NET CURRENT ASSETS

669

623

TOTAL ASSETS LESS CURRENT LIABILITIES

16,132

20,824

CREDITORS

Amounts falling due after more than one
year

8

(3,121

)

(10,287

)

PROVISIONS FOR LIABILITIES

10

(2,700

)

(3,500

)

NET ASSETS

10,311

7,037

CAPITAL AND RESERVES

Called up share capital

11

1

Retained earnings

10,310

7,036

SHAREHOLDERS' FUNDS

10,311

7,037

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

J D A Ritchie - Director

1.	STATUTORY INFORMATION

Derbyshire Plumbing And Heating Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 February 2025

and 31 January 2026

1,995

AMORTISATION

At 1 February 2025

249

Amortisation for year

399

At 31 January 2026

648

NET BOOK VALUE

At 31 January 2026

1,347

At 31 January 2025

1,746

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 February 2025

2,881

38,614

-

41,495

Additions

-

257

At 31 January 2026

2,881

38,614

257

41,752

DEPRECIATION

At 1 February 2025

2,065

20,975

-

23,040

Charge for year

163

4,409

24

4,596

At 31 January 2026

2,228

25,384

24

27,636

NET BOOK VALUE

At 31 January 2026

653

13,230

233

14,116

At 31 January 2025

816

17,639

-

18,455

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

4,020

5,810

Other debtors

4,376

4,832

8,396

10,642

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

2,154

2,529

Hire purchase contracts

5,012

4,067

Trade creditors

11,504

5,384

Taxation and social security

18,205

15,414

Other creditors

3,061

1,964

39,936

29,358

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans

-

2,154

Hire purchase contracts

3,121

8,133

3,121

10,287

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Hire purchase contracts

8,133

12,200

Assets financed under hire purchase agreements are secured on the individual assets concerned.

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

2,700

3,500

Deferred

tax

£

Balance at 1 February 2025

3,500

Provided during year

(800

)

Balance at 31 January 2026

2,700

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

1

Ordinary

£1

1