Dinsdale Plumbing & Heating Limited

Registered number

08956901

Filleted Accounts

31 March 2026

Dinsdale Plumbing & Heating Limited
Registered number:		08956901
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		85,888			83,341

Current assets
Stocks		5,840			10,862
Debtors	5	167,429			222,343
Cash at bank and in hand		168,947			208,310
		342,216			441,515

Creditors: amounts falling due within one year	6	(245,102)			(335,159)

Net current assets			97,114			106,356

Total assets less current liabilities			183,002			189,697

Creditors: amounts falling due after more than one year	7		(56,092)			(45,956)



Net assets			126,910			143,741

Capital and reserves
Called up share capital			6			5
Profit and loss account			126,904			143,736

Shareholders' funds			126,910			143,741

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Kevin Dinsdale
Director
Approved by the board on 15 September 2026

Dinsdale Plumbing & Heating Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	25% reducing balance
	Plant and machinery	over 7 years
	Fixtures, fittings, and equipment	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			11		13


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2025					8,000
	At 31 March 2026					8,000

	Amortisation
	At 1 April 2025					8,000
	At 31 March 2026					8,000

	Net book value
	At 31 March 2026					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	42,582		173,927		216,509
	Additions	3,038		31,087		34,125
	Disposals	-		(18,999)		(18,999)
	At 31 March 2026	45,620		186,015		231,635

	Depreciation
	At 1 April 2025	31,328		101,840		133,168
	Charge for the year	4,411		21,907		26,318
	On disposals	-		(13,739)		(13,739)
	At 31 March 2026	35,739		110,008		145,747

	Net book value
	At 31 March 2026	9,881		76,007		85,888
	At 31 March 2025	11,254		72,087		83,341


5	Debtors			2026		2025
£					£

	Trade debtors			23,800		31,494
	Other debtors			143,629		190,849
				167,429		222,343


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			4,839		4,839
	Obligations under finance lease and hire purchase contracts			26,416		20,021
	Trade creditors			114,483		178,011
	Taxation and social security costs			40,303		47,414
	Other creditors			59,061		84,874
				245,102		335,159


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			15,323		20,161
	Obligations under finance lease and hire purchase contracts			40,769		25,795
				56,092		45,956


8	Other information

	Dinsdale Plumbing & Heating Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Hutton Close
	South Church Enterprise Park
	Bishop Auckland
	DL14 6XG