Company Registration No. 09782942 (England and Wales)
Gary Taylor Plumbing and Heating Limited
Unaudited accounts
for the period from 1 October 2025 to 31 July 2026
Gary Taylor Plumbing and Heating Limited
Statement of financial position
as at 31 July 2026
Cash at bank and in hand
8,164
7,591
Creditors: amounts falling due within one year
(8,061)
(6,076)
Net current assets
103
7,342
Total assets less current liabilities
103
9,630
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
3
9,095
Shareholders' funds
103
9,195
For the period ending 31 July 2026 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 director acknowledges his 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 and authorised for issue on 8 September 2026 and were signed on its behalf by
Gary Taylor
Director
Company Registration No. 09782942
Gary Taylor Plumbing and Heating Limited
Notes to the Accounts
for the period from 1 October 2025 to 31 July 2026
Gary Taylor Plumbing and Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 09782942. The registered office is 28 High Street, Bidford-on-Avon, Alcester, Warks, B50 4AA, United Kingdom.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
20% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Gary Taylor Plumbing and Heating Limited
Notes to the Accounts
for the period from 1 October 2025 to 31 July 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2025
2,851
9,620
883
13,354
Disposals
(2,851)
(9,620)
(883)
(13,354)
At 1 October 2025
2,202
8,247
617
11,066
Charge for the period
108
286
44
438
On disposals
(2,310)
(8,533)
(661)
(11,504)
At 30 September 2025
649
1,373
266
2,288
Amounts falling due within one year
Accrued income and prepayments
-
507
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
1,316
4,935
Loans from directors
6,100
35
7
Deferred taxation
2026
2025
Accelerated capital allowances
-
435
Provision at start of period
435
565
Credited to the profit and loss account
(435)
(130)
Provision at end of period
-
435
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Gary Taylor Plumbing and Heating Limited
Notes to the Accounts
for the period from 1 October 2025 to 31 July 2026
9
Average number of employees
During the period the average number of employees was 1 (2025: 1).