| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2026 |
| FOR |
| D. WARNER PLUMBING & HEATING LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2026 |
| FOR |
| D. WARNER PLUMBING & HEATING LIMITED |
| D. WARNER PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 04618569) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| D. WARNER PLUMBING & HEATING LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 5 APRIL 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants and Tax Advisers |
| 1 & 2 Mercia Village |
| Torwood Close |
| Westwood Business Park |
| Coventry |
| West Midlands |
| CV4 8HX |
| D. WARNER PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 04618569) |
| BALANCE SHEET |
| 5 APRIL 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Stocks | 7 |
| Debtors | 8 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 9 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve | 10 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| D. WARNER PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 04618569) |
| BALANCE SHEET - continued |
| 5 APRIL 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| D. WARNER PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 04618569) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2026 |
| 1. | STATUTORY INFORMATION |
| D. Warner Plumbing & Heating Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: |
| Sale of goods |
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch/delivery of the goods. |
| Rendering of services |
| When the outcome of a transaction can be estimated reliably, turnover from the provision of services is recognised by reference to the stage of completion at the balance sheet date. |
| Goodwill |
| Goodwill was acquired in 2003. It has now been fully amortised. |
| 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. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer equipment | - |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Stocks |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate. |
| Work in progress is calculated on the basis of costs incurred on the development of property. |
| D. WARNER PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 04618569) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 6 April 2025 |
| and 5 April 2026 |
| AMORTISATION |
| At 6 April 2025 |
| and 5 April 2026 |
| NET BOOK VALUE |
| At 5 April 2026 |
| At 5 April 2025 |
| D. WARNER PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 04618569) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and | Motor | Computer |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 6 April 2025 |
| Additions |
| At 5 April 2026 |
| DEPRECIATION |
| At 6 April 2025 |
| Charge for year |
| At 5 April 2026 |
| NET BOOK VALUE |
| At 5 April 2026 |
| At 5 April 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 6 April 2025 |
| and 5 April 2026 |
| NET BOOK VALUE |
| At 5 April 2026 |
| At 5 April 2025 |
| Investment property comprises 1 Missing Oak Close and 2 Missing Oak Close. The fair value of the investment properties have been arrived at on the basis of a valuation carried out at the year end by the Director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. |
| 7. | STOCKS |
| 2026 | 2025 |
| £ | £ |
| Stocks |
| Work-in-progress |
| D. WARNER PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 04618569) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2026 |
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Tax |
| Prepayments |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Corporation tax |
| Social security and other taxes |
| VAT | 2,841 | 677 |
| Other creditors |
| Directors' current accounts | 174,058 | 217,496 |
| Accrued expenses |
| 10. | RESERVES |
| Fair |
| value |
| reserve |
| £ |
| At 6 April 2025 |
| and 5 April 2026 |