REGISTERED NUMBER: 06228968 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

NUTRA PLUMBING & HEATING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Nuttall

Ms C L Nuttall

SECRETARY:

Ms C L Nuttall

REGISTERED OFFICE:

10 The Martlets

Diplocks Way

Hailsham

East Sussex

BN27 3JF

REGISTERED NUMBER:

06228968 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Eastbourne) Limited

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

FIXED ASSETS

Tangible assets

4

15,160

22,780

CURRENT ASSETS

Stocks

8,000

18,000

Debtors

5

70,145

57,063

Cash at bank and in hand

67,309

25,218

145,454

100,281

CREDITORS

Amounts falling due within one year

6

139,016

153,646

NET CURRENT ASSETS/(LIABILITIES)

6,438

(53,365

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,598

(30,585

)

CREDITORS

Amounts falling due after more than one year

7

-

24,059

NET ASSETS/(LIABILITIES)

21,598

(54,644

)

CAPITAL AND RESERVES

Called up share capital

30

30

Capital redemption reserve

70

70

Retained earnings

21,498

(54,744

)

21,598

(54,644

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

D J Nuttall - Director

Ms C L Nuttall - Director

1.	STATUTORY INFORMATION

Nutra Plumbing & Heating Limited 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.

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.

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

-

15% reducing balance and 33% straight line

Fixtures and fittings

-

15% 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 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.

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.

Going concern

After reviewing the company's forecasts, the directors believe that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the directors have concluded that the going concern basis of preparation of these financial statements remains appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 July 2025

22,190

5,000

165,602

192,792

Additions

2,990

-

-

2,990

Disposals

-

-

(31,033

)

(31,033

)

At 30 June 2026

25,180

5,000

134,569

164,749

DEPRECIATION

At 1 July 2025

21,468

4,675

143,869

170,012

Charge for year

1,261

49

4,145

5,455

Eliminated on disposal

-

-

(25,878

)

(25,878

)

At 30 June 2026

22,729

4,724

122,136

149,589

NET BOOK VALUE

At 30 June 2026

2,451

276

12,433

15,160

At 30 June 2025

722

325

21,733

22,780

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

53,522

25,847

Deferred tax asset

13,744

27,779

Prepayments

2,879

3,437

70,145

57,063

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

3,766

Hire purchase contracts

4,000

5,574

Trade creditors

38,667

36,112

Social security and other taxes

713

23

Pension control account

1,101

768

VAT

13,197

19,686

Other creditors

491

731

Directors' current accounts

77,141

84,141

Accruals and deferred income

3,706

2,845

139,016

153,646

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

20,772

Hire purchase contracts

-

3,287

-

24,059