Adrian Birkhead Plumbing & Heating Ltd - Accounts to registrar (filleted)

ADRIAN BIRKHEAD PLUMBING & HEATING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A K Birkhead

REGISTERED OFFICE:

15 Crowtrees Lane

Rastrick

Brighouse

Huddersfield

West Yorkshire

HD6 3LZ

REGISTERED NUMBER:

07783999 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

4

30,707

34,019

CURRENT ASSETS

Stocks

5

220

325

Debtors

6

896

602

Cash at bank

21,765

8,246

22,881

9,173

CREDITORS

Amounts falling due within one year

7

37,010

37,228

NET CURRENT LIABILITIES

(14,129

)

(28,055

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,578

5,964

PROVISIONS FOR LIABILITIES

8

5,834

5,307

NET ASSETS

10,744

657

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

10,743

656

SHAREHOLDERS' FUNDS

10,744

657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 September 2026 and were signed by:

A K Birkhead - Director

1.	STATUTORY INFORMATION

Adrian Birkhead Plumbing & Heating 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.

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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

750

46,745

1,962

49,457

Additions

-

33,415

-

33,415

Disposals

-

(46,745

)

-

(46,745

)

At 31 December 2025

750

33,415

1,962

36,127

DEPRECIATION

At 1 January 2025

660

12,817

1,961

15,438

Charge for year

14

8,697

-

8,711

Eliminated on disposal

-

(18,729

)

-

(18,729

)

At 31 December 2025

674

2,785

1,961

5,420

NET BOOK VALUE

At 31 December 2025

76

30,630

1

30,707

At 31 December 2024

90

33,928

1

34,019

5.

STOCKS

31.12.25

31.12.24

£

Stocks

220

325

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Prepayments

896

602

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

89

-

Tax

4,318

-

VAT

-

2,635

Directors' current accounts

31,085

32,942

Accrued expenses

1,518

1,651

37,010

37,228

The Director's loan account is interest free and repayable on demand.

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

Deferred tax

5,834

5,307

Deferred

tax

£

Balance at 1 January 2025

5,307

Accelerated capital allowances

527

Balance at 31 December 2025

5,834

The entire provision for deferred taxation is in respect of accelerated capital allowances.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

1

Ordinary

£1.00

1

10.	ULTIMATE CONTROLLING PARTY

Mr A Birkhead has a beneficial interest in the entire issued share capital and therefore controls the company.