D & H Heating & Plumbing Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07100485 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

D & H Heating & Plumbing Services Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

P Dandy

I Harris

SECRETARY:

Mrs H C Fake

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

REGISTERED NUMBER:

07100485 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Tangible assets

4

52,352

23,191

CURRENT ASSETS

Debtors

5

83,987

53,509

Cash at bank

96,412

107,768

180,399

161,277

CREDITORS

Amounts falling due within one year

6

96,662

81,505

NET CURRENT ASSETS

83,737

79,772

TOTAL ASSETS LESS CURRENT LIABILITIES

136,089

102,963

CREDITORS

Amounts falling due after more than one year

7

-

(14,281

)

PROVISIONS FOR LIABILITIES

(12,173

)

(5,362

)

NET ASSETS

123,916

83,320

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

122,916

82,320

SHAREHOLDERS' FUNDS

123,916

83,320

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 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 21 September 2026 and were signed on its behalf by:

I Harris - Director

1.	STATUTORY INFORMATION

D & H Heating & Plumbing Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from the provision of plumbing and heating services is recognised by reference to the stage of completion.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Plant and machinery -25% reducing balance

Computer equipment - 33% on cost

Motor vehicle - 20% reducing balance

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 statement of financial position date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 January 2025

15,409

49,006

3,563

67,978

Additions

-

35,053

275

35,328

At 31 December 2025

15,409

84,059

3,838

103,306

DEPRECIATION

At 1 January 2025

14,851

26,670

3,266

44,787

Charge for year

140

5,639

388

6,167

At 31 December 2025

14,991

32,309

3,654

50,954

NET BOOK VALUE

At 31 December 2025

418

51,750

184

52,352

At 31 December 2024

558

22,336

297

23,191

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

40,409

34,280

Other debtors

21,655

14,018

VAT

12,190

4,183

Prepayments and Accrued income

9,733

1,028

83,987

53,509

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

-

8,870

Hire purchase contracts (see note 8)

14,281

4,139

Trade creditors

27,937

23,949

Tax

28,168

29,249

Directors' current accounts

25,171

14,233

Accrued expenses

1,105

1,065

96,662

81,505

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

Hire purchase contracts (see note 8)

-

14,281

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.12.25

31.12.24

£

Net obligations repayable:

Within one year

14,281

4,139

Between one and five years

-

14,281

18,420

9.	RELATED PARTY DISCLOSURES

The amount outstanding at the year-end to Mr I Harris was £12,585 (2024 - £7,117).

The amount outstanding at the year-end to Mr P Dandy was £12,585 (2024- £7,117).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D & H Heating & Plumbing Services Ltd for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of D & H Heating & Plumbing Services Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D & H Heating & Plumbing Services Ltd and state those matters that we have agreed to state to the Board of Directors of D & H Heating & Plumbing Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D & H Heating & Plumbing Services Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D & H Heating & Plumbing Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D & H Heating & Plumbing Services Ltd. You consider that D & H Heating & Plumbing Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D & H Heating & Plumbing Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

21 September 2026