R Thomas Plumbing And Heating Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08185897

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		13,070		15,366

			13,070		15,366
CURRENT ASSETS
Debtors		13,703		19,502
Cash at bank and in hand		39,037		36,866

		52,740		56,368
Creditors: Amounts Falling Due Within One Year		(23,731 )		(29,787 )

NET CURRENT ASSETS (LIABILITIES)			29,009		26,581

TOTAL ASSETS LESS CURRENT LIABILITIES			42,079		41,947

Creditors: Amounts Falling Due After More Than One Year			(20,085 )		(18,328 )

NET ASSETS			21,994		23,619

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			21,993		23,618

SHAREHOLDERS' FUNDS			21,994		23,619

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R Thomas Plumbing And Heating Ltd

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Claire Thomas Director	Mr Rory Thomas Director
29/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

R Thomas Plumbing And Heating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08185897 . The registered office is 42 Mountbatten Close, Cardiff, CF23 5QH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	20% reducing balance
Computer Equipment	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

3Average number of employees, including directors, during the year was: 2 (2025: 3)

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R Thomas Plumbing And Heating Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2025	20,000

As at 31 August 2026	20,000

Amortisation
As at 1 September 2025	20,000

As at 31 August 2026	20,000

Net Book Value
As at 31 August 2026	-

As at 1 September 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2025	1,366	20,540	5,476	27,382
Additions	-	-	1,014	1,014

As at 31 August 2026	1,366	20,540	6,490	28,396

Depreciation
As at 1 September 2025	1,176	7,394	3,446	12,016
Provided during the period	48	2,629	633	3,310

As at 31 August 2026	1,224	10,023	4,079	15,326

Net Book Value
As at 31 August 2026	142	10,517	2,411	13,070

As at 1 September 2025	190	13,146	2,030	15,366

6. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	1,797	3,729
Later than one year and not later than five years	-	1,906

	1,797	5,635

	1,797	5,635

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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