AB Plumbing & Heating (1992) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06010349 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

AB PLUMBING & HEATING (1992) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A K Brisendon

Mrs J M Brisendon

SECRETARY:

Mrs J M Brisendon

REGISTERED OFFICE:

Ossington Chambers

6-8 Castle Gate

Newark

Nottinghamshire

NG24 1AX

REGISTERED NUMBER:

06010349 (England and Wales)

ACCOUNTANTS:

Stephenson Nuttall & Co

Chartered Accountants

Ossington Chambers

6-8 Castle Gate

Newark

Nottinghamshire

NG24 1AX

FIXED ASSETS

Tangible assets

4

17,432

3,276

CURRENT ASSETS

Stocks

500

Debtors

5

30,153

28,644

Cash at bank

3,116

3,086

33,769

32,230

CREDITORS

Amounts falling due within one year

6

37,722

14,307

NET CURRENT (LIABILITIES)/ASSETS

(3,953

)

17,923

TOTAL ASSETS LESS CURRENT
LIABILITIES

13,479

21,199

CREDITORS

Amounts falling due after more than one year

7

(15,839

)

(20,218

)

PROVISIONS FOR LIABILITIES

8

(2,251

)

(622

)

NET (LIABILITIES)/ASSETS

(4,611

)

359

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

(4,613

)

357

SHAREHOLDERS' FUNDS

(4,611

)

359

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th October 2026 and were signed on its behalf by:

A K Brisendon - Director

1.	STATUTORY INFORMATION

AB Plumbing & Heating (1992) 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

-

25% on 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1st April 2025

19,412

15,956

35,368

Additions

19,966

-

19,966

At 31st March 2026

39,378

15,956

55,334

DEPRECIATION

At 1st April 2025

17,259

14,833

32,092

Charge for year

5,529

281

5,810

At 31st March 2026

22,788

15,114

37,902

NET BOOK VALUE

At 31st March 2026

16,590

842

17,432

At 31st March 2025

2,153

1,123

3,276

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Trade debtors

16,836

3,732

Other debtors

9,026

1,097

Directors' current accounts

-

21,827

Tax

2,794

-

Prepayments

1,497

1,988

30,153

28,644

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Bank loans and overdrafts

4,400

4,300

Trade creditors

1,633

1,313

Tax

-

2,794

Social security and other taxes

-

4,100

Directors' current accounts

29,839

-

Accrued expenses

1,850

1,800

37,722

14,307

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

Bank loans

15,839

20,218

8.	PROVISIONS FOR LIABILITIES

31/3/26

31/3/25

£

Deferred tax

2,251

622

Deferred

tax

£

Balance at 1st April 2025

622

Accelerated capital allowances

1,629

Balance at 31st March 2026

2,251

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/26

31/3/25

value:

£

2

Ordinary

£1

2

10.	ULTIMATE CONTROLLING PARTY

Mr A K Brisendon and Mrs J M Brisendon together own 100% of the issued share capital of the company.