Registration number:
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Westbourne Plumbing & Heating Services Ltd
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Westbourne Plumbing & Heating Services Ltd
Contents
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Company Information |
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Statement of Financial Position |
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Notes to the Unaudited Financial Statements |
Westbourne Plumbing & Heating Services Ltd
Company Information
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Director |
S M Ryan |
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Registered office |
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Accountants |
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Westbourne Plumbing & Heating Services Ltd
Statement of Financial Position as at 31 January 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Total assets less current liabilities |
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Provisions for liabilities |
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Net assets |
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Capital and reserves |
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Called up share capital |
2 |
2 |
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Retained earnings |
511,859 |
397,943 |
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Shareholders' funds |
511,861 |
397,945 |
For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
Approved and authorised by the
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S M Ryan
Director
Company registration number: 11751087
Westbourne Plumbing & Heating Services Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
The principal activity of the company is that of the provision of plumbing and heating services.
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Accounting policies |
Statement of compliance
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' Section 1A and the Companies Act 2006.
Basis of preparation
These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.
Summary of significant accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Going concern
The company made a profit for the year ended 31 January 2026 and had net assets at that date of £511,861, including cash at bank of £505,883.
The company has continued to trade profitably subsequent to 31 January 2026 with its services remaining in demand.
After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue from plumbing and heating services upon completion of the work.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Westbourne Plumbing & Heating Services Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Motor Vehicles |
25% straight line |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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Staff numbers |
The average number of persons employed by the company during the year, was
Westbourne Plumbing & Heating Services Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026
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Tangible assets |
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Motor |
Total |
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Cost or valuation |
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At 1 February 2025 |
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Additions |
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Disposals |
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At 31 January 2026 |
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Depreciation |
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At 1 February 2025 |
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Charge for the year |
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Eliminated on disposal |
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At 31 January 2026 |
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Carrying amount |
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At 31 January 2026 |
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At 31 January 2025 |
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Debtors |
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2026 |
2025 |
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Trade debtors |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
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2026 |
2025 |
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Trade creditors |
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Taxation and social security |
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Other creditors |
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Transactions with Directors |
At 31 January 2026 an amount of £1,295 (2025: £Nil) was due from the director. There were advances of £1,295 during the year. No interest is payable to the company and there are no agreed terms.