Company registration number: 09064375
Annual report and unaudited financial statements
for the year ended 30 June 2026
for
Brentwood Plumbing & Heating Limited
Pages for filing with the Registrar
Company registration number: 09064375
Brentwood Plumbing & Heating Limited
Balance sheet
as at 30 June 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 14,353 17,165
14,353 17,165
Current assets
Stocks 1,059 778
Debtors 5 1,119 2,191
Cash at bank and in hand 17,102 6,137
19,280 9,106
Creditors: amounts falling due within one year
6 (4,945) (2,749)
Net current assets 14,335 6,357
Total assets less current liabilities 28,688 23,522
Provisions for liabilities (2,727) (3,261)
NET ASSETS 25,961 20,261
Capital and reserves
Called up share capital 100 100
Profit and loss account 25,861 20,161
TOTAL EQUITY 25,961 20,261
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09064375
Brentwood Plumbing & Heating Limited
Balance sheet - continued
as at 30 June 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr K Micklethwaite, Director
15 October 2026
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Brentwood Plumbing & Heating Limited
Notes to the financial statements
for the year ended 30 June 2026
1 Company information
Brentwood Plumbing & Heating Limited is a private company registered in England and Wales. Its registered number is 09064375. The company is limited by shares. Its registered office is 15 Rosedale, Pannal, Harrogate, North Yorkshire, HG3 1LB.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Tools, equipment and motor vehicles:
Workshop - Fully depreciated
Computer equipment - 35% reducing balance
Other office equipment - 25% reducing balance
Motor vehicles - 25% 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.
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Brentwood Plumbing & Heating Limited
Notes to the financial statements - continued
for the year ended 30 June 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Tools, equipment and motor vehicles


£
Cost
At 1 July 2025 32,986
Additions 1,963
Disposals (1,957)
At 30 June 2026 32,992
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Brentwood Plumbing & Heating Limited
Notes to the financial statements - continued
for the year ended 30 June 2026
4 Tangible fixed assets - continued
Depreciation
At 1 July 2025 15,821
Charge for year 4,434
Eliminated on disposal (1,616)
At 30 June 2026 18,639
Net book value
At 30 June 2026 14,353
At 30 June 2025 17,165
5 Debtors
2026 2025
£ £
Trade debtors - 420
Other debtors 1,119 1,771
1,119 2,191
6 Creditors: amounts falling due within one year
2026 2025
£ £
Other creditors 2,424 2,230
Taxation 2,521 519
4,945 2,749
7 Related party transactions
During the year, total dividends of £500 (2025 - £500) were paid to the director.
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