H2 OHMS Plumbing and Electrical Specialists Ltd

Registered number

13825425

Filleted Accounts

31 January 2026

H2 OHMS Plumbing and Electrical Specialists Ltd
Registered number:		13825425
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		20,368			13,280

Current assets
Stocks		15,000			15,000
Cash at bank and in hand		2,764			43
		17,764			15,043

Creditors: amounts falling due within one year	4	(25,921)			(23,739)

Net current liabilities			(8,157)			(8,696)

Net assets			12,211			4,584

Capital and reserves
Called up share capital			1			1
Profit and loss account			12,210			4,583

Shareholder's funds			12,211			4,584

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G Stephens
Director
Approved by the board on 14 October 2026

H2 OHMS Plumbing and Electrical Specialists Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.




	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	15,500		1,100		16,600
	Additions	-		12,179		12,179
	At 31 January 2026	15,500		13,279		28,779

	Depreciation
	At 1 February 2025	3,100		220		3,320
	Charge for the year	2,480		2,611		5,091
	At 31 January 2026	5,580		2,831		8,411

	Net book value
	At 31 January 2026	9,920		10,448		20,368
	At 31 January 2025	12,400		880		13,280


4	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			7,125		-
	Other creditors			18,796		23,739
				25,921		23,739


5	Other information

	H2 OHMS Plumbing and Electrical Specialists Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	95 Cherry Garden Lane
	Folkestone
	Kent
	CT19 4AW