PETER HOLDING PLUMBING LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 5747290

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		58,596		74,997

			58,596		74,997
CURRENT ASSETS
Stocks	6	9,000		-
Debtors	7	22,974		13,625
Cash at bank and in hand		45,764		74,713

		77,738		88,338
Creditors: Amounts Falling Due Within One Year	8	(26,509 )		(23,876 )

NET CURRENT ASSETS (LIABILITIES)			51,229		64,462

TOTAL ASSETS LESS CURRENT LIABILITIES			109,825		139,459

NET ASSETS			109,825		139,459

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			109,823		139,457

SHAREHOLDERS' FUNDS			109,825		139,459

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PETER HOLDING PLUMBING LTD

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr PETER HOLDING

Director

21/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PETER HOLDING PLUMBING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 5747290 . The registered office is PARK VIEW, LLANERCHYDOL, WELSHPOOL, POWYS, SY21 9PQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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 Basis
Motor Vehicles	25% Reducing Balance Basis
Fixtures & Fittings	25% Reducing Balance Basis
Computer Equipment	25% Reducing Balance Basis

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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PETER HOLDING PLUMBING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1
Manufacturing	4	5

	5	6

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	20,000

As at 31 March 2026	20,000

Amortisation
As at 1 April 2025	20,000

As at 31 March 2026	20,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	65,173	207,791	6,901	21,710	301,575
Additions	2,083	-	-	1,046	3,129

As at 31 March 2026	67,256	207,791	6,901	22,756	304,704

Depreciation
As at 1 April 2025	56,434	146,571	6,523	17,050	226,578
Provided during the period	2,705	15,305	94	1,426	19,530

As at 31 March 2026	59,139	161,876	6,617	18,476	246,108

...CONTINUED

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PETER HOLDING PLUMBING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	8,117	45,915	284	4,280	58,596

As at 1 April 2025	8,739	61,220	378	4,660	74,997

6. Stocks

	2026	2025
	£	£
Work in progress	9,000	-

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	11,489	-
Prepayments and accrued income	11,485	13,625

	22,974	13,625

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	10,193	1,057
Corporation tax	-	5,382
Other taxes and social security	7,938	809
VAT	5,684	16,130
Credit Card Creditor	295	346
Nest Pension account	392	(1,974 )
Accruals and deferred income	1,350	1,200
Director's loan account	657	926

	26,509	23,876

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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