DIXON BROTHERS PLUMBING & HEATING LTD


Director	DIXON, Richard Alexander


Registered Address	70 Wright Street
	Hull
	HU2 8JD


Registered Number	11166558 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		7,638		7,173
			7,638		7,173
Current assets
Debtors	4	668		12,529
Cash at bank and on hand		18,504		11,320
		19,172		23,849
Creditors amounts falling due within one year	5	(11,665)		(6,392)
Net current assets (liabilities)			7,507		17,457
Total assets less current liabilities			15,145		24,630
Creditors amounts falling due after one year	6		(3,009)		(8,233)
Net assets			12,136		16,397
Capital and reserves
Called up share capital			2		2
Profit and loss account			12,134		16,395
Shareholders' funds			12,136		16,397

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 October 2026, and are signed on its behalf by:

DIXON, Richard Alexander
Director
Registered Company No. 11166558

DIXON BROTHERS PLUMBING & HEATING LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	20
	Vehicles	20
	Office Equipment	20

	Trade and other 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.

Trade and other 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.

	Trade and other 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.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	13,500	7,089	-	20,589
Additions	-	-	1,970	1,970
At 31 January 26	13,500	7,089	1,970	22,559
Depreciation and impairment
At 01 February 25	9,506	3,910	-	13,416
Charge for year	799	636	70	1,505
At 31 January 26	10,305	4,546	70	14,921
Net book value
At 31 January 26	3,195	2,543	1,900	7,638
At 31 January 25	3,994	3,179	-	7,173

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	144	-
Other debtors	524	12,529
Total	668	12,529

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	4,033	2,767
Bank borrowings and overdrafts	467	-
Taxation and social security	7,165	3,625
Total	11,665	6,392


	Included within bank borrowings and overdrafts is an amount payable to the directors of £467. (2025: Receivable in other debtors £11,748)

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	3,009	8,233
Total	3,009	8,233

7.	Share capital
	2 Ordinary Shares