4 Counties Plumbing & Heating Services - Accounts to registrar (filleted)

REGISTERED NUMBER: 07919163 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

4 Counties Plumbing & Heating Services

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Darren Evans

REGISTERED OFFICE:

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TW

REGISTERED NUMBER:

07919163 (England and Wales)

FIXED ASSETS

Tangible assets

5

5,303

7,182

CURRENT ASSETS

Stocks

6

250

Debtors

7

1,263

1,919

Cash at bank

5,448

6,775

6,961

8,944

CREDITORS

Amounts falling due within one year

8

9,232

16,212

NET CURRENT LIABILITIES

(2,271

)

(7,268

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,032

(86

)

PROVISIONS FOR LIABILITIES

1,001

-

NET ASSETS/(LIABILITIES)

2,031

(86

)

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

1,931

(186

)

SHAREHOLDERS' FUNDS

2,031

(86

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2026 and were signed by:

Mr Darren Evans - Director

1.	STATUTORY INFORMATION

4 Counties Plumbing & Heating Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared using the historical cost.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the balance sheet date the company had net current liabillities of £2,531 (2025: £7,268) and retained losses of £Nil (2025: £12,838). The directors have pledged to continue to financially support the company for the foreseeable future. On this basis, the director feels it is appropriate to prepare these financial statements on a going concern basis.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover comprises of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Tangible assets are stated in the balance sheet 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 February 2025

and 31 January 2026

20,920

609

21,529

DEPRECIATION

At 1 February 2025

14,011

336

14,347

Charge for year

1,727

152

1,879

At 31 January 2026

15,738

488

16,226

NET BOOK VALUE

At 31 January 2026

5,182

121

5,303

At 31 January 2025

6,909

273

7,182

6.

STOCKS

2026

2025

£

Stocks

250

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Deferred tax asset

-

1,081

Prepayments

1,263

838

1,263

1,919

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other loans (see note 9)

2,240

2,177

Tax

1,018

-

Social security and other taxes

-

(1,141

)

Pension contributions unpaid

91

90

Credit card account

4,663

4,244

Directors' current accounts

200

9,752

Accruals and deferred income

1,020

1,090

9,232

16,212

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

Amounts falling due within one year or on demand:

Loans to related parties

2,240

2,177

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

1

100

11.	RELATED PARTY TRANSACTIONS

At the balance sheet date, the company owed £300 (2025: £9,752) to Darren Evans (Director).

This loan is interest free and there are no terms for repayment.

At the balance sheet date the company owed £2,240 (2025: £2,176) to companies connected by

common control. All amounts arose under normal trading terms.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr Darren Evans.