CGH Plumbing and Heating Limited

Registered number

14599220

Unaudited Filleted Accounts

31 January 2026

CGH Plumbing and Heating Limited
Registered number:		14599220
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		8,610			9,840
Tangible assets	4		37,432			45,567
			46,042			55,407

Current assets
Stocks		8,000			3,000
Debtors	5	64,919			154,372
Cash at bank and in hand		70,999			37,104
		143,918			194,476

Creditors: amounts falling due within one year	6	(107,798)			(140,258)

Net current assets			36,120			54,218

Total assets less current liabilities			82,162			109,625

Creditors: amounts falling due after more than one year	7		(22,850)			(30,835)

Provisions for liabilities			(3,043)			(4,149)


Net assets			56,269			74,641

Capital and reserves
Called up share capital			2			2
Profit and loss account			56,267			74,639

Shareholders' funds			56,269			74,641

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.


Mrs D Gunn-Hawking
Director
Approved by the board on 22 October 2026

CGH Plumbing and Heating Limited
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). The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.

	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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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			25% Straight Line
	Motor Vehicles			20% Reducing Balance

	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 and creditors receivable/ payable within one year
	Debtors and creditors with no stated interest rate and receivable anf payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		4


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 February 2025							12,300
	At 31 January 2026							12,300

	Amortisation
	At 1 February 2025							2,460
	Provided during the year							1,230
	At 31 January 2026							3,690

	Net book value
	At 31 January 2026							8,610
	At 31 January 2025							9,840

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 February 2025			2,914		61,889		64,803
	Additions			2,551		-		2,551
	Disposals			-		(4,000)		(4,000)
	At 31 January 2026			5,465		57,889		63,354

	Depreciation
	At 1 February 2025			955		18,281		19,236
	Charge for the year			1,367		8,572		9,939
	On disposals			-		(3,253)		(3,253)
	At 31 January 2026			2,322		23,600		25,922

	Net book value
	At 31 January 2026			3,143		34,289		37,432
	At 31 January 2025			1,959		43,608		45,567


5	Debtors					2026		2025
£							£

	Trade debtors					8,867		117,701
	Other debtors					56,052		36,671
						64,919		154,372


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

	Obligations under finance lease and hire purchase contracts					7,985		7,659
	Trade creditors					43,831		44,634
	Taxation and social security costs					11,891		26,629
	Other creditors					44,091		61,336
						107,798		140,258


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					22,850		30,835


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Director
	Interest charged at HMRC's official rate repayable on demand	(14,888)		(58,220)		71,997		(1,111)

		(9,253)		(58,220)		71,997		(1,111)


9	Other information

	CGH Plumbing and Heating Limited is a private company limited by shares and incorporated in England. Its registered office is:

	5 Providence Court
	Pynes Hill
	Exeter
	Devon
	EX2 5JL