REGISTERED NUMBER: 05402190 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Area Plumbing & Electrics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D L Hughes

SECRETARY:

A D Hughes

REGISTERED OFFICE:

Atherton Farmhouse

Off Winstanley Road

Orrell

Wigan

WN5 7XA

REGISTERED NUMBER:

05402190 (England and Wales)

ACCOUNTANTS:

M J Miller & Co. Ltd

Chartered Certified Accountants

Wigan Investment Centre

Waterside Drive

Wigan

Lancashire

WN3 5BA

FIXED ASSETS

Tangible assets

4

2,055

2,484

Investment property

5

170,000

170,000

172,055

172,484

CURRENT ASSETS

Debtors

6

819

435

Cash at bank and in hand

16,789

14,229

17,608

14,664

CREDITORS

Amounts falling due within one year

7

41,091

42,678

NET CURRENT LIABILITIES

(23,483

)

(28,014

)

TOTAL ASSETS LESS CURRENT LIABILITIES

148,572

144,470

PROVISIONS FOR LIABILITIES

13,066

17,300

NET ASSETS

135,506

127,170

CAPITAL AND RESERVES

Called up share capital

500

500

Retained earnings

135,006

126,670

135,506

127,170

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 15 October 2026 and were signed by:

D L Hughes - Director

1.	STATUTORY INFORMATION

Area Plumbing & Electrics 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance and 10% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

8,426

DEPRECIATION

At 1 May 2025

5,942

Charge for year

429

At 30 April 2026

6,371

NET BOOK VALUE

At 30 April 2026

2,055

At 30 April 2025

2,484

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

170,000

NET BOOK VALUE

At 30 April 2026

170,000

At 30 April 2025

170,000

The director has valued the investment property at the company year end.

There has been no valuation of investment property by an independent valuer.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

819

435

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

526

980

Taxation and social security

1,130

1,396

Other creditors

39,435

40,302

41,091

42,678