H. & S. Plumbers Merchants Limited

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

Registered number: 04066465

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,977		7,231
Investments	5		290,957		290,957

			295,934		298,188
CURRENT ASSETS
Stocks	6	165,900		160,800
Debtors	7	61,242		71,669
Cash at bank and in hand		15,435		7,616

		242,577		240,085
Creditors: Amounts Falling Due Within One Year	8	(181,106 )		(173,504 )

NET CURRENT ASSETS (LIABILITIES)			61,471		66,581

TOTAL ASSETS LESS CURRENT LIABILITIES			357,405		364,769

Creditors: Amounts Falling Due After More Than One Year	9		-		(4,410 )

NET ASSETS			357,405		360,359

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			357,305		360,259

SHAREHOLDERS' FUNDS			357,405		360,359

Page 1

Page 2

H. & S. Plumbers Merchants Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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 I Harris

Director

26/10/2026

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

1. General Information

H. & S. Plumbers Merchants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04066465 . The registered office is Oxford Mill, Montague Street, Blackburn, Lancashire, BB2 1EH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 March 2025	14,458	11,038	25,496
Disposals	(8,533 )	-	(8,533 )

As at 28 February 2026	5,925	11,038	16,963

...CONTINUED

Page 3

Page 4

H. & S. Plumbers Merchants Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025	9,160	9,105	18,265
Provided during the period	1,111	289	1,400
Disposals	(7,679 )	-	(7,679 )

As at 28 February 2026	2,592	9,394	11,986

Net Book Value
As at 28 February 2026	3,333	1,644	4,977

As at 1 March 2025	5,298	1,933	7,231

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 March 2025	290,957

As at 28 February 2026	290,957

Provision
As at 1 March 2025	-

As at 28 February 2026	-

Net Book Value
As at 28 February 2026	290,957

As at 1 March 2025	290,957

6. Stocks

	2026	2025
	£	£
Stock	165,900	160,800

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	57,351	68,083
Other debtors	3,891	3,586

	61,242	71,669

Page 4

Page 5

H. & S. Plumbers Merchants Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	66,000	66,811
Bank loans and overdrafts	14,131	10,404
Amounts owed to participating interests	81,168	82,168
Other creditors	13,447	3,888
Taxation and social security	6,360	10,233

	181,106	173,504

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	4,410

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 5