ECB PLUMBING & HEATING LTD - Filleted accounts

Registered number

14694811

ECB PLUMBING & HEATING LTD

Filleted Accounts

28 February 2026

ECB PLUMBING & HEATING LTD
Registered number:		14694811
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		14,638			3,443

Current assets
Stocks		1,500			-
Debtors	4	4,921			4,076
Cash at bank and in hand		61,998			25,908
		68,419			29,984

Creditors: amounts falling due within one year	5	(35,993)			(18,465)

Net current assets			32,426			11,519

Total assets less current liabilities			47,064			14,962

Creditors: amounts falling due after more than one year	6		(8,438)			-

Provisions for liabilities			(3,059)			(655)


Net assets			35,567			14,307

Capital and reserves
Called up share capital			100			100
Profit and loss account			35,467			14,207

Shareholders' funds			35,567			14,307

The director is 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 director acknowledges his 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.


Mr E Wharnsby
Director
Approved by the board on 14 October 2026

ECB PLUMBING & HEATING LTD
Notes to the Accounts
for the year ended 28 February 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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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:

	Motor vehicles			25% reducing balance
	Plant and machinery			25% reducing balance
	Office Equipment			25% reducing balance

	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.

	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.

	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.



2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2
	(This includes the Director)

3	Tangible fixed assets
		Motor vehicles		Plant and machinery etc		Office Equipment		Total
£			£		£		£
	Cost
	At 1 March 2025	-		1,000		3,842		4,842
	Additions	14,790		1,050		235		16,075
	At 28 February 2026	14,790		2,050		4,077		20,917

	Depreciation
	At 1 March 2025	-		438		961		1,399
	Charge for the year	3,698		403		779		4,880
	At 28 February 2026	3,698		841		1,740		6,279

	Net book value
	At 28 February 2026	11,092		1,209		2,337		14,638
	At 28 February 2025	-		562		2,881		3,443


4	Debtors					2026		2025
£							£

	Trade debtors					4,289		4,076
	Other debtors					632		-
						4,921		4,076


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

	Bank loans and overdrafts					2,701		-
	Trade creditors					9,574		-
	Taxation and social security costs					19,931		13,310
	Other creditors					3,787		5,155
						35,993		18,465


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

	Bank loans					8,438		-


7	Related party transactions

	There is an amount owed to the director at the year end of £41 (2025 - £1,767) being the director's loan account balance.


8	Other information

	ECB PLUMBING & HEATING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	50 Adelaide Road
	Ipswich
	Suffolk
	IP4 5PS