B.E.C Plumbing and Heating Ltd

B.E.C Plumbing and Heating Ltd
Contents Page
For the Period 13 May 2025 to 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

B.E.C Plumbing and Heating Ltd Accountants' Report For the Period 13 May 2025 to 31 May 2026
You consider that the company is exempt from an audit for the year ended 31 May 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Kendall Accountancy Services Limited 31 May 2026 .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham HU16 4LU 29 October 2026 1

B.E.C Plumbing and Heating Ltd
Accountants' Report
For the Period 13 May 2025 to 31 May 2026

You consider that the company is exempt from an audit for the year ended 31 May 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Kendall Accountancy Services Limited
31 May 2026

....................................................

Kendall Accountancy Services Limited
2 Exeter Street

Cottingham
HU16 4LU
29 October 2026

1

B.E.C Plumbing and Heating Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	15,555
		15,555
Current assets
Stocks		400
Debtors		639
Cash at bank and in hand		15,421
		16,460
Creditors: amount falling due within one year		(22,642)
Net current assets		(6,182)

Total assets less current liabilities		9,373
Provisions for liabilities		(2,865)
Net assets		6,508

Capital and reserves
Called up share capital	4	2
Profit and loss account		6,506
Shareholders' funds		6,508

For the period ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 29 October 2026 and were signed on its behalf by:

-------------------------------
Bradley Graves
Director

2

B.E.C Plumbing and Heating Ltd
Notes to the Abridged Financial Statements
For the Period 13 May 2025 to 31 May 2026

General Information

B.E.C Plumbing and Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 16448970, registration address 14 Orangeleaf Way, Barton Upon Humber, DN18 5GB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 2.

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 13 May 2025	-	-	-	-
Additions	3,807	13,500	792	18,099
Disposals	-	-	-	-
At 31 May 2026	3,807	13,500	792	18,099
Depreciation
At 13 May 2025	-	-	-	-
Charge for period	755	1,589	200	2,544
On disposals	-	-	-	-
At 31 May 2026	755	1,589	200	2,544
Net book values
Closing balance as at 31 May 2026	3,052	11,911	592	15,555
Opening balance as at 13 May 2025	-	-	-	-

4.

Share Capital

Allotted, called up and fully paid	2026 £
2 Class A shares of £1.00 each	2
	2

3