JAB Plumbing & Heating Cumbria Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09984319

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,348		8,169

			3,348		8,169
CURRENT ASSETS
Stocks	5	175		931
Debtors	6	3,700		7,437
Cash at bank and in hand		12,922		41,978

		16,797		50,346
Creditors: Amounts Falling Due Within One Year	7	(720 )		(3,749 )

NET CURRENT ASSETS (LIABILITIES)			16,077		46,597

TOTAL ASSETS LESS CURRENT LIABILITIES			19,425		54,766

NET ASSETS			19,425		54,766

CAPITAL AND RESERVES
Called up share capital	8		4		3
Profit and Loss Account			19,421		54,763

SHAREHOLDERS' FUNDS			19,425		54,766

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JAB Plumbing & Heating Cumbria Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 Jeffrey Bellas

Director

29/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JAB Plumbing & Heating Cumbria Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09984319 . The registered office is Nichol House, Lazonby, Penrith, Cumbria, CA10 1BL.

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.

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:

Plant & Machinery	20%
Motor Vehicles	25%
Computer Equipment	33%

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: NIL (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	9,632	29,696	1,492	40,820
Additions	-	-	369	369
Disposals	-	(12,459 )	-	(12,459 )

As at 31 January 2026	9,632	17,237	1,861	28,730

...CONTINUED

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JAB Plumbing & Heating Cumbria Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	7,894	23,265	1,492	32,651
Provided during the period	361	575	123	1,059
Disposals	-	(8,328 )	-	(8,328 )

As at 31 January 2026	8,255	15,512	1,615	25,382

Net Book Value
As at 31 January 2026	1,377	1,725	246	3,348

As at 1 February 2025	1,738	6,431	-	8,169

5. Stocks

	2026	2025
	£	£
Materials	175	250
Work in progress	-	681

	175	931

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,700	7,437

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	144
VAT	-	2,355
Business credit card	-	170
Accruals and deferred income	720	1,080

	720	3,749

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	3

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