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Contents

Balance Sheet	3
Statement of Compliance	4
Notes to the Financial Statements	5–10

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Balance Sheet

As at 31 March 2026

	2026 £	2025 £
Fixed assets
Tangible assets	56,013	57,865
	56,013	57,865
Current assets	170,729	168,122
Creditors: amounts falling due within one year	(176,177)	(159,726)
Net current assets (liabilities)	(5,449)	8,396
Total assets less current liabilities	50,564	66,261
Creditors: amounts falling due after more than one year	(21,657)	(36,145)
Provisions for liabilities	(10,642)	(5,285)
Total net assets (liabilities)	18,265	24,831
Capital and reserves
Called up share capital	100	100
Capital redemption reserve	1	1
Profit and loss account	18,164	24,730
	18,265	24,831

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Balance Sheet Continued

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

The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The accounts were approved by the Board of Directors and authorised for issue on 20 October 2026.

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Notes to the Financial Statements

For the period 1 April 2025 to 31 March 2026

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Principal activity

The principal activity of the company during the period was Plumbing, heat and air-conditioning installation.

Tangible fixed assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Plant & Machinery - 25% straight line Motor Vehicles - 25% reducing balance Computer equipment - 25% straight line

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Notes to the Financial Statements (continued)

2. Basis of Preparation

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' and the Companies Act 2006.

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Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 8 (Previous Period: 9)

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Notes to the Financial Statements (continued)

4. Tangible Fixed Assets

Category	Cost b/f £	Additions £	Disposals £	Cost c/f £	Dep b/f £	Charge £	On disp. £	Dep c/f £	NBV £
Fixtures & Fittings	9,047	1,220	0	10,267	6,799	944	0	7,743	2,524
Motor Vehicles	107,173	12,550	0	119,723	51,556	14,679	0	66,235	53,489
Total	116,221	13,770	0	129,991	58,355	15,623	0	73,978	56,013

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Notes to the Financial Statements (continued)

5. Debtors

Description	Current Year £	Previous Year £
Trade debtors	47,211	87,586
Amounts owed by group undertakings	0	0
Prepayments and accrued income	0	1,774
Other debtors	22,455	9,978
Total	69,665	99,338

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Notes to the Financial Statements (continued)

6. Creditors

Creditors: amounts falling due within one year

Description	Current Year £	Previous Year £
Trade creditors	59,858	98,182
Amounts owed to group undertakings	0	0
Corporation tax	0	0
Other taxes and social security	14,310	20,893
Accruals and deferred income	26,153	3,150
Other creditors	75,855	37,501
Total	176,177	159,726

Creditors: amounts falling due after more than one year

Description	Current Year £	Previous Year £
Bank loans	0	833
Other creditors	21,657	35,312
Total	21,657	36,145