J D Heating & Plumbing Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09734519 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

J D Heating & Plumbing Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Donaghey

REGISTERED OFFICE:

2 Walsworth Road

Second Floor

Hitchin

Hertfordshire

SG4 9SP

REGISTERED NUMBER:

09734519 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Tangible assets

4

7,310

8,307

CURRENT ASSETS

Stocks

600

Debtors

5

1,000

-

Cash at bank

66,383

67,783

67,983

68,383

CREDITORS

Amounts falling due within one year

6

24,866

11,694

NET CURRENT ASSETS

43,117

56,689

TOTAL ASSETS LESS CURRENT
LIABILITIES

50,427

64,996

PROVISIONS FOR LIABILITIES

7

1,389

1,578

NET ASSETS

49,038

63,418

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

48,938

63,318

SHAREHOLDERS' FUNDS

49,038

63,418

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 2 November 2026 and were signed by:

J Donaghey - Director

1.	STATUTORY INFORMATION

J D Heating & Plumbing Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2025

38,685

Additions

1,123

At 31 August 2026

39,808

DEPRECIATION

At 1 September 2025

30,378

Charge for year

2,120

At 31 August 2026

32,498

NET BOOK VALUE

At 31 August 2026

7,310

At 31 August 2025

8,307

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

Other debtors

1,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

Taxation and social security

6,746

6,692

Other creditors

18,120

5,002

24,866

11,694

7.	PROVISIONS FOR LIABILITIES

31.8.26

31.8.25

£

Deferred tax

1,389

1,578

Deferred

tax

£

Balance at 1 September 2025

1,578

Credit to Income Statement during year

(189

)

Balance at 31 August 2026

1,389

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.26

31.8.25

value:

£

80

Ordinary A shares

£1

80

20

Ordinary B shares

£1

20

100

9.

RESERVES

Retained

earnings

£

At 1 September 2025

63,318

Profit for the year

20,620

Dividends

(35,000

)

At 31 August 2026

48,938