REGISTERED NUMBER: 12554283 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CLARKE & GREENWOOD PLUMBING & HEATING

LIMITED

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

R Clarke

B D Greenwood

REGISTERED OFFICE:

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

REGISTERED NUMBER:

12554283 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

201,074

210,602

Cost of sales

77,039

85,988

GROSS PROFIT

124,035

124,614

Administrative expenses

59,251

61,756

OPERATING PROFIT

4

64,784

62,858

Interest payable and similar expenses

2,027

2,773

PROFIT BEFORE TAXATION

62,757

60,085

Tax on profit

13,774

13,416

PROFIT FOR THE FINANCIAL YEAR

48,983

46,669

Retained earnings at beginning of year

8,372

317

Dividends

(47,000

)

(38,614

)

RETAINED EARNINGS AT END OF YEAR

10,355

8,372

FIXED ASSETS

Tangible assets

5

15,231

20,309

CURRENT ASSETS

Stocks

6

2,000

1,250

Debtors

7

31,617

22,758

Cash at bank

5,008

10,388

38,625

34,396

CREDITORS

Amounts falling due within one year

8

34,802

32,004

NET CURRENT ASSETS

3,823

2,392

TOTAL ASSETS LESS CURRENT LIABILITIES

19,054

22,701

CREDITORS

Amounts falling due after more than one year

9

8,659

14,289

NET ASSETS

10,395

8,412

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

10,355

8,372

SHAREHOLDERS' FUNDS

10,395

8,412

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

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

The directors acknowledge their 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.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2026 and were signed on its behalf by:

B D Greenwood - Director

1.	STATUTORY INFORMATION

Clarke & Greenwood Plumbing & Heating 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

262

350

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

1,622

37,684

39,306

DEPRECIATION

At 1 April 2025

1,256

17,741

18,997

Charge for year

92

4,986

5,078

At 31 March 2026

1,348

22,727

24,075

NET BOOK VALUE

At 31 March 2026

274

14,957

15,231

At 31 March 2025

366

19,943

20,309

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

25,684

DEPRECIATION

At 1 April 2025

6,422

Charge for year

4,816

At 31 March 2026

11,238

NET BOOK VALUE

At 31 March 2026

14,446

At 31 March 2025

19,262

6.

STOCKS

2026

2025

£

£

Stocks

1,000

750

Work-in-progress

1,000

500

2,000

1,250

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

14,570

21,541

Other debtors

1,478

1,217

Savings account

15,569

-

31,617

22,758

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans (see note 10)

700

4,200

Hire purchase contracts

4,930

4,289

Trade creditors

10,081

7,321

Corporation tax

13,774

12,156

VAT

3,367

2,462

Directors' current accounts

715

381

Accrued expenses

1,235

1,195

34,802

32,004

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans (see note 10)

-

700

Hire purchase contracts

8,659

13,589

8,659

14,289

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Other loans

700

4,200

Amounts falling due between one and two years:

Other loans - 1-2 years

-

700