IRIS Accounts Production v26.1.10.61 04341321 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04341321 2025-03-31 04341321 2026-03-31 04341321 2025-04-01 2026-03-31 04341321 2024-03-31 04341321 2024-04-01 2025-03-31 04341321 2025-03-31 04341321 ns15:EnglandWales 2025-04-01 2026-03-31 04341321 ns14:PoundSterling 2025-04-01 2026-03-31 04341321 ns10:Director1 2025-04-01 2026-03-31 04341321 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04341321 ns10:SmallEntities 2025-04-01 2026-03-31 04341321 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04341321 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 04341321 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04341321 ns10:FullAccounts 2025-04-01 2026-03-31 04341321 1 2025-04-01 2026-03-31 04341321 ns10:Director2 2025-04-01 2026-03-31 04341321 ns10:RegisteredOffice 2025-04-01 2026-03-31 04341321 ns5:CurrentFinancialInstruments 2026-03-31 04341321 ns5:CurrentFinancialInstruments 2025-03-31 04341321 ns5:Non-currentFinancialInstruments 2026-03-31 04341321 ns5:Non-currentFinancialInstruments 2025-03-31 04341321 ns5:ShareCapital 2026-03-31 04341321 ns5:ShareCapital 2025-03-31 04341321 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 04341321 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04341321 ns5:NetGoodwill 2025-04-01 2026-03-31 04341321 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 04341321 ns5:PlantMachinery 2025-04-01 2026-03-31 04341321 ns5:FurnitureFittings 2025-04-01 2026-03-31 04341321 ns5:MotorVehicles 2025-04-01 2026-03-31 04341321 ns5:NetGoodwill 2025-03-31 04341321 ns5:NetGoodwill 2026-03-31 04341321 ns5:NetGoodwill 2025-03-31 04341321 ns5:LeaseholdImprovements 2025-03-31 04341321 ns5:PlantMachinery 2025-03-31 04341321 ns5:FurnitureFittings 2025-03-31 04341321 ns5:MotorVehicles 2025-03-31 04341321 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 04341321 ns5:LeaseholdImprovements 2026-03-31 04341321 ns5:PlantMachinery 2026-03-31 04341321 ns5:FurnitureFittings 2026-03-31 04341321 ns5:MotorVehicles 2026-03-31 04341321 ns5:LeaseholdImprovements 2025-03-31 04341321 ns5:PlantMachinery 2025-03-31 04341321 ns5:FurnitureFittings 2025-03-31 04341321 ns5:MotorVehicles 2025-03-31 04341321 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-31 04341321 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-04-01 2026-03-31 04341321 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2026-03-31 04341321 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-31 04341321 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 04341321 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04341321 ns5:DeferredTaxation 2025-03-31 04341321 ns5:DeferredTaxation 2025-04-01 2026-03-31 04341321 ns5:DeferredTaxation 2026-03-31

REGISTERED NUMBER: 04341321 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

WESTMINSTER HEATING & PLUMBING LIMITED

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WESTMINSTER HEATING & PLUMBING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mr M Taylor

| Mrs LA Taylor

| REGISTERED OFFICE: | 12 High Street

| Stanford Le Hope

| Essex

| SS17 0EY

| REGISTERED NUMBER: | 04341321 (England and Wales)

| ACCOUNTANTS: | Elliott, Mortlock, Busby & Co Limited

| 12 High Street

| Stanford le Hope

| Essex

| SS17 0EY

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 91,688 |  | 135,477 |  |

91,688 |  | 135,477 |  |

CURRENT ASSETS

Debtors | 6 | 686,621 |  | 302,234 |  |

Cash at bank | 307,136 |  | 403,317 |  |

993,757 |  | 705,551 |  |

CREDITORS

Amounts falling due within one year | 7 | 245,763 |  | 184,881 |  |

NET CURRENT ASSETS | 747,994 |  | 520,670 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 839,682 |  | 656,147 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (27,799 | ) | (34,640 | ) |

PROVISIONS FOR LIABILITIES | 10 | (22,922 | ) | (30,446 | ) |

NET ASSETS | 788,961 |  | 591,061 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 788,861 |  | 590,961 |  |

SHAREHOLDERS' FUNDS | 788,961 |  | 591,061 |  |

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.

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321) |

BALANCE SHEET - continued

31 MARCH 2026

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 Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

Mr M Taylor - Director

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Westminster Heating & Plumbing 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 comprises the fair value of the consideration received or receivable for the provision of goods and services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured,

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of fifteen years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets and depreciation

| 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

| Furniture, fittings and equipment | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Taxation

| Taxation represents the sum of tax currently payable and deferred tax.

| The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

| 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 7 (2025 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 15,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 15,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | TANGIBLE FIXED ASSETS

| Furniture, |

| Improvements |  | fittings |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 17,659 |  | 2,814 |  | 6,416 |  | 213,211 |  | 240,100 |  |

| Additions | - |  | - |  | 1,396 |  | - |  | 1,396 |  |

| Disposals | (17,659 | ) | - |  | - |  | - |  | (17,659 | ) |

| At 31 March 2026 | - |  | 2,814 |  | 7,812 |  | 213,211 |  | 223,837 |  |

| DEPRECIATION

| At 1 April 2025 | 3,968 |  | 2,229 |  | 3,106 |  | 95,320 |  | 104,623 |  |

| Charge for year | 3,532 |  | 146 |  | 1,874 |  | 29,474 |  | 35,026 |  |

| Eliminated on disposal | (7,500 | ) | - |  | - |  | - |  | (7,500 | ) |

| At 31 March 2026 | - |  | 2,375 |  | 4,980 |  | 124,794 |  | 132,149 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  | 439 |  | 2,832 |  | 88,417 |  | 91,688 |  |

| At 31 March 2025 | 13,691 |  | 585 |  | 3,310 |  | 117,891 |  | 135,477 |  |

| 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 | 53,961 |  |

| DEPRECIATION

| At 1 April 2025 | 15,176 |  |

| Charge for year | 9,696 |  |

| At 31 March 2026 | 24,872 |  |

| NET BOOK VALUE

| At 31 March 2026 | 29,089 |  |

| At 31 March 2025 | 38,785 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 83,633 |  | 70,017 |  |

| Other debtors | 602,988 |  | 232,217 |  |

686,621 |  | 302,234 |  |

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 6,841 |  | 6,841 |  |

| Trade creditors | 355 |  | 8,403 |  |

| Corporation tax | 165,510 |  | 59,009 |  |

| Social security and other taxes | 62,453 |  | 59,859 |  |

| Other creditors | 5,036 |  | 34,715 |  |

| Directors' current accounts | 5,568 |  | 16,054 |  |

245,763 |  | 184,881 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 27,799 |  | 34,640 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 34,640 |  | 41,481 |  |

10. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 22,922 |  | 30,446 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 30,446 |  |

| Credit to Income Statement during year | (7,524 | ) |

| Balance at 31 March 2026 | 22,922 |  |

| The provision for deferred taxation is made up of accelerated capital allowances.

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

|  | 2026 |  | 2025 |  |

|  | £ |  | £ |  |

| Balance outstanding at start of year |  | - |  | - |  |

| Amounts advanced |  | 300,000 |  | - |  |

| Amounts repaid |  | - |  | - |  |

| Amounts written off |  | - |  | - |  |

| Amounts waived |  | - |  | - |  |

| Balance outstanding at end of year |  | 300,000 |  | - |  |

| The loan is included within other debtors, has been provided interest free and is repayable on demand.

12. | RELATED PARTY DISCLOSURES

| The directors of the company are also directors and shareholders of the company J&B Taylor Limited. An interest free loan repayable on demand has been made to the company at 31 March 2024. The amount outstanding at 31 March 2026 was £220,000 (2025: £220,000).