Post your job for free. Get quotes. Read reviews.
Post your job for free. Read reviews, get quotes, and see tips on hiring the right person.
How does it work?There are 309 Plumbers in Winsford, and last month we helped homeowners get quotes for their home improvement jobs.
Take a look at our Plumbers profiles, read reviews and request quotes directly.
Hi at jays property maintenance we run a family run business that are specialists in flat roofing new roofs Chimley rebuilds lead work and all aspects of property maintenance.with a 5 million public liability insurance.
Latest homeowner review
25 years carrying out an array of handyman/maintenance work, relaxed manner with care and attention to each job. Proactive communicator.
Latest homeowner review
Great communication and excellent worksmanship. Highly recommended!
We are a reliable, friendly company specialising in home improvements and property maintenance. Fully insured, we are committed to providing an excellent service to our customers. Our services include; General property maintenance Roofing Kitchen/bathroom installation Joinery Driveways Fencing Landscaping Mowing and Hedge cutting services And more.. We look forward to hearing from you to discuss your requirements. Contact us today for a free, no obligation quote!
Latest homeowner review
Luke was very friendly with his communication and did the job in good time. Will likely use for other jobs as well
Meeting the customers needs is our utmost priority.
Latest homeowner review
I am here to help and make your life a lot easier. I have useful, relevant and valuable experience and skills in my line of work. I've gained insight, undergone training and shown my abilities which can be seen. Starting off as a plumber 10years ago wasn't enough for me so I progressed onto installing and tiling. This way I found it covered all areas homeowners needed to get jobs done without needing more than one tradesman. I am passionate about my work and will always leave a job in pristine condition. At Bear Tiling & Bathroom Installation, I offer the highest quality tiling service and bathroom installation. No job is too big or small.
Latest homeowner review
Great job, quick and no fuss. Very professional. I have already got a new quote for more work I needed doing
We specialise in all aspects of hard landscaping such as patios, driveways, fencing, garden walls, sheds, lawns and garden clearance. We also complete aspects of general building such as extensions, porches, interior and exterior painting
Latest homeowner review
AA property and groundwork All aspects building work landscaping Building Roofing Pointing Flagging Sand blasting Small demolition Extensions Ponds Driveway specialist Resin driveways Handy man Garden clearances Jet washing Block paving Flagging Groundwork’s All work under taken
Latest homeowner review
over 40 years fitting quality flat roof systems .no one has more experience of flat roofing. Warm flat roofs (cool in summer warm in winter). Tapered flat roofs which allow correct drainage if rainwater. We can give you a permanent solution to any flat roof problems Wide range of FLAT roof systems .and finishes. All guaranteed.WE HAVE FULL LIABITY COVER INCLUDING USE OF ALL POWER TOOLS AND HEAT. quality assured contractor. We will fully survey the job (images taken of condition etc..) .give you a detailed outline of works./quote. we will then take images of every stage of works from start to finish so you can see your job is being carried out as specified / quoted. our guarantee covers workmanship and materials Covering a 40 mile range of Manchester
Latest homeowner review
Barry and his son did a great job re-felting the roof on my bay window. They turned up when they said they would, did the job brilliantly and charged what they said it would cost. Wouldn't hesitate to recommend using Rooftech.
we are a proud professional family run business with over 100 years combined experience team members we take on all exterior property work all work comes with our standard company guarantee SAFE CHOICE ROOFING ITS YOUR CHOICE TO CHOOSE THE SAFE WAY
Latest homeowner review
Roof repair done - the roof is still leaking, warranty certificate not produced. Have tried to contact them - emails and phone numbers not responding - whatsapp messages too - no response. Need to reach out to me to resolve this job.
Homesafe is the name to trust for all aspects of domestic gas plumbing & heating. From advanced smart technology heating systems to tap changes, we cover it all. Our gas safe engineers have the skills and resources to complete the work. You can rely on us for hassle-free, cost-effective and professional service every time.
Latest homeowner review
Arrived as scheduled, reasonable price and job done quickly and efficiently
Total Heat and Bathrooms is a trusted and time served company specialising in all Bathroom and Heating installations. We provide you the one stop shop for all your Bathroom needs, from initial site survey, right through to design and installation. It's the most important room in your house, and one of the biggest investments you will ever make into your home. Professional design, quality products, expert installation & market-leading project management are all vital elements to ensure that your new bathroom looks amazing. We Design, Supply & Install bathrooms for busy homeowners who need a simple process without the hassle of vetting tradesmen and managing a project. We also Have our own in-house builders and joiners to take on other projects including Steel erection, supporting wall removals, door/arch widening, chimney removals etc We cover the whole of the North West, incorporating areas as Warrington, Liverpool, Manchester, Stockport and all surrounding areas. Feel free to get in touch to discuss your project.
Latest homeowner review
Very polite and professional, just not ready for work at the moment
Aqua Flow Solutions was established with tradesmen with over 10 years experience. We are here to provide a reliable, cost effective, high quality level of workmanship in all aspects of the plumbing and heating trade.
Latest homeowner review
Lovely young lad. Did the work to a great standard and even sorted some other issues for us. Stayed longer than he intended too to ensure everything was sorted so we didn't get any further issues. He even made sure everything was tidy before he left. Overall very happy, would recommend!
Plugged Electrical is a trusted local electrician based in Stratford-upon-Avon, providing reliable and professional electrical services for homeowners and landlords. We specialise in outside sockets, consumer unit upgrades, full and partial rewires, and landlord Electrical Installation Condition Reports (EICRs). Whether you’re looking to upgrade your home’s electrics or ensure your rental property is fully compliant, we deliver high-quality work with honest pricing and clear communication. Fully insured
Latest homeowner review
Plugged Electrical were hired to carry out a rewire of my property. The quality of work carried out was substandard and in some cases dangerous. As we were getting electric shocks from light switches they had installed, we get an independant inspector to check his work and he was horrified. Problems included wiring blocks not secured, Fuse board incorrectly labelled, switches not earthed, cables exposed and a fake EIC report that was never submitted to the council. They also never paid their plasterer!
Essential Roofing has over 25 years’ experience in the roofing trade. We are a local Burnley based family run business and all of the surrounding areas including Yorkshire & Manchester . As well as all types of roofing we’re specialists in fascia’s and soffits and brand new Guttering installations. Some of our services include: Roofing, Repairs, Fascia’s, Soffits, Guttering, Chimney Work, Porch Roofs, Garage Roofs Whatever the size of the job we can help, with no job being too big or too small, from a single tile to a whole roof. We also provide 24 hour emergency call-outs for Emergency work For your peace of mind, we’re so confident n our work we’ll only take payment once the job is complete and the customer is happy.
Latest homeowner review
If I could change to Zero I would. Once they did the job, took the money they have blanked all requests to check a snagging issue. One window sill leaking, have called, texted and just getting fobbed off on last call they said they would call back in 5 minutes - that was 3 days ago….. #Avoid
Chameleon Refurbs have over 25 years experience in all types of Building Refurbishments so choose Chameleon Refurbs with confidence
Latest homeowner review
With an experience of 15 years in the field of construction, I carry out interior and exterior design: Tiles, tiling, grout, lime, sanitary installations, pavements, etc.... I am a qualified person, graduating from the construction high school as a construction technician!
Latest homeowner review
Prompt, Pleasant, Hard worker. Jack of all trades sometimes looses a little finess. I will certainly use him again.
Welcome to create that space – Your Trusted Handyman Service At create that space, we understand that home repairs and improvements can be daunting. Whether you're dealing with a leaky tap, need help assembling furniture, or have a larger renovation project in mind, we’re here to help. Our skilled and reliable team offers a wide range of services designed to make your life easier and your home more comfortable. With years of experience, we pride ourselves on delivering high-quality, efficient work with a personal touch. Our goal is to provide you with the best handyman services that are not only affordable but also performed with precision and care. Why Choose Us? Experienced Professionals: Our handymen are experts in a variety of home maintenance tasks. Affordable Rates: We believe in providing great value for your investment. Reliable Service: We arrive on time, and we always complete the job to your satisfaction. Wide Range of Services: From minor repairs to major home projects, we’ve got you covered. Let us handle your to-do list, so you can focus on what matters most. Ready to get started? Contact us today for a free quote!
Latest homeowner review
We were very pleased with the work. They were punctual and did an excellent job. Would definitely recommend.
At Bottega Interiors we deal with bathroom installations, bedrooms and kitchens. also handling anything from small leaks to full renovations. We pride our services with all aspects of works meaning you the customer won’t have the head ache of calling multiple trades people to complete one job. We take the stress out of your hands and handle the job all under one roof.
Latest homeowner review
Very knowledgeable, professional, punctual, and left the place spotless. Will use again
A small honest friendly team of 3 with 25 years of experience who take great pride in our work and customer satisfaction. We don't except any deposit to full completion of work and 100% customer satisfaction. All new work put into writing and will come with a guarantee. We use top quality materials and cut no corners to be sure a first class professional job is carried out for our customers aswell as maintaining a reasonable competitive price.
Latest homeowner review
Came and did the job within a day and talked us through what they was going to do and everything they assured us happened would highly recommend
I have been a builder for 42 years. I do brickwork, repointing, drainage, block paving, patios, concreting, landscaping, stone work, exterior painting etc.. I cover all aspects of building work. and all aspects of groundwork and we specialise in lime mortar pointing
Latest homeowner review
Hi & Welcome to The LOCAL Plumbers The LOCAL Plumbers have been established since 1994. We are on call 7 days a week for all types of Plumbers jobs, services, problems, and repairs. Call now to have one of our LOCAL Plumbers come out to you at a time that suits you. We're here, ready to attend to all your Plumbers jobs, services, problems, and repairs Our team is made up of expertly skilled LOCAL Plumbers, we are a well established Plumbers company with an enviable reputation built over the last 30 years for all your Plumbers jobs, services, problems and repairs. We Do not have any call out charge which means to travel to you, for our labour we charge a minimum of £165 this includes the upto an hours labour, if the Job takes longer than a hour we only charge by the half hour with 95% of our jobs are completed within the first hour. All prices are plus vat and if any parts are needed we will let you know the cost of these. WE DO CHARGE A MINIMUM OF 1 HOUR LABOUR, which is quoted over the phone before we dispatch a Plumber also in writing on site before we start the Job, all dianogstic work is chargeable at the same rate. We have a trusted LOCAL Plumbers brand, made up of an outstanding LOCAL Plumbers team that completes excellent work, which is second to none. Call us, we’re here and on call now to get you booked in at a time of your convience, however from time to time we may need to alter an appointment time but we will always let you know so you can get on with your day. Thank you for taking the time to read about us, and we look forward to helping you with any Plumbers jobs, services, problems, or repairs you may need. Regards, The LOCAL Plumbers
Latest homeowner review
Prompt and good service
Here at 5 star luxury drives, patio’s & landscaping we offer a number of services while getting the job done well with many years of experience and also offer a very friendly service through out the job if needing a quote then please contact us on our page or website and we we’ll get back to you a soon as possible thank you.
Latest homeowner review
I hired 5 Star Luxury Drives & Patios to install a patio in my back garden & to renew the path down the side of my house & to my front door & rear gate. A great team & they've done a fantastic job, absolute top notch. They put the hours in everyday & got the job done on time & to budget. I was kept informed on how it was progressing all the while & the finished product is a work of art. I can't recommend them enough.
Bradley Angel Joinery (BSc Hons). NVQ Level 2 Carpenter and Joinery NVQ Level 3 Advanced Carpentry and Joinery Time served joiner with over 14 years construction industry experience. Available for all second fix joinery and general handy man tasks, I take extreme pride in my work ensuring all jobs are completed to a high standard. Please do not hesitate to contact me for a quote or any questions that you may have.
Latest homeowner review
Angel joinery fitted a kitchen and some internal doors for me. Brad and all of his team were very professional and reliable. Brad kept me informed on what was happening, who was coming and when, and everyone turned up when they said they would. I’m really happy with the work and would definitely use them again.
Heatio, a leader in home energy tech, is focused on supporting you to reduce your energy bills and protect yourself from future price spikes. Technologies like Solar, Electric Vehicle Charging and Heat Pumps reduce home energy bills and your carbon footprint. A Solar System can reduce your electricity bills by over 90%, an Electric Vehicle can halve your fuel costs, whilst an Air Source Heat pump swapped for a combi boiler is more than 3x as efficient. All these technologies will be supported and optimised by Heatio’s new home energy management system launching in late 2024. Heatio’s design approach is unique and cutting edge. You’ll receive a free digital assessment of your home, utilising precise home energy modelling and supported by direct home energy data. Providing you with a bespoke design & impact assessment of different technologies.
Quality and personal service are the twin foundations of our business. We like to build long-term relationships with our clients, who return again and again to work with us on prestigious and successful projects.
Latest homeowner review
It would be ideal if i could leave pictures as to the stat of my home and the damage this contractor caused. i had to get ride of this contractor and find an alternative. This has cost me double what it should have as i had paid this contractor the majority of his invoice then had to employ another to correct the work. please check the users tax filing on company house (which have not been completed) and the fact they have been expelled from the federation of master builders. not recommended
Hello, and welcome to Home Fixology – your friendly neighbourhood home improvement experts! At Home Fixology, we don’t just fix homes; we build trust through a personal touch that turns every project into a unique journey. If you want to see our growing portfolio of reviews, you can check us out on UK TRUSTPILOT: Home Fixology We're on FACEBOOK too: homefixologyltd Services we provide: Roof restorations: Repairing and refurbishing roofs to improve their structural integrity and appearance. #ProPERLA #Renotec Wall coatings: Applying coatings or finishes to exterior walls to protect them from weather damage and enhance their aesthetics. #ProPERLA Driveway restorations: Repairing and refurbishing driveways to improve their appearance and durability. #Resiblock Flat roof services: Repairing or replacing flat roofs to prevent leaks and water damage. #FirestoneRubberRoof Render repairs: Fixing and maintaining render on exterior walls for structural integrity and aesthetic purposes. Loft insulation: Installing insulation in lofts or attics to improve energy efficiency and reduce heating costs. #SuperFOIL Damp proofing: Treating and preventing dampness and moisture issues in buildings to protect against structural damage and mould growth.
Latest homeowner review
Hi, iv done roofing for over 17 years I do my work to a very high standard, and try my best to keep all customers very happy with the work that provide.
Latest homeowner review
Accountable and fairly priced.
Approved electricians with over 17 years commercial and domestic experience. All types of electrical work carried out.
Latest homeowner review
At DC Electrical Services, we bring 16 years of industry expertise to every project, providing top-notch electrical solutions with a commitment to quality and professionalism. As a fully qualified electrician, we take pride in delivering exceptional service to meet the diverse needs of our clients. Our mission is simple yet powerful: to provide reliable, efficient, and safe electrical services that exceed expectations. With a focus on quality craftsmanship and attention to detail, DC Electrical Services stands as a trusted partner for domestic and commercial clients alike. What sets us apart is our dedication to customer satisfaction. We understand the importance of a well-functioning electrical system in your home or business, and we strive to ensure that our services not only meet but surpass your expectations. Our team of skilled professionals is equipped to handle a wide range of electrical projects, from commercial installations and repairs to domestic maintenance and troubleshooting. As technology and industry standards evolve, so do we. At DC Electrical Services, we stay at the forefront of advancements in the electrical field, incorporating the latest technologies and practices to deliver modern, efficient, and sustainable solutions. This commitment to staying current ensures that our clients receive the best possible service in an ever-changing landscape. Whether you're seeking residential or commercial electrical services, you can trust DC Electrical Services for reliability, expertise, and a customer-centric approach. We understand the importance of a safe and functional electrical system, and we are dedicated to making your experience with us seamless and satisfying. Choose DC Electrical Services for a partner that values your safety, satisfaction, and the integrity of your electrical systems. We look forward to bringing our years of experience and unwavering commitment to quality to your next project.
Latest homeowner review
I've been doing roofing for over 10 years I take pride in my work and hope to live up to every customers satisfaction needs, this app has been the rise of my firm with the multiple 5 star ratings meaning my work rate leaves nothing but happy customers all around. I hope and expect to only go up from here on and continue to please all customers. All my work that me and my team Carrie's out comes with quarantee up to 10years
Latest homeowner review
Great quick and efficient service. Came out to provide quote on one day and job was done the next morning. Really good quality tidy work
We are Solar Technicians. Not pest control experts or window cleaners. We have the knowledge and experience when it involves installing or maintaining your Solar Panels. You wouldn’t want a brick layer working of your solar panels, would you? All our work comes with a Workmanship Guarantee and we are covered by our Public liability insurance. We do not use any chemicals or treatment to clean the solar panels and our specialist equipment protects the ARC on the face of the solar panels. Using the wrong equipment could be detrimental to your solar panels. We only use the highest standard of materials for Solar Bird Protection and the correct equipment for carrying out Solar Panel Cleans. Hence why pest control experts stuff chicken wire under the Solar Panels & window cleaners get poor results when they attempt to clean the Solar Panels from the ground with a soft bristle brush. We will be gaining access to the roof without scaffolding, which keeps the cost down and also using the correct equipment to clean the panles that will remove the build up of Lichen, Algae & any pollen / dust whilst still protecting the ARC on the face of the solar panels. We would advise a solar clean once a year, anymore is not necessary. If you wish to have both services completed at the same time, we would be happy to offer a discount. Please feel free to read our reviews on Google, for your own peace of mind of the quality service we provide.
Latest homeowner review
Kevin quoted and did the job. Very polite and helpful. Job done a few days ago, 1 or 2 pigeons still hanging around which was what Kevin said but no bird mess on the paving since he did the job which is a very good sign to indicate what Kevin done is working as there was always bird mess in the morning that needed cleaning. Top professional 5 stars to Kevin. Would definitely recommend Kevin to anyone who has issues with pigeons nesting and sheltering under solar panels
We are a small team of 12 covering all trades. We have been running for 7 years and slowly getting bigger. We are interested in giving free advise and a free quote to any project large or small. Fully Insured and Qualified team for all aspects. building projects Lenny
Latest homeowner review
AAR Elite Finishes provides professional painting and finishing services with a focus on quality, precision, and reliability. We deliver exceptional results for residential and commercial projects, ensuring lasting beauty and customer satisfaction.
Latest homeowner review
Est 2000 Advanced Roofline Systems are your area's No1 domestic and commercial PVCu replacement roofline installer, offering a huge range of colours and styles to suit your home. All our installations come with a 10 year insurance backed warranty as well as a 10-30 year product warranty. We are members of the Which Trusted trader and Fairtrades schemes. Ensuring peace of mind and total customer satisfaction. We are a Perfect solution to all your roofline needs
Latest homeowner review
Rds roofing specialist is family run business with 30 years in the industry. We are experts in all aspects of roofing have a look at my profile and reviews 5 star work we are new roof specialist have a look at my profile on my builder over 790 5 star reviews I look forward to hearing from you . Thanks Russ
Latest homeowner review
Fully qualified Level 3 Site Joiner/Carpenter through City & Guilds, with many years in the trade. I bring extensive experience, strong knowledge, and genuine passion for delivering quality workmanship. Due to high demand from returning clients, CFL Joinery is steadily expanding to offer additional construction services, including electrical installation, plumbing & gas, bricklaying, and more. Whatever the job, we’re happy to help. I guarantee all work will be completed to a high standard, often at prices that beat previous quotes you may have received. We are a friendly, reliable and understanding business, and if a job needs urgent attention, we will do everything we can to accommodate it. For any questions or enquiries, please feel free to get in touch via call or email. ????
Latest homeowner review
Dylan never turned up when agreed and stopped answering calls and texts from me
Hi, I am Stefan, and I have three decades of experience as joiner, specialising in wood flooring and tiling, doors, wardrobes, decking, bathroom fitting and refurbishment.
Latest homeowner review
Bathroom refurbishment Floor and wall tiling Laminate / L.V.T floor installation Home maintenance No job to big - no job to small
Latest homeowner review
Dale was very helpful and carried out the work to a high standard. Very pleased with the result and would recommend Ll tiling to anyone. It's nice to find someone you can trust.
Here at new look we’re here to build relationships with customers and do reliable trustworthy work.
O.A Plumber and plastering and cladding
Latest homeowner review
Thankyou Omer, you advice was excellent, you went above and beyond, you answered all my questions and the radiator installation was professional and a job well done, the price was fair, and you continued support is appreciated. I would recommend you to my friends, and I will be in touch again soon
Professional and reliable service. No job big or small. More than 7 years in trade.
Latest homeowner review
Welcome to Property Renovation and Decorating Services: " PROFESSIONAL SERVICE " We are professionals builders with over 17 years experience on all building works: extension loft conversion refurbishment bathrooms kitchens painting and decorating plastering, wood flooring, carpet fitting, tiling. building works undertaken: General Building, New Builds, full Interior & Exterior, renovations and much more. Emy has been providing professional home renovation services for over 17 years. He is praised by the customers for his attention to detail, responsiveness, timeliness and quality work. Call (text) for a free consultation and estimate:
Latest homeowner review
With years of experience, we specialise in boiler installations, replacements, and energy-efficient heating upgrades. Our engineers are fully trained, Gas Safe registered, and stay up to date with the latest industry standards to ensure every job is safe, reliable, and built to last. We’re committed to providing honest advice, quality workmanship, and a smooth, stress-free installation from start to finish-helping homeowners stay warm, comfortable, and confident in their heating system.
Latest homeowner review
With our team of highly skilled professionals, we pride ourselves in our unmatched workmanship whilst only using the highest quality materials allowing us to offer extended guarantees. Whether you need a roof repair, a new roof installation, slate roof or a flat roof replacement, we have got you covered. So, if you are searching for a reliable "roofer near me," look no further than Direct roof care, Contact us today to discuss your roofing needs and let our experts provide you with the best solutions.
Visionary Construction Ltd is a reputable and professional company comprising skilled tradesmen dedicated to delivering outstanding outcomes. With over 8 years of experience managing a diverse range of domestic and commercial building, renovation, and conversion projects, we have cultivated a satisfied client base and an impressive portfolio. Our approach combines expertise, innovation, and a meticulous work ethic to ensure the successful and timely completion of each project within the allocated budget. We take on a wide range of projects, consistently delivering impeccable results. Attention to detail is of paramount importance to us, and our personalized service ensures that your needs always take precedence. Prior to commencing any project, we provide a comprehensive overview of the timeline, our approach, and the associated costs. We maintain regular communication to keep you informed of our progress, and we consider a job complete only when you are absolutely delighted with the results. Our services are offered at highly competitive prices, and it is no surprise that our clients consistently recommend us to their family, neighbors, and friends. If you are seeking a team of passionate, reliable, and skilled tradesmen capable of delivering exceptional results at a reasonable price, we encourage you to get in touch with us.
Latest homeowner review
We are a family run business. Specialising in various types of Gardening/landscaping/tree / property maintenance services/roofing/decking and fencing/lawn care/garden design/pressure washing/patios,driveways. And much more please contact us for more in depth information and advice or for a no obligation quotation.
Latest homeowner review
Trimmed the tree branches, left the garden tidy , fair price , good communication
Established in 2010 BPR UK Ltd have been undertaking bespoke domestic and commercial property renovations for over 15 years We specialize in undertaking all aspects of building work, plumbing and tiling with expertise creating high-quality professionally finished bathrooms, wet rooms and en suite’s. We’re a one stop shop, multi trade set up and we can complete all aspects of your work including project management, so there’s no need to juggle a number of tradesmen. We prioritize customer care and satisfaction as well as delivering a professional and high quality finish/service every time. No job is too big or small for us and our prices/quotes are competitive. We are a small team of highly experienced tradesmen, cover all the trades, and guarantee all our work. So if you want a new bathroom, en-suite or wet room, need a bath to shower conversion or vice versa, need any tiling undertaking, have leak, need a new drainage solution or just need a toilet or tap changing… reach out and contact BPR UK Ltd.
Latest homeowner review
Amazing job by Dave and Esther, communication was great, totally trustworthy and the standard of work was simply outstanding, would 100% recommend them. One the very best experiences with trades people we have ever had, thank you!
Page Developments undertake all aspects of building work, renovations and property maintenance across Cheshire.
Latest homeowner review
Page Developments did a great job and really quickly
At floor masters we employ a number of qualified staff all specialising in their relevant trades. We commonly work with carpets, vinyl, LVT, safety flooring, laminate carpet tiles and much more. Commonly work commercial and domestic jobs where we are able to provide a high quality service aswell as results at a competitive rate. Message today for a quote which will not leave you disappointed.
Latest homeowner review
No and the team did fantastic job will be using them again
Create a job - it's free
We'll connect you with the right tradespeople, from over 30 different trades.
Get quotes
Up to 3 tradespeople can provide a quote, but on average you'll get 1-2.
Check ratings
Look at each tradesperson's profile to see their ratings and reviews.
Pick a tradesperson
Use our homeowner checklist for extra tips on choosing a tradesperson.
Job done
Leave a rating for your tradesperson based on quality, reliablity and value.