1 January 2022 false No description of principal activity Taxfiler 2023.9 06334910business:PrivateLimitedCompanyLtd2022-01-012022-12-31 063349102021-12-31 063349102022-01-012022-12-31 06334910business:AuditExemptWithAccountantsReport2022-01-012022-12-31 06334910business:FilletedAccounts2022-01-012022-12-31 063349102022-12-31 06334910business:Director12022-01-012022-12-31 06334910business:Director22022-01-012022-12-31 06334910business:RegisteredOffice2022-01-012022-12-31 063349102021-12-31 06334910core:WithinOneYear2022-12-31 06334910core:WithinOneYear2021-12-31 06334910core:AfterOneYear2022-12-31 06334910core:AfterOneYear2021-12-31 06334910core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 06334910core:ShareCapitalcore:PreviouslyStatedAmount2021-12-31 06334910core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 06334910core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-12-31 06334910core:PreviouslyStatedAmount2022-12-31 06334910core:PreviouslyStatedAmount2021-12-31 06334910business:SmallEntities2022-01-012022-12-31 06334910countries:EnglandWales2022-01-012022-12-31 06334910core:PlantMachinery2022-01-012022-12-31 06334910core:MotorVehicles2022-01-012022-12-31 06334910core:ComputerEquipment2022-01-012022-12-31 06334910core:Goodwill2021-12-31 06334910core:Goodwill2022-12-31 06334910core:PlantMachinery2021-12-31 06334910core:MotorVehicles2021-12-31 06334910core:ComputerEquipment2021-12-31 06334910core:PlantMachinery2022-12-31 06334910core:MotorVehicles2022-12-31 06334910core:ComputerEquipment2022-12-31 06334910business:OrdinaryShareClass12022-01-012022-12-31 06334910business:OrdinaryShareClass12021-01-012021-12-31 063349102021-01-012021-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06334910 (England and Wales)
SPL PLUMBING & HEATING LTD Unaudited accounts for the year ended 31 December 2022
SPL PLUMBING & HEATING LTD Unaudited accounts Contents
Page
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SPL PLUMBING & HEATING LTD Company Information for the year ended 31 December 2022
Directors
Mr D Mather Mrs C Mather
Company Number
06334910 (England and Wales)
Registered Office
BEECH HOUSE, 23 LADIES LANE HINDLEY WIGAN WN3 5HA
Accountants
P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SPL PLUMBING & HEATING LTD for the year ended 31 December 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SPL PLUMBING & HEATING LTD for the year ended 31 December 2022 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
P A Hull & Co Chartered Accountants Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA 28 September 2023
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SPL PLUMBING & HEATING LTD Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,028 
27,824 
Current assets
Inventories
5,000 
- 
Debtors
1,537 
4,779 
Cash at bank and in hand
(8,940)
(9,709)
(2,403)
(4,930)
Creditors: amounts falling due within one year
(77,415)
(35,019)
Net current liabilities
(79,818)
(39,949)
Total assets less current liabilities
(58,790)
(12,125)
Creditors: amounts falling due after more than one year
(36,989)
(53,043)
Provisions for liabilities
Deferred tax
(3,996)
(5,287)
Net liabilities
(99,775)
(70,455)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(99,875)
(70,555)
Shareholders' funds
(99,775)
(70,455)
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2023 and were signed on its behalf by
Mr D Mather Director Company Registration No. 06334910
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SPL PLUMBING & HEATING LTD Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
SPL PLUMBING & HEATING LTD is a private company, limited by shares, registered in England and Wales, registration number 06334910. The registered office is BEECH HOUSE, 23 LADIES LANE, HINDLEY, WIGAN, WN3 5HA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. The accounts have been prepared on the going concern basis as the director has confirmed his intention to support the continued operation of the company for at least 12 months following the date of approval of these financial statements.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2022
95,000 
At 31 December 2022
95,000 
Amortisation
At 1 January 2022
95,000 
At 31 December 2022
95,000 
Net book value
At 31 December 2022
- 
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SPL PLUMBING & HEATING LTD Notes to the Accounts for the year ended 31 December 2022
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2022
35,780 
45,452 
4,423 
85,655 
Additions
208 
- 
- 
208 
At 31 December 2022
35,988 
45,452 
4,423 
85,863 
Depreciation
At 1 January 2022
25,059 
29,715 
3,057 
57,831 
Charge for the year
2,728 
3,934 
342 
7,004 
At 31 December 2022
27,787 
33,649 
3,399 
64,835 
Net book value
At 31 December 2022
8,201 
11,803 
1,024 
21,028 
At 31 December 2021
10,721 
15,737 
1,366 
27,824 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
3,670 
Other debtors
1,537 
1,109 
1,537 
4,779 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
VAT
1,147 
96 
Obligations under finance leases and hire purchase contracts
8,709 
7,574 
Trade creditors
- 
6,412 
Taxes and social security
2,339 
3,514 
Other creditors
24,409 
10,540 
Loans from directors
39,561 
5,633 
Accruals
1,250 
1,250 
77,415 
35,019 
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
26,465 
33,798 
Obligations under finance leases and hire purchase contracts
10,524 
19,245 
36,989 
53,043 
9
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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SPL PLUMBING & HEATING LTD Notes to the Accounts for the year ended 31 December 2022
10
Average number of employees
During the year the average number of employees was 1 (2021: 1).
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