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
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
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
SPL PLUMBING & HEATING LTD
Statement of financial position
as at 31 December 2022
Tangible assets
21,028
27,824
Cash at bank and in hand
(8,940)
(9,709)
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)
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
SPL PLUMBING & HEATING LTD
Notes to the Accounts
for the year ended 31 December 2022
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.
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.
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.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
At 31 December 2022
95,000
At 31 December 2022
95,000
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
At 31 December 2022
35,988
45,452
4,423
85,863
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
At 31 December 2022
8,201
11,803
1,024
21,028
At 31 December 2021
10,721
15,737
1,366
27,824
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2022
2021
Obligations under finance leases and hire purchase contracts
8,709
7,574
Taxes and social security
2,339
3,514
Other creditors
24,409
10,540
Loans from directors
39,561
5,633
8
Creditors: amounts falling due after more than one year
2022
2021
Obligations under finance leases and hire purchase contracts
10,524
19,245
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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).