2022-04-012023-03-312023-03-31false10991640WARWICKSHIRE HEATING 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WARWICKSHIRE HEATING LIMITED

Registered Number
10991640
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

WARWICKSHIRE HEATING LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Jaspal, K L S

Registered Address

The Paddocks
Upper Farm Meadow
Gaydon
CV35 0HJ

Registered Number

10991640 (England and Wales)
WARWICKSHIRE HEATING LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets71,9702,516
1,9702,516
Current assets
Debtors9585-
Cash at bank and on hand15,61412,073
16,19912,073
Creditors amounts falling due within one year10(1,787)(4,219)
Net current assets (liabilities)14,4127,854
Total assets less current liabilities16,38210,370
Creditors amounts falling due after one year11(8,274)(9,503)
Net assets8,108867
Capital and reserves
Called up share capital100100
Profit and loss account8,008767
Shareholders' funds8,108867
The financial statements were approved and authorised for issue by the Director on 10 October 2023, and are signed on its behalf by:
Jaspal, K L S
Director
Registered Company No. 10991640
WARWICKSHIRE HEATING LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The Principal Activities of the business continue to be Electrical installation, Plumbing, heat and air-conditioning installation and Combined facilities support activities
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Vehicles25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
6.Employee information

20232022
Average number of employees during the year00
7.Property, plant and equipment

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 April 221,3494,0005,349
At 31 March 231,3494,0005,349
Depreciation and impairment
At 01 April 225202,3132,833
Charge for year124422546
At 31 March 236442,7353,379
Net book value
At 31 March 237051,2651,970
At 31 March 228291,6872,516
8.Directors advances, credits and guarantees
Other creditors include an amount of £296 (2022: £2,729 Cr) relates to the directors' loan account Mr K L S Jaspal.
9.Debtors

2023

2022

££
Other debtors188-
Prepayments and accrued income397-
Total585-
10.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts1,4901,490
Other creditors2972,729
Total1,7874,219
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts8,2749,503
Total8,2749,503