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REGISTERED NUMBER: 07277552 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

I M DUNKERTON PLUMBING & HEATING LTD

I M DUNKERTON PLUMBING & HEATING LTD (REGISTERED NUMBER: 07277552)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


I M DUNKERTON PLUMBING & HEATING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: I Dunkerton
Mrs E Dunkerton
C Noakes





REGISTERED OFFICE: The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ





REGISTERED NUMBER: 07277552 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

I M DUNKERTON PLUMBING & HEATING LTD (REGISTERED NUMBER: 07277552)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 44,569 26,920
44,569 26,920

CURRENT ASSETS
Debtors 5 155,707 63,171
Cash at bank and in hand 84,297 81,406
240,004 144,577
CREDITORS
Amounts falling due within one year 6 273,426 91,309
NET CURRENT (LIABILITIES)/ASSETS (33,422 ) 53,268
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,147

80,188

PROVISIONS FOR LIABILITIES 11,142 5,115
NET ASSETS 5 75,073

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 3 75,071
SHAREHOLDERS' FUNDS 5 75,073

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

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 12 October 2023 and were signed on its behalf by:





I Dunkerton - Director


I M DUNKERTON PLUMBING & HEATING LTD (REGISTERED NUMBER: 07277552)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. 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 represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 7 ) .

I M DUNKERTON PLUMBING & HEATING LTD (REGISTERED NUMBER: 07277552)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 315,000
AMORTISATION
At 1 July 2022
and 30 June 2023 315,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 26,856 87,156 3,606 117,618
Additions 31,298 - - 31,298
At 30 June 2023 58,154 87,156 3,606 148,916
DEPRECIATION
At 1 July 2022 3,548 83,544 3,606 90,698
Charge for year 10,037 3,612 - 13,649
At 30 June 2023 13,585 87,156 3,606 104,347
NET BOOK VALUE
At 30 June 2023 44,569 - - 44,569
At 30 June 2022 23,308 3,612 - 26,920

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 155,626 58,587
Other debtors 81 -
VAT - 4,584
155,707 63,171

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 50,332 41,728
Amounts owed to group undertakings 186,892 7,499
Tax 23,727 37,369
Social security and other taxes - 2,764
VAT 6,974 -
Directors' loan accounts 4,000 -
Accrued expenses 1,501 1,949
273,426 91,309

I M DUNKERTON PLUMBING & HEATING LTD (REGISTERED NUMBER: 07277552)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mr C Noakes introduced a loan to the company. As at 30 June 2023, the company owed him £4,000. This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

8. ULTIMATE CONTROLLING PARTY

The controlling party is Camie Limited.

The ultimate controlling party is Mr I and Mrs E Dunkerton.

This was by virtue of their 100% holding of the issued share capital of Camie Limited.