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Company Registration No. 08212742 (England and Wales)
A.T.James Plumbing & Heating Limited Unaudited accounts for the year ended 28 February 2023
A.T.James Plumbing & Heating Limited Unaudited accounts Contents
Page
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A.T.James Plumbing & Heating Limited Company Information for the year ended 28 February 2023
Director
Mr A. T. James
Company Number
08212742 (England and Wales)
Registered Office
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
Accountants
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A.T.James Plumbing & Heating Limited for the year ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A.T.James Plumbing & Heating Limited for the year ended 28 February 2023 as set out on pages 5 - 7 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.
This report is made solely to the Board of Directors of A.T.James Plumbing & Heating Limited, as a body, in accordance with the terms of our engagement letter dated 3 August 2016. Our work has been undertaken solely to prepare for your approval the accounts of A.T.James Plumbing & Heating Limited and state those matters that we have agreed to state to the Board of Directors of A.T.James Plumbing & Heating Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.T.James Plumbing & Heating Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A.T.James Plumbing & Heating Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A.T.James Plumbing & Heating Limited. You consider that A.T.James Plumbing & Heating Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of A.T.James Plumbing & Heating Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Brindley Goldstein Ltd Chartered Accountants 103 High Street Waltham Cross EN8 7AN 19 October 2023
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A.T.James Plumbing & Heating Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,863 
11,519 
Current assets
Debtors
11,131 
7,124 
Cash at bank and in hand
214,991 
208,644 
226,122 
215,768 
Creditors: amounts falling due within one year
(51,369)
(52,380)
Net current assets
174,753 
163,388 
Net assets
182,616 
174,907 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
182,516 
174,807 
Shareholders' funds
182,616 
174,907 
For the year ending 28 February 2023 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 director acknowledges his 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 and authorised for issue on 19 October 2023 and were signed on its behalf by
Mr A. T. James Director Company Registration No. 08212742
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A.T.James Plumbing & Heating Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
A.T.James Plumbing & Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 08212742. The registered office is Brindley Goldstein Ltd, 103 High Street, Waltham Cross, EN8 7AN.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Motor vehicles
20% Straight Line
Computer equipment
33 1/3% Straight Line
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
17,000 
1,206 
18,206 
Disposals
- 
(440)
(440)
At 28 February 2023
17,000 
766 
17,766 
Depreciation
At 1 March 2022
5,950 
737 
6,687 
Charge for the year
3,400 
256 
3,656 
On disposals
- 
(440)
(440)
At 28 February 2023
9,350 
553 
9,903 
Net book value
At 28 February 2023
7,650 
213 
7,863 
At 28 February 2022
11,050 
469 
11,519 
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A.T.James Plumbing & Heating Limited Notes to the Accounts for the year ended 28 February 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,131 
5,791 
Other debtors
- 
1,333 
11,131 
7,124 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,525 
2,858 
Trade creditors
36,194 
25,876 
Taxes and social security
11,302 
23,513 
Loans from directors
348 
133 
51,369 
52,380 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Transactions with related parties
The company was under the control of Mr A. T. James throughout the current year. Mr A. T. James is personally interested in 75% of the company's issued share capital and his wife, Mrs C. A. James is personally interested in the remaining 25% of the company's issued share capital. Mr A. T. James and his wife, Mrs C. A. James received dividend income from the company during the year of £28,000 (2022: £47,000).
9
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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