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A Thomas Plumbing & Heating Ltd
Registered Number:13897682
For the period ended 28 February 2023
England and Wales
Unaudited Financial Statements
2
For the period ended 28 February 2023
A Thomas Plumbing & Heating Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
13897682
As at 28 February 2023
A Thomas Plumbing & Heating Ltd
Statement of Financial Position
£
2023
Notes
Fixed assets
Property, plant and equipment
30,682
2
30,682
Current assets
Trade and other receivables
15,836
3
Cash and cash equivalents
42,074
57,910
Trade and other payables: amounts falling due within one
year
(16,675)
4
41,235
Net current assets
Total assets less current liabilities
71,917
Trade and other payables: amounts falling due after more
than one year
(19,388)
5
(9,972)
Provisions for liabilities
42,557
Net assets/liabilities
Capital and reserves
Called up share capital
100
Retained earnings
42,457
42,557
Shareholders' funds
For the period ended 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 of its financial statements for the period ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
A A Thomas Director
These financial statements were approved and authorised for issue by the Board on 23 October 2023 and were signed by:
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4
Registered Number :
13897682
For the period ended 28 February 2023
A Thomas Plumbing & Heating Ltd
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the period ended 28 February 2023
A Thomas Plumbing & Heating Ltd
Notes to the Financial Statements
Statutory Information
A Thomas Plumbing & Heating Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 13897682.
Registered address:
34 Milsted Road
Gillingham
Kent
ME8 6SU
The presentation currency is £ sterling.
The income and expenditure relates to A Thomas Plumbing and Heating Ltd only.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
20% Straight line
33.33% Straight line
Computer Equipment
10% Straight line
Motor Vehicles
Deferred tax
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that:· the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and· any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
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6
For the period ended 28 February 2023
A Thomas Plumbing & Heating Ltd
Notes to the Financial Statements Continued
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
Financial Instruments at fair value
The company enters into basic financial instrument transactions that result in the recognition of financial assets and
liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties
and investments in not-puttable ordinary shares.
Debt instruments that are payable or receivable within one year, typically trade payables and receivables, are
measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be
paid or received.
2. Property, plant and equipment
Total
Computer
Equipment
Motor Vehicles
Plant and
Machinery
£
£
£
£
Cost or
valuation
31,204
166
30,722
316
Additions
At 28 February 2023
316
30,722
166
31,204
Provision for depreciation and impairment
Charge for period
522
5
512
5
At 28 February 2023
522
5
512
5
At 28 February 2023
Net book value
311
30,210
161
30,682
3. Trade and other receivables
2023
£
Trade debtors
3,944
Other debtors
11,892
15,836
4. Trade and other payables: amounts falling due within one year
2023
£
Trade creditors
5,830
Taxation and social security
3,774
Other creditors
7,071
16,675
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7
For the period ended 28 February 2023
A Thomas Plumbing & Heating Ltd
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due after more than one year
2023
£
Other creditors
19,388
6. Related party transactions
Director
The balance outstanding at period end was £2,246, these loans are short term, repayable on demand and do not
bear interest.
7. Directors advances and guarantees
Loaned
Repaid
At 28/02/2023
£
£
£
A A Thomas
Short tems loans repayable upon demand. Interest at HMRC prescibed rate is charged if the loan exceeds the benefit in kind threshold.
(2,246)
2,053
4,299
(2,246)
2,053
4,299
8. Average number of persons employed
During the year the average number of employees was 2 including director's.
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