IRIS Accounts Production v23.3.0.418 05329598 Board of Directors 1.2.22 31.1.23 31.1.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh053295982022-01-31053295982023-01-31053295982022-02-012023-01-31053295982021-01-31053295982021-02-012022-01-31053295982022-01-3105329598ns10:Originalns15:EnglandWales2022-02-012023-01-3105329598ns14:PoundSterlingns10:Original2022-02-012023-01-3105329598ns10:Originalns10:Director12022-02-012023-01-3105329598ns10:Original2022-02-012023-01-3105329598ns10:Original2023-01-3105329598ns10:Originalns10:PrivateLimitedCompanyLtd2022-02-012023-01-3105329598ns10:Originalns10:SmallEntities2022-02-012023-01-3105329598ns10:Originalns10:AuditExempt-NoAccountantsReport2022-02-012023-01-3105329598ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-02-012023-01-3105329598ns10:SmallCompaniesRegimeForAccountsns10:Original2022-02-012023-01-3105329598ns10:Originalns10:FullAccounts2022-02-012023-01-3105329598ns10:Originalns10:Director22022-02-012023-01-3105329598ns10:Originalns10:RegisteredOffice2022-02-012023-01-3105329598ns10:Original2022-01-3105329598ns10:Originalns5:CurrentFinancialInstruments2023-01-3105329598ns10:Originalns5:CurrentFinancialInstruments2022-01-3105329598ns10:Originalns5:Non-currentFinancialInstruments2023-01-3105329598ns10:Originalns5:Non-currentFinancialInstruments2022-01-3105329598ns5:ShareCapitalns10:Original2023-01-3105329598ns5:ShareCapitalns10:Original2022-01-3105329598ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-01-3105329598ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-01-3105329598ns10:Originalns5:PlantMachinery2022-02-012023-01-3105329598ns10:Originalns5:MotorVehicles2022-02-012023-01-3105329598ns10:Originalns5:ComputerEquipment2022-02-012023-01-3105329598ns10:Original2021-02-012022-01-3105329598ns10:Originalns5:PlantMachinery2022-01-3105329598ns10:Originalns5:MotorVehicles2022-01-3105329598ns10:Originalns5:ComputerEquipment2022-01-3105329598ns10:Original2022-01-3105329598ns10:Originalns5:PlantMachinery2023-01-3105329598ns10:Originalns5:MotorVehicles2023-01-3105329598ns10:Originalns5:ComputerEquipment2023-01-3105329598ns10:Originalns5:PlantMachinery2022-01-3105329598ns10:Originalns5:MotorVehicles2022-01-3105329598ns10:Originalns5:ComputerEquipment2022-01-3105329598ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-01-3105329598ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-01-3105329598ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-01-3105329598ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-01-3105329598ns10:Originalns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-01-3105329598ns10:Originalns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2022-01-31
REGISTERED NUMBER: 05329598 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

W.G.D. Plumbing & Heating Limited

W.G.D. Plumbing & Heating Limited (Registered number: 05329598)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


W.G.D. Plumbing & Heating Limited

Company Information
for the Year Ended 31 January 2023







DIRECTORS: W G Dowell
Miss L Lester





REGISTERED OFFICE: c/o ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB





REGISTERED NUMBER: 05329598 (England and Wales)





ACCOUNTANTS: ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB

W.G.D. Plumbing & Heating Limited (Registered number: 05329598)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,189 17,856

CURRENT ASSETS
Stocks 750 750
Debtors 5 785 3,007
Cash at bank 5,389 20,118
6,924 23,875
CREDITORS
Amounts falling due within one year 6 22,793 39,918
NET CURRENT LIABILITIES (15,869 ) (16,043 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,320

1,813

CREDITORS
Amounts falling due after more than one
year

7

13,000

26,000
NET LIABILITIES (1,680 ) (24,187 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,780 ) (24,287 )
(1,680 ) (24,187 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

W.G.D. Plumbing & Heating Limited (Registered number: 05329598)

Balance Sheet - continued
31 January 2023


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 23 October 2023 and were signed on its behalf by:





W G Dowell - Director


W.G.D. Plumbing & Heating Limited (Registered number: 05329598)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

W.G.D. Plumbing & Heating Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

W.G.D. Plumbing & Heating Limited (Registered number: 05329598)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2022 16,516 28,490 - 45,006
Additions 16,000 - 1,207 17,207
At 31 January 2023 32,516 28,490 1,207 62,213
DEPRECIATION
At 1 February 2022 12,683 14,467 - 27,150
Charge for year 3,966 3,506 402 7,874
At 31 January 2023 16,649 17,973 402 35,024
NET BOOK VALUE
At 31 January 2023 15,867 10,517 805 27,189
At 31 January 2022 3,833 14,023 - 17,856

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 785 3,007

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans and overdrafts 6,000 -
Trade creditors 8,250 8,064
Tax 6,390 10,858
VAT 1,084 19,969
Directors' current accounts 369 125
Accrued expenses 700 902
22,793 39,918

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.23 31.1.22
£    £   
Bank loans - 1-2 years 6,000 -
Bank loans - 2-5 years 7,000 -
Bank loans more 5 yr by instal - 26,000
13,000 26,000

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 26,000

W.G.D. Plumbing & Heating Limited (Registered number: 05329598)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £14,428 (2022 - £63,000) were paid to the directors .

9. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.