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2021-03-01 2022-02-28 07699194 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07699194
Essex Heating Solutions Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07699194
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,664 6,524
7,664 6,524
CURRENT ASSETS
Stocks 5 817 1,765
Debtors 6 30,511 23,169
Cash at bank and in hand 54,864 100,866
86,192 125,800
Creditors: Amounts Falling Due Within One Year 7 (44,126 ) (45,816 )
NET CURRENT ASSETS (LIABILITIES) 42,066 79,984
TOTAL ASSETS LESS CURRENT LIABILITIES 49,730 86,508
Creditors: Amounts Falling Due After More Than One Year 8 (18,000 ) (27,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,415 ) (981 )
NET ASSETS 30,315 58,194
CAPITAL AND RESERVES
Called up share capital 9 120 120
Profit and Loss Account 30,195 58,074
SHAREHOLDERS' FUNDS 30,315 58,194
Page 1
Page 2
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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Carlos Greenwood
Director
Mr Paul Greenwood
Director
6th October 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Essex Heating Solutions Limited Registered number 07699194 is a limited by shares company incorporated in England & Wales. The Registered Office is 47 Wellands, Wickham Bishops, Witham, CM8 3NF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2022 13,926 1,266 15,192
Additions 3,057 - 3,057
As at 28 February 2023 16,983 1,266 18,249
Depreciation
As at 1 March 2022 8,212 456 8,668
Provided during the period 1,755 162 1,917
As at 28 February 2023 9,967 618 10,585
Net Book Value
As at 28 February 2023 7,016 648 7,664
As at 1 March 2022 5,714 810 6,524
5. Stocks
2023 2022
£ £
Stock of Materials 817 1,765
817 1,765
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 26,943 20,154
Prepayments and accrued income 3,568 3,015
30,511 23,169
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,814 12,377
Bank loans and overdrafts 8,000 6,667
Corporation tax 16,497 18,980
Other taxes and social security 1,356 1,161
VAT 7,139 5,213
Accruals and deferred income 1,195 1,045
Directors' loan accounts 125 373
44,126 45,816
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounce Back Loan +1yr 18,000 27,333
18,000 27,333
9. Share Capital
2023 2022
Allotted, Called up and fully paid 120 120
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 100,000 90,000
100,000 90,000
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Paul Greenwood and Mr Carlos Greenwood by virtue of their ownership of 83.33% of the issued share capital in the company.
Page 5