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REGISTERED NUMBER: 10085787 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Wirral Heating Ltd

Wirral Heating Ltd (Registered number: 10085787)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wirral Heating Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr Alex Stewart





REGISTERED OFFICE: 188 Liscard Road
Wallasey
Wirral
Merseyside
CH44 5TN





REGISTERED NUMBER: 10085787 (England and Wales)





ACCOUNTANTS: LJS Accounting Services (UK) Ltd
Unit 5, 1st Floor
Connect Business Village
24 Derby Road
Liverpool
Merseyside
L5 9PR

Wirral Heating Ltd (Registered number: 10085787)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,438 5,392

CURRENT ASSETS
Debtors 5 13,522 5,668
Cash at bank and in hand 28,718 23,688
42,240 29,356
CREDITORS
Amounts falling due within one year 6 14,649 12,715
NET CURRENT ASSETS 27,591 16,641
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,029

22,033

CREDITORS
Amounts falling due after more than one
year

7

(13,135

)

(15,388

)

PROVISIONS FOR LIABILITIES 8 (1,797 ) (1,028 )
NET ASSETS 22,097 5,617

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 10 22,095 5,615
SHAREHOLDERS' FUNDS 22,097 5,617

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Wirral Heating Ltd (Registered number: 10085787)

Balance Sheet - continued
31 March 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 director and authorised for issue on 1 November 2023 and were signed by:





Mr Alex Stewart - Director


Wirral Heating Ltd (Registered number: 10085787)

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

1. STATUTORY INFORMATION

Wirral Heating Ltd 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.
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Wirral Heating Ltd (Registered number: 10085787)

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

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 8,800 1,232 10,032
Additions 6,445 747 7,192
At 31 March 2023 15,245 1,979 17,224
DEPRECIATION
At 1 April 2022 3,870 770 4,640
Charge for year 2,844 302 3,146
At 31 March 2023 6,714 1,072 7,786
NET BOOK VALUE
At 31 March 2023 8,531 907 9,438
At 31 March 2022 4,930 462 5,392

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 13,522 1,761
Other debtors - 3,535
VAT - 372
13,522 5,668

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 3,381 -
Tax 3,566 686
Social security and other taxes 390 104
VAT 4,158 -
Directors' current accounts 1,776 11,543
Accrued expenses 1,378 382
14,649 12,715

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans - 1-2 years 13,135 15,388

8. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 1,797 1,028

Wirral Heating Ltd (Registered number: 10085787)

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

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2022 1,028
Provided during year 769
Accelerated Capital Allowances
Balance at 31 March 2023 1,797

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
2 Ordinary £1 2 2

10. RESERVES
Retained
earnings
£   

At 1 April 2022 5,615
Profit for the year 18,480
Dividends (2,000 )
At 31 March 2023 22,095