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REGISTERED NUMBER: 04341321 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

WESTMINSTER HEATING & PLUMBING LIMITED

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321)






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


WESTMINSTER HEATING & PLUMBING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mr M Taylor
Mrs LA Taylor





REGISTERED OFFICE: 12 High Street
Stanford Le Hope
Essex
SS17 0EY





REGISTERED NUMBER: 04341321 (England and Wales)





ACCOUNTANTS: Elliott, Mortlock, Busby & Co Limited
12 High Street
Stanford le Hope
Essex
SS17 0EY

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 44,678 30,610
44,678 30,610

CURRENT ASSETS
Debtors 6 52,376 61,239
Cash at bank 439,824 397,405
492,200 458,644
CREDITORS
Amounts falling due within one year 7 166,396 135,564
NET CURRENT ASSETS 325,804 323,080
TOTAL ASSETS LESS CURRENT
LIABILITIES

370,482

353,690

PROVISIONS FOR LIABILITIES 8 11,170 -
NET ASSETS 359,312 353,690

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 359,212 353,590
SHAREHOLDERS' FUNDS 359,312 353,690

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 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.

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321)

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 Board of Directors and authorised for issue on 7 November 2023 and were signed on its behalf by:





Mr M Taylor - Director


WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Westminster Heating & Plumbing 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 comprises the fair value of the consideration received or receivable for the provision of goods and services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured,
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Furniture, fittings and equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation represents the sum of tax currently payable and deferred tax.

The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 15,000
AMORTISATION
At 1 April 2022
and 31 March 2023 15,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Furniture,
fittings
Plant and and Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 April 2022 2,149 4,456 60,813 67,418
Additions - 400 25,000 25,400
At 31 March 2023 2,149 4,856 85,813 92,818
DEPRECIATION
At 1 April 2022 2,140 1,383 33,285 36,808
Charge for year 2 802 10,528 11,332
At 31 March 2023 2,142 2,185 43,813 48,140
NET BOOK VALUE
At 31 March 2023 7 2,671 42,000 44,678
At 31 March 2022 9 3,073 27,528 30,610

WESTMINSTER HEATING & PLUMBING LIMITED (REGISTERED NUMBER: 04341321)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 45,098 57,409
Other debtors 7,278 3,830
52,376 61,239

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,439 222
Corporation tax 76,596 55,710
Social security and other taxes 53,770 35,782
Other creditors 9,380 11,887
Directors' current accounts 23,211 31,963
166,396 135,564

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 11,170 -

Deferred
tax
£   
Charge to Income Statement during year 11,170
Balance at 31 March 2023 11,170

The provision for deferred taxation is made up of accelerated capital allowances.