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Registered number: 09799981
Bumblebee Plumbing & Heating Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09799981
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,018 48,856
20,018 48,856
CURRENT ASSETS
Stocks 4,000 3,000
Debtors 5 36,224 9,702
Cash at bank and in hand 108,987 75,267
149,211 87,969
Creditors: Amounts Falling Due Within One Year 6 (123,502 ) (86,225 )
NET CURRENT ASSETS (LIABILITIES) 25,709 1,744
TOTAL ASSETS LESS CURRENT LIABILITIES 45,727 50,600
Creditors: Amounts Falling Due After More Than One Year 7 (22,256 ) (31,790 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (5,005 ) (9,283 )
NET ASSETS 18,466 9,527
CAPITAL AND RESERVES
Called up share capital 9 11 11
Profit and Loss Account 18,455 9,516
SHAREHOLDERS' FUNDS 18,466 9,527
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Ross Coen
Director
23/11/2023
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
Bumblebee Plumbing & Heating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09799981 . The registered office is 29 Bransdale Close, Great Sankey, Warrington, Cheshire, WA5 3FW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 of five years using the straight line method.
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
2.4. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 9)
9 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2022 4,869 92,913 2,183 7,405 107,370
Additions - - - 1,975 1,975
Disposals - (12,980 ) - - (12,980 )
As at 28 February 2023 4,869 79,933 2,183 9,380 96,365
Depreciation
As at 1 March 2022 3,807 50,114 1,719 2,874 58,514
Provided during the period 974 17,933 369 1,802 21,078
Disposals - (3,245 ) - - (3,245 )
As at 28 February 2023 4,781 64,802 2,088 4,676 76,347
Net Book Value
As at 28 February 2023 88 15,131 95 4,704 20,018
As at 1 March 2022 1,062 42,799 464 4,531 48,856
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 21,509 3,351
Other debtors 14,715 6,149
Other taxes and social security - 202
36,224 9,702
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 28,933 17,274
Bank loans and overdrafts 10,000 10,790
Corporation tax 32,059 10,445
Other taxes and social security 206 -
VAT 17,976 9,421
Accruals and deferred income 3,435 4,211
Director's loan account 30,893 34,084
123,502 86,225
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,256 31,790
22,256 31,790
8. Deferred Taxation
The provision for deferred taxation wholly consists of accelerated capital allowances.
2023 2022
£ £
Other timing differences 5,005 9,283
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 11 11
10. Directors Advances, Credits and Guarantees
Included within Creditors is a loan of £30,893 (2022: £34,084) from Ross Coen, the director of the company. 
The above loan is unsecured, interest free and repayable on demand.
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