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REGISTERED NUMBER: 09130251 (England and Wales)















UNION PLUMBING & HEATING LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023






UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


UNION PLUMBING & HEATING LIMITED

COMPANY INFORMATION
for the year ended 31 August 2023







DIRECTOR: O J Scott





REGISTERED OFFICE: First Floor
Pressers House
2 South Lane
Elland
West Yorkshire
HX5 0HG





REGISTERED NUMBER: 09130251 (England and Wales)





ACCOUNTANTS: Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 63,401 33,562

CURRENT ASSETS
Stocks 4,750 4,750
Debtors 5 48,730 60,181
Cash at bank 95,046 92,897
148,526 157,828
CREDITORS
Amounts falling due within one year 6 (120,961 ) (126,780 )
NET CURRENT ASSETS 27,565 31,048
TOTAL ASSETS LESS CURRENT
LIABILITIES

90,966

64,610

CREDITORS
Amounts falling due after more than one
year

7

(61,753

)

(43,040

)

PROVISIONS FOR LIABILITIES 9 (12,046 ) (6,377 )
NET ASSETS 17,167 15,193

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,067 15,093
17,167 15,193

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

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

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

BALANCE SHEET - continued
31 August 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 30 January 2024 and were signed by:





O J Scott - Director


UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2023


1. STATUTORY INFORMATION

Union 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.

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 is represented by the invoiced sales of services, excluding VAT, which are recognised when the services are provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% 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.

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 10 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 58,788
Additions 60,213
Disposals (18,721 )
At 31 August 2023 100,280
DEPRECIATION
At 1 September 2022 25,226
Charge for year 20,583
Eliminated on disposal (8,930 )
At 31 August 2023 36,879
NET BOOK VALUE
At 31 August 2023 63,401
At 31 August 2022 33,562

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2023


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 September 2022 19,995
Additions 56,100
At 31 August 2023 76,095
DEPRECIATION
At 1 September 2022 4,999
Charge for year 17,774
At 31 August 2023 22,773
NET BOOK VALUE
At 31 August 2023 53,322
At 31 August 2022 14,996

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 48,200 59,781
Other debtors 530 400
48,730 60,181

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,036 9,788
Hire purchase contracts 17,510 4,009
Trade creditors 39,154 27,462
Taxation and social security 41,145 53,334
Other creditors 13,116 32,187
120,961 126,780

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 17,674 27,709
Hire purchase contracts 44,079 15,331
61,753 43,040

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2023


8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 27,710 37,497
Hire purchase 61,589 19,340
89,299 56,837

Secured debts represents assistance received under the Bounce Back loan scheme granted by the Government.

Hire purchase liabilities are secured over the asset to which the agreement relates.

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 12,046 6,377

Deferred
tax
£   
Balance at 1 September 2022 6,377
Charge to Income Statement during year 5,669
Balance at 31 August 2023 12,046

10. RELATED PARTY DISCLOSURES

Loans owing to the director on an interest free basis of £9,586 (2022: £29,870) were outstanding at the year end. Loans will be repaid when funds permit.