IRIS Accounts Production v23.3.1.45 08657877 Board of Directors 1.9.22 31.8.23 31.8.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh086578772022-08-31086578772023-08-31086578772022-09-012023-08-31086578772021-08-31086578772021-09-012022-08-31086578772022-08-3108657877ns10:Originalns15:EnglandWales2022-09-012023-08-3108657877ns14:PoundSterlingns10:Original2022-09-012023-08-3108657877ns10:Originalns10:Director12022-09-012023-08-3108657877ns10:Original2022-09-012023-08-3108657877ns10:Original2023-08-3108657877ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-3108657877ns10:Originalns10:SmallEntities2022-09-012023-08-3108657877ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3108657877ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3108657877ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-3108657877ns10:Originalns10:FullAccounts2022-09-012023-08-3108657877ns10:Original12022-09-012023-08-3108657877ns10:Originalns10:Director22022-09-012023-08-3108657877ns10:Originalns10:RegisteredOffice2022-09-012023-08-3108657877ns10:Original2022-08-3108657877ns10:Originalns5:CurrentFinancialInstruments2023-08-3108657877ns10:Originalns5:CurrentFinancialInstruments2022-08-3108657877ns10:Originalns5:Non-currentFinancialInstruments2023-08-3108657877ns10:Originalns5:Non-currentFinancialInstruments2022-08-3108657877ns5:ShareCapitalns10:Original2023-08-3108657877ns5:ShareCapitalns10:Original2022-08-3108657877ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-3108657877ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-3108657877ns10:Originalns5:NetGoodwill2022-09-012023-08-3108657877ns10:Originalns5:PlantMachinery2022-09-012023-08-3108657877ns10:Originalns5:ComputerEquipment2022-09-012023-08-3108657877ns10:Original2021-09-012022-08-3108657877ns10:Originalns5:NetGoodwill2022-08-3108657877ns10:Originalns5:NetGoodwill2023-08-3108657877ns10:Originalns5:NetGoodwill2022-08-3108657877ns10:Originalns5:PlantMachinery2022-08-3108657877ns10:Originalns5:ComputerEquipment2022-08-3108657877ns10:Original2022-08-3108657877ns10:Originalns5:PlantMachinery2023-08-3108657877ns10:Originalns5:ComputerEquipment2023-08-3108657877ns10:Originalns5:PlantMachinery2022-08-3108657877ns10:Originalns5:ComputerEquipment2022-08-3108657877ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-09-012023-08-3108657877ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-08-3108657877ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3108657877ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-31
REGISTERED NUMBER: 08657877 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2023

for

AT Nelson Heating & Plumbing Ltd

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


AT Nelson Heating & Plumbing Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTORS: A P Nelson
A I Nelson



REGISTERED OFFICE: 60 Laynes Road
Hucclecote
Gloucester
Gloucestershire
GL3 3PY



REGISTERED NUMBER: 08657877 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: Barclays Bank Plc
18 Southgate Street
Gloucester
Gloucestershire
GL1 2DH

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

Statement of Financial Position
31 August 2023

31/8/23 31/8/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,000
Tangible assets 5 17,474 893
17,474 1,893

CURRENT ASSETS
Stocks 500 10,703
Debtors 6 1,431 503
Cash at bank 28,566 17,149
30,497 28,355
CREDITORS
Amounts falling due within one year 7 12,025 10,950
NET CURRENT ASSETS 18,472 17,405
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,946

19,298

CREDITORS
Amounts falling due after more than one
year

8

15,343

-
NET ASSETS 20,603 19,298

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 20,503 19,198
SHAREHOLDERS' FUNDS 20,603 19,298

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 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.

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

Statement of Financial Position - 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 Board of Directors and authorised for issue on 20 December 2023 and were signed on its behalf by:





A I Nelson - Director


AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

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


1. STATUTORY INFORMATION

AT Nelson Heating & Plumbing 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

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 - 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 statement of financial position date.

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.

3. EMPLOYEES AND DIRECTORS

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

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 September 2022
and 31 August 2023 10,000
Amortisation
At 1 September 2022 9,000
Charge for year 1,000
At 31 August 2023 10,000
Net book value
At 31 August 2023 -
At 31 August 2022 1,000

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
At 1 September 2022 8,000 500 8,500
Additions 21,583 1,364 22,947
Disposals (7,000 ) - (7,000 )
At 31 August 2023 22,583 1,864 24,447
Depreciation
At 1 September 2022 7,107 500 7,607
Charge for year 5,467 133 5,600
Eliminated on disposal (6,234 ) - (6,234 )
At 31 August 2023 6,340 633 6,973
Net book value
At 31 August 2023 16,243 1,231 17,474
At 31 August 2022 893 - 893

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

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


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
Cost
Additions 21,583
At 31 August 2023 21,583
Depreciation
Charge for year 5,396
At 31 August 2023 5,396
Net book value
At 31 August 2023 16,187

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Trade debtors 317 -
Other debtors 1,114 503
1,431 503

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Hire purchase contracts 3,849 -
Trade creditors 3,018 3,042
Taxation and social security 4,221 6,971
Other creditors 937 937
12,025 10,950

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/8/23 31/8/22
£    £   
Hire purchase contracts 15,343 -