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Registered number: 10794697
Michael Hepworth Plumbing And Heating Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
North East Accountancy Solutions Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10794697
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 749 999
749 999
CURRENT ASSETS
Debtors 5 4,513 6,172
Cash at bank and in hand 156 3
4,669 6,175
Creditors: Amounts Falling Due Within One Year 6 (2,381 ) (3,448 )
NET CURRENT ASSETS (LIABILITIES) 2,288 2,727
TOTAL ASSETS LESS CURRENT LIABILITIES 3,037 3,726
Creditors: Amounts Falling Due After More Than One Year 7 (4,334 ) (6,333 )
NET LIABILITIES (1,297 ) (2,607 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (1,298 ) (2,608 )
SHAREHOLDERS' FUNDS (1,297) (2,607)
Page 1
Page 2
For the year ending 31 May 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 Michael Hepworth
Director
12/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Michael Hepworth Plumbing And Heating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10794697 . The registered office is 42 Southmead Avenue, Blakelaw, Newcastle Upon Tyne, Tyne And Wear, NE5 3PB.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 on the following bases:
Motor Vehicles 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 June 2022 3,158
As at 31 May 2023 3,158
Depreciation
As at 1 June 2022 2,159
Provided during the period 250
As at 31 May 2023 2,409
Net Book Value
As at 31 May 2023 749
As at 1 June 2022 999
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other taxes and social security 309 309
Director's loan account 4,204 5,863
4,513 6,172
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,000 2,000
Accruals and deferred income 381 1,448
2,381 3,448
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 4,334 6,333
4,334 6,333
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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