IRIS Accounts Production v23.3.1.45 08228437 director 1.10.22 30.9.23 30.9.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh082284372022-09-30082284372023-09-30082284372022-10-012023-09-30082284372021-09-30082284372021-10-012022-09-30082284372022-09-3008228437ns10:Originalns15:EnglandWales2022-10-012023-09-3008228437ns14:PoundSterlingns10:Original2022-10-012023-09-3008228437ns10:Originalns10:Director12022-10-012023-09-3008228437ns10:Original2022-10-012023-09-3008228437ns10:Original2023-09-3008228437ns10:Originalns10:PrivateLimitedCompanyLtd2022-10-012023-09-3008228437ns10:Originalns10:SmallEntities2022-10-012023-09-3008228437ns10:Originalns10:AuditExemptWithAccountantsReport2022-10-012023-09-3008228437ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3008228437ns10:SmallCompaniesRegimeForAccountsns10:Original2022-10-012023-09-3008228437ns10:Originalns10:FullAccounts2022-10-012023-09-3008228437ns10:Originalns10:OrdinaryShareClass12022-10-012023-09-3008228437ns10:Originalns10:RegisteredOffice2022-10-012023-09-3008228437ns10:Original2022-09-3008228437ns10:Originalns5:CurrentFinancialInstruments2023-09-3008228437ns10:Originalns5:CurrentFinancialInstruments2022-09-3008228437ns5:ShareCapitalns10:Original2023-09-3008228437ns5:ShareCapitalns10:Original2022-09-3008228437ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-3008228437ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-3008228437ns10:Originalns5:FurnitureFittings2022-10-012023-09-3008228437ns10:Originalns5:ComputerEquipment2022-10-012023-09-3008228437ns10:Original2021-10-012022-09-3008228437ns10:Originalns5:FurnitureFittings2022-09-3008228437ns10:Originalns5:ComputerEquipment2022-09-3008228437ns10:Original2022-09-3008228437ns10:Originalns5:FurnitureFittings2023-09-3008228437ns10:Originalns5:ComputerEquipment2023-09-3008228437ns10:Originalns5:FurnitureFittings2022-09-3008228437ns10:Originalns5:ComputerEquipment2022-09-3008228437ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3008228437ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3008228437ns10:Originalns10:OrdinaryShareClass12023-09-30
REGISTERED NUMBER: 08228437 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Home Counties Heating & Maintenance
Limited

Home Counties Heating & Maintenance
Limited (Registered number: 08228437)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Home Counties Heating & Maintenance
Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Mrs S Young





REGISTERED OFFICE: 24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ





REGISTERED NUMBER: 08228437 (England and Wales)





ACCOUNTANTS: Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ

Home Counties Heating & Maintenance
Limited (Registered number: 08228437)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,728 3,643

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 15,383 9,211
Cash at bank and in hand 10,684 15,081
27,067 25,292
CREDITORS
Amounts falling due within one year 6 81,968 49,391
NET CURRENT LIABILITIES (54,901 ) (24,099 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(52,173

)

(20,456

)

PROVISIONS FOR LIABILITIES 518 692
NET LIABILITIES (52,691 ) (21,148 )

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings (52,692 ) (21,149 )
SHAREHOLDERS' FUNDS (52,691 ) (21,148 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Home Counties Heating & Maintenance
Limited (Registered number: 08228437)

Balance Sheet - continued
30 September 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 8 February 2024 and were signed by:





Mrs S Young - Director


Home Counties Heating & Maintenance
Limited (Registered number: 08228437)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Home Counties Heating & Maintenance 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 (£).


Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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.

Significant judgements and estimates
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.

Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Office equipment - 20% on reducing balance

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.


Home Counties Heating & Maintenance
Limited (Registered number: 08228437)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued
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.

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.

Going concern
At the year end the company had net liabilities of £52,691 (2022: £21,148). The director confirms that the company will have the continued support of R & S Young Management Services Limited, for a period of not less than twelve months from the date of this report, and on this basis the directors consider that it is appropriate to use the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 October 2022 1,000 9,686 10,686
Disposals - (1,707 ) (1,707 )
At 30 September 2023 1,000 7,979 8,979
DEPRECIATION
At 1 October 2022 944 6,099 7,043
Charge for year 14 718 732
Eliminated on disposal - (1,524 ) (1,524 )
At 30 September 2023 958 5,293 6,251
NET BOOK VALUE
At 30 September 2023 42 2,686 2,728
At 30 September 2022 56 3,587 3,643

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 15,383 9,211

Home Counties Heating & Maintenance
Limited (Registered number: 08228437)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 20,207 12,664
Amounts owed to group undertakings 49,311 27,858
Taxation and social security 4,041 2,139
Other creditors 8,409 6,730
81,968 49,391

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
1 Ordinary £1 1 1

Home Counties Heating & Maintenance
Limited

Report of the Accountants to the Director of
Home Counties Heating & Maintenance
Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2023 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ


Date: .............................................