1 June 2022 false Taxfiler 2023.10 3379463business:PrivateLimitedCompanyLtd2022-06-012023-05-31 33794632022-05-31 33794632022-06-012023-05-31 3379463business:AuditExempt-NoAccountantsReport2022-06-012023-05-31 3379463business:FilletedAccounts2022-06-012023-05-31 33794632023-05-31 3379463business:Director12022-06-012023-05-31 3379463business:CompanySecretary12022-06-012023-05-31 3379463business:RegisteredOffice2022-06-012023-05-31 33794632022-05-31 3379463core:WithinOneYear2023-05-31 3379463core:WithinOneYear2022-05-31 3379463core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 3379463core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 3379463core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 3379463core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 3379463core:PreviouslyStatedAmount2023-05-31 3379463core:PreviouslyStatedAmount2022-05-31 3379463business:SmallEntities2022-06-012023-05-31 3379463countries:EnglandWales2022-06-012023-05-31 3379463core:PlantMachinery2022-06-012023-05-31 3379463core:MotorVehicles2022-06-012023-05-31 3379463core:FurnitureFittings2022-06-012023-05-31 3379463core:PlantMachinery2022-05-31 3379463core:MotorVehicles2022-05-31 3379463core:FurnitureFittings2022-05-31 3379463core:PlantMachinery2023-05-31 3379463core:MotorVehicles2023-05-31 3379463core:FurnitureFittings2023-05-31 3379463business:OrdinaryShareClass12022-06-012023-05-31 3379463business:OrdinaryShareClass12021-06-012022-05-31 33794632021-06-012022-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 3379463 (England and Wales)
Plymouth Chimney and Flue Specialists Limited Unaudited accounts for the year ended 31 May 2023
Plymouth Chimney and Flue Specialists Limited Unaudited accounts Contents
Page
- 2 -
Plymouth Chimney and Flue Specialists Limited Company Information for the year ended 31 May 2023
Director
Richard David Simpson
Secretary
Susan Jane Darosa
Company Number
3379463 (England and Wales)
Registered Office
62-64 PLYMSTOCK ROAD PLYMOUTH PL9 7PB
Accountants
BookBusters t/n of Castle Home Loans Limited Eureka House Higher Downgate Callington Cornwall PL17 8HL
- 3 -
Plymouth Chimney and Flue Specialists Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,555 
19,444 
Current assets
Inventories
34,950 
30,000 
Debtors
37,123 
38,333 
Cash at bank and in hand
94,127 
92,725 
166,200 
161,058 
Creditors: amounts falling due within one year
(100,095)
(98,140)
Net current assets
66,105 
62,918 
Net assets
81,660 
82,362 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
81,656 
82,358 
Shareholders' funds
81,660 
82,362 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 March 2024 and were signed on its behalf by
Richard David Simpson Director Company Registration No. 3379463
- 4 -
Plymouth Chimney and Flue Specialists Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Plymouth Chimney and Flue Specialists Limited is a private company, limited by shares, registered in England and Wales, registration number 3379463. The registered office is 62-64 PLYMSTOCK ROAD, PLYMOUTH, PL9 7PB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% RBM
Motor vehicles
20% RBM
Fixtures & fittings
20% RBM
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
Plymouth Chimney and Flue Specialists Limited Notes to the Accounts for the year ended 31 May 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
4,855 
39,146 
12,958 
56,959 
At 31 May 2023
4,855 
39,146 
12,958 
56,959 
Depreciation
At 1 June 2022
3,558 
23,173 
10,784 
37,515 
Charge for the year
259 
3,195 
435 
3,889 
At 31 May 2023
3,817 
26,368 
11,219 
41,404 
Net book value
At 31 May 2023
1,038 
12,778 
1,739 
15,555 
At 31 May 2022
1,297 
15,973 
2,174 
19,444 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
30,981 
32,371 
Accrued income and prepayments
5,962 
5,962 
Other debtors
180 
- 
37,123 
38,333 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
10,122 
11,400 
Trade creditors
69,267 
68,580 
Taxes and social security
16,370 
15,574 
Loans from directors
726 
726 
Accruals
3,610 
1,860 
100,095 
98,140 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 6 -