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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08522263 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08522263 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08522263 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08522263 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 08522263 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08522263 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08522263 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08522263 frs-core:UnlistedNon-exchangeTraded 2022-05-31 08522263 frs-core:UnlistedNon-exchangeTraded 2021-05-31 08522263 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 08522263 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08522263 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08522263 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08522263 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08522263 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08522263 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08522263 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 08522263 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 08522263 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08522263 dpl-frs:CostSales 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales 2021-05-31 08522263 dpl-frs:CostSales 2022-05-31 08522263 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 08522263 frs-bus:Director1 2021-06-01 2022-05-31 08522263 frs-bus:Director1 2021-05-31 08522263 frs-bus:Director1 2022-05-31 08522263 frs-bus:Director2 2021-06-01 2022-05-31 08522263 frs-bus:Director2 2021-05-31 08522263 frs-bus:Director2 2022-05-31 08522263 1 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 1 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 1 2022-05-31 08522263 2 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 2 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 2 2022-05-31 08522263 3 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 3 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 3 2022-05-31 08522263 4 2021-06-01 2022-05-31 08522263 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frs-core:Non-currentFinancialInstruments 10 2022-05-31 08522263 11 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 11 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 11 2022-05-31 08522263 12 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 12 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 12 2022-05-31 08522263 13 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 13 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 13 2022-05-31 08522263 14 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 14 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 14 2022-05-31 08522263 15 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 15 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 15 2022-05-31 08522263 16 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 16 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 16 2022-05-31 08522263 17 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 17 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 17 2022-05-31 08522263 18 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 18 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 18 2022-05-31 08522263 19 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 19 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 19 2022-05-31 08522263 20 2021-06-01 2022-05-31 08522263 frs-core:CurrentFinancialInstruments 20 2022-05-31 08522263 frs-core:Non-currentFinancialInstruments 20 2022-05-31 08522263 dpl-frs:Item1 2021-06-01 2022-05-31 08522263 dpl-frs:Item1 2021-05-31 08522263 dpl-frs:Item1 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 08522263 dpl-frs:Item2 2021-06-01 2022-05-31 08522263 dpl-frs:Item2 2021-05-31 08522263 dpl-frs:Item2 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 08522263 dpl-frs:Item3 2021-06-01 2022-05-31 08522263 dpl-frs:Item3 2021-05-31 08522263 dpl-frs:Item3 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 08522263 dpl-frs:Item4 2021-06-01 2022-05-31 08522263 dpl-frs:Item4 2021-05-31 08522263 dpl-frs:Item4 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 08522263 dpl-frs:Item5 2021-06-01 2022-05-31 08522263 dpl-frs:Item5 2021-05-31 08522263 dpl-frs:Item5 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 08522263 dpl-frs:Item6 2021-06-01 2022-05-31 08522263 dpl-frs:Item6 2021-05-31 08522263 dpl-frs:Item6 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 08522263 dpl-frs:Item7 2021-06-01 2022-05-31 08522263 dpl-frs:Item7 2021-05-31 08522263 dpl-frs:Item7 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 08522263 dpl-frs:Item8 2021-06-01 2022-05-31 08522263 dpl-frs:Item8 2021-05-31 08522263 dpl-frs:Item8 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 08522263 dpl-frs:Item9 2021-06-01 2022-05-31 08522263 dpl-frs:Item9 2021-05-31 08522263 dpl-frs:Item9 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 08522263 dpl-frs:Item10 2021-06-01 2022-05-31 08522263 dpl-frs:Item10 2021-05-31 08522263 dpl-frs:Item10 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 08522263 dpl-frs:Item11 2021-06-01 2022-05-31 08522263 dpl-frs:Item11 2021-05-31 08522263 dpl-frs:Item11 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 08522263 dpl-frs:Item12 2021-06-01 2022-05-31 08522263 dpl-frs:Item12 2021-05-31 08522263 dpl-frs:Item12 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 08522263 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 08522263 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 08522263 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 08522263 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 08522263 1 2021-06-01 2022-05-31 08522263 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 08522263
BP Plumbing & Heating Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
My Trusted Accountant Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08522263
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 6,627 8,101
6,627 8,101
CURRENT ASSETS
Stocks 4 103,830 111,431
Debtors 5 31,903 30,621
Cash at bank and in hand - 2,265
135,733 144,317
Creditors: Amounts Falling Due Within One Year 6 (95,228 ) (107,177 )
NET CURRENT ASSETS (LIABILITIES) 40,505 37,140
TOTAL ASSETS LESS CURRENT LIABILITIES 47,132 45,241
Creditors: Amounts Falling Due After More Than One Year 7 (33,234 ) (40,553 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,259 ) (1,539 )
NET ASSETS 12,639 3,149
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 12,539 3,049
SHAREHOLDERS' FUNDS 12,639 3,149
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Daniel Bradford
Director
23/06/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Plant & Machinery 15% reducing balance
Motor Vehicles 20% reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
1.6. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2022 20,009
As at 31 May 2023 20,009
Depreciation
As at 1 June 2022 11,908
Provided during the period 1,474
As at 31 May 2023 13,382
Net Book Value
As at 31 May 2023 6,627
As at 1 June 2022 8,101
4. Stocks
2023 2022
£ £
Stock 103,830 111,431
103,830 111,431
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 31,903 30,621
31,903 30,621
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,992 2,389
Trade creditors 43,297 52,506
Bank loans and overdrafts 29,676 6,210
Other creditors 72 27,412
Taxation and social security 20,191 18,660
95,228 107,177
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 1,992
Bank loans 33,234 38,561
33,234 40,553
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,992 2,389
Later than one year and not later than five years - 1,992
1,992 4,381
1,992 4,381
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
During the year underi review the company was under the control of Mr D Bradford.
Page 5