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REGISTERED NUMBER: 13519885 (England and Wales)














Financial Statements

for the Year Ended 31 July 2023

for

Kingdom Plumbing And Heating Engineers
Ltd

Kingdom Plumbing And Heating Engineers
Ltd (Registered number: 13519885)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kingdom Plumbing And Heating Engineers
Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Mrs M Murray





REGISTERED OFFICE: Oriel House
2 - 8 Oriel Road
Bootle
Merseyside
L20 7EP





REGISTERED NUMBER: 13519885 (England and Wales)





ACCOUNTANTS: SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP

Kingdom Plumbing And Heating Engineers
Ltd (Registered number: 13519885)

Balance Sheet
31 July 2023

31.7.23 31.7.22
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,300 22,828

CURRENT ASSETS
Stocks 41,000 19,500
Debtors 5 110,076 47,677
Cash at bank 2,567 432
153,643 67,609
CREDITORS
Amounts falling due within one year 6 92,556 30,931
NET CURRENT ASSETS 61,087 36,678
TOTAL ASSETS LESS CURRENT LIABILITIES 88,387 59,506

CREDITORS
Amounts falling due after more than one year 7 (12,974 ) -

PROVISIONS FOR LIABILITIES (9,855 ) (4,397 )
NET ASSETS 65,558 55,109

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 65,458 55,009
65,558 55,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Kingdom Plumbing And Heating Engineers
Ltd (Registered number: 13519885)

Balance Sheet - continued
31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2024 and were signed by:





Mrs M Murray - Director


Kingdom Plumbing And Heating Engineers
Ltd (Registered number: 13519885)

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


1. STATUTORY INFORMATION

Kingdom Plumbing And Heating Engineers 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

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

Kingdom Plumbing And Heating Engineers
Ltd (Registered number: 13519885)

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


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 24,995
Additions 11,700
At 31 July 2023 36,695
DEPRECIATION
At 1 August 2022 2,167
Charge for year 7,228
At 31 July 2023 9,395
NET BOOK VALUE
At 31 July 2023 27,300
At 31 July 2022 22,828

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
as restated
£    £   
Trade debtors 32,236 13,589
Other debtors 77,840 34,088
110,076 47,677

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
as restated
£    £   
Hire purchase contracts 3,643 -
Taxation and social security 85,414 29,432
Other creditors 3,499 1,499
92,556 30,931

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
as restated
£    £   
Hire purchase contracts 12,974 -

Kingdom Plumbing And Heating Engineers
Ltd (Registered number: 13519885)

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


8. SECURED DEBTS

Hire Purchase liabilities are secured on the assets to which they relate.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 July 2023 and the period ended 31 July 2022:

31.7.23 31.7.22
as restated
£    £   
Mrs M Murray
Balance outstanding at start of year - -
Amounts advanced 144,943 -
Amounts repaid (67,103 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 77,840 -