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Company Registration No. 12917927 (England and Wales)
JD Grant Plumbing & Heating Limited Unaudited accounts for the year ended 31 October 2023
JD Grant Plumbing & Heating Limited Unaudited accounts Contents
Page
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JD Grant Plumbing & Heating Limited Company Information for the year ended 31 October 2023
Director
Jason Grant
Company Number
12917927 (England and Wales)
Registered Office
203 West Street Fareham Hampshire PO16 0EN United Kingdom
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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JD Grant Plumbing & Heating Limited Accountants' report
Accountants' report to the director of JD Grant Plumbing & Heating Limited on the preparation of the unaudited statutory accounts for the year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JD Grant Plumbing & Heating Limited for the year ended 31 October 2023 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of JD Grant Plumbing & Heating Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of JD Grant Plumbing & Heating Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JD Grant Plumbing & Heating Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JD Grant Plumbing & Heating Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JD Grant Plumbing & Heating Limited. You consider that JD Grant Plumbing & Heating Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of JD Grant Plumbing & Heating Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 28 February 2024
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JD Grant Plumbing & Heating Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,700 
8,800 
Tangible assets
35,495 
11,465 
43,195 
20,265 
Current assets
Debtors
9,562 
- 
Cash at bank and in hand
25,689 
22,135 
35,251 
22,135 
Creditors: amounts falling due within one year
(60,695)
(40,682)
Net current liabilities
(25,444)
(18,547)
Total assets less current liabilities
17,751 
1,718 
Creditors: amounts falling due after more than one year
(13,681)
- 
Net assets
4,070 
1,718 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,970 
1,618 
Shareholders' funds
4,070 
1,718 
For the year ending 31 October 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 28 February 2024 and were signed on its behalf by
Jason Grant Director Company Registration No. 12917927
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JD Grant Plumbing & Heating Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
JD Grant Plumbing & Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 12917927. The registered office is 203 West Street , Fareham , Hampshire, PO16 0EN, United Kingdom.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation 10% Straight line.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance
Computer equipment
25% Reducing balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2022
11,000 
At 31 October 2023
11,000 
Amortisation
At 1 November 2022
2,200 
Charge for the year
1,100 
At 31 October 2023
3,300 
Net book value
At 31 October 2023
7,700 
At 31 October 2022
8,800 
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JD Grant Plumbing & Heating Limited Notes to the Accounts for the year ended 31 October 2023
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
13,142 
1,139 
14,281 
Additions
33,955 
- 
33,955 
Disposals
(707)
- 
(707)
At 31 October 2023
46,390 
1,139 
47,529 
Depreciation
At 1 November 2022
2,317 
499 
2,816 
Charge for the year
9,221 
160 
9,381 
On disposals
(163)
- 
(163)
At 31 October 2023
11,375 
659 
12,034 
Net book value
At 31 October 2023
35,015 
480 
35,495 
At 31 October 2022
10,825 
640 
11,465 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,562 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
3,654 
- 
Trade creditors
23,715 
4,248 
Taxes and social security
6,552 
7,732 
Other creditors
- 
6,686 
Loans from directors
23,300 
19,832 
Accruals
3,474 
2,184 
60,695 
40,682 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
13,681 
- 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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JD Grant Plumbing & Heating Limited Notes to the Accounts for the year ended 31 October 2023
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Jason Grant
Director's loan account
(19,832)
(28,327)
(24,859)
(23,300)
(19,832)
(28,327)
(24,859)
(23,300)
11
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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