2022-08-01 2023-07-31 false Capium Accounts Production 1.1 09699058 bus:FullAccounts 2022-08-01 2023-07-31 09699058 bus:FRS102 2022-08-01 2023-07-31 09699058 bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 09699058 bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09699058 bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09699058 2022-08-01 2023-07-31 09699058 2023-07-31 09699058 bus:RegisteredOffice 2022-08-01 2023-07-31 09699058 core:WithinOneYear 2023-07-31 09699058 core:AfterOneYear 2023-07-31 09699058 bus:Director1 2022-08-01 2023-07-31 09699058 bus:Director1 2023-07-31 09699058 bus:Director1 2021-08-01 2022-07-31 09699058 2021-08-01 09699058 bus:CompanySecretary1 2022-08-01 2023-07-31 09699058 bus:LeadAgentIfApplicable 2022-08-01 2023-07-31 09699058 2021-08-01 2022-07-31 09699058 2022-07-31 09699058 core:WithinOneYear 2022-07-31 09699058 core:AfterOneYear 2022-07-31 09699058 bus:EntityAccountantsOrAuditors 2021-08-01 2022-07-31 09699058 core:PlantMachinery 2022-08-01 2023-07-31 09699058 core:PlantMachinery 2023-07-31 09699058 core:PlantMachinery 2022-07-31 09699058 core:MotorCars 2022-08-01 2023-07-31 09699058 core:MotorCars 2023-07-31 09699058 core:MotorCars 2022-07-31 09699058 core:ComputerEquipment 2022-08-01 2023-07-31 09699058 core:ComputerEquipment 2023-07-31 09699058 core:ComputerEquipment 2022-07-31 09699058 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-07-31 09699058 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-07-31 09699058 core:CostValuation core:Non-currentFinancialInstruments 2023-07-31 09699058 core:CostValuation core:Non-currentFinancialInstruments 2022-07-31 09699058 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-07-31 09699058 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-07-31 09699058 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-07-31 09699058 core:Non-currentFinancialInstruments 2023-07-31 09699058 core:Non-currentFinancialInstruments 2022-07-31 09699058 core:ShareCapital 2023-07-31 09699058 core:ShareCapital 2022-07-31 09699058 core:RetainedEarningsAccumulatedLosses 2023-07-31 09699058 core:RetainedEarningsAccumulatedLosses 2022-07-31 09699058 dpl:Item1 2022-08-01 09699058 dpl:Item1 2023-07-31 09699058 dpl:Item1 2021-08-01 09699058 dpl:Item1 2022-07-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 09699058
England and Wales

 

 

 

WPH PLUMBING & HEATING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 5,927    6,680 
5,927    6,680 
Current assets      
Debtors 4 19,669    7,401 
Cash at bank and in hand (3,348)   (178)
16,321    7,223 
Creditors: amount falling due within one year 5 (6,338)   (3,519)
Net current assets 9,983    3,704 
 
Total assets less current liabilities 15,910    10,384 
Creditors: amount falling due after more than one year 6 (13,321)   (17,375)
Net assets 2,589    (6,991)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 2,489    (7,091)
Shareholder's funds 2,589    (6,991)
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 11 April 2024 and were signed by:


-------------------------------
Matthew WILKINSON
Director
1
General Information
WPH Plumbing & Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 09699058, registration address 10 Fairfield rd, Buxton, Derbyshire, SK17 7DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 August 2022 1,382    21,523    1,263    24,168 
Additions 538        538 
Disposals      
At 31 July 2023 1,920    21,523    1,263    24,706 
Depreciation
At 01 August 2022 869    16,422    197    17,488 
Charge for year 111    1,020    160    1,291 
On disposals      
At 31 July 2023 980    17,442    357    18,779 
Net book values
Closing balance as at 31 July 2023 940    4,081    906    5,927 
Opening balance as at 01 August 2022 513    5,101    1,066    6,680 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 15,134    5,696 
Prepayments & Accrued Income 449    449 
Directors' Current Accounts 3,279   
18,862    6,145 

4.

Debtors: amounts falling due after one year

2023
£
  2022
£
Prepayments 807    1,256 
807    1,256 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 3,912    643 
Corporation Tax 2,424    1,108 
Accrued Expenses   1,519 
Other Creditors 2    (1)
Directors' Current Accounts   250 
6,338    3,519 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 13,321    17,132 
Obligations Under HP/Financial Leases   243 
13,321    17,375 

2