2023-04-012024-03-312024-03-31false10060201Heat and Water Ltd2024-04-11iso4217:GBPxbrli:pure100602012023-04-01100602012024-03-31100602012023-04-012024-03-31100602012022-04-01100602012023-03-31100602012022-04-012023-03-3110060201bus:SmallEntities2023-04-012024-03-3110060201bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3110060201bus:FullAccounts2023-04-012024-03-3110060201bus:PrivateLimitedCompanyLtd2023-04-012024-03-3110060201core:WithinOneYear2024-03-3110060201core:AfterOneYear2024-03-3110060201core:WithinOneYear2023-03-3110060201core:AfterOneYear2023-03-3110060201core:ShareCapital2024-03-3110060201core:SharePremium2024-03-3110060201core:RevaluationReserve2024-03-3110060201core:OtherReservesSubtotal2024-03-3110060201core:RetainedEarningsAccumulatedLosses2024-03-3110060201core:ShareCapital2023-03-3110060201core:SharePremium2023-03-3110060201core:RevaluationReserve2023-03-3110060201core:OtherReservesSubtotal2023-03-3110060201core:RetainedEarningsAccumulatedLosses2023-03-3110060201core:LandBuildings2024-03-3110060201core:PlantMachinery2024-03-3110060201core:Vehicles2024-03-3110060201core:FurnitureFittings2024-03-3110060201core:OfficeEquipment2024-03-3110060201core:NetGoodwill2024-03-3110060201core:IntangibleAssetsOtherThanGoodwill2024-03-3110060201core:ListedExchangeTraded2024-03-3110060201core:UnlistedNon-exchangeTraded2024-03-3110060201core:LandBuildings2023-03-3110060201core:PlantMachinery2023-03-3110060201core:Vehicles2023-03-3110060201core:FurnitureFittings2023-03-3110060201core:OfficeEquipment2023-03-3110060201core:NetGoodwill2023-03-3110060201core:IntangibleAssetsOtherThanGoodwill2023-03-3110060201core:ListedExchangeTraded2023-03-3110060201core:UnlistedNon-exchangeTraded2023-03-3110060201core:LandBuildings2023-04-012024-03-3110060201core:PlantMachinery2023-04-012024-03-3110060201core:Vehicles2023-04-012024-03-3110060201core:FurnitureFittings2023-04-012024-03-3110060201core:OfficeEquipment2023-04-012024-03-3110060201core:NetGoodwill2023-04-012024-03-3110060201core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110060201core:ListedExchangeTraded2023-04-012024-03-3110060201core:UnlistedNon-exchangeTraded2023-04-012024-03-3110060201core:MoreThanFiveYears2023-04-012024-03-3110060201core:Non-currentFinancialInstruments2024-03-3110060201core:Non-currentFinancialInstruments2023-03-3110060201dpl:CostSales2023-04-012024-03-3110060201dpl:DistributionCosts2023-04-012024-03-3110060201core:LandBuildings2023-04-012024-03-3110060201core:PlantMachinery2023-04-012024-03-3110060201core:Vehicles2023-04-012024-03-3110060201core:FurnitureFittings2023-04-012024-03-3110060201core:OfficeEquipment2023-04-012024-03-3110060201dpl:AdministrativeExpenses2023-04-012024-03-3110060201core:NetGoodwill2023-04-012024-03-3110060201core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110060201dpl:GroupUndertakings2023-04-012024-03-3110060201dpl:ParticipatingInterests2023-04-012024-03-3110060201dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3110060201core:ListedExchangeTraded2023-04-012024-03-3110060201dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3110060201core:UnlistedNon-exchangeTraded2023-04-012024-03-3110060201dpl:CostSales2022-04-012023-03-3110060201dpl:DistributionCosts2022-04-012023-03-3110060201core:LandBuildings2022-04-012023-03-3110060201core:PlantMachinery2022-04-012023-03-3110060201core:Vehicles2022-04-012023-03-3110060201core:FurnitureFittings2022-04-012023-03-3110060201core:OfficeEquipment2022-04-012023-03-3110060201dpl:AdministrativeExpenses2022-04-012023-03-3110060201core:NetGoodwill2022-04-012023-03-3110060201core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110060201dpl:GroupUndertakings2022-04-012023-03-3110060201dpl:ParticipatingInterests2022-04-012023-03-3110060201dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3110060201core:ListedExchangeTraded2022-04-012023-03-3110060201dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3110060201core:UnlistedNon-exchangeTraded2022-04-012023-03-3110060201core:NetGoodwill2024-03-3110060201core:IntangibleAssetsOtherThanGoodwill2024-03-3110060201core:LandBuildings2024-03-3110060201core:PlantMachinery2024-03-3110060201core:Vehicles2024-03-3110060201core:FurnitureFittings2024-03-3110060201core:OfficeEquipment2024-03-3110060201core:AfterOneYear2024-03-3110060201core:WithinOneYear2024-03-3110060201core:ListedExchangeTraded2024-03-3110060201core:UnlistedNon-exchangeTraded2024-03-3110060201core:ShareCapital2024-03-3110060201core:SharePremium2024-03-3110060201core:RevaluationReserve2024-03-3110060201core:OtherReservesSubtotal2024-03-3110060201core:RetainedEarningsAccumulatedLosses2024-03-3110060201core:NetGoodwill2023-03-3110060201core:IntangibleAssetsOtherThanGoodwill2023-03-3110060201core:LandBuildings2023-03-3110060201core:PlantMachinery2023-03-3110060201core:Vehicles2023-03-3110060201core:FurnitureFittings2023-03-3110060201core:OfficeEquipment2023-03-3110060201core:AfterOneYear2023-03-3110060201core:WithinOneYear2023-03-3110060201core:ListedExchange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Heat and Water Ltd

Registered Number
10060201
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Heat and Water Ltd
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Mr L Longthorn

Registered Address

4 New Forest Way
Hull
HU7 3FX

Registered Number

10060201 (England and Wales)
Heat and Water Ltd
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3699782
699782
Current assets
Debtors4252344
Cash at bank and on hand7,3743,609
7,6263,953
Creditors amounts falling due within one year5(7,650)(4,118)
Net current assets (liabilities)(24)(165)
Total assets less current liabilities675617
Provisions for liabilities6(132)(148)
Net assets543469
Capital and reserves
Called up share capital11
Profit and loss account542468
Shareholders' funds543469
The financial statements were approved and authorised for issue by the Director on 11 April 2024, and are signed on its behalf by:
Mr L Longthorn
Director
Registered Company No. 10060201
Heat and Water Ltd
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 234301,3651,795
Additions507-507
At 31 March 249371,3652,302
Depreciation and impairment
At 01 April 231468671,013
Charge for year139451590
At 31 March 242851,3181,603
Net book value
At 31 March 2465247699
At 31 March 23284498782
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables252-
Prepayments and accrued income-344
Total252344
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties5,6002,945
Taxation and social security1,347471
Accrued liabilities and deferred income703702
Total7,6504,118
Short term creditors are measured at transaction price (which is usually the invoice price).
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)132148
Total132148