Registered number
12631883
DLB Plumbing And Heating Ltd
Filleted Accounts
31 May 2023
DLB Plumbing And Heating Ltd
Company Information
Directors
D Blake
L A Tremlett
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
6 Blenheim Square
Cheltenham
Glos
Registered number
12631883
DLB Plumbing And Heating Ltd
Registered number: 12631883
Balance Sheet
as at 31 May 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 15,220 6,874
Current assets
Debtors 4 13,537 6,607
Cash at bank and in hand 28,530 13,314
42,067 19,921
Creditors: amounts falling due within one year 5 (21,427) (8,625)
Net current assets 20,640 11,296
Total assets less current liabilities 35,860 18,170
Creditors: amounts falling due after more than one year 6 (14,628) (11,000)
Net assets 21,232 7,170
Capital and reserves
Called up share capital 100 100
Profit and loss account 21,132 7,070
Shareholders' funds 21,232 7,170
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Blake
Director
Approved by the board on 30 November 2023
DLB Plumbing And Heating Ltd
Notes to the Accounts
for the year ended 31 May 2023
1 Accounting policies
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years (previously 20% reducing balance)
Motor vehicles over 5 years (previously 20% reducing balance)
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 3 1
3 Tangible fixed assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 June 2022 750 6,750 7,500
Additions - 13,400 13,400
At 31 May 2023 750 20,150 20,900
Depreciation
At 1 June 2022 63 563 626
Charge for the year 237 4,817 5,054
At 31 May 2023 300 5,380 5,680
Net book value
At 31 May 2023 450 14,770 15,220
At 31 May 2022 687 6,187 6,874
4 Debtors 2023 2022
£ £
Trade debtors 13,537 6,607
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 4,484 47
Taxation and social security costs 15,543 5,936
Other creditors 1,400 2,642
21,427 8,625
6 Creditors: amounts falling due after one year 2023 2022
£ £
Directors' loan 6,554 1,000
Intercompany loan 8,074 10,000
14,628 11,000
7 Controlling party
The company is controlled by D Blake.
8 Other information
DLB Plumbing And Heating Ltd is a private company limited by shares and incorporated in England. Its registered office is:
6 Blenheim Square
Cheltenham
Glos
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