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REGISTERED NUMBER: 09734519 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

J D Heating & Plumbing Services Limited

J D Heating & Plumbing Services Limited (Registered number: 09734519)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J D Heating & Plumbing Services Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: J Donaghey





REGISTERED OFFICE: 2 Walsworth Road
Second Floor
Hitchin
Hertfordshire
SG4 9SP





REGISTERED NUMBER: 09734519 (England and Wales)





ACCOUNTANTS: D and E Accountancy Ltd
Tax Advisors and Accountants
2nd Floor, 2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP

J D Heating & Plumbing Services Limited (Registered number: 09734519)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,013 12,448

CURRENT ASSETS
Stocks 600 600
Cash at bank 105,564 84,976
106,164 85,576
CREDITORS
Amounts falling due within one year 5 40,963 24,552
NET CURRENT ASSETS 65,201 61,024
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,214

73,472

PROVISIONS FOR LIABILITIES 6 2,093 2,365
NET ASSETS 74,121 71,107

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 74,021 71,007
SHAREHOLDERS' FUNDS 74,121 71,107

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

J D Heating & Plumbing Services Limited (Registered number: 09734519)

Balance Sheet - continued
31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 February 2024 and were signed by:





J Donaghey - Director


J D Heating & Plumbing Services Limited (Registered number: 09734519)

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

1. STATUTORY INFORMATION

J D Heating & Plumbing Services Limited 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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

J D Heating & Plumbing Services Limited (Registered number: 09734519)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 33,459
Additions 1,974
At 31 August 2023 35,433
DEPRECIATION
At 1 September 2022 21,011
Charge for year 3,409
At 31 August 2023 24,420
NET BOOK VALUE
At 31 August 2023 11,013
At 31 August 2022 12,448

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Taxation and social security 12,621 12,091
Other creditors 28,342 12,461
40,963 24,552

6. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£    £   
Deferred tax 2,093 2,365

Deferred
tax
£   
Balance at 1 September 2022 2,365
Credit to Income Statement during year (272 )
Balance at 31 August 2023 2,093

J D Heating & Plumbing Services Limited (Registered number: 09734519)

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

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
80 Ordinary A shares £1 80 80
20 Ordinary B shares £1 20 20
100 100

8. RESERVES
Retained
earnings
£   

At 1 September 2022 71,007
Profit for the year 38,014
Dividends (35,000 )
At 31 August 2023 74,021