PTP Accounts Production v23.1.5.20 11374091 director 1.6.22 31.5.23 31.5.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh113740912022-05-31113740912023-05-31113740912022-06-012023-05-31113740912021-05-31113740912021-06-012022-05-31113740912022-05-3111374091ns15:EnglandWales2022-06-012023-05-3111374091ns14:PoundSterling2022-06-012023-05-3111374091ns10:Director12022-06-012023-05-3111374091ns10:PrivateLimitedCompanyLtd2022-06-012023-05-3111374091ns10:SmallEntities2022-06-012023-05-3111374091ns10:AuditExempt-NoAccountantsReport2022-06-012023-05-3111374091ns10:SmallCompaniesRegimeForDirectorsReport2022-06-012023-05-3111374091ns10:SmallCompaniesRegimeForAccounts2022-06-012023-05-3111374091ns10:FullAccounts2022-06-012023-05-3111374091ns10:RegisteredOffice2022-06-012023-05-3111374091ns5:CurrentFinancialInstruments2023-05-3111374091ns5:CurrentFinancialInstruments2022-05-3111374091ns5:Non-currentFinancialInstruments2023-05-3111374091ns5:Non-currentFinancialInstruments2022-05-3111374091ns5:ShareCapital2023-05-3111374091ns5:ShareCapital2022-05-3111374091ns5:RetainedEarningsAccumulatedLosses2023-05-3111374091ns5:RetainedEarningsAccumulatedLosses2022-05-3111374091ns5:PlantMachinery2022-06-012023-05-3111374091ns5:PlantMachinery2022-05-3111374091ns5:PlantMachinery2023-05-3111374091ns5:PlantMachinery2022-05-3111374091ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-3111374091ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-05-3111374091ns5:DeferredTaxation2022-05-3111374091ns5:DeferredTaxation2022-06-012023-05-3111374091ns5:DeferredTaxation2023-05-3111374091ns5:RetainedEarningsAccumulatedLosses2022-05-3111374091ns5:RetainedEarningsAccumulatedLosses2022-06-012023-05-31
REGISTERED NUMBER: 11374091 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 May 2023

for

Heaton Plant Services Limited

Heaton Plant Services Limited (Registered number: 11374091)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Heaton Plant Services Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: S A Heaton





REGISTERED OFFICE: 2 Wilcove
Skelmersdale
Lancashire
WN8 8NF





REGISTERED NUMBER: 11374091 (England and Wales)





ACCOUNTANTS: Mosley & Co
14 Market Place
Ramsbottom
Bury
Lancashire
BL0 9HT

Heaton Plant Services Limited (Registered number: 11374091)

Statement of Financial Position
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 77,624 49,537

CURRENT ASSETS
Stocks 1,600 1,500
Debtors 5 2,061 -
Cash at bank 395 799
4,056 2,299
CREDITORS
Amounts falling due within one year 6 38,285 30,753
NET CURRENT LIABILITIES (34,229 ) (28,454 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,395

21,083

CREDITORS
Amounts falling due after more than
one year

7

(27,064

)

(11,290

)

PROVISIONS FOR LIABILITIES 8 (14,749 ) (9,412 )
NET ASSETS 1,582 381

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 9 1,581 380
1,582 381

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Heaton Plant Services Limited (Registered number: 11374091)

Statement of Financial Position - continued
31 May 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 21 February 2024 and were signed by:





S A Heaton - Director


Heaton Plant Services Limited (Registered number: 11374091)

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

1. STATUTORY INFORMATION

Heaton Plant 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 etc - 33% on cost, 25% on reducing balance and 15% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Heaton Plant Services Limited (Registered number: 11374091)

Notes to the Financial Statements - continued
for the Year Ended 31 May 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 June 2022 82,518
Additions 53,927
Disposals (20,183 )
At 31 May 2023 116,262
DEPRECIATION
At 1 June 2022 32,981
Charge for year 17,858
Eliminated on disposal (12,201 )
At 31 May 2023 38,638
NET BOOK VALUE
At 31 May 2023 77,624
At 31 May 2022 49,537

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 2,061 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 6,176 3,044
Hire purchase contracts 3,122 3,787
Trade creditors 22,275 13,814
Taxation and social security 2,922 5,860
Other creditors 3,790 4,248
38,285 30,753

Heaton Plant Services Limited (Registered number: 11374091)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans 8,824 8,236
Hire purchase contracts 18,240 3,054
27,064 11,290

8. PROVISIONS FOR LIABILITIES
31.5.23 31.5.22
£    £   
Deferred tax 14,749 9,412

Deferred
tax
£   
Balance at 1 June 2022 9,412
Provided during year 5,337
Balance at 31 May 2023 14,749

9. RESERVES
Retained
earnings
£   

At 1 June 2022 380
Profit for the year 39,701
Dividends (38,500 )
At 31 May 2023 1,581