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REGISTERED NUMBER: 10777541 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Spt Plumbing & Heating Limited

Spt Plumbing & Heating Limited (Registered number: 10777541)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Spt Plumbing & Heating Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: S Thompson





REGISTERED OFFICE: 6 Heatherview Close
North Baddesley
Southampton
Hampshire
SO52 9DJ





REGISTERED NUMBER: 10777541 (England and Wales)





ACCOUNTANTS: PD Accountancy Services Ltd
1 Post Office House
184 Bridge Road
Sarisbury Green
Southampton
Hampshire
SO31 7ED

Spt Plumbing & Heating Limited (Registered number: 10777541)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £   
CURRENT ASSETS
Debtors 4 31,513 48,721
Cash at bank 23 1,465
31,536 50,186
CREDITORS
Amounts falling due within one year 5 5,847 19,865
NET CURRENT ASSETS 25,689 30,321
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,689

30,321

CREDITORS
Amounts falling due after more than one
year

6

(8,536

)

(11,953

)

PROVISIONS FOR LIABILITIES (918 ) (918 )
NET ASSETS 16,235 17,450

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 16,234 17,449
SHAREHOLDERS' FUNDS 16,235 17,450

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.

Spt Plumbing & Heating Limited (Registered number: 10777541)

Balance Sheet - 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 22 February 2024 and were signed by:





S Thompson - Director


Spt Plumbing & Heating Limited (Registered number: 10777541)

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

1. STATUTORY INFORMATION

Spt Plumbing & Heating 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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

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

Spt Plumbing & Heating Limited (Registered number: 10777541)

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Directors' current accounts 6,345 9,535
Tax 25,168 39,186
31,513 48,721

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 4,152 4,152
Tax 735 14,753
Accrued expenses 960 960
5,847 19,865

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans - 2-5 years 8,536 11,953

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year in question the director received dividends to the value of £10,000 (2021 £36,000).

8. ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by the director by virtue of their 100% interest in the issued share capital of the company.