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Registered number: 09843900

Wrexham Plumbers Merchants Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2023

Prepared By:
Mike Griffiths & Partners Ltd
Accountants & Registered Auditors
The Yew Tree Inn
High Street
Gresford
Wrexham
LL12 8RF

Wrexham Plumbers Merchants Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2023
DIRECTORS
Mr Paul Edwards
Mrs Janet Edwards
REGISTERED OFFICE
The Yew Tree Inn
High Street
Gresford
Wrexham
LL12 8RF
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09843900
ACCOUNTANTS
Mike Griffiths & Partners Ltd
Accountants & Registered Auditors
The Yew Tree Inn
High Street
Gresford
Wrexham
LL12 8RF

Wrexham Plumbers Merchants Limited

ACCOUNTS
FOR THEYEARENDED31/12/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Wrexham Plumbers Merchants Limited

BALANCE SHEET AT 31/12/2023
20232022
Notes££
FIXED ASSETS
Tangible assets241,42455,918
CURRENT ASSETS
Stock60,00060,000
Debtors381,813120,616
Cash at bank and in hand390,673352,354
532,486532,970
CREDITORS: Amounts falling due within one year487,842149,542
NET CURRENT ASSETS444,644383,428
TOTAL ASSETS LESS CURRENT LIABILITIES486,068439,346
PROVISIONS FOR LIABILITIES AND CHARGES1,4221,422
NET ASSETS484,646437,924
CAPITAL AND RESERVES
Called up share capital6100100
Profit and loss account484,546437,824
SHAREHOLDERS' FUNDS484,646437,924
For the year ending 31/12/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27/02/2024 and signed on their behalf by
.............................
Mr Paul Edwards
Director

Wrexham Plumbers Merchants Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance 25%
Equipmentreducing balance 10%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Employee Benefits
Short-term employee benefits, including holiday pay, are recognised as an expense in the statement of comprehensive income, in the period in which they are incurred.

Wrexham Plumbers Merchants Limited

2. TANGIBLE FIXED ASSETS
Commercial
VehiclesEquipmentTotal
£££
Cost
At 01/01/202394,6885,13399,821
Disposals(1,402)-(1,402)
At 31/12/202393,2865,13398,419
Depreciation
At 01/01/202342,3501,55343,903
For the year12,73435813,092
At 31/12/202355,0841,91156,995
Net Book Amounts
At 31/12/202338,2023,22241,424
At 31/12/202252,3383,58055,918
3. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors78,437117,522
Prepayments3,3763,094
81,813120,616
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax46,72024,044
VAT16,80313,607
Directors current account51610,156
Credit card3,3714,768
Trade creditors19,36856,629
Other creditors-39,688
Accruals1,064650
87,842149,542

Wrexham Plumbers Merchants Limited

5. EMPLOYEES
20232022
No.No.
Average number of employees55
6. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
7. RELATED PARTY TRANSACTIONS
At 31st December 2023 the company owed the directors £516 (at 31st December 2022: £10,156). No interest has been charged to the company in respect of this loan, which is repayable on demand and classified under creditors falling due within one year.