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REGISTERED NUMBER: 10282421 (England and Wales)

















D & M Plumbing, Heating
& Maintenance Ltd

Financial Statements

for the Year Ended 31 August 2023






D & M Plumbing, Heating
& Maintenance Ltd (Registered number: 10282421)

Contents of the Financial Statements
for the year ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D & M Plumbing, Heating
& Maintenance Ltd

Company Information
for the year ended 31 August 2023







DIRECTOR: D E M Andre





SECRETARY: Mrs M L Andre





REGISTERED OFFICE: 24 Cornwall Road
Dorchester
Dorset
DT1 1RX





REGISTERED NUMBER: 10282421 (England and Wales)





ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX

D & M Plumbing, Heating
& Maintenance Ltd (Registered number: 10282421)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,972 5,296
Tangible assets 5 12,186 3,402
16,158 8,698

CURRENT ASSETS
Stocks 500 500
Debtors 6 6,022 1,639
Cash at bank 44,115 39,976
50,637 42,115
CREDITORS
Amounts falling due within one year 7 13,524 13,124
NET CURRENT ASSETS 37,113 28,991
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,271

37,689

CREDITORS
Amounts falling due after more than one
year

8

(6,143

)

(9,904

)

PROVISIONS FOR LIABILITIES (2,315 ) (646 )
NET ASSETS 44,813 27,139

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 44,811 27,137
SHAREHOLDERS' FUNDS 44,813 27,139

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.

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 3 April 2024 and were signed by:





D E M Andre - Director


D & M Plumbing, Heating
& Maintenance Ltd (Registered number: 10282421)

Notes to the Financial Statements
for the year ended 31 August 2023


1. STATUTORY INFORMATION

D & M Plumbing, Heating & Maintenance Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on reducing balance
Office equipment - 15% on reducing balance
Motor vehicles - 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

D & M Plumbing, Heating
& Maintenance Ltd (Registered number: 10282421)

Notes to the Financial Statements - continued
for the year ended 31 August 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 13,240
AMORTISATION
At 1 September 2022 7,944
Charge for year 1,324
At 31 August 2023 9,268
NET BOOK VALUE
At 31 August 2023 3,972
At 31 August 2022 5,296

5. TANGIBLE FIXED ASSETS
Plant and Office Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 September 2022 1,000 750 6,500 8,250
Additions - - 15,500 15,500
Disposals - - (6,500 ) (6,500 )
At 31 August 2023 1,000 750 15,500 17,250
DEPRECIATION
At 1 September 2022 623 467 3,758 4,848
Charge for year 56 43 3,875 3,974
Eliminated on disposal - - (3,758 ) (3,758 )
At 31 August 2023 679 510 3,875 5,064
NET BOOK VALUE
At 31 August 2023 321 240 11,625 12,186
At 31 August 2022 377 283 2,742 3,402

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,086 1,321
Other debtors 61 -
Directors' current accounts 4,608 -
Prepayments and accrued income 267 318
6,022 1,639

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,767 3,668
Trade creditors 1,294 975
UK corporation tax 3,960 3,758
Tax and social security costs 3,314 2,793
Directors' current accounts - 814
Accruals and deferred income 1,189 1,116
13,524 13,124

D & M Plumbing, Heating
& Maintenance Ltd (Registered number: 10282421)

Notes to the Financial Statements - continued
for the year ended 31 August 2023


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 6,143 9,904

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
D E M Andre
Balance outstanding at start of year - -
Amounts advanced 4,608 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,608 -