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Company No: 09112541 (England and Wales)

A. T. PLUMBING AND HEATING LTD.

Unaudited Financial Statements
For the financial year ended 31 July 2023
Pages for filing with the registrar

A. T. PLUMBING AND HEATING LTD.

Unaudited Financial Statements

For the financial year ended 31 July 2023

Contents

A. T. PLUMBING AND HEATING LTD.

COMPANY INFORMATION

For the financial year ended 31 July 2023
A. T. PLUMBING AND HEATING LTD.

COMPANY INFORMATION (continued)

For the financial year ended 31 July 2023
DIRECTOR Ashley Storey
SECRETARY Helen Storey
REGISTERED OFFICE 1 Victoria Close
Sherburn In Elmet
LS25 6NR
United Kingdom
COMPANY NUMBER 09112541 (England and Wales)
ACCOUNTANT Yorsolution Limited
Wellington House
Aviator Court
York
YO30 4UZ
United Kingdom
A. T. PLUMBING AND HEATING LTD.

BALANCE SHEET

As at 31 July 2023
A. T. PLUMBING AND HEATING LTD.

BALANCE SHEET (continued)

As at 31 July 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 6,356 8,576
6,356 8,576
Current assets
Stocks 4 500 500
Debtors 5 7,316 7,929
Cash at bank and in hand 6 1,904 1,614
9,720 10,043
Creditors: amounts falling due within one year 7 ( 10,496) ( 16,260)
Net current liabilities (776) (6,217)
Total assets less current liabilities 5,580 2,359
Net assets 5,580 2,359
Capital and reserves
Called-up share capital 8 2 2
Profit and loss account 5,578 2,357
Total shareholder's funds 5,580 2,359

For the financial year ending 31 July 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of A. T. Plumbing And Heating Ltd. (registered number: 09112541) were approved and authorised for issue by the Director on 03 April 2024. They were signed on its behalf by:

Ashley Storey
Director
A. T. PLUMBING AND HEATING LTD.

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2023
A. T. PLUMBING AND HEATING LTD.

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

A. T. Plumbing And Heating Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Victoria Close, Sherburn In Elmet, LS25 6NR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery 25 % reducing balance
Vehicles 25 % reducing balance
Computer equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Tangible assets

Plant and machinery Vehicles Computer equipment Total
£ £ £ £
Cost
At 01 August 2022 3,968 17,454 1,046 22,468
At 31 July 2023 3,968 17,454 1,046 22,468
Accumulated depreciation
At 01 August 2022 2,794 10,354 744 13,892
Charge for the financial year 294 1,775 151 2,220
At 31 July 2023 3,088 12,129 895 16,112
Net book value
At 31 July 2023 880 5,325 151 6,356
At 31 July 2022 1,174 7,100 302 8,576

4. Stocks

2023 2022
£ £
Stocks 500 500

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

5. Debtors

2023 2022
£ £
Trade debtors 7,150 7,564
Other debtors 166 365
7,316 7,929

6. Cash and cash equivalents

2023 2022
£ £
Cash at bank and in hand 1,904 1,614

7. Creditors: amounts falling due within one year

2023 2022
£ £
Taxation and social security 1,508 1
Other creditors 8,988 16,259
10,496 16,260

8. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each 2 2