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Company Registration No. 13759912 (England and Wales)
HERITAGE EXTERIOR CLEANING LTD Unaudited accounts for the year ended 30 November 2023
HERITAGE EXTERIOR CLEANING LTD Unaudited accounts Contents
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HERITAGE EXTERIOR CLEANING LTD Company Information for the year ended 30 November 2023
Director
Richard William Key
Company Number
13759912 (England and Wales)
Registered Office
112 - 113 High Street LINCOLN LN5 7PY ENGLAND
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA Templar Accounting & Business Support Services Limited (Incorp: Blake and Co ) 112 - 113 High Street, Lincoln, Lincolnshire LN5 7PY
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HERITAGE EXTERIOR CLEANING LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,184 
17,883 
Current assets
Debtors
9,647 
6,728 
Cash at bank and in hand
2,200 
690 
11,847 
7,418 
Creditors: amounts falling due within one year
(13,761)
(7,212)
Net current (liabilities)/assets
(1,914)
206 
Total assets less current liabilities
17,270 
18,089 
Creditors: amounts falling due after more than one year
(9,929)
(13,556)
Provisions for liabilities
Deferred tax
(4,425)
(1,697)
Net assets
2,916 
2,836 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,816 
2,736 
Shareholders' funds
2,916 
2,836 
For the year ending 30 November 2023 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 March 2024 and were signed on its behalf by
Richard William Key Director Company Registration No. 13759912
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HERITAGE EXTERIOR CLEANING LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
HERITAGE EXTERIOR CLEANING LTD is a private company, limited by shares, registered in England and Wales, registration number 13759912. The registered office is 112 - 113 High Street, LINCOLN, LN5 7PY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
25% Reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased & hire purchase assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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HERITAGE EXTERIOR CLEANING LTD Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
6,720 
16,595 
528 
23,843 
Additions
7,695 
- 
- 
7,695 
At 30 November 2023
14,415 
16,595 
528 
31,538 
Depreciation
At 1 December 2022
1,680 
4,148 
132 
5,960 
Charge for the year
3,183 
3,112 
99 
6,394 
At 30 November 2023
4,863 
7,260 
231 
12,354 
Net book value
At 30 November 2023
9,552 
9,335 
297 
19,184 
At 30 November 2022
5,040 
12,447 
396 
17,883 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
14,511 
18,140 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
1,341 
506 
Trade debtors
30 
200 
Other debtors
8,276 
6,022 
9,647 
6,728 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
4,583 
4,583 
Trade creditors
26 
- 
Loans from directors
251 
2,004 
Accruals
625 
625 
Deferred income
8,276 
- 
13,761 
7,212 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
9,929 
13,556 
Hire Purchase Yr 2. £4,583 Yr 3. £4,583 Yr 4. £763
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HERITAGE EXTERIOR CLEANING LTD Notes to the Accounts for the year ended 30 November 2023
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
4,425 
1,697 
2023 
2022 
£ 
£ 
Provision at start of year
1,697 
- 
Charged to the profit and loss account
2,728 
1,697 
Provision at end of year
4,425 
1,697 
The Deferred taxation reserve has been created due to accelerated capital allowances. (Cumulative to date £4,425) This reserve will reverse in future periods and create a tax liability at the prevailing rate on the day
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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