2022-08-012023-07-312023-07-31false09123650Frost Plumbing & Heating 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Frost Plumbing & Heating Limited

Registered Number
09123650
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

Frost Plumbing & Heating Limited
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

Frost, William

Registered Address

5 Medlar Way
Ashton-In-Makerfield
Wigan
WN4 9SB

Registered Number

09123650 (England and Wales)
Frost Plumbing & Heating Limited
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets330,30518,147
30,30518,147
Current assets
Debtors6,4082,532
Cash at bank and on hand7,4349,281
13,84211,813
Creditors amounts falling due within one year4(15,652)(15,763)
Net current assets (liabilities)(1,810)(3,950)
Total assets less current liabilities28,49514,197
Creditors amounts falling due after one year5(7,963)(11,969)
Provisions for liabilities6(5,045)(3,448)
Net assets15,487(1,220)
Capital and reserves
Called up share capital11
Profit and loss account15,486(1,221)
Shareholders' funds15,487(1,220)
The financial statements were approved and authorised for issue by the Director on 26 July 2024, and are signed on its behalf by:
Frost, William
Director
Registered Company No. 09123650
Frost Plumbing & Heating Limited
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The accounts have been prepared on the going concern basis of accounting, on the assumption that the directors will continue to provide financial support to enable the company to meet its current liabilities, which exceeded its current assets at the year end.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Vehicles4
2.Average number of employees

20232022
Average number of employees during the year01
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 August 223,67026,55015030,370
Additions17724,495-24,672
Disposals-(18,721)-(18,721)
At 31 July 233,84732,32415036,321
Depreciation and impairment
At 01 August 222,6389,5226312,223
Charge for year6125,196755,883
On disposals-(12,090)-(12,090)
At 31 July 233,2502,6281386,016
Net book value
At 31 July 2359729,6961230,305
At 31 July 221,03217,0288718,147
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,3494,651
Bank borrowings and overdrafts4,0063,907
Taxation and social security8,1854,135
Other creditors2,1123,070
Total15,65215,763
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts7,96311,969
Total7,96311,969
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)5,0453,448
Total5,0453,448