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REGISTERED NUMBER: 11440080 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 October 2023

for

JB Heating Plumbing and Electrical Ltd

JB Heating Plumbing and Electrical Ltd (Registered number: 11440080)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JB Heating Plumbing and Electrical Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTORS: Mrs L Baker
D Baker
J Baker
R Baker





REGISTERED OFFICE: 15 Braithwaite Drive
Kingswinford
West Midlands
DY6 8DS





REGISTERED NUMBER: 11440080 (England and Wales)





ACCOUNTANTS: Dalton Pardoe Limited
Chartered Accountants
794 High Street
Kingswinford
West Midlands
DY6 8BQ

JB Heating Plumbing and Electrical Ltd (Registered number: 11440080)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 38,071 50,930

CURRENT ASSETS
Debtors 5 11,242 20,250
Cash at bank 25,902 27,663
37,144 47,913
CREDITORS
Amounts falling due within one year 6 138,290 131,135
NET CURRENT LIABILITIES (101,146 ) (83,222 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(63,075

)

(32,292

)

CREDITORS
Amounts falling due after more than one
year

7

(35,273

)

(51,046

)

PROVISIONS FOR LIABILITIES (7,326 ) (9,677 )
NET LIABILITIES (105,674 ) (93,015 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 (105,774 ) (93,115 )
SHAREHOLDERS' FUNDS (105,674 ) (93,015 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

JB Heating Plumbing and Electrical Ltd (Registered number: 11440080)

Balance Sheet - continued
31 October 2023


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 Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by:





J Baker - Director


JB Heating Plumbing and Electrical Ltd (Registered number: 11440080)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

JB Heating Plumbing and Electrical 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.

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 - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

JB Heating Plumbing and Electrical Ltd (Registered number: 11440080)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2022 1,042 459 88,903 1,694 92,098
Additions - - - 437 437
At 31 October 2023 1,042 459 88,903 2,131 92,535
DEPRECIATION
At 1 November 2022 432 270 39,598 868 41,168
Charge for year 122 47 12,811 316 13,296
At 31 October 2023 554 317 52,409 1,184 54,464
NET BOOK VALUE
At 31 October 2023 488 142 36,494 947 38,071
At 31 October 2022 610 189 49,305 826 50,930

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 11,242 20,250

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 8,000 8,000
Hire purchase contracts 8,490 12,485
Trade creditors 990 840
Tax 14,864 3,354
Social security and other taxes 124 300
VAT 16,268 3,008
Directors' current accounts 88,741 102,409
Accrued expenses 813 739
138,290 131,135

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Bank loans - 2-5 years 18,000 26,000
Hire purchase contracts 17,273 25,046
35,273 51,046

JB Heating Plumbing and Electrical Ltd (Registered number: 11440080)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. RESERVES
Retained
earnings
£   

At 1 November 2022 (93,115 )
Profit for the year 47,341
Dividends (60,000 )
At 31 October 2023 (105,774 )

9. ULTIMATE CONTROLLING PARTY

The controlling party is J Baker.