2022-11-012023-10-312023-10-31false05517676Encompass Plumbing & Heating Ltd2024-08-01iso4217:GBPxbrli:pure055176762022-11-01055176762023-10-31055176762022-11-012023-10-31055176762021-11-01055176762022-10-31055176762021-11-012022-10-3105517676bus:SmallEntities2022-11-012023-10-3105517676bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3105517676bus:AbridgedAccounts2022-11-012023-10-3105517676bus:PrivateLimitedCompanyLtd2022-11-012023-10-3105517676core:WithinOneYear2023-10-3105517676core:AfterOneYear2023-10-3105517676core:WithinOneYear2022-10-3105517676core:AfterOneYear2022-10-3105517676core:ShareCapital2023-10-3105517676core:SharePremium2023-10-3105517676core:RevaluationReserve2023-10-3105517676core:OtherReservesSubtotal2023-10-3105517676core:RetainedEarningsAccumulatedLosses2023-10-3105517676core:ShareCapital2022-10-3105517676core:SharePremium2022-10-3105517676core:RevaluationReserve2022-10-3105517676core:OtherReservesSubtotal2022-10-3105517676core:RetainedEarningsAccumulatedLosses2022-10-3105517676core:LandBuildings2023-10-3105517676core:PlantMachinery2023-10-3105517676core:Vehicles2023-10-3105517676core:FurnitureFittings2023-10-3105517676core:OfficeEquipment2023-10-3105517676core:NetGoodwill2023-10-3105517676core:IntangibleAssetsOtherThanGoodwill2023-10-3105517676core:ListedExchangeTraded2023-10-3105517676core:UnlistedNon-exchangeTraded2023-10-3105517676core:LandBuildings2022-10-3105517676core:PlantMachinery2022-10-3105517676core:Vehicles2022-10-3105517676core:FurnitureFittings2022-10-3105517676core:OfficeEquipment2022-10-3105517676core:NetGoodwill2022-10-3105517676core:IntangibleAssetsOtherThanGoodwill2022-10-3105517676core:ListedExchangeTraded2022-10-3105517676core:UnlistedNon-exchangeTraded2022-10-3105517676core:LandBuildings2022-11-012023-10-3105517676core:PlantMachinery2022-11-012023-10-3105517676core:Vehicles2022-11-012023-10-3105517676core:FurnitureFittings2022-11-012023-10-3105517676core:OfficeEquipment2022-11-012023-10-3105517676core:NetGoodwill2022-11-012023-10-3105517676core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3105517676core:ListedExchangeTraded2022-11-012023-10-3105517676core:UnlistedNon-exchangeTraded2022-11-012023-10-3105517676core:MoreThanFiveYears2022-11-012023-10-3105517676core:Non-currentFinancialInstruments2023-10-3105517676core:Non-currentFinancialInstruments2022-10-3105517676dpl:CostSales2022-11-012023-10-3105517676dpl:DistributionCosts2022-11-012023-10-3105517676core:LandBuildings2022-11-012023-10-3105517676core:PlantMachinery2022-11-012023-10-3105517676core:Vehicles2022-11-012023-10-3105517676core:FurnitureFittings2022-11-012023-10-3105517676core:OfficeEquipment2022-11-012023-10-3105517676dpl:AdministrativeExpenses2022-11-012023-10-3105517676core:NetGoodwill2022-11-012023-10-3105517676core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3105517676dpl:GroupUndertakings2022-11-012023-10-3105517676dpl:ParticipatingInterests2022-11-012023-10-3105517676dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3105517676core:ListedExchangeTraded2022-11-012023-10-3105517676dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3105517676core:UnlistedNon-exchangeTraded2022-11-012023-10-3105517676dpl:CostSales2021-11-012022-10-3105517676dpl:DistributionCosts2021-11-012022-10-3105517676core:LandBuildings2021-11-012022-10-3105517676core:PlantMachinery2021-11-012022-10-3105517676core:Vehicles2021-11-012022-10-3105517676core:FurnitureFittings2021-11-012022-10-3105517676core:OfficeEquipment2021-11-012022-10-3105517676dpl:AdministrativeExpenses2021-11-012022-10-3105517676core:NetGoodwill2021-11-012022-10-3105517676core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3105517676dpl:GroupUndertakings2021-11-012022-10-3105517676dpl:ParticipatingInterests2021-11-012022-10-3105517676dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3105517676core:ListedExchangeTraded2021-11-012022-10-3105517676dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3105517676core:UnlistedNon-exchangeTraded2021-11-012022-10-3105517676core:NetGoodwill2023-10-3105517676core:IntangibleAssetsOtherThanGoodwill2023-10-3105517676core:LandBuildings2023-10-3105517676core:PlantMachinery2023-10-3105517676core:Vehicles2023-10-3105517676core:FurnitureFittings2023-10-3105517676core:OfficeEquipment2023-10-3105517676core:AfterOneYear2023-10-3105517676core:WithinOneYear2023-10-3105517676core:ListedExchangeTraded2023-10-3105517676core:UnlistedNon-exchangeTraded2023-10-3105517676core:ShareCapital2023-10-3105517676core:SharePremium2023-10-3105517676core:RevaluationReserve2023-10-3105517676core:OtherReservesSubtotal2023-10-3105517676core:RetainedEarningsAccumulatedLosses2023-10-3105517676core:NetGoodwill2022-10-3105517676core:IntangibleAssetsOtherThanGoodwill2022-10-3105517676core:LandBuildings2022-10-3105517676core:PlantMachinery2022-10-3105517676core:Vehicles2022-10-3105517676core:FurnitureFittings2022-10-3105517676core:OfficeEquipment2022-10-3105517676core:AfterOneYear2022-10-3105517676core:WithinOneYear2022-10-3105517676core:ListedExchangeTraded2022-10-3105517676core:UnlistedNon-exchangeTraded2022-10-3105517676core:ShareCapital2022-10-3105517676core:SharePremium2022-10-3105517676core:RevaluationReserve2022-10-3105517676core:OtherReservesSubtotal2022-10-3105517676core:RetainedEarningsAccumulatedLosses2022-10-3105517676core:NetGoodwill2021-11-0105517676core:IntangibleAssetsOtherThanGoodwill2021-11-0105517676core:LandBuildings2021-11-0105517676core:PlantMachinery2021-11-0105517676core:Vehicles2021-11-0105517676core:FurnitureFittings2021-11-0105517676core:OfficeEquipment2021-11-0105517676core:AfterOneYear2021-11-0105517676core:WithinOneYear2021-11-0105517676core:ListedExchangeTraded2021-11-0105517676core:UnlistedNon-exchangeTraded2021-11-0105517676core:ShareCapital2021-11-0105517676core:SharePremium2021-11-0105517676core:RevaluationReserve2021-11-0105517676core:OtherReservesSubtotal2021-11-0105517676core:RetainedEarningsAccumulatedLosses2021-11-0105517676core:AfterOneYear2022-11-012023-10-3105517676core:WithinOneYear2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3105517676core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3105517676core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3105517676core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3105517676core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3105517676core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3105517676core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3105517676core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3105517676core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3105517676core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3105517676core:Non-currentFinancialInstrumentscore:CostValuation2022-10-3105517676core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-3105517676core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-3105517676core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-3105517676core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-3105517676core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-3105517676core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-3105517676core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-3105517676core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-3105517676bus:Director12022-11-012023-10-31055176761bus:Director12022-11-01055176761bus:Director12022-11-012023-10-31055176761bus:Director12023-10-31055176762022-11-01055176762022-11-012023-10-31055176762023-10-31

Encompass Plumbing & Heating Ltd

Registered Number
05517676
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

Encompass Plumbing & Heating Ltd
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

P C Austin

Company Secretary

AM Livesey

Registered Address

2 Dukes Court
Bognor Road
Chichester
PO19 8FX

Registered Number

05517676 (England and Wales)
Encompass Plumbing & Heating Ltd
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,8202,955
2,8202,955
Current assets
Debtors269,520238,890
Cash at bank and on hand57,63060,346
327,150299,236
Creditors amounts falling due within one year(75,134)(54,158)
Net current assets (liabilities)252,016245,078
Total assets less current liabilities254,836248,033
Creditors amounts falling due after one year(15,833)(25,833)
Provisions for liabilities(704)(738)
Net assets238,299221,462
Capital and reserves
Called up share capital100100
Profit and loss account238,199221,362
Shareholders' funds238,299221,462
The financial statements were approved and authorised for issue by the Director on 1 August 2024, and are signed on its behalf by:
P C Austin
Director
Registered Company No. 05517676
Encompass Plumbing & Heating Ltd
Notes to the Financial Statements
for the year ended 31 October 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).
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 sale of goods and 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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
Office Equipment4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2239,345
Additions(346)
At 31 October 2338,999
Depreciation and impairment
At 01 November 2236,391
Charge for year838
On disposals(1,050)
At 31 October 2336,178
Net book value
At 31 October 232,820
At 31 October 222,955
4.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
P C Austin31,034131,660110,78751,907
31,034131,660110,78751,907
Interest has been charged at the official rate of 2% (2021 2.5%)