1 November 2023 false No description of principal activity Taxfiler 2024.5 SC713554business:PrivateLimitedCompanyLtd2023-11-012024-06-30 SC7135542023-10-31 SC7135542023-11-012024-06-30 SC713554business:AuditExemptWithAccountantsReport2023-11-012024-06-30 SC713554business:AbridgedAccounts2023-11-012024-06-30 SC7135542024-06-30 SC713554business:Director12023-11-012024-06-30 SC713554business:RegisteredOffice2023-11-012024-06-30 SC7135542023-10-31 SC713554core:WithinOneYear2024-06-30 SC713554core:WithinOneYear2023-10-31 SC713554core:AfterOneYear2024-06-30 SC713554core:AfterOneYear2023-10-31 SC713554core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC713554core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC713554core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC713554core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC713554core:PreviouslyStatedAmount2024-06-30 SC713554core:PreviouslyStatedAmount2023-10-31 SC713554business:SmallEntities2023-11-012024-06-30 SC713554countries:Scotland2023-11-012024-06-30 SC713554core:PlantMachinery2023-11-012024-06-30 SC713554business:Director112023-11-012024-06-30 SC713554business:Director112023-10-31 SC713554business:Director112024-06-30 SC7135542022-11-012023-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC713554 (Scotland)
DF Wands Plumbing & Heating Ltd Unaudited accounts for the period from 1 November 2023 to 30 June 2024
DF Wands Plumbing & Heating Ltd Unaudited accounts Contents
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DF Wands Plumbing & Heating Ltd Company Information for the period from 1 November 2023 to 30 June 2024
Director
Mr DF Wands
Company Number
SC713554 (Scotland)
Registered Office
29 Links View Port Seton East Lothian EH32 0EZ
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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DF Wands Plumbing & Heating Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
7,380 
Tangible assets
- 
5,516 
- 
12,896 
Current assets
Inventories
- 
1,378 
Debtors
10,150 
14,069 
Cash at bank and in hand
1,090 
42,762 
11,240 
58,209 
Creditors: amounts falling due within one year
(7,408)
(8,077)
Net current assets
3,832 
50,132 
Total assets less current liabilities
3,832 
63,028 
Creditors: amounts falling due after more than one year
- 
(948)
Net assets
3,832 
62,080 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,831 
62,079 
Shareholders' funds
3,832 
62,080 
For the period ending 30 June 2024 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 8 August 2024 and were signed on its behalf by
Mr DF Wands Director Company Registration No. SC713554
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DF Wands Plumbing & Heating Ltd Notes to the Accounts for the period from 1 November 2023 to 30 June 2024
1
Statutory information
DF Wands Plumbing & Heating Ltd is a private company, limited by shares, registered in Scotland, registration number SC713554. The registered office is 29 Links View, Port Seton, East Lothian, EH32 0EZ.
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 period, 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.
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
20% Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. This has been amortised on a straight line basis of 20%.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 November 2023
12,300 
Disposals
(12,300)
At 30 June 2024
- 
Amortisation
At 1 November 2023
4,920 
On disposals
(4,920)
At 30 June 2024
- 
Net book value
At 30 June 2024
- 
At 31 October 2023
7,380 
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DF Wands Plumbing & Heating Ltd Notes to the Accounts for the period from 1 November 2023 to 30 June 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 November 2023
7,246 
Disposals
(7,246)
At 30 June 2024
- 
Depreciation
At 1 November 2023
1,730 
On disposals
(1,730)
At 30 June 2024
- 
Net book value
At 30 June 2024
- 
At 31 October 2023
5,516 
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr DF Wands
Directors Loan
(948)
(1,254)
(964)
(1,238)
(948)
(1,254)
(964)
(1,238)
7
Transactions with related parties
The company was under the control of Mr DF Wands throughout the current and previous year. Mr DF Wands is the managing director and sole shareholder. At the start of the year the company owed Mr DF wands an amount of £948. There were various amounts advanced to the company and various amounts repaid to Mr DF wands. The balance due to Mr DF wands at Balance Sheet date was £1,238. This amount is included in creditors due within one year. No interest was charged on this loan. The company ceased trading on 30th June 2024, following the cessation of trade the Vehicle and Equipment was transferred to Mr DF Wands at Open Market Value and the amount of £2,743 due for this is included in debtors due within one year. Mr DF Wands settled the above amounts in August 2024.
8
Average number of employees
During the period the average number of employees was 1 (2023: 1).
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