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Registered Number: 09327734
England and Wales

 

 

 

PACIFIC HEIGHTS PLUMBING AND HEATING SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 6,914    7,493 
6,914    7,493 
Current assets      
Stocks 4 532    517 
Debtors 5 1,164    3,747 
Cash at bank and in hand 4,791    2,855 
6,487    7,119 
Creditors: amount falling due within one year 6 (11,249)   (12,332)
Net current assets (4,762)   (5,213)
 
Total assets less current liabilities 2,152    2,280 
Creditors: amount falling due after more than one year 7   (703)
Provisions for liabilities 8 (1,314)   (1,424)
Net assets 838    153 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 738    53 
Shareholders' funds 838    153 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 July 2024 and were signed on its behalf by:


-------------------------------
Mr J C D Wong
Director
-------------------------------
Mrs V Wong
Director
1
General Information
Pacific Heights Plumbing And Heating Services Limited is a private company, limited by shares, registered in England and Wales, registration number 09327734, registration address Woodstump Cottage, Welburn, York, North Yorkshire, YO60 7DZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
                                 Motor vehicles                                                       25% reducing balance
Fixtures and fittings 15% reducing balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 December 2022 18,616    18,616 
Additions 1,457    1,457 
Disposals (648)   (648)
At 30 November 2023 19,425    19,425 
Depreciation
At 01 December 2022 11,123    11,123 
Charge for year 1,826    1,826 
On disposals (438)   (438)
At 30 November 2023 12,511    12,511 
Net book values
Closing balance as at 30 November 2023 6,914    6,914 
Opening balance as at 01 December 2022 7,493    7,493 


4.

Stocks

2023
£
  2022
£
Stocks 532    517 
532    517 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 609    3,407 
Other Debtors 555    340 
1,164    3,747 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts   1,500 
Taxation and Social Security 949    3,513 
Obligations under HP/Financial Leases   2,110 
Other Creditors 10,300    5,209 
11,249    12,332 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Obligations under HP/Financial Leases   703 
  703 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 1,314    1,424 
1,314    1,424 

9.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

10.

Director’s loan

Directors' transactions

Included in creditors falling due within one year is a balance of £9,325 (2022 - £4,234) owed by the company in respect of the directors' loan account.
2