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REGISTERED NUMBER: 13844603 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

JM PLUMBING AND HEATING (WIRRAL) LTD

JM PLUMBING AND HEATING (WIRRAL) LTD (REGISTERED NUMBER: 13844603)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

JM PLUMBING AND HEATING (WIRRAL) LTD

Company Information
for the Year Ended 31 January 2024







DIRECTORS: J P Mills
Miss A E M Smith





REGISTERED OFFICE: 12 Romney Way
Neston
Cheshire
CH64 9RD





REGISTERED NUMBER: 13844603 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

JM PLUMBING AND HEATING (WIRRAL) LTD (REGISTERED NUMBER: 13844603)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,800 8,500

CURRENT ASSETS
Debtors 5 434 -
Cash at bank and in hand 3,371 8,528
3,805 8,528
CREDITORS
Amounts falling due within one year 6 1,200 3,647
NET CURRENT ASSETS 2,605 4,881
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,405

13,381

CREDITORS
Amounts falling due after more than one
year

7

12,779

13,205
NET (LIABILITIES)/ASSETS (3,374 ) 176

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (3,474 ) 76
SHAREHOLDERS' FUNDS (3,374 ) 176

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2024 and were signed on its behalf by:





J P Mills - Director


JM PLUMBING AND HEATING (WIRRAL) LTD (REGISTERED NUMBER: 13844603)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

JM Plumbing and Heating (Wirral) 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
No depreciation is charged in the year of acquisition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 8,500
DEPRECIATION
Charge for year 1,700
At 31 January 2024 1,700
NET BOOK VALUE
At 31 January 2024 6,800
At 31 January 2023 8,500

JM PLUMBING AND HEATING (WIRRAL) LTD (REGISTERED NUMBER: 13844603)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other debtors 434 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Taxation and social security - 2,447
Other creditors 1,200 1,200
1,200 3,647

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£    £   
Other creditors 12,779 13,205

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
100 Ordinary shares 1 100 100

9. RESERVES
Retained
earnings
£   

At 1 February 2023 76
Deficit for the year (3,550 )
At 31 January 2024 (3,474 )

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is an amount of £12,779 (2023; £13,204) owed to Mr J Mills & Miss A Smith in respect of their director's loan account.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
JM Plumbing and Heating (Wirral) Ltd (Registered number: 13844603)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JM Plumbing and Heating (Wirral) Ltd for the year ended 31 January 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of JM Plumbing and Heating (Wirral) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JM Plumbing and Heating (Wirral) Ltd and state those matters that we have agreed to state to the Board of Directors of JM Plumbing and Heating (Wirral) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JM Plumbing and Heating (Wirral) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that JM Plumbing and Heating (Wirral) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of JM Plumbing and Heating (Wirral) Ltd. You consider that JM Plumbing and Heating (Wirral) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JM Plumbing and Heating (Wirral) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


Date: .............................................