2022-12-012023-11-302023-11-30false11700133PKC HEATING AND PLUMBING 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PKC HEATING AND PLUMBING LTD

Registered Number
11700133
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

PKC HEATING AND PLUMBING LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

LIDDLE, Mark

Registered Address

8 Segedunum Business Centre
Station Road
Wallsend
NE28 6HQ

Registered Number

11700133 (England and Wales)
PKC HEATING AND PLUMBING LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets36,0008,000
6,0008,000
Current assets
Debtors7,0437,043
Cash at bank and on hand4,3162,918
11,3599,961
Creditors amounts falling due within one year4(7,357)(12,171)
Net current assets (liabilities)4,002(2,210)
Total assets less current liabilities10,0025,790
Net assets10,0025,790
Capital and reserves
Called up share capital11
Profit and loss account10,0015,789
Shareholders' funds10,0025,790
The financial statements were approved and authorised for issue by the Director on 22 August 2024, and are signed on its behalf by:
LIDDLE, Mark
Director
Registered Company No. 11700133
PKC HEATING AND PLUMBING LTD
Notes to the Financial Statements
for the year ended 30 November 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Vehicles5
2.Average number of employees

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

Vehicles

Total

££
Cost or valuation
At 01 December 2210,00010,000
At 30 November 2310,00010,000
Depreciation and impairment
At 01 December 222,0002,000
Charge for year2,0002,000
At 30 November 234,0004,000
Net book value
At 30 November 236,0006,000
At 30 November 228,0008,000
4.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts6,93411,656
Taxation and social security423515
Total7,35712,171