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REGISTERED NUMBER: 05540025 (England and Wales)
















Unaudited Financial Statements

for the Year Ended 31 August 2023

for

AJB Plumbing & Heating Services Limited

AJB Plumbing & Heating Services Limited (Registered number: 05540025)

Contents of the Financial Statements
for the Year Ended 31 August 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


AJB Plumbing & Heating Services Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: Mrs E D Burt
Mr A J Burt





SECRETARY: Mrs E D Burt





REGISTERED OFFICE: Rowen House
Curry Mallet
Taunton
Somerset
TA3 6SR





REGISTERED NUMBER: 05540025 (England and Wales)





ACCOUNTANTS: Somerset Accountancy Services Ltd
22 Wessex Park
Bancombe Business Estate
Somerton
Somerset
TA11 6SB

AJB Plumbing & Heating Services Limited (Registered number: 05540025)

Abridged Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,727 204,579

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 44,291 23,135
Cash at bank 13,276 3,492
59,567 28,627
CREDITORS
Amounts falling due within one year 74,164 37,798
NET CURRENT LIABILITIES (14,597 ) (9,171 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,870

)

195,408

CREDITORS
Amounts falling due after more than one
year

(20,871

)

(192,289

)

PROVISIONS FOR LIABILITIES 5 (2,521 ) (2,927 )
NET (LIABILITIES)/ASSETS (26,262 ) 192

CAPITAL AND RESERVES
Called up share capital 6 2 2
Retained earnings (26,264 ) 190
SHAREHOLDERS' FUNDS (26,262 ) 192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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.

AJB Plumbing & Heating Services Limited (Registered number: 05540025)

Abridged Balance Sheet - continued
31 August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2024 and were signed on its behalf by:





Mr A J Burt - Director


AJB Plumbing & Heating Services Limited (Registered number: 05540025)

Notes to the Financial Statements
for the Year Ended 31 August 2023


1. STATUTORY INFORMATION

AJB Plumbing & Heating Services Limited 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Buildings no depreciation charged

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

AJB Plumbing & Heating Services Limited (Registered number: 05540025)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern basis of accounting
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the director that they will continue to give financial support to the company for twelve months from the date of signing these financial statements.

On this basis, the director considers it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustments to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022 217,606
Disposals (189,175 )
At 31 August 2023 28,431
DEPRECIATION
At 1 September 2022 13,027
Charge for year 3,677
At 31 August 2023 16,704
NET BOOK VALUE
At 31 August 2023 11,727
At 31 August 2022 204,579

5. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£    £   
Deferred tax 2,521 2,927

AJB Plumbing & Heating Services Limited (Registered number: 05540025)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


5. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 September 2022 2,927
Accelerated capital allowances (406 )
Balance at 31 August 2023 2,521

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
1 Ordinary A 1 1 1
1 Ordinary B 1 1 1
2 2

7. ULTIMATE CONTROLLING PARTY

The company is controlled by the director, Mr A Burt, who together with his wife are the only shareholders.