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REGISTERED NUMBER: 08329908 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

A1 PLUMBING & HEATING SERVICES (UK) LTD

A1 PLUMBING & HEATING SERVICES (UK) LTD (REGISTERED NUMBER: 08329908)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A1 PLUMBING & HEATING SERVICES (UK) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: I S Mullen
S J Pearce
S J Pearce





REGISTERED OFFICE: 18 High West Street
Dorchester
Dorset
DT1 1UW





REGISTERED NUMBER: 08329908 (England and Wales)





ACCOUNTANTS: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW

A1 PLUMBING & HEATING SERVICES (UK) LTD (REGISTERED NUMBER: 08329908)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,600 3,000
Tangible assets 5 23,685 12,689
25,285 15,689

CURRENT ASSETS
Stocks 2,630 980
Debtors 6 54,413 83,665
Cash at bank and in hand 45,084 38,394
102,127 123,039
CREDITORS
Amounts falling due within one year 7 81,092 98,808
NET CURRENT ASSETS 21,035 24,231
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,320

39,920

PROVISIONS FOR LIABILITIES 8 5,921 2,411
NET ASSETS 40,399 37,509

CAPITAL AND RESERVES
Called up share capital 9 20 20
Retained earnings 40,379 37,489
SHAREHOLDERS' FUNDS 40,399 37,509

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

A1 PLUMBING & HEATING SERVICES (UK) LTD (REGISTERED NUMBER: 08329908)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 29 August 2024 and were signed on its behalf by:




I S Mullen - Director



S J Pearce - Director


A1 PLUMBING & HEATING SERVICES (UK) LTD (REGISTERED NUMBER: 08329908)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

A1 Plumbing & Heating Services (UK) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tools and equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


A1 PLUMBING & HEATING SERVICES (UK) LTD (REGISTERED NUMBER: 08329908)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 7,000
AMORTISATION
At 1 December 2022 4,000
Amortisation for year 1,400
At 30 November 2023 5,400
NET BOOK VALUE
At 30 November 2023 1,600
At 30 November 2022 3,000

A1 PLUMBING & HEATING SERVICES (UK) LTD (REGISTERED NUMBER: 08329908)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

5. TANGIBLE FIXED ASSETS
Tools and Motor Office
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 1,747 28,595 1,328 31,670
Additions 187 18,000 527 18,714
At 30 November 2023 1,934 46,595 1,855 50,384
DEPRECIATION
At 1 December 2022 604 17,269 1,108 18,981
Charge for year 200 7,331 187 7,718
At 30 November 2023 804 24,600 1,295 26,699
NET BOOK VALUE
At 30 November 2023 1,130 21,995 560 23,685
At 30 November 2022 1,143 11,326 220 12,689

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 50,825 56,627
Other debtors 56 -
Intercompany debtor 2,400 24,000
Prepayments 1,132 3,038
54,413 83,665

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 25,813 23,492
Taxation and social security 24,933 38,091
Other creditors 30,346 37,225
81,092 98,808

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 5,921 2,411

Deferred
tax
£   
Balance at 1 December 2022 2,411
Charge to Statement of Income and Retained Earnings during year 3,510
Balance at 30 November 2023 5,921

A1 PLUMBING & HEATING SERVICES (UK) LTD (REGISTERED NUMBER: 08329908)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
10 Ordinary £1 10 10
10 Ordinary A £1 10 10
20 20