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Registered number: 12143800
Main Plumbing & Heating Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Morgan Keen Limited
70b High Street
Bassingbourn
Royston
SG8 5LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12143800
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,273 17,340
13,273 17,340
CURRENT ASSETS
Debtors 5 36,258 60,086
Cash at bank and in hand 553 1,295
36,811 61,381
Creditors: Amounts Falling Due Within One Year 6 (14,664 ) (18,926 )
NET CURRENT ASSETS (LIABILITIES) 22,147 42,455
TOTAL ASSETS LESS CURRENT LIABILITIES 35,420 59,795
NET ASSETS 35,420 59,795
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 35,320 59,695
SHAREHOLDERS' FUNDS 35,420 59,795
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stephen Harold
Director
31/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Main Plumbing & Heating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12143800 . The registered office is Unit 70b - The Gashouse, High Street, Bassingbourn, Cambridgeshire, SG8 5LF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery over 5 years
Motor Vehicles over 5 years
Fixtures & Fittings over 5 years
Computer Equipment over 5 years
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 8,455 16,572 1,186 26,213
As at 31 August 2023 8,455 16,572 1,186 26,213
Depreciation
As at 1 September 2022 845 7,509 519 8,873
Provided during the period 1,690 1,810 567 4,067
As at 31 August 2023 2,535 9,319 1,086 12,940
Net Book Value
As at 31 August 2023 5,920 7,253 100 13,273
As at 1 September 2022 7,610 9,063 667 17,340
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Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 35,588 59,416
VAT 670 670
36,258 60,086
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 128 -
Bank loans and overdrafts 11,245 15,335
Corporation tax (8,846 ) (8,846 )
Accruals and deferred income - 300
Director's loan account 12,137 12,137
14,664 18,926
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4