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Registered number: 08696939

Bramshaw Heating and Plumbing Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2023

Prepared By:
R F Love and Company
Chartered Accountant
Holly House
21d, Chudleigh Road
Exeter
Devon
EX2 8TS

Bramshaw Heating and Plumbing Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2023
DIRECTORS
B J Rowe
Carrie Campbell
Matt Harris
Paul Hannaford
Richard Whitthorn
REGISTERED OFFICE
Exeter Business Centre, Marsh Green Road
Marsh Barton Trading Estate
Exeter
Devon
EX2 8PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08696939
ACCOUNTANTS
R F Love and Company
Chartered Accountant
Holly House
21d, Chudleigh Road
Exeter
Devon
EX2 8TS

Bramshaw Heating and Plumbing Limited

ACCOUNTS
FOR THEYEARENDED31/12/2023
CONTENTS
Page
Directors' Report-
Strategic Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Bramshaw Heating and Plumbing Limited

BALANCE SHEET AT 31/12/2023
20232022
Notes££
FIXED ASSETS
Tangible assets394,853121,653
CURRENT ASSETS
Stock11,77940,205
Debtors591,56277,950
Current Asset Investments660,00030,000
Cash at bank and in hand50,57644,826
213,917192,981
CREDITORS: Amounts falling due within one year7232,071218,396
NET CURRENT ASSETS / (LIABILITIES)(18,154)(25,415)
TOTAL ASSETS LESS CURRENT LIABILITIES76,69996,238
CREDITORS: Amounts falling due after more than one year831,22541,624
PROVISIONS FOR LIABILITIES AND CHARGES1020,23623,114
NET ASSETS25,23831,500
CAPITAL AND RESERVES
Called up share capital11100100
Revaluation reserve1f,1224,94124,941
Profit and loss account1976,459
SHAREHOLDERS' FUNDS25,23831,500
For the year ending 31/12/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 08/02/2024 and signed on their behalf by
.............................
B J Rowe
Director

Bramshaw Heating and Plumbing Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
Commercial Vehicles 25%
Fixtures and Fittings 25%
Equipment 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Bramshaw Heating and Plumbing Limited

1f. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 12).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/01/202365,00065,000
At 31/12/202365,00065,000
Depreciation
At 01/01/202365,00065,000
At 31/12/202365,00065,000
Net Book Amounts
At 31/12/2023--
3. TANGIBLE FIXED ASSETS
Plant andCommercialFixtures
MachineryVehiclesand FittingsEquipmentTotal
£££££
Cost
At 01/01/202372,593169,7993,6463,596249,634
Additions---5,1665,166
At 31/12/202372,593169,7993,6468,762254,800
Depreciation
At 01/01/202346,26478,0202,1081,589127,981
For the year6,58222,9453842,05531,966
At 31/12/202352,846100,9652,4923,644159,947
Net Book Amounts
At 31/12/202319,74768,8341,1545,11894,853
At 31/12/202226,32991,7791,5382,007121,653
4. STOCK 20232022
££
Stock comprises:
Stock11,77937,905
Work in progress-2,300
11,77940,205

Bramshaw Heating and Plumbing Limited

5. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors72,44062,947
Other tax - CIS-3,858
Other debtors-7,145
Prepayments2,1224,000
Accrued income17,000-
91,56277,950
6. CURRENT ASSET INVESTMENTS
20232022
££
Other investments60,00030,000
60,00030,000
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax22,84214,750
VAT32,73218,011
PAYE control6,0586,067
Salaries and wages control5,500-
Directors' Loan Accounts6,680-
Credit card8-
Hire purchase 42,59268,501
Trade creditors111,208106,705
Pension schemes5511,862
Accruals3,9002,500
232,071218,396

Bramshaw Heating and Plumbing Limited

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Bank loans (unsecured) >1yr31,22541,624
31,22541,624
9. EMPLOYEES
20232022
No.No.
Average number of employees1720
10. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation20,23623,114
20,23623,114
11. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
1000 Class A Shares of £.10 each100100
100100
12. REVALUATION RESERVE 20232022
££
Revaluation reserve24,94124,941
24,94124,941