Registered number
12631883
DLB Plumbing And Heating Ltd
Filleted Accounts
31 May 2024
DLB Plumbing And Heating Ltd
Company Information
Directors
D Blake
L A Tremlett
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
6 Blenheim Square
Cheltenham
Glos
Registered number
12631883
DLB Plumbing And Heating Ltd
Registered number: 12631883
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 16,740 15,220
Current assets
Debtors 4 17,917 13,537
Cash at bank and in hand 26,987 28,530
44,904 42,067
Creditors: amounts falling due within one year 5 (23,196) (21,427)
Net current assets 21,708 20,640
Total assets less current liabilities 38,448 35,860
Creditors: amounts falling due after more than one year 6 (5,484) (14,628)
Net assets 32,964 21,232
Capital and reserves
Called up share capital 100 100
Profit and loss account 32,864 21,132
Shareholders' funds 32,964 21,232
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Blake L A Tremlett
Directors
Approved by the board on 31 August 2024
DLB Plumbing And Heating Ltd
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Motor vehicles over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 June 2023 750 20,150 20,900
Additions - 10,500 10,500
Disposals - (6,750) (6,750)
At 31 May 2024 750 23,900 24,650
Depreciation
At 1 June 2023 300 5,380 5,680
Charge for the year 150 5,330 5,480
On disposals - (3,250) (3,250)
At 31 May 2024 450 7,460 7,910
Net book value
At 31 May 2024 300 16,440 16,740
At 31 May 2023 450 14,770 15,220
4 Debtors 2024 2023
£ £
Trade debtors 17,917 13,537
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 6,555 4,484
Taxation and social security costs 15,241 15,543
Other creditors 1,400 1,400
23,196 21,427
6 Creditors: amounts falling due after one year 2024 2023
£ £
Directors' loan - 6,554
Intercompany loan 5,484 8,074
5,484 14,628
7 Controlling party
The company is controlled by D Blake.
8 Other information
DLB Plumbing And Heating Ltd is a private company limited by shares and incorporated in England. Its registered office is:
6 Blenheim Square
Cheltenham
Glos
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