Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false12022-12-12No description of principal activity0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14535013 2022-12-11 14535013 2022-12-12 2023-12-31 14535013 2022-01-01 2022-12-11 14535013 2023-12-31 14535013 c:Director1 2022-12-12 2023-12-31 14535013 d:CurrentFinancialInstruments 2023-12-31 14535013 d:ShareCapital 2023-12-31 14535013 c:FRS102 2022-12-12 2023-12-31 14535013 c:AuditExempt-NoAccountantsReport 2022-12-12 2023-12-31 14535013 c:FullAccounts 2022-12-12 2023-12-31 14535013 c:PrivateLimitedCompanyLtd 2022-12-12 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 14535013









S.W.W DOMESTIC PLUMBING AND HEATING LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023














 
S.W.W DOMESTIC PLUMBING AND HEATING LTD
REGISTERED NUMBER:14535013

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
100

  
100

Total assets less current liabilities
  
 
 
100

  

Net assets
  
100


Capital and reserves
  

Called up share capital 
  
100

  
100


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 September 2024.




S Washbourn
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
S.W.W DOMESTIC PLUMBING AND HEATING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

S.W.W Domestic Plumbing and Heating Ltd is a private company, limited by shares, domiciled in England. The registered office is Courtenay House, Pynes Hill, Exeter, EX2 5AZ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director has considered the financial position of the company and have decided to cease trading. The accounts have been prepared on the break-up basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2

 
S.W.W DOMESTIC PLUMBING AND HEATING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including the director, during the period was as follows:


        2023
            No.






No. Employees
1


4.


Debtors

2023
£


Called up share capital not paid
100

100


 
Page 3