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Company Registration No. 10529381 (England and Wales)
Dartford Plumbing (DPMS) Ltd Unaudited accounts for the year ended 31 December 2023
Dartford Plumbing (DPMS) Ltd Unaudited accounts Contents
Page
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Dartford Plumbing (DPMS) Ltd Company Information for the year ended 31 December 2023
Director
R Brooks
Company Number
10529381 (England and Wales)
Registered Office
123 Cross Lane East Gravesend Kent DA12 5HA
Accountants
King & Taylor 123 Cross Lane East Gravesend Kent DA12 5HA
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Dartford Plumbing (DPMS) Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,181 
4,217 
Current assets
Debtors
104,698 
60,199 
Cash at bank and in hand
13,774 
11,896 
118,472 
72,095 
Creditors: amounts falling due within one year
(95,336)
(55,711)
Net current assets
23,136 
16,384 
Total assets less current liabilities
26,317 
20,601 
Creditors: amounts falling due after more than one year
(112,238)
(76,326)
Net liabilities
(85,921)
(55,725)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(86,021)
(55,825)
Shareholders' funds
(85,921)
(55,725)
For the year ending 31 December 2023 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 September 2024 and were signed on its behalf by
R Brooks Director Company Registration No. 10529381
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Dartford Plumbing (DPMS) Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Dartford Plumbing (DPMS) Ltd is a private company, limited by shares, registered in England and Wales, registration number 10529381. The registered office is 123 Cross Lane East, Gravesend, Kent, DA12 5HA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance basis
Fixtures & fittings
25% reducing balance basis
Computer equipment
20% straight line basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Dartford Plumbing (DPMS) Ltd Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
9,718 
125 
442 
10,285 
At 31 December 2023
9,718 
125 
442 
10,285 
Depreciation
At 1 January 2023
5,957 
96 
15 
6,068 
Charge for the year
941 
7 
88 
1,036 
At 31 December 2023
6,898 
103 
103 
7,104 
Net book value
At 31 December 2023
2,820 
22 
339 
3,181 
At 31 December 2022
3,761 
29 
427 
4,217 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
68,565 
25,682 
Amounts due from group undertakings etc.
92 
- 
Other debtors
36,041 
34,517 
104,698 
60,199 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
52,073 
19,303 
VAT
16,514 
9,380 
Trade creditors
25,029 
24,504 
Amounts owed to group undertakings and other participating interests
- 
906 
Other creditors
1,720 
1,618 
95,336 
55,711 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
112,238 
76,326 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
R Brooks
Director
31,454 
32,586 
24,029 
40,011 
31,454 
32,586 
24,029 
40,011 
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Dartford Plumbing (DPMS) Ltd Notes to the Accounts for the year ended 31 December 2023
9
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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