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Warmplan Heating Engineers Limited

Financial Statements for the Year Ended 30 June 2024






Warmplan Heating Engineers Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: B F Leworthy
N J Leworthy





REGISTERED OFFICE: Heathercroft
Newport Road
Castleton
Cardiff
CF3 2UQ





REGISTERED NUMBER: 10234218 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Warmplan Heating Engineers Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Warmplan Heating Engineers Limited for the year ended 30 June 2024 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Warmplan Heating Engineers Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Warmplan Heating Engineers Limited and state those matters that we have agreed to state to the Board of Directors of Warmplan Heating Engineers Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Warmplan Heating Engineers Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Warmplan Heating Engineers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Warmplan Heating Engineers Limited. You consider that Warmplan Heating Engineers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Warmplan Heating Engineers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BPU Limited
Chartered Accountants


4 October 2024

Warmplan Heating Engineers Limited (Registered number: 10234218)

Balance Sheet
30 June 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 3 167,709 110,586

CURRENT ASSETS
Stocks 3,129 4,099
Debtors 4 168,074 100,915
Cash at bank 679,490 900,933
850,693 1,005,947
CREDITORS
Amounts falling due within one year 5 649,813 744,218
NET CURRENT ASSETS 200,880 261,729
TOTAL ASSETS LESS CURRENT
LIABILITIES

368,589

372,315

CREDITORS
Amounts falling due after more than
one year

6

(9,167

)

(19,167

)

PROVISIONS FOR LIABILITIES (417 ) (2,831 )
NET ASSETS 359,005 350,317

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 358,905 350,217
359,005 350,317

Warmplan Heating Engineers Limited (Registered number: 10234218)

Balance Sheet - continued
30 June 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by:





B F Leworthy - Director


Warmplan Heating Engineers Limited (Registered number: 10234218)

Notes to the Financial Statements
for the Year Ended 30 June 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Warmplan Heating Engineers Limited (Registered number: 10234218)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

3. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 July 2023 133,235 12,985 146,220
Additions 172,740 3,057 175,797
Disposals (87,250 ) - (87,250 )
At 30 June 2024 218,725 16,042 234,767
DEPRECIATION
At 1 July 2023 26,520 9,114 35,634
Charge for year 37,110 1,585 38,695
Eliminated on disposal (7,271 ) - (7,271 )
At 30 June 2024 56,359 10,699 67,058
NET BOOK VALUE
At 30 June 2024 162,366 5,343 167,709
At 30 June 2023 106,715 3,871 110,586

Warmplan Heating Engineers Limited (Registered number: 10234218)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 163,189 92,743
Other debtors & prepayments 4,885 8,172
168,074 100,915

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Trade creditors 219,051 148,229
Amounts owed to group undertakings 240,928 444,222
Taxes & social security costs 174,635 136,993
Other creditors & accruals 5,199 4,774
649,813 744,218

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£ £
Bank loans 9,167 19,167