Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30true1false2023-01-11No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14584090 2023-01-10 14584090 2023-01-11 2024-06-30 14584090 2022-01-11 2023-01-10 14584090 2024-06-30 14584090 c:Director1 2023-01-11 2024-06-30 14584090 d:MotorVehicles 2023-01-11 2024-06-30 14584090 d:MotorVehicles 2024-06-30 14584090 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-11 2024-06-30 14584090 d:CurrentFinancialInstruments 2024-06-30 14584090 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14584090 d:RetainedEarningsAccumulatedLosses 2024-06-30 14584090 c:FRS102 2023-01-11 2024-06-30 14584090 c:AuditExempt-NoAccountantsReport 2023-01-11 2024-06-30 14584090 c:FullAccounts 2023-01-11 2024-06-30 14584090 c:PrivateLimitedCompanyLtd 2023-01-11 2024-06-30 14584090 e:PoundSterling 2023-01-11 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14584090









WREKIN PLUMB HEAT AND COOL LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
WREKIN PLUMB HEAT AND COOL LTD
REGISTERED NUMBER: 14584090

BALANCE SHEET
AS AT 30 JUNE 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
11,197

  
11,197

Current assets
  

Stock and work in progress
  
1,750

Debtors: amounts falling due within one year
 5 
2,463

Cash at bank and in hand
 6 
21,081

  
25,294

Creditors: amounts falling due within one year
 7 
(44,366)

Net current (liabilities)/assets
  
 
 
(19,072)

Total assets less current liabilities
  
(7,875)

  

Net (liabilities)/assets
  
(7,875)


Capital and reserves
  

Profit and loss account
  
(7,875)

  
(7,875)


Page 1

 
WREKIN PLUMB HEAT AND COOL LTD
REGISTERED NUMBER: 14584090
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

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 financial statements have been prepared 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 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 profit and loss account 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 by: 




Mr Charles Pierce
Director

Date: 4 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
WREKIN PLUMB HEAT AND COOL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Wrekin Plumb Heat and Cool Ltd is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Whitegates, Shrewsbury, Shropshire, SY4 4UL.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
WREKIN PLUMB HEAT AND COOL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

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.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 4

 
WREKIN PLUMB HEAT AND COOL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


Additions
37,429


Disposals
(22,500)



At 30 June 2024

14,929



Depreciation


Charge for the period on owned assets
3,732



At 30 June 2024

3,732



Net book value



At 30 June 2024
11,197


5.


Debtors

2024
£


Other debtors
2,041

Prepayments and accrued income
422

2,463



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
21,081

21,081


Page 5

 
WREKIN PLUMB HEAT AND COOL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

7.


Creditors: Amounts falling due within one year

2024
£

Other creditors
42,926

Accruals and deferred income
1,440

44,366


 
Page 6