Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 09984319 Mr Jeffrey Bellas Mrs Anna Bellas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09984319 2023-01-31 09984319 2024-01-31 09984319 2023-02-01 2024-01-31 09984319 frs-core:CurrentFinancialInstruments 2024-01-31 09984319 frs-core:ComputerEquipment 2024-01-31 09984319 frs-core:ComputerEquipment 2023-02-01 2024-01-31 09984319 frs-core:ComputerEquipment 2023-01-31 09984319 frs-core:MotorVehicles 2024-01-31 09984319 frs-core:MotorVehicles 2023-02-01 2024-01-31 09984319 frs-core:MotorVehicles 2023-01-31 09984319 frs-core:PlantMachinery 2024-01-31 09984319 frs-core:PlantMachinery 2023-02-01 2024-01-31 09984319 frs-core:PlantMachinery 2023-01-31 09984319 frs-core:ShareCapital 2024-01-31 09984319 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09984319 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09984319 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 09984319 frs-bus:SmallEntities 2023-02-01 2024-01-31 09984319 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09984319 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 09984319 frs-bus:Director1 2023-02-01 2024-01-31 09984319 frs-bus:Director2 2023-02-01 2024-01-31 09984319 frs-countries:EnglandWales 2023-02-01 2024-01-31 09984319 2022-01-31 09984319 2023-01-31 09984319 2022-02-01 2023-01-31 09984319 frs-core:CurrentFinancialInstruments 2023-01-31 09984319 frs-core:ShareCapital 2023-01-31 09984319 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 09984319
JAB Plumbing & Heating Cumbria Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09984319
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,763 14,311
10,763 14,311
CURRENT ASSETS
Stocks 5 49,590 73,312
Debtors 6 12,222 8,033
Cash at bank and in hand 27,931 19,397
89,743 100,742
Creditors: Amounts Falling Due Within One Year 7 (17,488 ) (10,992 )
NET CURRENT ASSETS (LIABILITIES) 72,255 89,750
TOTAL ASSETS LESS CURRENT LIABILITIES 83,018 104,061
NET ASSETS 83,018 104,061
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 83,015 104,058
SHAREHOLDERS' FUNDS 83,018 104,061
Page 1
Page 2
For the year ending 31 January 2024 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jeffrey Bellas
Director
02/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JAB Plumbing & Heating Cumbria Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09984319 . The registered office is Hazel Garth, Lazonby, Penrith, Cumbria, CA10 1AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Motor Vehicles 25%
Computer Equipment 33%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 9,632 29,696 1,492 40,820
As at 31 January 2024 9,632 29,696 1,492 40,820
Depreciation
As at 1 February 2023 6,756 18,261 1,492 26,509
Provided during the period 688 2,860 - 3,548
As at 31 January 2024 7,444 21,121 1,492 30,057
Net Book Value
As at 31 January 2024 2,188 8,575 - 10,763
As at 1 February 2023 2,876 11,435 - 14,311
5. Stocks
2024 2023
£ £
Materials 1,500 4,500
Work in progress 48,090 68,812
49,590 73,312
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,093 7,043
Prepayments and accrued income 1,129 990
12,222 8,033
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,538 4,384
Corporation tax - 2,466
Other taxes and social security 421 1,008
VAT 4,895 1,179
Net wages 2,076 -
Business credit card 1,723 1,004
Accruals and deferred income 835 805
Directors' loan accounts - 146
17,488 10,992
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
Page 5