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REGISTERED NUMBER: 06879201 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

SML PLUMBING AND HEATING (HAVANT) LTD

SML PLUMBING AND HEATING (HAVANT) LTD (REGISTERED NUMBER: 06879201)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SML PLUMBING AND HEATING (HAVANT) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Mr S Landers





REGISTERED OFFICE: 4 Spur Road
PORTSMOUTH
Hampshire
PO6 3EB





REGISTERED NUMBER: 06879201 (England and Wales)





ACCOUNTANTS: AMR Bookkeeping & Accounts Limited
4 Spur Road
Cosham
PORTSMOUTH
Hampshire
PO6 3EB

SML PLUMBING AND HEATING (HAVANT) LTD (REGISTERED NUMBER: 06879201)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 13,029 15,889
13,029 15,889

CURRENT ASSETS
Stocks 6 1,248 961
Debtors 7 3,965 32,533
Cash at bank 85,789 50,270
91,002 83,764
CREDITORS
Amounts falling due within one year 8 4,743 6,562
NET CURRENT ASSETS 86,259 77,202
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,288

93,091

CREDITORS
Amounts falling due after more than one year 9 7,860 11,381
NET ASSETS 91,428 81,710

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 91,328 81,610
SHAREHOLDERS' FUNDS 91,428 81,710

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

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

The director acknowledges his 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.

SML PLUMBING AND HEATING (HAVANT) LTD (REGISTERED NUMBER: 06879201)

BALANCE SHEET - continued
30 APRIL 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2024 and were signed by:





Mr S Landers - Director


SML PLUMBING AND HEATING (HAVANT) LTD (REGISTERED NUMBER: 06879201)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

SML Plumbing and Heating (Havant) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Tooling and development - 20% on reducing balance
Motor vehicles - 20% on 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

SML PLUMBING AND HEATING (HAVANT) LTD (REGISTERED NUMBER: 06879201)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 10,000
AMORTISATION
At 1 May 2023
and 30 April 2024 10,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Tooling
Plant and and Motor
machinery development vehicles Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 5,000 300 28,072 33,372
DEPRECIATION
At 1 May 2023 4,639 250 12,594 17,483
Charge for year 65 9 2,786 2,860
At 30 April 2024 4,704 259 15,380 20,343
NET BOOK VALUE
At 30 April 2024 296 41 12,692 13,029
At 30 April 2023 361 50 15,478 15,889

6. STOCKS
30.4.24 30.4.23
£    £   
Stocks 1,248 961

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 3,965 10,533
Other debtors - 22,000
3,965 32,533

SML PLUMBING AND HEATING (HAVANT) LTD (REGISTERED NUMBER: 06879201)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 1 1
Tax 3,379 5,270
Other creditors 1,363 1,291
4,743 6,562

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 7,860 11,381