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Registered number: 07914918
DSD Plumbing and Heating Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
TaxAssist Accountants
TaxAssist Accountants
1 Sundorne Avenue
Shrewsbury
Shropshire
SY1 4JW
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07914918
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,820 2,799
2,820 2,799
CURRENT ASSETS
Stocks 6 3,500 3,500
Debtors 7 1,123 1,406
Cash at bank and in hand 14,099 20,498
18,722 25,404
Creditors: Amounts Falling Due Within One Year 8 (9,000 ) (8,521 )
NET CURRENT ASSETS (LIABILITIES) 9,722 16,883
TOTAL ASSETS LESS CURRENT LIABILITIES 12,542 19,682
Creditors: Amounts Falling Due After More Than One Year 9 (13,644 ) (17,150 )
NET (LIABILITIES)/ASSETS (1,102 ) 2,532
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement (1,202 ) 2,432
SHAREHOLDERS' FUNDS (1,102) 2,532
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Income Statement.
On behalf of the board
Mrs Deborah Downes
Director
26th September 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
DSD Plumbing and Heating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07914918 . The registered office is 12 Sandygate Avenue, Shrewsbury, Shropshire, SY2 6TF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of .... years.
2.4. 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 25% Reduce Balancing
Motor Vehicles 25% Reduce Balancing
Fixtures & Fittings 25% Reduce Balancing
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 15,000
As at 30 June 2024 15,000
Amortisation
As at 1 July 2023 15,000
As at 30 June 2024 15,000
...CONTINUED
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Page 4
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 - 20,770 2,295 23,065
Additions 960 - - 960
As at 30 June 2024 960 20,770 2,295 24,025
Depreciation
As at 1 July 2023 - 18,676 1,590 20,266
Provided during the period 240 523 176 939
As at 30 June 2024 240 19,199 1,766 21,205
Net Book Value
As at 30 June 2024 720 1,571 529 2,820
As at 1 July 2023 - 2,094 705 2,799
6. Stocks
2024 2023
£ £
Materials 3,500 3,500
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 890 1,255
Prepayments and accrued income 233 125
Other debtors - 26
1,123 1,406
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,171 4,317
Corporation tax - 879
VAT 2,560 2,237
Accruals 1,088 1,088
Pension control account 181 -
9,000 8,521
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Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 13,644 17,150
13,644 17,150
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5