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REGISTERED NUMBER: 05364232 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2024

FOR

A N SCARRATT PLUMBING & CENTRAL HEATING
LTD

A N SCARRATT PLUMBING & CENTRAL HEATING
LTD (REGISTERED NUMBER: 05364232)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A N SCARRATT PLUMBING & CENTRAL HEATING
LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JANUARY 2024







DIRECTORS: A N Scarratt
Mrs S Scarratt





SECRETARY: Mrs S Scarratt





REGISTERED OFFICE: Venture Court
2 Debdale Road
Wellingborough
Northamptonshire
NN8 5AA





REGISTERED NUMBER: 05364232 (England and Wales)





ACCOUNTANTS: ISIS Business Solutions (Northants) LLP
Venture Court
2 Debdale Road
Wellingborough
Northamptonshire
NN8 5AA

A N SCARRATT PLUMBING & CENTRAL HEATING
LTD (REGISTERED NUMBER: 05364232)

BALANCE SHEET
31ST JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,209 18,944
14,209 18,944

CURRENT ASSETS
Stocks 8,243 7,769
Debtors 6 28,162 25,373
Cash at bank 11 11
36,416 33,153
CREDITORS
Amounts falling due within one year 7 38,435 37,707
NET CURRENT LIABILITIES (2,019 ) (4,554 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,190 14,390

CREDITORS
Amounts falling due after more than one
year

8

(9,077

)

(13,814

)

PROVISIONS FOR LIABILITIES (2,700 ) -
NET ASSETS 413 576

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 312 475
SHAREHOLDERS' FUNDS 413 576

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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.

A N SCARRATT PLUMBING & CENTRAL HEATING
LTD (REGISTERED NUMBER: 05364232)

BALANCE SHEET - continued
31ST JANUARY 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 Board of Directors and authorised for issue on 17th October 2024 and were signed on its behalf by:





A N Scarratt - Director


A N SCARRATT PLUMBING & CENTRAL HEATING
LTD (REGISTERED NUMBER: 05364232)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024

1. STATUTORY INFORMATION

A N Scarratt Plumbing & Central Heating 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 2005, is being amortised evenly over its estimated useful life of five 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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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 Income Statement, 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.

A N SCARRATT PLUMBING & CENTRAL HEATING
LTD (REGISTERED NUMBER: 05364232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st February 2023
and 31st January 2024 10,000
AMORTISATION
At 1st February 2023
and 31st January 2024 10,000
NET BOOK VALUE
At 31st January 2024 -
At 31st January 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st February 2023
and 31st January 2024 520 51,017 1,241 52,778
DEPRECIATION
At 1st February 2023 234 32,385 1,215 33,834
Charge for year 71 4,658 6 4,735
At 31st January 2024 305 37,043 1,221 38,569
NET BOOK VALUE
At 31st January 2024 215 13,974 20 14,209
At 31st January 2023 286 18,632 26 18,944

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 17,152 11,877
Other debtors 11,010 13,496
28,162 25,373

A N SCARRATT PLUMBING & CENTRAL HEATING
LTD (REGISTERED NUMBER: 05364232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 13,900 15,629
Hire purchase contracts 4,736 4,736
Trade creditors 6,694 6,946
Taxation and social security 11,055 8,346
Other creditors 2,050 2,050
38,435 37,707

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 9,077 13,814

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other debtors are directors loan account balances totalling £10,061 (2023: £11,460 ). This loan was repaid within 9 months and has no repayment terms.

10. ULTIMATE CONTROLLING PARTY

The directors as listed in the Report of Directors are the ultimate controlling party by shareholding and virtue of office.