Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 11319264 Mr P D Clarke Mrs S M Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11319264 2023-04-30 11319264 2024-04-30 11319264 2023-05-01 2024-04-30 11319264 frs-core:CurrentFinancialInstruments 2024-04-30 11319264 frs-core:Non-currentFinancialInstruments 2024-04-30 11319264 frs-core:BetweenOneFiveYears 2024-04-30 11319264 frs-core:MotorVehicles 2024-04-30 11319264 frs-core:MotorVehicles 2023-05-01 2024-04-30 11319264 frs-core:MotorVehicles 2023-04-30 11319264 frs-core:PlantMachinery 2024-04-30 11319264 frs-core:PlantMachinery 2023-05-01 2024-04-30 11319264 frs-core:PlantMachinery 2023-04-30 11319264 frs-core:WithinOneYear 2024-04-30 11319264 frs-core:ShareCapital 2024-04-30 11319264 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 11319264 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11319264 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 11319264 frs-bus:SmallEntities 2023-05-01 2024-04-30 11319264 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 11319264 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11319264 frs-bus:Director1 2023-05-01 2024-04-30 11319264 frs-bus:Director2 2023-05-01 2024-04-30 11319264 frs-countries:EnglandWales 2023-05-01 2024-04-30 11319264 2022-04-30 11319264 2023-04-30 11319264 2022-05-01 2023-04-30 11319264 frs-core:CurrentFinancialInstruments 2023-04-30 11319264 frs-core:Non-currentFinancialInstruments 2023-04-30 11319264 frs-core:BetweenOneFiveYears 2023-04-30 11319264 frs-core:WithinOneYear 2023-04-30 11319264 frs-core:ShareCapital 2023-04-30 11319264 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 11319264
P C Plumbing & Heating (East Anglia) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report of the Accountant to the directors of P C Plumbing & Heating (East Anglia) Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 April 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
03/06/2024
van Dijk Accountants
Georgian House
34 Thoroughfare
Halesworth
Suffolk
IP19 8AP
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Page 2
Balance Sheet
Registered number: 11319264
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,291 43,120
33,291 43,120
CURRENT ASSETS
Stocks 5 2,500 2,500
Debtors 6 14,923 11,705
Cash at bank and in hand 3,976 5,678
21,399 19,883
Creditors: Amounts Falling Due Within One Year 7 (15,083 ) (27,779 )
NET CURRENT ASSETS (LIABILITIES) 6,316 (7,896 )
TOTAL ASSETS LESS CURRENT LIABILITIES 39,607 35,224
Creditors: Amounts Falling Due After More Than One Year 8 (13,515 ) (18,285 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,325 ) (6,904 )
NET ASSETS 19,767 10,035
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 19,667 9,935
SHAREHOLDERS' FUNDS 19,767 10,035
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For the year ending 30 April 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 P D Clarke
Director
03/06/2024
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
P C Plumbing & Heating (East Anglia) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11319264 . The registered office is Georgian House, 34 Thoroughfare, Halesworth, Suffolk, IP19 8AP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 15% on reducing balance
Motor Vehicles 25% on reducing balance
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2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
2.6. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 9,788 39,784 49,572
Additions - 363 363
As at 30 April 2024 9,788 40,147 49,935
Depreciation
As at 1 May 2023 3,755 2,697 6,452
Provided during the period 905 9,287 10,192
As at 30 April 2024 4,660 11,984 16,644
Net Book Value
As at 30 April 2024 5,128 28,163 33,291
As at 1 May 2023 6,033 37,087 43,120
5. Stocks
2024 2023
£ £
Stock 2,500 2,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,549 11,137
Other debtors 5,374 568
14,923 11,705
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,770 4,770
Trade creditors - 4,069
Corporation tax 3,330 -
VAT 123 1,712
Accruals and deferred income 280 280
Directors' loan accounts 6,580 16,948
15,083 27,779
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,515 18,285
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,770 4,770
Later than one year and not later than five years 13,515 18,285
18,285 23,055
18,285 23,055
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 2,000 4,000
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