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 13316893 Mr Andrew Dixon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13316893 2023-04-30 13316893 2024-04-30 13316893 2023-05-01 2024-04-30 13316893 frs-core:ComputerEquipment 2024-04-30 13316893 frs-core:ComputerEquipment 2023-05-01 2024-04-30 13316893 frs-core:ComputerEquipment 2023-04-30 13316893 frs-core:PlantMachinery 2024-04-30 13316893 frs-core:PlantMachinery 2023-05-01 2024-04-30 13316893 frs-core:PlantMachinery 2023-04-30 13316893 frs-core:ShareCapital 2024-04-30 13316893 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13316893 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13316893 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 13316893 frs-bus:SmallEntities 2023-05-01 2024-04-30 13316893 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 13316893 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 13316893 frs-bus:Director1 2023-05-01 2024-04-30 13316893 frs-countries:EnglandWales 2023-05-01 2024-04-30 13316893 2022-04-30 13316893 2023-04-30 13316893 2022-05-01 2023-04-30 13316893 frs-core:ShareCapital 2023-04-30 13316893 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 13316893
Ultimate Plumbing Limited
Financial Statements
For The Year Ended 30 April 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Ultimate Plumbing Limited For The Year Ended 30 April 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Ultimate Plumbing Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Ultimate Plumbing Limited , as a body, in accordance with the terms of our engagement letter dated 07 March 2022. Our work has been undertaken solely to prepare for your approval the accounts of Ultimate Plumbing Limited and state those matters that we have agreed to state to the director of Ultimate Plumbing Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ultimate Plumbing Limited and its director as a body for our work or for this report.
It is your duty to ensure that Ultimate Plumbing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ultimate Plumbing Limited . You consider that Ultimate Plumbing Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Ultimate Plumbing Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
21st October 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Balance Sheet
Registered number: 13316893
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,513 2,636
1,513 2,636
CURRENT ASSETS
Stocks - 900
Debtors 4,560 5,570
Cash at bank and in hand 636 3,886
5,196 10,356
Creditors: Amounts Falling Due Within One Year (6,707 ) (12,885 )
NET CURRENT ASSETS (LIABILITIES) (1,511 ) (2,529 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2 107
NET ASSETS 2 107
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account - 105
SHAREHOLDERS' FUNDS 2 107
Page 2
Page 3
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 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 Profit and Loss Account.
On behalf of the board
Mr Andrew Dixon
Director
21st October 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Ultimate Plumbing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13316893 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
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 25% Straight line
Computer Equipment 33% Straight line
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: 2 (2023: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 4,600 1,009 5,609
Additions 484 - 484
As at 30 April 2024 5,084 1,009 6,093
Depreciation
As at 1 May 2023 2,300 673 2,973
Provided during the period 1,271 336 1,607
As at 30 April 2024 3,571 1,009 4,580
Net Book Value
As at 30 April 2024 1,513 - 1,513
As at 1 May 2023 2,300 336 2,636
Page 5