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Company registration number: SC720448
CRK Plumbing and Heating Ltd
Unaudited filleted financial statements
31 January 2024
Dickson Middleton
Chartered Accountants
www.dicksonmiddleton.co.uk
A member firm of the UK 200 Group
CRK Plumbing and Heating Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
CRK Plumbing and Heating Ltd
Directors and other information
Director Christopher Robert Kelly
Company number SC720448
Registered office 38 Elgin Drive
Stirling
FK7 7TZ
Business address 38 Elgin Drive
Stirling
FK7 7TZ
Accountants Dickson Middleton
Chartered Accountants
20 Barnton Street
Stirling
FK8 1NE
CRK Plumbing and Heating Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of CRK Plumbing and Heating Ltd
Year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CRK Plumbing and Heating Ltd for the year ended 31 January 2024 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of CRK Plumbing and Heating Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of CRK Plumbing and Heating Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CRK Plumbing and Heating Ltd and its director as a body for our work or for this report.
It is your duty to ensure that CRK Plumbing and Heating Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CRK Plumbing and Heating Ltd. You consider that CRK Plumbing and Heating Ltd 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 financial statements of CRK Plumbing and Heating Ltd. 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 statutory financial statements.
Dickson Middleton
Chartered Accountants
20 Barnton Street
Stirling
FK8 1NE
23 October 2024
CRK Plumbing and Heating Ltd
Statement of financial position
31 January 2024
31/01/24 31/01/23
Note £ £ £ £
Fixed assets
Tangible assets 5 11,150 15,345
_______ _______
11,150 15,345
Current assets
Stocks 1,000 1,000
Debtors 6 8,296 630
Cash at bank and in hand 6,780 5,600
_______ _______
16,076 7,230
Creditors: amounts falling due
within one year 7 ( 26,240) ( 21,936)
_______ _______
Net current liabilities ( 10,164) ( 14,706)
_______ _______
Total assets less current liabilities 986 639
_______ _______
Net assets 986 639
_______ _______
Capital and reserves
Called up share capital 8 100 100
Profit and loss account 886 539
_______ _______
Shareholder funds 986 639
_______ _______
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 23 October 2024 , and are signed on behalf of the board by:
Christopher Robert Kelly
Director
Company registration number: SC720448
CRK Plumbing and Heating Ltd
Notes to the financial statements
Year ended 31 January 2024
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 38 Elgin Drive, Stirling, FK7 7TZ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 25 % straight line
Motor vehicles - 20 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. Tangible assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 February 2023 and 31 January 2024 5,980 13,500 19,480
_______ _______ _______
Depreciation
At 1 February 2023 1,435 2,700 4,135
Charge for the year 1,495 2,700 4,195
_______ _______ _______
At 31 January 2024 2,930 5,400 8,330
_______ _______ _______
Carrying amount
At 31 January 2024 3,050 8,100 11,150
_______ _______ _______
At 31 January 2023 4,545 10,800 15,345
_______ _______ _______
6. Debtors
31/01/24 31/01/23
£ £
Trade debtors 7,896 230
Other debtors 400 400
_______ _______
8,296 630
_______ _______
7. Creditors: amounts falling due within one year
31/01/24 31/01/23
£ £
Trade creditors 3,237 2,147
Corporation tax 6,505 45
Social security and other taxes 2,502 -
Other creditors 13,996 19,744
_______ _______
26,240 21,936
_______ _______
8. Called up share capital
Issued, called up and fully paid
31/01/24 31/01/23
No £ No £
Ordinary shares of £ 1.00 each 100 100 100 100
_______ _______ _______ _______