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Websters Plumbing And Heating Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2024
Accountancy 123 Ltd
Chartered Accountants
138 Quay Road
Bridlington
North Humberside
YO16 4JB
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11793864
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,049 10,447
9,049 10,447
CURRENT ASSETS
Stocks 2,500 1,000
Debtors 13,128 1,928
Cash at bank and in hand 69,125 75,950
84,753 78,878
Creditors: Amounts Falling Due Within One Year (42,249 ) (38,100 )
NET CURRENT ASSETS (LIABILITIES) 42,504 40,778
TOTAL ASSETS LESS CURRENT LIABILITIES 51,553 51,225
NET ASSETS 51,553 51,225
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 51,551 51,223
SHAREHOLDERS' FUNDS 51,553 51,225
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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.
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Craig Webster
Director
23/10/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Websters Plumbing And Heating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11793864 . The registered office is 138 Quay Road, Bridlington, YO16 4JB.
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. 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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33.33 % Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at director's estimate of the lower of cost and net realisable value.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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: 1)
2 1
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4. Tangible Assets
Total
£
Cost
As at 1 February 2023 21,154
Additions 1,399
As at 31 January 2024 22,553
Depreciation
As at 1 February 2023 10,707
Provided during the period 2,797
As at 31 January 2024 13,504
Net Book Value
As at 31 January 2024 9,049
As at 1 February 2023 10,447
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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