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REGISTERED NUMBER: 09408981 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

BREWSTER PLUMBING & HEATING SERVICES LTD

BREWSTER PLUMBING & HEATING SERVICES LTD (REGISTERED NUMBER: 09408981)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

BREWSTER PLUMBING & HEATING SERVICES LTD

COMPANY INFORMATION
for the Year Ended 31 January 2024







DIRECTORS: Mr J J Brewster
Mrs C Brewster





REGISTERED OFFICE: The Old Chapel
69 Primrose Hill
Kings Langley
Hertfordshire
WD4 8HX





REGISTERED NUMBER: 09408981 (England and Wales)





ACCOUNTANTS: Beyond Accounting Limited
20 Abbots Business Park
Primrose Hill
Kings Langley
Hertfordshire
WD4 8FR

BREWSTER PLUMBING & HEATING SERVICES LTD (REGISTERED NUMBER: 09408981)

BALANCE SHEET
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,336 20,706

CURRENT ASSETS
Stocks 5 - 8,000
Debtors 6 49,877 57,163
Cash at bank 22,702 12,133
72,579 77,296
CREDITORS
Amounts falling due within one year 7 64,551 60,978
NET CURRENT ASSETS 8,028 16,318
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,364

37,024

CREDITORS
Amounts falling due after more than one
year

8

13,488

29,632
NET ASSETS 10,876 7,392

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10,776 7,292
SHAREHOLDERS' FUNDS 10,876 7,392

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

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

BREWSTER PLUMBING & HEATING SERVICES LTD (REGISTERED NUMBER: 09408981)

BALANCE SHEET - continued
31 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 28 October 2024 and were signed on its behalf by:





Mr J J Brewster - Director


BREWSTER PLUMBING & HEATING SERVICES LTD (REGISTERED NUMBER: 09408981)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Brewster Plumbing & Heating Services 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.

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
Commercial motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

BREWSTER PLUMBING & HEATING SERVICES LTD (REGISTERED NUMBER: 09408981)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Commercial
Plant and motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 3,159 42,338 441 45,938
Additions 1,593 - - 1,593
Disposals (2,321 ) - - (2,321 )
At 31 January 2024 2,431 42,338 441 45,210
DEPRECIATION
At 1 February 2023 1,725 23,201 306 25,232
Charge for year 423 4,785 135 5,343
Eliminated on disposal (1,701 ) - - (1,701 )
At 31 January 2024 447 27,986 441 28,874
NET BOOK VALUE
At 31 January 2024 1,984 14,352 - 16,336
At 31 January 2023 1,434 19,137 135 20,706

5. STOCKS
31.1.24 31.1.23
£    £   
Work-in-progress - 8,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 15,071 28,854
Other debtors 6,348 -
Directors' current accounts 21,382 21,382
Taxation 6,927 6,927
Value added tax 149 -
49,877 57,163

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 10,000 10,000
Other loans 6,000 6,000
Trade creditors 29,647 33,338
Taxation 16,884 5,292
Social security and other taxes - 1,937
Value added tax - 2,691
Accruals 2,020 1,720
64,551 60,978

BREWSTER PLUMBING & HEATING SERVICES LTD (REGISTERED NUMBER: 09408981)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 3,333 13,333
Other loans - 1-2 years 155 6,000
Other loans - 2-5 years - 299
13,488 29,632

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

31.1.24 31.1.23
£    £   
Mr J J Brewster
Balance outstanding at start of year 21,382 21,382
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,382 21,382

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BREWSTER PLUMBING & HEATING SERVICES LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brewster Plumbing & Heating Services Ltd for the year ended 31 January 2024 which comprise the Income Statement, 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 firm 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/rulebook.

This report is made solely to the Board of Directors of Brewster Plumbing & Heating Services Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brewster Plumbing & Heating Services Ltd and state those matters that we have agreed to state to the Board of Directors of Brewster Plumbing & Heating Services Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brewster Plumbing & Heating Services 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 Brewster Plumbing & Heating Services Ltd. You consider that Brewster Plumbing & Heating Services 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 Brewster Plumbing & Heating Services 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.






Beyond Accounting Limited
20 Abbots Business Park
Primrose Hill
Kings Langley
Hertfordshire
WD4 8FR


28 October 2024