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Registered Number: 08513080
England and Wales

 

 

 

BERKSHIRE HAMPSHIRE HEATPUMPS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Directors Neil Rodger Tyler
Angela Tyler
Amy Fern Tyler
Registered Number 08513080
Registered Office 130 Kirkby Road, Sutton In Ashfield
Nottinghamshire
England
NG17 1GH
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 May 2024.
Principal activities
Principal activity of the company during the financial year was of repair and servicing of heatpumps. 
Directors
The directors who served the company throughout the year were as follows:
Neil Rodger Tyler
Angela Tyler
Amy Fern Tyler

This report was approved by the board and signed on its behalf by:


----------------------------------
Neil Rodger Tyler
Director

Date approved: 28 August 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 477    1,523 
477    1,523 
Current assets      
Stocks 4 15,913    25,081 
Debtors 5 35,374    43,558 
Cash at bank and in hand 27,395    59,086 
78,682    127,725 
Creditors: amount falling due within one year 6 (65,032)   (104,630)
Net current assets 13,650    23,095 
 
Total assets less current liabilities 14,127    24,618 
Creditors: amount falling due after more than one year 7 (13,653)   (24,022)
Provisions for liabilities 8 (74)   (289)
Net assets 400    307 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 300    207 
Shareholders' funds 400    307 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 August 2024 and were signed on its behalf by:


-------------------------------
Neil Rodger Tyler
Director
3
General Information
Berkshire Hampshire Heatpumps Ltd is a private company, limited by shares, registered in England and Wales, registration number 08513080, registration address 130 Kirkby Road, Sutton In Ashfield, Nottinghamshire, England, NG17 1GH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
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.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 7 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 676    1,073    3,630    5,379 
Additions      
Disposals      
At 31 May 2024 676    1,073    3,630    5,379 
Depreciation
At 01 June 2023 589    929    2,338    3,856 
Charge for year 87    96    863    1,046 
On disposals      
At 31 May 2024 676    1,025    3,201    4,902 
Net book values
Closing balance as at 31 May 2024   48    429    477 
Opening balance as at 01 June 2023 87    144    1,292    1,523 


4.

Stocks

2024
£
  2023
£
Stocks 15,913    25,081 
15,913    25,081 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 19,697    36,759 
Prepayments & Accrued Income 1,435    5,341 
Amounts Recoverable on Contracts 9,481    1,458 
Directors' Loan Account 4,761   
35,374    43,558 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 21,179    34,520 
Bank loans 10,369    9,877 
Social Security and Other Tax 17,829    30,895 
Accrued Expenses 925    2,212 
Other Creditors 9,469    5,066 
Directors' Current Accounts 5,261    22,060 
65,032    104,630 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank loans - 1-2 years 10,861    10,369 
Bank loans - 2-5 years 2,792    13,653 
13,653    24,022 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 74    289 
74    289 

4