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REGISTERED NUMBER: 08837251 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

ECS PLUMBING & HEATING LTD

ECS PLUMBING & HEATING LTD (REGISTERED NUMBER: 08837251)






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


ECS PLUMBING & HEATING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: R W Eaton
Mrs J Eaton





REGISTERED OFFICE: Unit 9 The Stone Yard
Alton Lane
Four Marks
Alton
GU34 5AJ





REGISTERED NUMBER: 08837251 (England and Wales)





ACCOUNTANTS: Goddard & Co
Chartered Accountants
3 Church Street
Odiham, Hook
Hampshire
RG29 1LU

ECS PLUMBING & HEATING LTD (REGISTERED NUMBER: 08837251)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 199,636 164,375

CURRENT ASSETS
Stocks - 80,000
Debtors 5 626,293 451,014
Cash at bank 87,480 226,091
713,773 757,105
CREDITORS
Amounts falling due within one year 6 409,864 434,236
NET CURRENT ASSETS 303,909 322,869
TOTAL ASSETS LESS CURRENT
LIABILITIES

503,545

487,244

CREDITORS
Amounts falling due after more than one year 7 (49,909 ) (59,780 )

PROVISIONS FOR LIABILITIES (29,099 ) (29,099 )
NET ASSETS 424,537 398,365

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 424,437 398,265
424,537 398,365

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.

ECS PLUMBING & HEATING LTD (REGISTERED NUMBER: 08837251)

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 24 October 2024 and were signed on its behalf by:




R W Eaton - Director



Mrs J Eaton - Director


ECS PLUMBING & HEATING LTD (REGISTERED NUMBER: 08837251)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

ECS Plumbing & Heating 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ECS PLUMBING & HEATING LTD (REGISTERED NUMBER: 08837251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 19 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 350,271
Additions 101,628
At 31 January 2024 451,899
DEPRECIATION
At 1 February 2023 185,896
Charge for year 66,367
At 31 January 2024 252,263
NET BOOK VALUE
At 31 January 2024 199,636
At 31 January 2023 164,375

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 February 2023 146,516
Additions 72,000
At 31 January 2024 218,516
DEPRECIATION
At 1 February 2023 47,719
Charge for year 42,699
At 31 January 2024 90,418
NET BOOK VALUE
At 31 January 2024 128,098
At 31 January 2023 98,797

ECS PLUMBING & HEATING LTD (REGISTERED NUMBER: 08837251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 106,424 131,430
Other debtors 519,869 319,584
626,293 451,014

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 52,378 43,952
Trade creditors 111,318 327,016
Taxation and social security 66,384 38,156
Other creditors 169,784 15,112
409,864 434,236

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 13,333 23,333
Hire purchase contracts 36,576 36,447
49,909 59,780

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
R W Eaton and Mrs J Eaton
Balance outstanding at start of year 180,456 191,307
Amounts advanced 21,740 5,414
Amounts repaid - (16,265 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 202,196 180,456