Registered number
04611023
Dave White Plumbing and Heating Ltd
Accounts
For the Year ended
31 December 2023
Oakensen
Chartered Accountants
Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
Dave White Plumbing and Heating Ltd
Registered number: 04611023
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 493 580
Current assets
Stocks 5,763 7,669
Debtors 4 3,928 11,289
Cash at bank and in hand 15,622 14,101
25,313 33,059
Creditors: amounts falling due within one year 5 (15,800) (18,605)
Net current assets 9,513 14,454
Total assets less current liabilities 10,006 15,034
Creditors: amounts falling due after more than one year 6 (5,718) (8,712)
Net assets 4,288 6,322
Capital and reserves
Called up share capital 100 100
Profit and loss account 4,188 6,222
Shareholder's funds 4,288 6,322
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D J White
Director
Approved by the board on 8 November 2024
Dave White Plumbing and Heating Ltd
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised once the service has been completed.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles 15% Reducing balance
Plant and machinery 15% Reducing balance
Computer equipemnt 15% Reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Debtors
Short term debtors are measured at transaction price which is usually the invoice price, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price which is usually the invoice price.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Office equipment Plant and machinery Motor vehicles Total
£ £ £ £
Cost
At 1 January 2023 1,310 5,905 5,800 13,015
At 31 December 2023 1,310 5,905 5,800 13,015
Depreciation
At 1 January 2023 1,150 5,849 5,436 12,435
Charge for the year 24 8 55 87
At 31 December 2023 1,174 5,857 5,491 12,522
Net book value
At 31 December 2023 136 48 309 493
At 31 December 2022 160 56 364 580
4 Debtors 2023 2022
£ £
Trade debtors 2,468 10,885
Other debtors 1,460 404
3,928 11,289
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans 3,011 2,954
Trade creditors 975 846
Taxation and social security costs 904 1,672
Other creditors 10,910 13,133
15,800 18,605
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 5,718 8,712
7 Other information
Dave White Plumbing and Heating Ltd is a private company limited by shares and incorporated in England. Its registered office is:
47 The Butts
Frome
Somerset
United Kingdom
BA11 4AB
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