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Company Registration No. 08981609 (England and Wales)
Dan Varley Plumbing & Heating Ltd Unaudited accounts for the year ended 31 March 2024
Dan Varley Plumbing & Heating Ltd Unaudited accounts Contents
Page
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Dan Varley Plumbing & Heating Ltd Company Information for the year ended 31 March 2024
Director
Daniel Varley
Company Number
08981609 (England and Wales)
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Dan Varley Plumbing & Heating Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
1,802 
Tangible assets
26,409 
28,430 
26,409 
30,232 
Current assets
Inventories
2,000 
3,878 
Debtors
15,686 
11,325 
Cash at bank and in hand
78,038 
71,225 
95,724 
86,428 
Creditors: amounts falling due within one year
(79,350)
(53,161)
Net current assets
16,374 
33,267 
Total assets less current liabilities
42,783 
63,499 
Provisions for liabilities
Deferred tax
- 
(4,231)
Net assets
42,783 
59,268 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
1,122 
1,122 
Profit and loss account
41,561 
58,046 
Shareholders' funds
42,783 
59,268 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 October 2024 and were signed on its behalf by
Daniel Varley Director Company Registration No. 08981609
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Dan Varley Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Dan Varley Plumbing & Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 08981609.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% reducing balance
Motor vehicles
18% reducing balance
Computer equipment
18% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
18,012 
At 31 March 2024
18,012 
Amortisation
At 1 April 2023
16,210 
Charge for the year
1,802 
At 31 March 2024
18,012 
Net book value
At 31 March 2024
- 
At 31 March 2023
1,802 
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Dan Varley Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
12,810 
9,609 
28,146 
807 
51,372 
Additions
- 
993 
- 
708 
1,701 
At 31 March 2024
12,810 
10,602 
28,146 
1,515 
53,073 
Depreciation
At 1 April 2023
512 
5,742 
16,266 
422 
22,942 
Charge for the year
512 
875 
2,138 
197 
3,722 
At 31 March 2024
1,024 
6,617 
18,404 
619 
26,664 
Net book value
At 31 March 2024
11,786 
3,985 
9,742 
896 
26,409 
At 31 March 2023
12,298 
3,867 
11,880 
385 
28,430 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,722 
9,792 
Accrued income and prepayments
1,248 
1,243 
Other debtors
1,716 
290 
15,686 
11,325 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,667 
4,573 
Trade creditors
10,625 
9,006 
Taxes and social security
5,115 
9,961 
Other creditors
1,236 
582 
Loans from directors
57,671 
27,158 
Accruals
2,036 
1,881 
79,350 
53,161 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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