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Company Registration No. 09604652 (England and Wales)
Westmorland Plumbing & Heating Limited Unaudited accounts for the year ended 31 May 2024
Westmorland Plumbing & Heating Limited Unaudited accounts Contents
Page
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Westmorland Plumbing & Heating Limited Company Information for the year ended 31 May 2024
Director
Shane Dixon
Company Number
09604652 (England and Wales)
Registered Office
7 HAWTHORN WAY KENDAL CUMBRIA LA9 7TD ENGLAND
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Westmorland Plumbing & Heating Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
2,610 
2,610 
Debtors
- 
2,000 
Cash at bank and in hand
10,908 
10,895 
13,518 
15,505 
Creditors: amounts falling due within one year
(3,179)
(4,180)
Net current assets
10,339 
11,325 
Total assets less current liabilities
10,339 
11,325 
Creditors: amounts falling due after more than one year
(274)
(11,030)
Net assets
10,065 
295 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
10,064 
294 
Shareholders' funds
10,065 
295 
For the year ending 31 May 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 29 November 2024 and were signed on its behalf by
Shane Dixon Director Company Registration No. 09604652
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Westmorland Plumbing & Heating Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Westmorland Plumbing & Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 09604652. The registered office is 7 HAWTHORN WAY, KENDAL, CUMBRIA, LA9 7TD, ENGLAND.
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 May 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2023
10,000 
At 31 May 2024
10,000 
Amortisation
At 1 June 2023
10,000 
At 31 May 2024
10,000 
Net book value
At 31 May 2024
- 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
2,000 
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Westmorland Plumbing & Heating Limited Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,479 
3,480 
Accruals
700 
700 
3,179 
4,180 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
274 
11,030 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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