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Registered Number: 08704284
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2024

for

WWS PLUMBING AND HEATING LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 51,007    31,882 
51,007    31,882 
Current assets      
Stocks 4 7,200    7,200 
Debtors 5 134,469    56,017 
Cash at bank and in hand 43,550    60,157 
185,219    123,374 
Creditors: amount falling due within one year 6 (109,058)   (113,466)
Net current assets 76,161    9,908 
 
Total assets less current liabilities 127,168    41,790 
Creditors: amount falling due after more than one year 7 (19,454)   (5,330)
Provisions for liabilities 8 (13,428)   (9,503)
Net assets 94,286    26,957 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 94,186    26,857 
Shareholders' funds 94,286    26,957 
 


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

Director's 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 director acknowledges 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 27 December 2024 and were signed by:


-------------------------------
Dale Wilcox
Director
1
General Information
WWS Plumbing and Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 08704284, registration address 26 The Avenues , Norwich, Norfolk, NR2 3QR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Straight Line
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 6 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 5,100    62,214    450    67,764 
Additions   27,571    900    28,471 
Disposals      
At 31 March 2024 5,100    89,785    1,350    96,235 
Depreciation
At 01 April 2023 2,550    33,033    300    35,883 
Charge for year 1,275    7,870    200    9,345 
On disposals      
At 31 March 2024 3,825    40,903    500    45,228 
Net book values
Closing balance as at 31 March 2024 1,275    48,882    850    51,007 
Opening balance as at 01 April 2023 2,550    29,182    150    31,882 


4.

Stocks

2024
£
  2023
£
Stocks 7,200    7,200 
7,200    7,200 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 29,007    26,017 
Prepayments & Accrued Income 270   
Other Debtors 30,000    30,000 
Directors' Current Accounts 75,192   
134,469    56,017 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 19,484    29,855 
Bank Loans & Overdrafts 5,330    24,369 
Corporation Tax 3,448    2,681 
PAYE & Social Security 2,771    4,047 
CIS Control Account 1,230    677 
Accrued Expenses 444   
Other Creditors 15,589    758 
Obligations under HP/Financial Leases 50,204    31,276 
Directors' Current Accounts   9,452 
VAT 10,558    10,351 
109,058    113,466 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 19,454    5,330 
19,454    5,330 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 12,752    9,503 
Pension Provisions 676   
13,428    9,503 

2