1 May 2023 false No description of principal activity Taxfiler 2024.6 true 10706074business:PrivateLimitedCompanyLtd2023-05-012024-04-30 107060742023-04-30 107060742023-05-012024-04-30 10706074business:AuditExemptWithAccountantsReport2023-05-012024-04-30 10706074business:FilletedAccounts2023-05-012024-04-30 107060742024-04-30 10706074business:Director12023-05-012024-04-30 10706074business:CompanySecretary12023-05-012024-04-30 10706074business:RegisteredOffice2023-05-012024-04-30 107060742023-04-30 10706074core:WithinOneYear2024-04-30 10706074core:WithinOneYear2023-04-30 10706074core:AfterOneYear2024-04-30 10706074core:AfterOneYear2023-04-30 10706074core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 10706074core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 10706074core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 10706074core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 10706074core:PreviouslyStatedAmount2024-04-30 10706074core:PreviouslyStatedAmount2023-04-30 10706074business:SmallEntities2023-05-012024-04-30 10706074countries:EnglandWales2023-05-012024-04-30 10706074core:PlantMachinery2023-05-012024-04-30 10706074core:MotorVehicles2023-05-012024-04-30 10706074core:Goodwill2023-04-30 10706074core:Goodwill2024-04-30 10706074core:PlantMachinery2023-04-30 10706074core:MotorVehicles2023-04-30 10706074core:PlantMachinery2024-04-30 10706074core:MotorVehicles2024-04-30 10706074business:Director112023-05-012024-04-30 10706074business:Director112023-04-30 10706074business:Director112024-04-30 107060742022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. 10706074 (England and Wales)
E-Heat Plumbing & Heating Ltd Unaudited accounts for the year ended 30 April 2024
E-Heat Plumbing & Heating Ltd Unaudited accounts Contents
Page
- 2 -
E-Heat Plumbing & Heating Ltd Company Information for the year ended 30 April 2024
Director
Luke Loving-Price
Secretary
Luke Loving-Price
Company Number
10706074 (England and Wales)
Registered Office
66 Collinswood Drive St Leonards On Sea TN380NX GB
Accountants
TRP Accountancy Ltd Bumpkin Shaw Yard Rock Lane Hastings East Sussex TN35 4NY
- 3 -
E-Heat Plumbing & Heating Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,880 
23,595 
Current assets
Debtors
33,474 
34,351 
Cash at bank and in hand
414 
1,836 
33,888 
36,187 
Creditors: amounts falling due within one year
(18,226)
(13,577)
Net current assets
15,662 
22,610 
Total assets less current liabilities
37,542 
46,205 
Creditors: amounts falling due after more than one year
(19,698)
(32,099)
Provisions for liabilities
Deferred tax
(2,499)
(3,331)
Net assets
15,345 
10,775 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
15,045 
10,475 
Shareholders' funds
15,345 
10,775 
For the year ending 30 April 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 December 2024 and were signed on its behalf by
Luke Loving-Price Director Company Registration No. 10706074
- 4 -
E-Heat Plumbing & Heating Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
E-Heat Plumbing & Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 10706074. The registered office is 66 Collinswood Drive, St Leonards On Sea, TN380NX, GB.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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 fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are measured at cost less accumulative amortisation and any accumulative impairment losses.
Going concern
The financial statements have been prepared on the basis that the company will continue as a going concern. The directors have considered the company’s future prospects and financial position and believe that the company will be able to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of these financial statements.
- 5 -
E-Heat Plumbing & Heating Ltd Notes to the Accounts for the year ended 30 April 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
11,000 
At 30 April 2024
11,000 
Amortisation
At 1 May 2023
11,000 
At 30 April 2024
11,000 
Net book value
At 30 April 2024
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
8,128 
29,579 
37,707 
Additions
2,499 
3,081 
5,580 
At 30 April 2024
10,627 
32,660 
43,287 
Depreciation
At 1 May 2023
4,683 
9,429 
14,112 
Charge for the year
1,486 
5,809 
7,295 
At 30 April 2024
6,169 
15,238 
21,407 
Net book value
At 30 April 2024
4,458 
17,422 
21,880 
At 30 April 2023
3,445 
20,150 
23,595 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,469 
1,468 
Trade debtors
4,808 
5,951 
Other debtors
26,197 
26,932 
33,474 
34,351 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
530 
- 
Obligations under finance leases and hire purchase contracts
4,600 
- 
Trade creditors
2,100 
- 
Taxes and social security
6,840 
13,177 
Other creditors
3,616 
- 
Accruals
540 
400 
18,226 
13,577 
- 6 -
E-Heat Plumbing & Heating Ltd Notes to the Accounts for the year ended 30 April 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,667 
9,866 
Obligations under finance leases and hire purchase contracts
13,031 
22,233 
19,698 
32,099 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Luke Loving-Price
0% Loan
9,989 
28,293 
23,152 
15,130 
9,989 
28,293 
23,152 
15,130 
10
Transactions with related parties
At the year-end the company’s director’s loan account was overdrawn by £15,130. This balance was repaid in full shortly after the year-end through dividends declared from the company’s profits. The repayment was made within the required time frame to avoid any tax implications under Section 455 of the Corporation Tax Act 2010.
11
Controlling party
The company is controlled by Luke Loving-Price, who is the sole director and shareholder of the company.
12
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 7 -