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REGISTERED NUMBER: 10820326 (England and Wales)















Financial Statements for the Year Ended 31 July 2024

for

EMANUEL HEATING & PLUMBING SERVICES LTD

EMANUEL HEATING & PLUMBING SERVICES LTD (Registered number: 10820326)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMANUEL HEATING & PLUMBING SERVICES LTD

Company Information
for the Year Ended 31 July 2024







DIRECTORS: E W Emanuel
D L Emanuel





REGISTERED OFFICE: 45 Thomas Avenue
Ponthenry
Llanelli
Carmarthenshire
SA15 5PR





REGISTERED NUMBER: 10820326 (England and Wales)





ACCOUNTANTS: Charles Carmarthen
14 Barn Road
Carmarthen
Carmarthenshire
SA31 1DD

EMANUEL HEATING & PLUMBING SERVICES LTD (Registered number: 10820326)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 37,800 50,400
Tangible assets 5 98,588 90,763
136,388 141,163

CURRENT ASSETS
Stocks 2,271 1,026
Debtors 6 137,151 46,100
Cash at bank and in hand 591,672 593,043
731,094 640,169
CREDITORS
Amounts falling due within one year 7 322,693 273,802
NET CURRENT ASSETS 408,401 366,367
TOTAL ASSETS LESS CURRENT
LIABILITIES

544,789

507,530

CREDITORS
Amounts falling due after more than
one year

8

9,180

14,165
NET ASSETS 535,609 493,365

EMANUEL HEATING & PLUMBING SERVICES LTD (Registered number: 10820326)

Balance Sheet - continued
31 July 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 535,599 493,355
535,609 493,365

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2024 and were signed on its behalf by:





E W Emanuel - Director


EMANUEL HEATING & PLUMBING SERVICES LTD (Registered number: 10820326)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

EMANUEL HEATING & PLUMBING SERVICES LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - at variable rates on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


EMANUEL HEATING & PLUMBING SERVICES LTD (Registered number: 10820326)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 126,000
AMORTISATION
At 1 August 2023 75,600
Charge for year 12,600
At 31 July 2024 88,200
NET BOOK VALUE
At 31 July 2024 37,800
At 31 July 2023 50,400

EMANUEL HEATING & PLUMBING SERVICES LTD (Registered number: 10820326)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 132,020
Additions 18,795
At 31 July 2024 150,815
DEPRECIATION
At 1 August 2023 41,257
Charge for year 10,970
At 31 July 2024 52,227
NET BOOK VALUE
At 31 July 2024 98,588
At 31 July 2023 90,763

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 137,151 46,100

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade creditors 97,285 48,628
Taxation and social security 32,626 22,392
Other creditors 192,782 202,782
322,693 273,802

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
2024 2023
£    £   
Other creditors 9,180 14,165

EMANUEL HEATING & PLUMBING SERVICES LTD (Registered number: 10820326)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
E W Emanuel and D L Emanuel
Balance outstanding at start of year 202,782 214,264
Amounts repaid (10,000 ) (11,482 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 192,782 202,782

10. ULTIMATE CONTROLLING PARTY

The controlling party is E W Emanuel.