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REGISTERED NUMBER: 08657877 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

AT Nelson Heating & Plumbing Ltd

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


AT Nelson Heating & Plumbing Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: A P Nelson
A I Nelson



REGISTERED OFFICE: 60 Laynes Road
Hucclecote
Gloucester
Gloucestershire
GL3 3PY



REGISTERED NUMBER: 08657877 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: Barclays Bank Plc
18 Southgate Street
Gloucester
Gloucestershire
GL1 2DH

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

Statement of Financial Position
31 August 2024

31/8/24 31/8/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 13,313 17,474
13,313 17,474

CURRENT ASSETS
Stocks 774 500
Debtors 6 1,169 1,431
Cash at bank 20,858 28,566
22,801 30,497
CREDITORS
Amounts falling due within one year 7 12,896 12,025
NET CURRENT ASSETS 9,905 18,472
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,218

35,946

CREDITORS
Amounts falling due after more than one
year

8

11,112

15,343
NET ASSETS 12,106 20,603

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 12,006 20,503
SHAREHOLDERS' FUNDS 12,106 20,603

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

Statement of Financial Position - continued
31 August 2024


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 10 December 2024 and were signed on its behalf by:





A I Nelson - Director


AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

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


1. STATUTORY INFORMATION

AT Nelson Heating & Plumbing 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 2013, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 September 2023
and 31 August 2024 10,000
Amortisation
At 1 September 2023
and 31 August 2024 10,000
Net book value
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
At 1 September 2023 22,583 1,864 24,447
Additions - 532 532
At 31 August 2024 22,583 2,396 24,979
Depreciation
At 1 September 2023 6,340 633 6,973
Charge for year 4,061 632 4,693
At 31 August 2024 10,401 1,265 11,666
Net book value
At 31 August 2024 12,182 1,131 13,313
At 31 August 2023 16,243 1,231 17,474

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
Cost
At 1 September 2023
and 31 August 2024 21,583
Depreciation
At 1 September 2023 5,396
Charge for year 4,047
At 31 August 2024 9,443
Net book value
At 31 August 2024 12,140
At 31 August 2023 16,187

AT Nelson Heating & Plumbing Ltd (Registered number: 08657877)

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Trade debtors 286 317
Other debtors 883 1,114
1,169 1,431

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Hire purchase contracts 4,230 3,849
Trade creditors 1,792 3,018
Taxation and social security 5,951 4,221
Other creditors 923 937
12,896 12,025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/8/24 31/8/23
£    £   
Hire purchase contracts 11,112 15,343