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Company Registration No. 10718296 (England and Wales)
D C PLUMBING & HEATING (WEST MIDLANDS) LTD Unaudited accounts for the year ended 30 April 2024
D C PLUMBING & HEATING (WEST MIDLANDS) LTD Unaudited accounts Contents
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D C PLUMBING & HEATING (WEST MIDLANDS) LTD Company Information for the year ended 30 April 2024
Directors
Christopher John Farmer Daniel Andrew Morgan
Company Number
10718296 (England and Wales)
Registered Office
UNIT 15 COLEMEADOW ROAD MOONS MOAT NORTH INDUSTRIAL ESTATE REDDITCH B98 9PB ENGLAND
Accountants
AC Counts & Services Ltd Office 42 Imex Business Centre, Oxleasow Road Redditch Worcestershire B98 0RE
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D C PLUMBING & HEATING (WEST MIDLANDS) LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,402 
22,824 
Current assets
Inventories
8,837 
10,431 
Debtors
630 
11,882 
Cash at bank and in hand
85,110 
96,585 
94,577 
118,898 
Creditors: amounts falling due within one year
(63,808)
(68,020)
Net current assets
30,769 
50,878 
Net assets
61,171 
73,702 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
61,169 
73,700 
Shareholders' funds
61,171 
73,702 
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 directors acknowledge their 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 of Directors and authorised for issue on 15 January 2025 and were signed on its behalf by
Christopher John Farmer Director Company Registration No. 10718296
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D C PLUMBING & HEATING (WEST MIDLANDS) LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
D C PLUMBING & HEATING (WEST MIDLANDS) LTD is a private company, limited by shares, registered in England and Wales, registration number 10718296. The registered office is UNIT 15 COLEMEADOW ROAD, MOONS MOAT NORTH INDUSTRIAL ESTATE, REDDITCH, B98 9PB, 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
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance Method
Motor vehicles
25% Reducing Balance Method
Computer equipment
25% Straight Line Method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going Concern
The financial statements have been prepared on a going concern basis. This assumes the continued support of the directors. The directors have indicated their support will continue for the foreseeable future.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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D C PLUMBING & HEATING (WEST MIDLANDS) LTD Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
6,094 
44,962 
3,005 
54,061 
Additions
3,934 
13,240 
- 
17,174 
At 30 April 2024
10,028 
58,202 
3,005 
71,235 
Depreciation
At 1 May 2023
1,947 
28,107 
1,183 
31,237 
Charge for the year
1,616 
7,524 
456 
9,596 
At 30 April 2024
3,563 
35,631 
1,639 
40,833 
Net book value
At 30 April 2024
6,465 
22,571 
1,366 
30,402 
At 30 April 2023
4,147 
16,855 
1,822 
22,824 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
96 
9,204 
Accrued income and prepayments
350 
2,678 
Other debtors
184 
- 
630 
11,882 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
8,150 
6,361 
Trade creditors
3,864 
9,091 
Taxes and social security
7,794 
12,281 
Proposed dividends
44,000 
40,000 
Loans from directors
- 
287 
63,808 
68,020 
7
Transactions with related parties
At the year end, there was a balance of £287 (2022/23) owing to directors, Chris Farmer & Daniel Morgan. Prior year amounts owing to directors was £54 (2021/22)
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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