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REGISTERED NUMBER: 02538345 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Heath Design & Construction Limited

Heath Design & Construction Limited (Registered number: 02538345)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Heath Design & Construction Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: J G Johns





SECRETARY: S Johns





REGISTERED OFFICE: 29 Devizes Road
Swindon
Wiltshire
SN1 4BG





REGISTERED NUMBER: 02538345 (England and Wales)





ACCOUNTANTS: PPS Chartered Accountants
29 Devizes Road
Swindon
Wiltshire
SN1 4BG

Heath Design & Construction Limited (Registered number: 02538345)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 4,791 15,521

CURRENT ASSETS
Stocks 41,086 118,569
Debtors 5 72,903 96,690
Cash at bank 194,651 106,237
308,640 321,496
CREDITORS
Amounts falling due within one year 6 168,552 152,811
NET CURRENT ASSETS 140,088 168,685
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,879

184,206

PROVISIONS FOR LIABILITIES 910 -
NET ASSETS 143,969 184,206

CAPITAL AND RESERVES
Called up share capital 461 461
Capital redemption reserve 575 575
Retained earnings 142,933 183,170
143,969 184,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Heath Design & Construction Limited (Registered number: 02538345)

Balance Sheet - continued
30 April 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 director and authorised for issue on 22 January 2025 and were signed by:





J G Johns - Director


Heath Design & Construction Limited (Registered number: 02538345)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Heath Design & Construction Limited 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.

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 - 25% on cost, 20% on cost and 15% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 balance sheet date.

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 13 (2023 - 13 ) .

Heath Design & Construction Limited (Registered number: 02538345)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 May 2023 105,000 81,590 186,590
Additions - 3,500 3,500
Disposals (105,000 ) (1,417 ) (106,417 )
At 30 April 2024 - 83,673 83,673
DEPRECIATION
At 1 May 2023 92,401 78,668 171,069
Charge for year 4,200 1,164 5,364
Eliminated on disposal (96,601 ) (950 ) (97,551 )
At 30 April 2024 - 78,882 78,882
NET BOOK VALUE
At 30 April 2024 - 4,791 4,791
At 30 April 2023 12,599 2,922 15,521

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£ £
Trade debtors 43,786 69,295
Other debtors 29,117 27,395
72,903 96,690

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£ £
Trade creditors 109,066 81,937
Taxation and social security 39,907 28,135
Other creditors 19,579 42,739
168,552 152,811

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£ £
J G Johns
Balance outstanding at start of year - 39,572
Amounts repaid - (39,572 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -