A & E PLUMBING AND HEATING LIMITED

Company Registration Number:
04234280 (England and Wales)

Unaudited statutory accounts for the year ended 30 April 2024

Period of accounts

Start date: 1 May 2023

End date: 30 April 2024

A & E PLUMBING AND HEATING LIMITED

Contents of the Financial Statements

for the Period Ended 30 April 2024

Balance sheet
Additional notes
Balance sheet notes

A & E PLUMBING AND HEATING LIMITED

Balance sheet

As at 30 April 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 8,758 17,921
Total fixed assets: 8,758 17,921
Current assets
Stocks: 4 1,200 1,200
Debtors: 5 7,885 21,773
Cash at bank and in hand: 174,321 152,649
Total current assets: 183,406 175,622
Creditors: amounts falling due within one year: 6 ( 51,365 ) ( 40,294 )
Net current assets (liabilities): 132,041 135,328
Total assets less current liabilities: 140,799 153,249
Provision for liabilities: ( 1,664 ) ( 3,405 )
Total net assets (liabilities): 139,135 149,844
Capital and reserves
Called up share capital: 4 4
Profit and loss account: 139,131 149,840
Total Shareholders' funds: 139,135 149,844

The notes form part of these financial statements

A & E PLUMBING AND HEATING LIMITED

Balance sheet statements

For the year ending 30 April 2024 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 24 January 2025
and signed on behalf of the board by:

Name: S Ellis
Status: Director

The notes form part of these financial statements

A & E PLUMBING AND HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and value added tax.

    Tangible fixed assets depreciation policy

    Depreciation is calculated so as to write off the cost or valuation of the asset, less its residual value, over the economic life of that asset as follows: Plant and Machinery - 20% reducing balance - Fixtures and fittings - 15% reducing balance - Motor Vehicles - 25% reducing balance.

    Other accounting policies

    Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Costs includes all costs of purchase, costs of conversion and other costs in bringing the stocks to their present location and condition. The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

A & E PLUMBING AND HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 2 2

A & E PLUMBING AND HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 May 2023 1,000 360 25,246 26,606
Additions
Disposals ( 7,495 ) ( 7,495 )
Revaluations
Transfers
At 30 April 2024 1,000 360 17,751 19,111
Depreciation
At 1 May 2023 986 348 7,351 8,685
Charge for year 3 2 3,693 3,698
On disposals ( 2,030 ) ( 2,030 )
Other adjustments
At 30 April 2024 989 350 9,014 10,353
Net book value
At 30 April 2024 11 10 8,737 8,758
At 30 April 2023 14 12 17,895 17,921

A & E PLUMBING AND HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

4. Stocks

2024 2023
£ £
Stocks 1,200 1,200
Total 1,200 1,200

A & E PLUMBING AND HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

5. Debtors

2024 2023
£ £
Trade debtors 6,172 9,870
Other debtors 1,713 11,903
Total 7,885 21,773

A & E PLUMBING AND HEATING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

6. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 7,002 14,301
Taxation and social security 20,563 14,199
Other creditors 23,800 11,794
Total 51,365 40,294