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REGISTERED NUMBER: 09015911 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

PKB HEATING SOLUTIONS LTD.

PKB HEATING SOLUTIONS LTD. (REGISTERED NUMBER: 09015911)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


PKB HEATING SOLUTIONS LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Mr P Booth





SECRETARY: Mrs K Booth





REGISTERED OFFICE: 1 The Grange
Pearson Close
Milnrow
Rochdale
Lancashire
OL16 3DH





REGISTERED NUMBER: 09015911 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

PKB HEATING SOLUTIONS LTD. (REGISTERED NUMBER: 09015911)

BALANCE SHEET
30 APRIL 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 41,304 48,201

CURRENT ASSETS
Stocks 12,600 28,500
Debtors 5 19,054 47,452
Cash at bank 43,961 32,259
75,615 108,211
CREDITORS
Amounts falling due within one year 6 61,829 87,254
NET CURRENT ASSETS 13,786 20,957
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,090

69,158

CREDITORS
Amounts falling due after more than one
year

7

(20,606

)

(27,546

)

PROVISIONS FOR LIABILITIES 8 (7,848 ) (9,158 )
NET ASSETS 26,636 32,454

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 26,536 32,354
SHAREHOLDERS' FUNDS 26,636 32,454

PKB HEATING SOLUTIONS LTD. (REGISTERED NUMBER: 09015911)

BALANCE SHEET - continued
30 APRIL 2024


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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 January 2025 and were signed by:





Mr P Booth - Director


PKB HEATING SOLUTIONS LTD. (REGISTERED NUMBER: 09015911)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

PKB Heating Solutions 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 represents the total amount receivable by the company for goods supplied and services provided, excluding value added tax and trade discounts.

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 - 33% on cost, 25% on reducing balance and 15% 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 Statement of Income and Retained Earnings, 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 2 (2023 - 2 ) .

PKB HEATING SOLUTIONS LTD. (REGISTERED NUMBER: 09015911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 91,723
Additions 4,401
At 30 April 2024 96,124
DEPRECIATION
At 1 May 2023 43,522
Charge for year 11,298
At 30 April 2024 54,820
NET BOOK VALUE
At 30 April 2024 41,304
At 30 April 2023 48,201

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Trade debtors 7,324 22,678
Other debtors 11,730 24,774
19,054 47,452

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Hire purchase contracts 11,021 18,229
Trade creditors 12,461 25,015
Taxation and social security 2,291 1,663
Other creditors 36,056 42,347
61,829 87,254

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/4/24 30/4/23
£    £   
Bank loans 20,606 27,546

8. PROVISIONS FOR LIABILITIES
30/4/24 30/4/23
£    £   
Deferred tax 7,848 9,158

PKB HEATING SOLUTIONS LTD. (REGISTERED NUMBER: 09015911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2023 9,158
Credit to Statement of Income and Retained Earnings during year (1,310 )
Balance at 30 April 2024 7,848

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/4/24 30/4/23
value: £    £   
80 A Ordinary £1 80 80
20 B Ordinary £1 20 20
100 100