IRIS Accounts Production v24.3.0.553 09579442 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh095794422023-04-30095794422024-04-30095794422023-05-012024-04-30095794422022-04-30095794422022-05-012023-04-30095794422023-04-3009579442ns15:EnglandWales2023-05-012024-04-3009579442ns14:PoundSterling2023-05-012024-04-3009579442ns10:Director12023-05-012024-04-3009579442ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3009579442ns10:SmallEntities2023-05-012024-04-3009579442ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3009579442ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3009579442ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3009579442ns10:FullAccounts2023-05-012024-04-3009579442ns10:Director22023-05-012024-04-3009579442ns10:RegisteredOffice2023-05-012024-04-3009579442ns5:CurrentFinancialInstruments2024-04-3009579442ns5:CurrentFinancialInstruments2023-04-3009579442ns5:ShareCapital2024-04-3009579442ns5:ShareCapital2023-04-3009579442ns5:RetainedEarningsAccumulatedLosses2024-04-3009579442ns5:RetainedEarningsAccumulatedLosses2023-04-3009579442ns5:ComputerEquipment2023-04-3009579442ns5:ComputerEquipment2023-05-012024-04-3009579442ns5:ComputerEquipment2024-04-3009579442ns5:ComputerEquipment2023-04-30
REGISTERED NUMBER: 09579442 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 April 2024

for

D & D HEATING LIMITED

D & D HEATING LIMITED (REGISTERED NUMBER: 09579442)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D & D HEATING LIMITED

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: D January
Mrs K Mennell





REGISTERED OFFICE: 1 Kings Avenue
London
N21 3NA





REGISTERED NUMBER: 09579442 (England and Wales)





ACCOUNTANTS: AGK Partners
Chartered Accountants
1 Kings Avenue
London
N21 3NA

D & D HEATING LIMITED (REGISTERED NUMBER: 09579442)

Balance Sheet
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 1,094 1,459

CURRENT ASSETS
Debtors 5 119,310 99,310
Cash at bank 24,696 50,755
144,006 150,065
CREDITORS
Amounts falling due within one year 6 8,156 29,955
NET CURRENT ASSETS 135,850 120,110
TOTAL ASSETS LESS CURRENT
LIABILITIES

136,944

121,569

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 136,943 121,568
SHAREHOLDERS' FUNDS 136,944 121,569

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 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.

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 29 January 2025 and were signed on its behalf by:





D January - Director


D & D HEATING LIMITED (REGISTERED NUMBER: 09579442)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

D & D Heating 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods. There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Property, plant and equipment is stated at cost less accumulated depreciation and accumulated impairment losses. Such cost included costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets less their estimated residual value over their expected useful lives, on the following basis:

Computer equipment - 25% on Reducing Balance

The carrying values of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Financial instruments
Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction, is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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.


D & D HEATING LIMITED (REGISTERED NUMBER: 09579442)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. PROPERTY, PLANT AND EQUIPMENT
Computer
equipment
£   
COST
At 1 May 2023
and 30 April 2024 2,032
DEPRECIATION
At 1 May 2023 573
Charge for year 365
At 30 April 2024 938
NET BOOK VALUE
At 30 April 2024 1,094
At 30 April 2023 1,459

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by connected companies 119,310 99,310

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 71 24
Tax 4,161 18,175
VAT 302 -
Other creditors - 5,960
Directors' current accounts 1,367 3,168
Accrued expenses 2,255 2,628
8,156 29,955

D & D HEATING LIMITED (REGISTERED NUMBER: 09579442)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. RELATED PARTY DISCLOSURES

Included in debtors, amount falling due withing one year, is an amount of £119,310 (2023: £99,310) owed by the connected companies.

Included in creditors, amount falling due within one year, is an amount of £1,367 (2023: £3,168) owed to the
director.

This loan is interest free and repayable on demand.