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JLE HEATING AND PLUMBING LTD

Registered Number
13639530
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

JLE HEATING AND PLUMBING LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

MANGAN, James
MANGAN, Shelley

Registered Address

Oxford House
Cliftonville
Northampton
NN1 5BE

Registered Number

13639530 (England and Wales)
JLE HEATING AND PLUMBING LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets381,56223,534
81,56223,534
Current assets
Debtors4105,51145,944
Cash at bank and on hand220,521183,962
326,032229,906
Creditors amounts falling due within one year5(103,631)(128,548)
Net current assets (liabilities)222,401101,358
Total assets less current liabilities303,963124,892
Creditors amounts falling due after one year6(86,829)(19,182)
Provisions for liabilities8(16,707)(5,884)
Net assets200,42799,826
Capital and reserves
Called up share capital100100
Profit and loss account200,32799,726
Shareholders' funds200,42799,826
The financial statements were approved and authorised for issue by the Board of Directors on 31 January 2025, and are signed on its behalf by:
MANGAN, James
Director
Registered Company No. 13639530
JLE HEATING AND PLUMBING LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Vehicles20
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year23
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 May 2325,215-25,215
Additions76,3343,35579,689
At 30 April 24101,5493,355104,904
Depreciation and impairment
At 01 May 231,681-1,681
Charge for year20,3101,35121,661
At 30 April 2421,9911,35123,342
Net book value
At 30 April 2479,5582,00481,562
At 30 April 2323,534-23,534
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables24,71224,760
Other debtors80,79921,184
Total105,51145,944
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9,7227,251
Taxation and social security35,04149,557
Finance lease and HP contracts17,4155,164
Other creditors35,45360,576
Accrued liabilities and deferred income6,0006,000
Total103,631128,548
6.Creditors: amounts due after one year

2024

2023

££
Other creditors86,82919,182
Total86,82919,182
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts86,82919,182
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)16,7075,884
Total16,7075,884