2023-06-152024-06-302024-06-30false14937582GARY DINSHAW PLUMBING AND HEATING 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GARY DINSHAW PLUMBING AND HEATING LTD

Registered Number
14937582
(England and Wales)

Unaudited Financial Statements for the Period ended
30 June 2024

GARY DINSHAW PLUMBING AND HEATING LTD
Company Information
for the period from 15 June 2023 to 30 June 2024

Director

Gary Dinshaw

Registered Address

Cross Parks
Bradworthy
Holsworthy
EX22 7QS

Registered Number

14937582 (England and Wales)
GARY DINSHAW PLUMBING AND HEATING LTD
Balance Sheet as at
30 June 2024

Notes

2024

£

£

Fixed assets
Intangible assets35,400
Tangible assets417,071
22,471
Current assets
Stocks520,468
Debtors5,682
Cash at bank and on hand4,877
31,027
Creditors amounts falling due within one year6(51,017)
Net current assets (liabilities)(19,990)
Total assets less current liabilities2,481
Provisions for liabilities7(3,243)
Net assets(762)
Capital and reserves
Called up share capital100
Profit and loss account(862)
Shareholders' funds(762)
The financial statements were approved and authorised for issue by the Director on 29 January 2025, and are signed on its behalf by:
Gary Dinshaw
Director
Registered Company No. 14937582
GARY DINSHAW PLUMBING AND HEATING LTD
Notes to the Financial Statements
for the period ended 30 June 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.
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.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Goodwill is considered to have a finite useful life and is amortised on a straight line basis over its expected life, which is 10 years.
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:

Reducing balance (%)
Plant and machinery15
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2024
Average number of employees during the year1
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions6,0006,000
At 30 June 246,0006,000
Amortisation and impairment
Charge for year600600
At 30 June 24600600
Net book value
At 30 June 245,4005,400
At 14 June 23--
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions20,08320,083
At 30 June 2420,08320,083
Depreciation and impairment
Charge for year3,0123,012
At 30 June 243,0123,012
Net book value
At 30 June 2417,07117,071
At 14 June 23--
5.Stocks

2024

£
Work in progress20,268
Finished goods200
Total20,468
6.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables9,319
Taxation and social security5,950
Other creditors35,748
Total51,017
7.Provisions for liabilities

2024

£
Net deferred tax liability (asset)3,243
Total3,243