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REGISTERED NUMBER: 09432379 (England and Wales)














Unaudited Financial Statements

for the Period

28 February 2023 to 26 February 2024

for

A.L. Plumbing and Heating (Cheshire) Ltd

A.L. Plumbing and Heating (Cheshire) Ltd (Registered number: 09432379)






Contents of the Financial Statements
for the Period 28 February 2023 to 26 February 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


A.L. Plumbing and Heating (Cheshire) Ltd (Registered number: 09432379)

Balance Sheet
26 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,809 19,733

CURRENT ASSETS
Debtors 5 76,762 132,356
Cash at bank 6,156 12,980
82,918 145,336
CREDITORS
Amounts falling due within one year 6 94,599 140,592
NET CURRENT (LIABILITIES)/ASSETS (11,681 ) 4,744
TOTAL ASSETS LESS CURRENT LIABILITIES 2,128 24,477

CREDITORS
Amounts falling due after more than one year 7 (19,304 ) (30,911 )

PROVISIONS FOR LIABILITIES (2,624 ) (3,749 )
NET LIABILITIES (19,800 ) (10,183 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (19,900 ) (10,283 )
SHAREHOLDERS' FUNDS (19,800 ) (10,183 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 26 February 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 26 February 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 February 2025 and were signed by:





Mr A Lowe - Director


A.L. Plumbing and Heating (Cheshire) Ltd (Registered number: 09432379)

Notes to the Financial Statements
for the Period 28 February 2023 to 26 February 2024

1. STATUTORY INFORMATION

A.L. Plumbing and Heating (Cheshire) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09432379

Registered office: Briarfield
Longshoot Road
Macclesfield
Cheshire
SK11 9DX

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.

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

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

A.L. Plumbing and Heating (Cheshire) Ltd (Registered number: 09432379)

Notes to the Financial Statements - continued
for the Period 28 February 2023 to 26 February 2024

2. ACCOUNTING POLICIES - continued

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 period was 3 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 28 February 2023 2,820 26,259 744 29,823
Disposals (2,820 ) - (744 ) (3,564 )
At 26 February 2024 - 26,259 - 26,259
DEPRECIATION
At 28 February 2023 702 8,998 390 10,090
Charge for period - 3,452 - 3,452
Eliminated on disposal (702 ) - (390 ) (1,092 )
At 26 February 2024 - 12,450 - 12,450
NET BOOK VALUE
At 26 February 2024 - 13,809 - 13,809
At 27 February 2023 2,118 17,261 354 19,733

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 28 February 2023
and 26 February 2024 20,509
DEPRECIATION
At 28 February 2023 8,040
Charge for period 2,493
At 26 February 2024 10,533
NET BOOK VALUE
At 26 February 2024 9,976
At 27 February 2023 12,469

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 20,932 94,067
Other debtors 55,830 38,289
76,762 132,356

A.L. Plumbing and Heating (Cheshire) Ltd (Registered number: 09432379)

Notes to the Financial Statements - continued
for the Period 28 February 2023 to 26 February 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,115 9,932
Hire purchase contracts 4,166 4,166
Trade creditors 77 25,151
Taxation and social security 38,379 53,847
Other creditors 41,862 47,496
94,599 140,592

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 15,833 23,274
Hire purchase contracts 3,471 7,637
19,304 30,911

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 7,637 11,803

Hire purchase contracts are secured against the assets to which they relate.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 26 February 2024 and 27 February 2023:

2024 2023
£    £   
Mr A Lowe
Balance outstanding at start of period 24,448 -
Amounts advanced 31,382 24,448
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 55,830 24,448

The loan is interest free and repayable on demand.