IRIS Accounts Production v24.3.2.46 10648377 Board of Directors 29.5.23 28.5.24 28.5.24 false true false false true false 28585 109148 161685 96781 133100 40952 28585 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh106483772023-05-28106483772024-05-28106483772023-05-292024-05-28106483772022-05-28106483772022-05-292023-05-28106483772023-05-2810648377ns15:EnglandWales2023-05-292024-05-2810648377ns14:PoundSterling2023-05-292024-05-2810648377ns10:Director12023-05-292024-05-2810648377ns10:PrivateLimitedCompanyLtd2023-05-292024-05-2810648377ns10:SmallEntities2023-05-292024-05-2810648377ns10:AuditExempt-NoAccountantsReport2023-05-292024-05-2810648377ns10:SmallCompaniesRegimeForDirectorsReport2023-05-292024-05-2810648377ns10:SmallCompaniesRegimeForAccounts2023-05-292024-05-2810648377ns10:FullAccounts2023-05-292024-05-2810648377ns10:Director2422023-05-2810648377ns10:Director2422023-05-292024-05-2810648377ns10:Director2422022-05-292023-05-2810648377ns10:Director2422024-05-2810648377ns10:Director2422023-05-2810648377ns10:Director22023-05-292024-05-2810648377ns10:RegisteredOffice2023-05-292024-05-2810648377ns5:CurrentFinancialInstruments2024-05-2810648377ns5:CurrentFinancialInstruments2023-05-2810648377ns5:Non-currentFinancialInstruments2024-05-2810648377ns5:Non-currentFinancialInstruments2023-05-2810648377ns5:ShareCapital2024-05-2810648377ns5:ShareCapital2023-05-2810648377ns5:RetainedEarningsAccumulatedLosses2024-05-2810648377ns5:RetainedEarningsAccumulatedLosses2023-05-2810648377ns5:FurnitureFittings2023-05-292024-05-2810648377ns5:MotorVehicles2023-05-292024-05-2810648377ns5:ComputerEquipment2023-05-292024-05-2810648377ns5:FurnitureFittings2023-05-2810648377ns5:MotorVehicles2023-05-2810648377ns5:ComputerEquipment2023-05-2810648377ns5:FurnitureFittings2024-05-2810648377ns5:MotorVehicles2024-05-2810648377ns5:ComputerEquipment2024-05-2810648377ns5:FurnitureFittings2023-05-2810648377ns5:MotorVehicles2023-05-2810648377ns5:ComputerEquipment2023-05-2810648377ns5:WithinOneYearns5:CurrentFinancialInstruments2024-05-2810648377ns5:WithinOneYearns5:CurrentFinancialInstruments2023-05-2810648377ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-05-2810648377ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-05-2810648377ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-05-2810648377ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-05-28106483771ns10:Director12023-05-28106483771ns10:Director12022-05-28106483771ns10:Director12023-05-292024-05-28106483771ns10:Director12022-05-292023-05-28106483771ns10:Director12024-05-28106483771ns10:Director12023-05-28
REGISTERED NUMBER: 10648377 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 MAY 2024

FOR

JACKSON PLUMBING & HEATING SERVICES
LIMITED

JACKSON PLUMBING & HEATING SERVICES
LIMITED (REGISTERED NUMBER: 10648377)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JACKSON PLUMBING & HEATING SERVICES
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 MAY 2024







DIRECTORS: Mrs C J Jackson
A J Jackson





REGISTERED OFFICE: 15 West Street
Brighton
East Sussex
BN1 2RL





REGISTERED NUMBER: 10648377 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

JACKSON PLUMBING & HEATING SERVICES
LIMITED (REGISTERED NUMBER: 10648377)

BALANCE SHEET
28 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 65,738 88,154

CURRENT ASSETS
Stocks 5 25,400 25,400
Debtors 6 185,211 142,133
Cash at bank 87,715 92,531
298,326 260,064
CREDITORS
Amounts falling due within one year 7 314,740 270,530
NET CURRENT LIABILITIES (16,414 ) (10,466 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,324

77,688

CREDITORS
Amounts falling due after more than one
year

8

(32,787

)

(60,824

)

PROVISIONS FOR LIABILITIES (16,434 ) (16,749 )
NET ASSETS 103 115

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3 15
103 115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 May 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:





A J Jackson - Director


JACKSON PLUMBING & HEATING SERVICES
LIMITED (REGISTERED NUMBER: 10648377)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 MAY 2024

1. STATUTORY INFORMATION

Jackson Plumbing & Heating Services 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.

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 sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2023 - 5 ) .

JACKSON PLUMBING & HEATING SERVICES
LIMITED (REGISTERED NUMBER: 10648377)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 MAY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 29 May 2023 3,134 163,002 6,726 172,862
Additions 128 - 1,244 1,372
Disposals - (6,399 ) - (6,399 )
At 28 May 2024 3,262 156,603 7,970 167,835
DEPRECIATION
At 29 May 2023 2,243 77,319 5,146 84,708
Charge for year 251 21,043 976 22,270
Eliminated on disposal - (4,881 ) - (4,881 )
At 28 May 2024 2,494 93,481 6,122 102,097
NET BOOK VALUE
At 28 May 2024 768 63,122 1,848 65,738
At 28 May 2023 891 85,683 1,580 88,154

5. STOCKS
2024 2023
£    £   
Stocks 15,000 15,000
Work-in-progress 10,400 10,400
25,400 25,400

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 140,794 106,348
Other debtors 3,465 -
Directors' loan accounts 40,952 35,785
185,211 142,133

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 9,750
Hire purchase contracts 17,536 22,563
Trade creditors 171,317 176,267
Tax 54,322 34,018
Social security and other taxes 10,949 5,457
VAT 8,728 15,610
Other creditors 2,787 3,764
Deferred income 36,000 -
Accrued expenses 3,101 3,101
314,740 270,530

JACKSON PLUMBING & HEATING SERVICES
LIMITED (REGISTERED NUMBER: 10648377)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 MAY 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,000 9,750
Bank loans - 2-5 years - 10,750
Hire purchase contracts 22,787 40,324
32,787 60,824

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 May 2024 and 28 May 2023:

2024 2023
£    £   
A J Jackson and Mrs C J Jackson
Balance outstanding at start of year 28,585 -
Amounts advanced 109,148 161,685
Amounts repaid (96,781 ) (133,100 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 40,952 28,585

This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A J Jackson and Mrs C J Jackson.

This was by virtue of their 100% holding of the issued share capital.