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REGISTERED NUMBER: 11374091 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Heaton Plant Services Limited

Heaton Plant Services Limited (Registered number: 11374091)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Heaton Plant Services Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: S A Heaton





REGISTERED OFFICE: 30 Booth Crescent
Waterfoot
Rossendale
Lancashire
BB4 9BT





REGISTERED NUMBER: 11374091 (England and Wales)





ACCOUNTANTS: Mosley & Co
14 Market Place
Ramsbottom
Bury
Lancashire
BL0 9HT

Heaton Plant Services Limited (Registered number: 11374091)

Statement of Financial Position
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 76,231 77,624

CURRENT ASSETS
Stocks 1,650 1,600
Debtors 5 18,350 2,061
Cash at bank 11,957 395
31,957 4,056
CREDITORS
Amounts falling due within one year 6 50,931 38,285
NET CURRENT LIABILITIES (18,974 ) (34,229 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,257

43,395

CREDITORS
Amounts falling due after more than
one year

7

(38,158

)

(27,064

)

PROVISIONS FOR LIABILITIES 8 (19,058 ) (14,749 )
NET ASSETS 41 1,582

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 9 40 1,581
41 1,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Heaton Plant Services Limited (Registered number: 11374091)

Statement of Financial Position - continued
31 May 2024


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 director and authorised for issue on 25 February 2025 and were signed by:





S A Heaton - Director


Heaton Plant Services Limited (Registered number: 11374091)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

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

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Heaton Plant Services Limited (Registered number: 11374091)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 116,262
Additions 15,130
At 31 May 2024 131,392
DEPRECIATION
At 1 June 2023 38,638
Charge for year 16,523
At 31 May 2024 55,161
NET BOOK VALUE
At 31 May 2024 76,231
At 31 May 2023 77,624

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors - 2,061
Other debtors 18,350 -
18,350 2,061

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 9,933 6,176
Hire purchase contracts 3,746 3,122
Trade creditors 20,383 22,275
Taxation and social security 13,520 2,922
Other creditors 3,349 3,790
50,931 38,285

Heaton Plant Services Limited (Registered number: 11374091)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans 23,664 8,824
Hire purchase contracts 14,494 18,240
38,158 27,064

8. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax 19,058 14,749

Deferred
tax
£   
Balance at 1 June 2023 14,749
Provided during year 4,309
Balance at 31 May 2024 19,058

9. RESERVES
Retained
earnings
£   

At 1 June 2023 1,581
Profit for the year 37,945
Dividends (39,486 )
At 31 May 2024 40