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Company Registration No. 13808116 (England and Wales)
L D L Plumbing & Heating Ltd Unaudited accounts for the year ended 31 December 2024
L D L Plumbing & Heating Ltd Unaudited accounts Contents
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L D L Plumbing & Heating Ltd Company Information for the year ended 31 December 2024
Director
Lloyd Dennis Le-Marechal
Company Number
13808116 (England and Wales)
Registered Office
24 Clementine Way Fair Oak Southampton SO50 7QG United Kingdom
Accountants
365 Accounts Ltd 44 Brookwood Road Southampton Hampshire SO16 9AJ
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L D L Plumbing & Heating Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,400 
6,600 
Tangible assets
20,859 
27,247 
25,259 
33,847 
Current assets
Debtors
49,115 
6,041 
Cash at bank and in hand
837 
1,906 
49,952 
7,947 
Creditors: amounts falling due within one year
(75,131)
(30,120)
Net current liabilities
(25,179)
(22,173)
Total assets less current liabilities
80 
11,674 
Creditors: amounts falling due after more than one year
- 
(11,475)
Net assets
80 
199 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
79 
198 
Shareholders' funds
80 
199 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 April 2025 and were signed on its behalf by
Lloyd Dennis Le-Marechal Director Company Registration No. 13808116
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L D L Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
L D L Plumbing & Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 13808116. The registered office is 24 Clementine Way, Fair Oak , Southampton, SO50 7QG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance Method
Motor vehicles
25% Reducing Balance Method
Intangible fixed assets
Intangible fixed assets (including goodwill and patents) are included at cost less accumulated amortisation. Intangibles are amortised over their usefull life of 5 years on a straight line basis
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
11,000 
At 31 December 2024
11,000 
Amortisation
At 1 January 2024
4,400 
Charge for the year
2,200 
At 31 December 2024
6,600 
Net book value
At 31 December 2024
4,400 
At 31 December 2023
6,600 
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L D L Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
13,908 
24,995 
38,903 
Additions
485 
- 
485 
At 31 December 2024
14,393 
24,995 
39,388 
Depreciation
At 1 January 2024
5,016 
6,640 
11,656 
Charge for the year
2,284 
4,589 
6,873 
At 31 December 2024
7,300 
11,229 
18,529 
Net book value
At 31 December 2024
7,093 
13,766 
20,859 
At 31 December 2023
8,892 
18,355 
27,247 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,908 
2,122 
Trade debtors
1,122 
3,152 
Other debtors
43,085 
767 
49,115 
6,041 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
45,440 
2,650 
Obligations under finance leases and hire purchase contracts
- 
2,893 
Trade creditors
4,700 
2,665 
Taxes and social security
6,506 
5,145 
Other creditors
18,485 
2,425 
Loans from directors
- 
14,342 
75,131 
30,120 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
11,475 
9
Loans to directors
During the year the company maintained a loan account with its director Mr Lloyd Dennis Le-Marechal. At the year end date the director owed the company an amount of £37,851 (2023 - £14,342). This amount was repaid within 9 months of the year end date.
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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